This is a heads up for the people who are / will be submitting tax returns.
Its not anything to do with whether you should get a tax ID or not.

In Hua Hin, I went to the tax office in bluport to do my tax return.
I have been employed a short time in 2025 and have thai stock dividends that are taxed. I needed to claim back my tax.

The lady was very helpful and did the online tax return for me. Tax rebate coming.

However, my warning is that the first question from the lady was whether i have income from foreign remittances to Thailand.
I do not have any, and the lady accepted my statement without asking for any evidence.
Note: Just in case of any problem, i did had my bank statements with me, but did not need to show them or prove anything.

This suggests that the Thai RD may be advising its staff to follow up on the issue of foreign remittances being taxable income..

48 minutes ago, jojothai said:

This is a heads up for the people who are / will be submitting tax returns.
Its not anything to do with whether you should get a tax ID or not.

In Hua Hin, I went to the tax office in bluport to do my tax return.
I have been employed a short time in 2025 and have thai stock dividends that are taxed. I needed to claim back my tax.

The lady was very helpful and did the online tax return for me. Tax rebate coming.

However, my warning is that the first question from the lady was whether i have income from foreign remittances to Thailand.
I do not have any, and the lady accepted my statement without asking for any evidence.
Note: Just in case of any problem, i did had my bank statements with me, but did not need to show them or prove anything.

This suggests that the Thai RD may be advising its staff to follow up on the issue of foreign remittances being taxable income..

This is exactly why I used the online RD eFiling system to file my return - no interaction with any human beings and therefore no such questions.

This is exactly why 95%+ of expats (excluding those working or running a business in Thailand) don't file Thai Tax returns at all.

No interaction required, no questions and no consequences.

1 hour ago, jojothai said:

This suggests that the Thai RD may be advising its staff to follow up on the issue of foreign remittances being taxable income..

It suggests to me they are looking for foreigners with no outside income probably working here illegally.

20 hours ago, jojothai said:

The lady was very helpful and did the online tax return for me. Tax rebate coming.

However, my warning is that the first question from the lady was whether i have income from foreign remittances to Thailand.

The online tax return simply asks for this, and if she had put in a zero for foreign remittances without asking you, that would have been incriminating in case you get audited later, as the declaration would have been false. I wouldn't read more into this, she just did her job properly.

21 hours ago, Mutt Daeng said:

This is exactly why I used the online RD eFiling system to file my return - no interaction with any human beings and therefore no such questions.

Last year I went to claim back withholding tax on my dividends. That's when they started asking about remittances. In the end they estimated the tax I owed was equal to my payback on dividends, and it ended up being a zero-sum thing. I think if you ask for dividend tax back you cannot escape being questioned about other revenue. If you want to stay beneath the radar the last thing to do is claim a refund of dividend tax.

1 hour ago, JackGats said:

If you want to stay beneath the radar the last thing to do is claim a refund of dividend tax.

10% final WHT on Thai dividend is quite okay.

Flying under the radar is common sense in Thailand. Sadly some people have to learn it the hard way.

3 hours ago, Caldera said:

The online tax return simply asks for this

I don't think so.

55 minutes ago, Yumthai said:

Flying under the radar is common sense in Thailand. Sadly some people have to learn it the hard way.

i agree, some criminal foreigners put themselves here in thailand in the spotlight instead of staying unnoticed and behaving discreetly ... :-)

21 minutes ago, motdaeng said:

i agree, some criminal foreigners put themselves here in thailand in the spotlight instead of staying unnoticed and behaving discreetly ... :-)

Indeed, so do the natives. The lil notable difference being that, even blatantly cheating and dodging the rules, local big fishes manage to constantly slip through the net.

On 3/17/2026 at 11:56 AM, jojothai said:

This is a heads up for the people who are / will be submitting tax returns.
Its not anything to do with whether you should get a tax ID or not.

In Hua Hin, I went to the tax office in bluport to do my tax return.
I have been employed a short time in 2025 and have thai stock dividends that are taxed. I needed to claim back my tax.

