Hello, we are in February and no news about taxes return

is it the same as last year ? last year, many discussions and this year, nothing

do we still have to fill a tax return and pay taxes ? 3 or 4 monts ago, it was told that the Tax Revenu was preparing a new rule , with noting to pay for us who remit money to Thailand

since , nothing ; what to do ? Tax revenue will give informations before the end of march or it will the same than last year ?

15 hours ago, Aforek said:

3 or 4 monts ago, it was told that the Tax Revenu was preparing a new rule , with noting to pay for us who remit money to Thailand

Been several threads on this. Died on the vine with all the political changes.

15 hours ago, Aforek said:

or it will the same than last year ?

Nothing has changed.

Thank you for your response 🙂

I think Thailand will drop this story

I have just ignored it. A big fuss over nothing.

2 hours ago, henryford1958 said:

I have just ignored it. A big fuss over nothing.

interesting to see how banks in different home countries (i am european) seems to react to the tax issue ...

because i have been living in thailand for over 20 years, three banks have ended their cooperation with me!

the other two banks required a thai TIN; otherwise, my accounts would have been closed as well. this (TIN) was not a problem for me, as i have had a TIN for many years and file my tax returns allways as required under thai tax law ... from these two banks (home country), i receive an annual on january information letter listing which data is reported under OECD rules ... ☹️ ☹️ ☹️

for some of us, "just ignore the thai tax law and call it a big fuss over nothing" is not an option ...

26 minutes ago, motdaeng said:

file my tax returns allways as required under thai tax law

Yep, took < 5 minutes and they owed me approx. 2,500 THB from Withheld interest which I never bother to claim back.

28 minutes ago, motdaeng said:

receive an annual on january information letter listing which data is reported under OECD rules

Are you able to share this information?

On 2/2/2026 at 8:47 PM, Aforek said:

Hello, we are in February and no news about taxes return

is it the same as last year ? last year, many discussions and this year, nothing

Since the same time last year, I believe that there are no changes in Thai tax law ... nor any new ministerial directives relevant to tax applicable to the average expat, ... nor any new Royal decrees relevant to the average expat in regards to tax.

But re: changes: I think one of the Thai tax forms (PID.90) was updated, with a spot for entering foreign tax credits (for cases where there was double taxation). I believe that was not there (in such an obvious manner) in previous tax forms.

https://www.rd.go.th/fileadmin/tax_pdf/pit/2568/241268PIT90.pdf

My having typed that, LTR-visa holders (ie LTR-WP and LTR-WGC) need to take note of a (not well advertised) BoI clarification that came last year on tax exemption relevant to those Visa holders. BoI recently advised a couple of LTR-WP visa holders, that only foreign income remitted to Thailand in a year OTHER than which the income was earned, is treated as tax exempt by the Thai RD. Previous, BoI did not place this caveat about remitted income needing to be from 'OTHER' year than which income earned. So some of us see that as a change ... or at least a change in what BoI are saying.

I suspect most are not in the situation of an LTR visa holder - so clearly such the BoI change is not relevant to most.

But this brings me to a point ... there is no general answer that fits everyone, as we are all often different, in terms of where we obtain our income and how much is our income. That can be important as to whether one needs to file a Thailand tax return or not file a Thailand tax return.

However in general, as i noted, the only difference between this time last year and now is what I noted re: BoI advising about remitted income for LTR visa holders and the PID 90 tax return form changing with a spot for foreign tax credits to be entered.

If I have this wrong - I hope someone will chime in and correct me.

On 2/2/2026 at 8:47 PM, Aforek said:

do we still have to fill a tax return and pay taxes ? 3 or 4 monts ago, it was told that the Tax Revenu was preparing a new rule , with noting to pay for us who remit money to Thailand

Given Thai government election, I think many of speculate that any of RD new rules were put on hold until after the election.

On 2/2/2026 at 8:47 PM, Aforek said:

since , nothing ; what to do ? Tax revenue will give informations before the end of march or it will the same than last year ?

What to do?

It really depends on the specifics of your taxation exposure.

.

19 hours ago, motdaeng said:

i receive an annual on january information letter listing which data is reported under OECD rules ... ☹️ ☹️ ☹️

2 hours ago, SamSpade said:

Are you able to share this information?

... it is translated with google, and personal information has been removed ...

