5 hours ago, Bredbury Blue said:

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.

I did the same in March 2025 but the online eFiling system has changed since then and now I am not able to claim the 190K over 65 allowance using the online eFiling. As it stands, the online system is "broken" and you can only claim the 190K if you select that your income is earned only in Thailand. i.e. Not from foreign remittances. See also, earlier posts from @MartinL and some of my later posts.

1 hour ago, Mutt Daeng said:

I did the same in March 2025 but the online eFiling system has changed since then and now I am not able to claim the 190K over 65 allowance using the online eFiling. As it stands, the online system is "broken" and you can only claim the 190K if you select that your income is earned only in Thailand. i.e. Not from foreign remittances. See also, earlier posts from @MartinL and some of my later posts.

Interesting! I was able to claim this allowance OK without having to do anything unusual as far as I can recall when filing my 2025 return online a couple of months ago. Unfortunately the TRD "geniuses" responsible for designing the eFiling system have not thusfar seen fit to follow the example of their HMRC pals back in the UK by providing auto-generated lists showing how various key fields in online returns are completed prior to submission.

On 2/5/2026 at 12:39 AM, oldcpu said:

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

In any event, even if the present lot in government were minded to make any changes to existing tax rules, it strikes me as highly unlikely that they would come into force before the start of the next tax year on 1 Jan 2027, meaning that we wouldn't, in practice, need to start worrying about them in completing tax returns for a couple of years from now.

On 3/12/2026 at 9:46 AM, OJAS said:

In any event, even if the present lot in government were minded to make any changes to existing tax rules, it strikes me as highly unlikely that they would come into force before the start of the next tax year on 1 Jan 2027, meaning that we wouldn't, in practice, need to start worrying about them in completing tax returns for a couple of years from now.

Things have not changed much since day #1 of the tax announcement, train wreck of a mess...

Plus, our fearless leader, Mike Lister has abandoned us long ago...

Well on the bright side the fear-mongering tax helper self-serving tax accountant vermin have been raked over the coals so many times and been reminded what low-lifes they are so often that they have mostly given up on posting here...

6 hours ago, redwood1 said:

Plus, our fearless leader, Mike Lister has abandoned us long ago...

Give the man a break, he's probably busy preparing his tax return.

17 hours ago, redwood1 said:

Well on the bright side the fear-mongering tax helper self-serving tax accountant vermin have been raked over the coals so many times and been reminded what low-lifes they are so often that they have mostly given up on posting here...

my home banks requested my thai tax id years ago to comply with OECD data exchange standards (otherwise they will close my accounts). it is surprising that more western financial institutions do not require this, as the risk of tax evasion for those claiming residency in thailand is clearly very high ...

i think there is no need to call any member-names on this topic, especially not those who follow the tax laws in their home country and in thailand ...

7 minutes ago, motdaeng said:

it is surprising that more western financial institutions do not require this, as the risk of tax evasion for those claiming residency in thailand is clearly very high ...

It's not. Well-trained financial institutions are less ignorant have more international tax law comprehension than others and do understand (as OECD does) that Thailand is a semi-territorial (remittance-based) tax country and therefore one individual can be tax resident there (residing at least 180 days per calendar year) without having to pay one baht tax locally, nor holding a TIN, due to various legal tax exemption rules on foreign sourced income.

52 minutes ago, Yumthai said:

It's not. Well-trained financial institutions are less ignorant have more international tax law comprehension than others and do understand (as OECD does) that Thailand is a semi-territorial (remittance-based) tax country and therefore one individual can be tax resident there (residing at least 180 days per calendar year) without having to pay one baht tax locally, nor holding a TIN, due to various legal tax exemption rules on foreign sourced income.

some points in your post are quite understandable. however, how will the tax authority in your home country or in thailand suppose to know that, based on your income / asset situation, you do not have to pay taxes if you do not file a tax return?

3 minutes ago, motdaeng said:

however, how will the tax authority in your home country or in thailand suppose to know that, based on your income / asset situation, you do not have to pay taxes if you do not file a tax return?

Tax declaration in my home country and Thailand is based on an "honor system" for self-assessment.

Basically both countries know what I tell them, of course they are free to investigate anytime.

I fulfill the conditions not to be tax resident in my home country and tax authority is informed that I am residing in Thailand.

Thailand (Immigration) knows de facto I am tax resident here, I have nothing to declare as I assess no taxable income in Thailand.

54 minutes ago, Yumthai said:

Tax declaration in my home country and Thailand is based on an "honor system" for self-assessment.

Basically both countries know what I tell them, of course they are free to investigate anytime.

I fulfill the conditions not to be tax resident in my home country and tax authority is informed that I am residing in Thailand.

Thailand (Immigration) knows de facto I am tax resident here, I have nothing to declare as I assess no taxable income in Thailand.