The lady was very helpful and did the online tax return for me. Tax rebate coming.

However, my warning is that the first question from the lady was whether i have income from foreign remittances to Thailand.
I do not have any, and the lady accepted my statement without asking for any evidence.
Note: Just in case of any problem, i did had my bank statements with me, but did not need to show them or prove anything.

This suggests that the Thai RD may be advising its staff to follow up on the issue of foreign remittances being taxable income..

I've had a similar experience in Chiang Mai. Submitted my tax return at the District Revenue Office in the first week of January, no questions asked. However, Chiang Mai Revenue Office contacted me and requested a copy of my bank statement for the past 12 months. Still waiting for my refund to arrive.

On 3/17/2026 at 1:02 PM, anrcaccount said:

This is exactly why 95%+ of expats (excluding those working or running a business in Thailand) don't file Thai Tax returns at all.

No interaction required, no questions and no consequences.

Same here for the local Thais!

On 3/18/2026 at 12:10 PM, Yumthai said:

10% final WHT on Thai dividend is quite okay.

Flying under the radar is common sense in Thailand. Sadly some people have to learn it the hard way.

I made it explicitly clear.
"This is a heads up for the people who are / will be submitting tax returns.

Its not anything to do with whether you should get a tax ID or not."
You did not read the post.
I stated that i was working part of last year.
Its nothing to do with flying under the radar as some people preach with no regard for other peoples circumstances.

On 3/17/2026 at 5:46 AM, Mutt Daeng said:

This is exactly why I used the online RD eFiling system to file my return - no interaction with any human beings and therefore no such questions.

Sure, until the online eFiling system asks you about 'foreign remittences' that is... ;)

On 3/17/2026 at 6:22 AM, BritManToo said:

It suggests to me they are looking for foreigners with no outside income probably working here illegally.

That's cute, but it's also more likely to be they are auditing for those with money coming in, to later be hit with a taxed-first, ask questions later.

My take on it is that someone here over 180 days pa is tax resident and should account for tax due on income remitted here. Much income will have had tax deducted in the jurisdiction of source so eg could be pension paid here after application of person's allowance & tax deduction.

I am not sure how this next bit works in different situations so advice is very welcome. My first income was remitted to Thailand this year so my first Tax Return was submitted with the help of a local tax office. I was below Thai tax threshold but would have only wanted evidence of tax deducted had it been into low tax before saying "ok" to avoid more bother.

Had figures been higher, I would have expected to pay tax due here in Thailand and a claim for relief of it be available under Double Tax Relief on the relevant UK Tax Return. Is that how it works? The cash flow disincentive to being in non compliant seems familiar but how smoothly does it actually run? Does anyone have experience of it?

I also wonder how far all remittance to made to a Thai bank account are going to come under scrutiny as taxable income (especially with the advance of AI). I can imagine the headache in proving for example a remittance is from savings taxed years ago, or a capital transaction, or other non income source. I wonder too how costs paid not from that main account would be checked.

2 hours ago, 503726 said:

I also wonder how far all remittance to made to a Thai bank account are going to come under scrutiny as taxable income

I would assume most retired expats, not working in Thailand, have some monies remitted to Thailand on which to live off of. Most probably have -- except in big purchase years -- less than 1M baht in remittances. Thai RD knows these foreigners -- unlike Thai citizens -- have most, if not all of these remittances, protected from Thai tax via DTA. So, it wouldn't be cost effective to waste RD resources to interview these folks on their remittances; better to chat with Thai citizens with remittances.

Now, a large annual remittance (how large, don't know) might be worth investigating by Thai RD. First, they'd have to see if you've been here over 180 days -- which, I guess, might not be too difficult. And secondly, they'd probably do this, for cost effective purposes, on a random sample basis.