8 hours ago, oldcpu said:

But re: changes: I think one of the Thai tax forms (PID.90) was updated, with a spot for entering foreign tax credits (for cases where there was double taxation). I believe that was not there (in such an obvious manner) in previous tax forms.

https://www.rd.go.th/fileadmin/tax_pdf/pit/2568/241268PIT90.pdf

Yes, see item 13 under Article 11 of the 2025 PND90 (page 4), which, according to Google, translates as "Deduct income tax credits from foreign countries (not exceeding the tax paid)". Good news for us Brits since it would presumably then avoid the need for us to subject ourselves to the convoluted process which HMRC have, in their infinite wisdom, dreamt up for obtaining tax credits at the UK end.

Hey if you want to keep up with the latest gloom and doom....Victor Wong is your man.

He seems to run a one-man army, tax fear and gloom campaign ( the boogie man is going to get you) ,on the Pattaya Mail about every 2 weeks......It's always the same worthless bore...

https://www.pattayamail.com/business/a-chilly-february-thailands-tax-talk-heats-up-online-534785

On 2/5/2026 at 8:54 AM, OJAS said:

Yes, see item 13 under Article 11 of the 2025 PND90 (page 4), which, according to Google, translates as "Deduct income tax credits from foreign countries (not exceeding the tax paid)". Good news for us Brits since it would presumably then avoid the need for us to subject ourselves to the convoluted process which HMRC have, in their infinite wisdom, dreamt up for obtaining tax credits at the UK end.

Has anybody here managed to get tax credits from TRD against any possible Thai tax, for UK income tax paid?

If going down that route, I have P60s, an HMRC summary of taxable income and month-by-month HMRC income/tax paid summaries for each of my incomes. Sufficient?

On 3/8/2026 at 7:22 AM, MartinL said:

Has anybody here managed to get tax credits from TRD against any possible Thai tax, for UK income tax paid?

Too soon to say, I strongly suspect, since the relevant provision was, I understand, only included for the first time in the current TRD forms for the 2025 Thai tax year.

In any event, it strikes me that a fundamental issue with which you could be faced in claiming tax credits is the mismatch between the Thai (1 Jan - 31 Dec) and British (6 Apr - following 5 Apr) tax years.

10 minutes ago, OJAS said:

Too soon to say, I strongly suspect, since the relevant provision was, I understand, only included for the first time in the current TRD forms for the 2025 Thai tax year.

In any event, it strikes me that a fundamental issue with which you could be faced in claiming tax credits is the mismatch between the Thai (1 Jan - 31 Dec) and British (6 Apr - following 5 Apr) tax years.

Thanks OJAS.

Yes, I anticipated the mismatch and would - if needed - have HMRC papers ready covering two UK tax years - say Jan-Apr 24/25 and May-Dec 25/26 although this would still mean P60s for most of 25/26 wouldn't yet be available by the end of the Thai tax filing window. Whether the HMRC papers I mentioned would be enough to satisfy TRD I (obviously) don't know - and maybe TRD don't know either.

I was concerned - note; NOT worried - about tax credit proof in my post just above this.

I decided to dive in anyway so I've just completed and submitted my online tax papers for 2568 - Form 91.

As far as tax credits for UK tax paid are concerned, it couldn't be simpler. The form asks for country from which remittances originate - UK for me. Alongside UK it says "(DTA)". It asks for gross income in UK, income tax deducted in UK and amount of remittance to Thailand - all in THB. The remittance is then calculated as % of gross income and applies that %age to the UK tax paid. It also calculates the Thai tax due and compares the two. If UK tax exceeds Thai tax, it immediately tells you no additional Thai tax is due. No supporting documents requested.

My UK tax was greater than calculated Thai tax so nothing extra to pay.

Just one potential fly in the ointment - the 190k฿ over-65 allowance CANNOT be claimed online. In my case, that didn't affect the outcome. My tax details show I'm over that age.

Job done. So easy! Now I'm abiding by Thailand's revenue law at no cost at all to me. Just ease of mind.

Hope this helps somebody.

On 2/5/2026 at 4:39 AM, oldcpu said:

My having typed that, LTR-visa holders (ie LTR-WP and LTR-WGC) need to take note of a (not well advertised) BoI clarification that came last year on tax exemption relevant to those Visa holders. BoI recently advised a couple of LTR-WP visa holders, that only foreign income remitted to Thailand in a year OTHER than which the income was earned, is treated as tax exempt by the Thai RD. Previous, BoI did not place this caveat about remitted income needing to be from 'OTHER' year than which income earned. So some of us see that as a change ... or at least a change in what BoI are saying.

My having typed the above, in a recent seminar between BoI and LTR visa holders, held in Bangkok, and attended by an official from the Thailand Revenue Department, purportedly it was made clear in that seminar that (1) LTR visa holders are not taxed by Thailand on any foreign income remitted to Thailand, regardless of year in which it is earned/remitted (after obtaining the visa), and (2) LTR visa holders, if they have no local Thailand income, are not required to file a Thailand income tax return. ...