To add to your post, the following article in the BKK post in the past week might help clarify for others. Deadline for tax returns is 08 April.

Article title

Thai tax filing 2026: What expats should clarify before the 8 April 2026 deadline

5 hours ago, Bredbury Blue said:

To add to your post, the following article in the BKK post in the past week might help clarify for others. Deadline for tax returns is 08 April.

Article title

Thai tax filing 2026: What expats should clarify before the 8 April 2026 deadline

That is 'branded content'. ... ie it is funded by an advertiser. ie ExpatTax Thailand.

So IMHO, one can expect a spin to the article, where the full story is not being told. .... Just saying .

7 hours ago, motdaeng said:

my home banks requested my thai tax id years ago to comply with OECD data exchange standards (otherwise they will close my accounts). it is surprising that more western financial institutions do not require this, as the risk of tax evasion for those claiming residency in thailand is clearly very high ...

The financial institutions (in Canada) where I have accounts have requested I provide a Thai Tax ID. Since I don't have one (the RD in Phuket would not give me one after they were fully (100% accurately) advised of my tax situation), I instead provided the Canadian financial institutes my Thai Pink-ID #, noting it not yet activated as a Tax ID. That is consistent with what the Thai RD office told me.

On the other hand, the German financial institutes, where I have accounts, have not (as of yet) asked from me a Thailand Tax ID.

7 hours ago, motdaeng said:

... especially not those who follow the tax laws in their home country and in thailand ...

I suspect there a vast number of different tax situations for all of us - and to varying degrees, each expat's liability/requirement to file or not to file a Thai tax return is different.

On 3/9/2026 at 11:43 AM, oldcpu said:

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.

Coming here to raise this issue adter reading a Carl Turner interpretation.

"Readers should not assume that all foreign income remitted during LTR status is exempt. The exemption applies only where the legal conditions are met and generally relates to qualifying income earned during the period of valid LTR status. Income earned before LTR status was granted does not become exempt simply because it is remitted later"

So the LTR exempted income received after the LTR was issued. But assets held offshore earned prior to the LTR was issued, but remitted here when on an LTR, are not covered ??

I realize there is a Dec 31 2023 savings route.. But then that also becomes hazy around capital gains made on non fiat assets held post that date.

What is the exact rules on assets sold and remitted while on an LTR.. Seems so many grey areas and unclear statements.

6 hours ago, LivinLOS said:

Coming here to raise this issue adter reading a Carl Turner interpretation.

This does appear to be 'grey' . I believe ( https://www.linkedin.com/in/carlturnertax/ ) Carl Turner is a tax consultant who lives in Thailand. His linkedin page says:

I specialise in expatriate tax and worldwide succession planning, leveraging my extensive international experience and professional qualifications from the UK, USA, Hong Kong, and Thailand. With over 20 years in the financial services industry, my expertise lies in providing tailored tax and financial solutions that maximise savings and ensure compliance for expatriates.

So one would hope he knows the exact state in regards to taxes on LTR visa holders (in particular LTR-WP and LTR-WGC).

My having typed that, Thailand being Thailand, I suspect even for the 'tax experts' it can be difficult to be accurate as to the Thailand taxation situation.

... and the cynics amount us also can have a view that the tax experts may not give the full story, as the experts are out to make money for themselves.

6 hours ago, LivinLOS said:

What is the exact rules on assets sold and remitted while on an LTR.. Seems so many grey areas and unclear statements.

Agreed, that just when I think it has become crystal clear, it turns grey again. "This is Thailand" as the saying goes.

I feel fortunate I am not only on an LTR-WP but I am still mostly living off money brought into Thailand in the 2016 to 2018 timeframe when I was not a Thai resident.

My own plan for the future, at the moment (when the 2016-to-2018 remittance runs low), is to only bring into Thailand pre-1-Jan-2024 savings ...which then, I assume, is Thailand tax exempt (for me) due to both PAW.161/162 but also due to my LTR-WP, and in part due to Thai-Canada and Thai-Germany double tax agreements. I have in fact already paid either Canadian or German tax on that money already, but proving such to Thailand could be a PIA if ever i had to prove such. I guess this underscores the need to keep past tax and income source records.

I hope eventually this all not only becomes more clear, but also I hope that the final clear interpretations stop changing.

lol ... maybe I am hoping for too much.

Edited May 12May 12 by oldcpu

7 hours ago, LivinLOS said:

Coming here to raise this issue adter reading a Carl Turner interpretation.

This is your first mistake. This guy is a master of the basic sales tactic of FUD (Fear, Uncertainty, Doubt).

Everything that firm does is based on 'FUD' tactics. Some 'facts' sprinkled into a bunch of speculation and uncertainty. A great recipe for a business model, in a country that operates in gray areas and uncertainty.

In 'fact', this business only sprung up post the new TRD 'internal interpretation' rules being released for foreign sourced income.