Anyway, best never to get a TIN and file a Thai tax return, especially if your remitted assessable income is less than 560K -- the amount of deductions and free tax bracket for a married retiree over age 65 -- and thus no taxes owed. To file otherwise is just calling unnecessary attention to yourself. And we've seen where someone who files is subject to producing 12 months of bank statements, to explain the nature of the remittances. Forget that ridiculous requirement to have to file, if assessable income exceeds 120k (220k married): If you owe no taxes, you're not a tax violator, and the fine for not filing is a percentage of taxes owed, which of course is zero.

3 hours ago, 503726 said:

Had figures been higher, I would have expected to pay tax due here in Thailand and a claim for relief of it be available under Double Tax Relief on the relevant UK Tax Return. Is that how it works?

No, that is not how it works in all cases.

It really depends on the wording of the Double Tax Agreement with one's source income country.

For some countries, the Double Tax Agreement clearly states Thailand can not tax certain income from foreign countries - even if the money is remitted to Thailand. For example, in the case of Canada, only Canada can tax Canadian Old Age Security, only Canada can tax payment from Canadian Pension Plan (retirement income to retired Canadians) and only Canada can tax similar Canadian retirement remunerations (such as payments from Canadian Registered Retirement Savings Plans (RRSPs) or Canadian Registered Retirement Income Funds (RRIFs)). Hence such is not considered by Thailand as assessable income (if remitted to Thailand) even if one is a Thailand tax resident, and such does not go on a Thailand tax form, nor is such to be included in the calculation to determine if one has sufficient Thai income plus remitted foreign income to meet the Thailand tax filing threshold. There are NO tax credits involved in this case. NONE. Absolutely None.

However, the DTA for other countries definitely have different wording and many are different and tax credits (such as you note) could come in to play.

Further, if one can prove the foreign income they remit to Thailand, from ANY country, is confirmed cash savings from before 1-January-2024, then such is considered savings when remitted to Thailand, and it is not taxable by Thailand per Thailand Ministerial directives PAW.161/162. Such remittance is not considered assessable income nor is such to be included in the calculation to determine if one has sufficient Thai income plus remitted foreign income to meet the Thailand tax filing threshold. Again, there are no tax credits there.

Also, consider Thailand bank interest. if one (for reasons that I will not speculate) one has a lot of money in a Thai bank or Thai bonds (at a low interest rate) which has the 15% Thai withholding tax withdrawn, then one need NOT include that in a Thai tax return, nor is such to be included in the calculation to determine if one has sufficient Thai income plus remitted foreign income to meet the Thailand tax filing threshold. This is per Thailand tax law. (it only need be on one's Thai tax return IF one tries to get the withholding tax back). Again, there are no tax credits there.

I can't speak for the UK, but i suspect there is a separate thread on the UK.

Its very helpful thou, if one is asking questions about their own tax situation, they make it clear immediately up front in one's post, what the source country is for one's remitted income to Thailand . Else one has to read the entire post, only to find out in last sentence the country being queried is not relevant to one's knowledge.

Also the LTR visa (for WGC/WP LTR visa holders) come into play, which is an additional complication.

Anyway, ...

Best wishes in your deliberations.

4 hours ago, 503726 said:

My first income was remitted to Thailand this year so my first Tax Return was submitted with the help of a local tax office.

I can only presume semantics and you actually meant sometime in 2025 as if you remitted money "this year" (calendar 2026) you would not be putting in a tax return until next year earliest.......unless supposedly rental income but even then that would I believe normally be Juneish......

1 hour ago, JimGant said:

Now, a large annual remittance (how large, don't know) might be worth investigating by Thai RD. First, they'd have to see if you've been here over 180 days -- which, I guess, might not be too difficult. And secondly, they'd probably do this, for cost effective purposes, on a random sample basis.

We can't wait to read the first report of tax residents who have remitted several millions baht (partly/fully not tax exempted) being audited, taxed and penalized at 35% marginal tax rate. And thereafter the harsh consequences of that TRD move on their stay/spending in the kingdom.