So assume that Thailand RD official is correct, then there is no change in the LTR visa status, contrary to what I typed in my quotation above.

On 2/3/2026 at 12:23 PM, topt said:

Been several threads on this. Died on the vine with all the political changes.

Nothing has changed.

Correct. I did mine last week, and the outcome was same as last years....ZERO to pay.

10 hours ago, OJAS said:

Too soon to say, I strongly suspect, since the relevant provision was, I understand, only included for the first time in the current TRD forms for the 2025 Thai tax year.

In any event, it strikes me that a fundamental issue with which you could be faced in claiming tax credits is the mismatch between the Thai (1 Jan - 31 Dec) and British (6 Apr - following 5 Apr) tax years.

As I undertand if from my Time working in Singapore (which has the same "Calendar" Tax year as Thailand Vs UK's 6th April - 5th April Tax year) they will use a 2/3rds (i.e 8 Months Vs 4 months) calculation to work out your tax credit.

No experience of this in Thailand but I have also heard Expat Thailand saying something similar in their videos when it comes to calculating a "Split Year" tax credit.

16 hours ago, MartinL said:

Just one potential fly in the ointment - the 190k฿ over-65 allowance CANNOT be claimed online. In my case, that didn't affect the outcome. My tax details show I'm over that age.

@MartinL - thanks for the info re: tax credits.

I've completed (but not yet submitted) my tax return for 2025 using the online eFiling system and I WAS able to claim the 190K over-65 allowance. It is clearly stated on the system generated PND91.

6 minutes ago, Mutt Daeng said:

@MartinL - thanks for the info re: tax credits.

I've completed (but not yet submitted) my tax return for 2025 using the online eFiling system and I WAS able to claim the 190K over-65 allowance. It is clearly stated on the system generated PND91.

Maybe there are different systems?? I use this one >>

https://efiling.rd.go.th/rd-cms/

and it definitely said - in a big pop-up window - that the 65+ allowance cannot be claimed via that route.

1 hour ago, MartinL said:

Maybe there are different systems?? I use this one >>

https://efiling.rd.go.th/rd-cms/

and it definitely said - in a big pop-up window - that the 65+ allowance cannot be claimed via that route.

That's the same link that I use. Here is a redacted image showing the 190K on the system generated PND91 provided by the eFiling system.

The only thing I can think of that we did differently is that I didn't enter Tax credit info and you did. I chose not to bother with entering tax credit info for assessable income already taxed in my home country (UK) because my remittances to Thailand are lower than the sum of my Thai allowances, exemptions and deductions, so I don't pay Thai tax anyway.

8 hours ago, Mutt Daeng said:

That's the same link that I use. Here is a redacted image showing the 190K on the system generated PND91 provided by the eFiling system.

The only thing I can think of that we did differently is that I didn't enter Tax credit info and you did. I chose not to bother with entering tax credit info for assessable income already taxed in my home country (UK) because my remittances to Thailand are lower than the sum of my Thai allowances, exemptions and deductions, so I don't pay Thai tax anyway.

How strange! Where you have 190,000.00, I have 0.00 even though the TRD knows I'm 72.

I log-in, click on button for "Tax return form (Form PND) 90/91", just below address I select "Source of funds ....... Thailand & abroad" then the message comes up. Here's a screenshot of it -

It definitely seems to be the "Source .......... In Thailand and abroad" that brings it up. What did you enter there?

EDIT - I suppose I should add that my remittances were greater than my TEDAs so would have been subject to some tax which I wanted to avoid paying (of course) - tax credits achieved that.

Different experiences here and worthy of discussion.

27 minutes ago, MartinL said:

How strange! Where you have 190,000.00, I have 0.00 even though the TRD knows I'm 72.

I log-in, click on button for "Tax return form (Form PND) 90/91", just below address I select "Source of funds ....... Thailand & abroad" then the message comes up. Here's a screenshot of it -

It definitely seems to be the "Source .......... In Thailand and abroad" that brings it up. What did you enter there?

EDIT - I suppose I should add that my remittances were greater than my TEDAs so would have been subject to some tax which I wanted to avoid paying (of course) - tax credits achieved that.

Different experiences here and worthy of discussion.

OK. When I get a bit of spare time, I will go back into the eFiling and re-do my application, see what happens, and report back.

11 minutes ago, Mutt Daeng said:

OK. When I get a bit of spare time, I will go back into the eFiling and re-do my application, see what happens, and report back.

Just had a look and discovered that for some reason I selected Domestic as the source of my funds. My funds are from foreign sources (pensions) only.

When I select domestic & foreign, I get the same as you - cannot claim over-65 allowance.

Thanks you for highlighting this. I now have to re-think my tax return.

@MartinL How did you enter the tax credit info? I can't seem to find it.

1 hour ago, Mutt Daeng said:

<snip>

@MartinL How did you enter the tax credit info? I can't seem to find it.

Log in > Check "Income .... Thailand and abroad" > status (married, single, divorced etc. - only in Thai so you might need help here) > Taxes and income spouses (may not get this if unmarried under 'status') > 'Next' button > Income from salary > salary according to 40(1) > specify info. > source of income country (difficult o find United Kingdom (DTA) but it's about 3/4 of the way down the list of countries) > amount of income rec'd from abroad (THB) > amount of tax payable abroad (THB) > amount of income brought to Thailand (THB).

That should do it. It'll determine whether or not your UK tax paid is enough to cancel out Thai tax. No documents requested during MY submission.

Good luck.

21 minutes ago, MartinL said:

Log in > Check "Income .... Thailand and abroad" > status (married, single, divorced etc. - only in Thai so you might need help here) > Taxes and income spouses (may not get this if unmarried under 'status') > 'Next' button > Income from salary > salary according to 40(1) > specify info. > source of income country (difficult o find United Kingdom (DTA) but it's about 3/4 of the way down the list of countries) > amount of income rec'd from abroad (THB) > amount of tax payable abroad > amount of income brought to Thailand.

That should do it. It'll determine whether or not your UK tax paid is enough to cancel out Thai tax. No documents requested during MY submission.

Good luck.

Thanks @MartinL . Looks pretty straightforward. Job for tomorrow. It's beer time now.

4 minutes ago, Mutt Daeng said:

Thanks @MartinL . Looks pretty straightforward. Job for tomorrow. It's beer time now.

Just reread my last post and it mightn't be entirely clear.

" ... amount of income rec'd from abroad (THB) > amount of tax payable abroad (THB) > amount of income brought to Thailand (THB)".

That should be GROSS UK pension income, tax on gross income, amount remitted to Thailand.

Say gross UK pension is 20,000, tax on that is 1,500, remittance is 15,000 = 75% of gross >>> 75% of UK tax is 1,125. If that is more than calculated Thai tax on remittance >> no Thai tax to pay. To calculate figures in THB I used the average FX rate I received for remittances during 2025, which was 42.68฿/£.

Enjoy the beer(s).

Thanks for the clarification @MartinL

I was going to use the BoT daily exchange rate to calculate the THB values of gross income & tax for each remittance and the actual amount deposited into my Thai bank account as the amount remitted, Do you think that is reasonable?

57 minutes ago, Mutt Daeng said:

Thanks for the clarification @MartinL

I was going to use the BoT daily exchange rate to calculate the THB values of gross income & tax for each remittance and the actual amount deposited into my Thai bank account as the amount remitted, Do you think that is reasonable?

Please don't think that I'm any kind of authority on these things!!! Far from it - I just muddle my way through like most people and eventually seem to arrive at something that works for me.

I use my average FX rate (BkkBk BTW) because I calculate and record it in a spreadsheet for every transaction so it's readily available all the time. It also relates directly to remittances. Average FX rate = ฿ rec'd in account for the year/£ sent from UK over the year. Digging out historical BoT rates could be a small PITA, I think, but fine if you have nothing else.

7 minutes ago, MartinL said:

Please don't think that I'm any kind of authority on these things!!! Far from it - I just muddle my way through like most people and eventually seem to arrive at something that works for me.

I use my average FX rate (BkkBk BTW) because I calculate and record it in a spreadsheet for every transaction so it's readily available all the time. It also relates directly to remittances. Digging out historical BoT rates could be a small PITA, I think, but fine if you have nothing else.

I also keep records of all my incomes (pensions) including gross amount, tax paid, amount remitted to Thailand and the amount of THB deposited in my Thai bank account, in a spreadsheet. I remit 100% of each pension payment after tax is deducted in the UK, to Thailand. The BoT daily foreign exchange rates are easily available using a quick web search. Took about 10 minutes to add an exchange rate to each monthly transaction in my spreadsheet.

On 3/10/2026 at 5:56 AM, Mutt Daeng said:

I've completed (but not yet submitted) my tax return for 2025 using the online eFiling system and I WAS able to claim the 190K over-65 allowance. It is clearly stated on the system generated PND91.

In March 2025, doing the 2024 online tax return, I successfully claimed the 190k over 65 allowance and will do so this month in my 2025 tax return.