57 minutes ago, Yumthai said:

We can't wait to read the first report of tax residents who have remitted several millions baht (partly/fully not tax exempted) being audited, taxed and penalized at 35% marginal tax rate. And thereafter the harsh consequences of that TRD move on their stay/spending in the kingdom.

Yes, spot on.

Still waiting for the first report of anyone, paying any significant thai tax, on a foreign "income" remittance.

Despite the fact that- multiple billions of technically taxable foreign income is being remitted every year by Thais and foreigners, and lo and behold, none of it is declared or any tax paid.

This has been occurring for many years before the "interpretation" change of 2024 ( i.e same year income technically taxable being freely remitted with no consequences) , and nothing has really changed since.

On 3/19/2026 at 8:22 AM, TigerandDog said:

Submitted my tax return at the District Revenue Office in the first week of January, no questions asked. However, Chiang Mai Revenue Office contacted me and requested a copy of my bank statement for the past 12 months. Still waiting for my refund to arrive.

Please let us know what finally happens, like, they call you in to discuss remittances..... Thanx.

4 hours ago, anrcaccount said:

Still waiting for the first report of anyone, paying any significant thai tax, on a foreign "income" remittance.

You mean, someone who actually owes Thailand taxes on remitted income, because one's DTA defines such income as assessable by Thailand?

For us Yanks, that wouldn't make any difference, since we either pay Thailand, or we pay the US -- but not both on the same income, via exemptions/credits. And if Thailand has first dibs on taxation of my income, fine with me -- please use my tax collection to fill in the pot holes of where I live. Saying such means, why wouldn't I comply with Thai taxation rules, as my total tax bill between the US and Thailand is not affected.

And furthermore, you gotta figure that Thailand realizes they're losing tax collections out there by lax compliance monitoring. So, why wouldn't tax compliance audits (maybe just random), at least on folks with large remittances, be in order? Certainly this would be cost effective, as it appears there's a lot of low hanging fruit out there. And didn't TRD just hire an additional 750 auditors? What have they been up to?

Anyway, I don't care -- I have an LTR visa. Just throwing this out for others to chew on.

6 hours ago, JimGant said:

And didn't TRD just hire an additional 750 auditors? What have they been up to?

A close friend is used to deal with some TRD offices for corporate tax matters. Few months ago in a Bangkok district main branch the audit question was raised during a meeting with a senior department manager, she whispered: "We (TRD) have no manpower to systematically or randomly audit companies/individuals, audits are mainly carried out based on denunciations when tax evasion penalty is assessed to be substantial (at least 7 figures)." This is the reality in the field.

7 hours ago, JimGant said:

Please let us know what finally happens, like, they call you in to discuss remittances..... Thanx.

I had a long telephone conversation with the District Revenue Office yesterday morning with regards to my tax return and 2 points were discussed and resolved.

#1.Because I was claiming a refund of the tax deducted from the interest earned on my account, they wanted the statements to see where my money was coming from or whether it was already in the account. As the funds were already in the account, no issues and tax refund will be processed immediately.

#2. As a recipient of the Australian Aged pension, and having been advised last year, by District, Province AND Revenue Head Office, that it was not assessable income as it was a social security payment, I did not include those funds in my tax return. As they were requiring my bank statement to ascertain the source of the funds, I asked the question again. The response initially stated that I must declare it as assessable under the DTA. However, when I mentioned that it was a social security payment and not a Govt employee pension or from my own retirement funds (superannuation), the reply changed quite rapidly. i was initially quoted section 18 of the Australia/Thailand DTA and that was the point where the Revenue Office supervisor I was speaking with realised that social security payments (aussie aged pension) was exempt from being taxed in Thailand. She also confirmed that Thai tax law also clearly states that social security payments are NOT assessable income. So for ALL the aussies living here in Thailand who receive the Aged Pension, based on the outcome of yesterday's & last year's conversations, you do not need to declare your aged pension payments as assessable income.

1 hour ago, TigerandDog said:

I had a long telephone conversation with the Provincial Revenue Office yesterday morning with regards to my tax return and 2 points were discussed and resolved.

#1.Because I was claiming a refund of the tax deducted from the interest earned on my account, they wanted the statements to see where my money was coming from or whether it was already in the account. As the funds were already in the account, no issues and tax refund will be processed immediately.

#2. As a recipient of the Australian Aged pension, and having been advised last year, by District, Province AND Revenue Head Office, that it was not assessable income as it was a social security payment, I did not include those funds in my tax return. As they were requiring my bank statement to ascertain the source of the funds, I asked the question again. The response initially stated that I must declare it as assessable under the DTA. However, when I mentioned that it was a social security payment and not a Govt employee pension or from my own retirement funds (superannuation), the reply changed quite rapidly. i was initially quoted section 18 of the Australia/Thailand DTA and that was the point where the Revenue Office supervisor I was speaking with realised that social security payments (aussie aged pension) was exempt from being taxed in Thailand. She also confirmed that Thai tax law also clearly states that social security payments are NOT assessable income. So for ALL the aussies living here in Thailand who receive the Aged Pension, based on the outcome of yesterday's & last year's conversations, you do not need to declare your aged pension payments as assessable income.

On 3/27/2026 at 8:35 AM, TigerandDog said:

I had a long telephone conversation with the District Revenue Office yesterday morning with regards to my tax return and 2 points were discussed and resolved.

#1.Because I was claiming a refund of the tax deducted from the interest earned on my account, they wanted the statements to see where my money was coming from or whether it was already in the account. As the funds were already in the account, no issues and tax refund will be processed immediately.

#2. As a recipient of the Australian Aged pension, and having been advised last year, by District, Province AND Revenue Head Office, that it was not assessable income as it was a social security payment, I did not include those funds in my tax return. As they were requiring my bank statement to ascertain the source of the funds, I asked the question again. The response initially stated that I must declare it as assessable under the DTA. However, when I mentioned that it was a social security payment and not a Govt employee pension or from my own retirement funds (superannuation), the reply changed quite rapidly. i was initially quoted section 18 of the Australia/Thailand DTA and that was the point where the Revenue Office supervisor I was speaking with realised that social security payments (aussie aged pension) was exempt from being taxed in Thailand. She also confirmed that Thai tax law also clearly states that social security payments are NOT assessable income. So for ALL the aussies living here in Thailand who receive the Aged Pension, based on the outcome of yesterday's & last year's conversations, you do not need to declare your aged pension payments as assessable income.

I note your post and its important for anybody remitting government state pensions based on social security payments.
However, i do not understand it because pensions are taxable in Thailand.
I searched on Google and got the following:

Thailand generally does not tax foreign social security pensions, but it may tax private or occupational pensions if you are a tax resident (living there 180+ days) and bring the income in. Public/government pensions are typically exempt, while 5% social security contributions from salary are tax-deductible.

Key points regarding Thailand pension taxation:

Foreign Social Security/Public Pensions: Often tax-exempt or only taxable in the country of origin due to treaties (e.g., U.S.-Thailand treaty).

Private/Overseas Pensions: If you are a tax resident (180+ days), income brought into Thailand may be taxable, but double taxation agreements might apply.

Domestic Thai Pension: Contributions to the Thai Social Security Office (SSO) are deducted from salary before tax, and the old-age pension can be taxable, though often falls below the threshold.

These statements imply that its only foreign social security pensions due to treaties.
In Thailand the old age pension based on social security contributions is not tax exempt.
I presume the Australia DTA covers it and confirms your post.
I will be checking the UK DTA and some other DTA's like australia to check thec differences.

2 hours ago, jojothai said:

I will be checking the UK DTA

I will save you the trouble. The UK state pension is specifically not mentioned in the DTA between the UK and Thailand.

The best reference for it is in the digest

https://assets.publishing.service.gov.uk/media/5b05425fed915d1317445ed2/DT_Digest_April_2018.pdf

Page 34, Thailand, go to the far right and note 4 -

"Treaty does not include an article dealing with DT-Company Non-Government pensions. Also, no relief for State Pension or ‘trivial commutation lump sum"

On 3/27/2026 at 1:45 AM, JimGant said:

You mean, someone who actually owes Thailand taxes on remitted income, because one's DTA defines such income as assessable by Thailand?

For us Yanks, that wouldn't make any difference, since we either pay Thailand, or we pay the US -- but not both on the same income, via exemptions/credits. And if Thailand has first dibs on taxation of my income, fine with me -- please use my tax collection to fill in the pot holes of where I live. Saying such means, why wouldn't I comply with Thai taxation rules, as my total tax bill between the US and Thailand is not affected.

And furthermore, you gotta figure that Thailand realizes they're losing tax collections out there by lax compliance monitoring. So, why wouldn't tax compliance audits (maybe just random), at least on folks with large remittances, be in order? Certainly this would be cost effective, as it appears there's a lot of low hanging fruit out there. And didn't TRD just hire an additional 750 auditors? What have they been up to?

Anyway, I don't care -- I have an LTR visa. Just throwing this out for others to chew on.

I don't disagree with any of your points, and sure there could be random audits, but that's not what I'm saying.

Let me give you an example. There are over 50,000 Russians living ( over 180 days a year) in Phuket. One province in Thailand.

Thousands of these have purchased homes. Many of these homes are high value, 30-50M THB plus. Even many of the vehicles they purchased, are 2-5M thb plus.

I couldn't be more certain, that many of these these are funded by remitting technically taxable income, such as from the sale of a property, or stocks, technicially both liable for capital gains tax in Thailand.

I also couldn't be more certain, that practically none of these had ever even registered for thai tax let alone paid anything.

Now, extrapolate this logic ( Yanks excluded)  to other foreign nationalities, and Thais themselves, all around the other provinces in Thailand.

Billions and billions is being remitted each year and almost none of it is taxed by Thailand. I am yet to hear or read anywhere, of a single case of significant foreign income remittance tax paid.

It was the same before the internal interpretation change, people freely remitted same year income earnt with no concern, no consequences.

Nothing has changed in reality.

IMO if you don't work, invest or run a business In Thailand, there's no practical need to have any touch point with the TRD.

Also, the whole "750 new auditors" thing, I'd take that with a very heavy dose of skepticism, given the source.

5 hours ago, anrcaccount said:

I don't disagree with any of your points, and sure there could be random audits, but that's not what I'm saying.

Let me give you an example. There are over 50,000 Russians living ( over 180 days a year) in Phuket. One province in Thailand.

Thousands of these have purchased homes. Many of these homes are high value, 30-50M THB plus. Even many of the vehicles they purchased, are 2-5M thb plus.

I couldn't be more certain, that many of these these are funded by remitting technically taxable income, such as from the sale of a property, or stocks, technicially both liable for capital gains tax in Thailand.

I also couldn't be more certain, that practically none of these had ever even registered for thai tax let alone paid anything.

Now, extrapolate this logic ( Yanks excluded)  to other foreign nationalities, and Thais themselves, all around the other provinces in Thailand.

Billions and billions is being remitted each year and almost none of it is taxed by Thailand. I am yet to hear or read anywhere, of a single case of significant foreign income remittance tax paid.

It was the same before the internal interpretation change, people freely remitted same year income earnt with no concern, no consequences.

Nothing has changed in reality.

IMO if you don't work, invest or run a business In Thailand, there's no practical need to have any touch point with the TRD.

Also, the whole "750 new auditors" thing, I'd take that with a very heavy dose of skepticism, given the source.

thanks for a well written post. just because the tax law for remitted money is not being enforced right now, it does not mean that transferring money (after 2024) automatically becomes legal, either now or in the future ... (probably some russians and others want care about any laws in thailand anyway ...)

personally, i would not be surprised if, with the help of ai and all the data exchange and regulations, the existing tax law could and will be enforced ... for thais and for foreigners ... time will tell ...