Calling all the experts. In an attempt to give a solution to the problem of everyones situation being unique, hence advice to one person so often gets knocked down because no single rule applies to everyone, I have attempted to put together a decision tree to cover the variables.

Honestly it got a lot more complex than I thought, Crypto, BOI, LTR, obviously savings and DTAs. I have gone over it every way I can think of but I am sure there are edge cases I have not considered or mistakes made.

I would be really grateful if everyone could try to break it, any edge case I have missed, any logic gates I have made a mistake on. I have been up and down the tree branches over and over but.. Also if you think the question sequence logic has better ways.

Currently its just a plain text microsite I have not done any UI work at all, just the work in progress data.

www.thaitaxes.com

Mods am I allowed to link a site ?? I think there was a rule about own blogs or forums but I cant see it in the FAQ ?? This is a simple microsite with no advertizing, outbound linking, anything at all. If not please delete link and apologies, I did look.

Issues I want to clear up next revision.

Spouse allowances
DTA potential top up taxation above overseas tax credits.

Have a watch of this... should explain things for you and others too. Tells you how to organise and how the Thai revenue department thinks. For example, inheritance is not taxable but dividends etc. or capital gains are. What the Thai revenue department is looking at is the source of the funds, not the funds themselves... it's where they have come from. Best thing to do is to be organised like they say in the video.

I believe I am aware of the rules, I have been deep in it since the 2024 rule change and am a cross border tax and payroll specialist in the west. I am also not asking or concerned for myself, I am 100% secure in my own tax filing and liability position.

My issue is with the 100s of possible permutations I expect there is some odd edge case I have missed, if I am going to publish a tool I want the tool to be absolutely correct and can revise it until it is. Specifically can you find any errors ?

I might even build a filing tool so people can enter thier data and it spits out filing calcs.

Oh my, yet another tax topic, and in the wrong forum. Don't we have enough of them in the Jobs, Economy, Banking, Business, Investments forum already?

9 minutes ago, LivinLOS said:

I am also not asking or concerned for myself, I am 100% secure in my own tax filing and liability position.

There were several well-informed individuals on the previous tax on remittance forums whose general observation was:

I'm OK. You're NOT.

NB I looked at the website -- nice layout. I claimed 100% of remittances covered by (US) Thai DTA.

Fine but there were multiple persons on the prior topics/forums that told me i do NOT have such 100% exemption.

My case isn't covered, most of my income is a UN Pension. Are UN pensions taxed in Thailand?

Ok I also have an LTR/WP, sigh of relief.

And BTW: Very nice work!

20 minutes ago, Caldera said:

Oh my, yet another tax topic, and in the wrong forum. Don't we have enough of them in the Jobs, Economy, Banking, Business, Investments forum already?

Apologies wasnt aware that was the desired forum for it..

Mods ?? Can move ?? Or I will repost and delete.

13 minutes ago, Peter Crow said:

My case isn't covered, most of my income is a UN Pension. Are UN pensions taxed in Thailand?

Ok I also have an LTR/WP, sigh of relief.

And BTW: Very nice work!

So I think I got all the LTR variables. I would assume a UN pension is somehow DTA covered ??

I will do some research tomorrow and see if I can add a sensible disclaimer or decision branch. Thanks thats exactly the kind of unusual feedback I was seeking.

I have moved the topic to more suitable section.

@LivinLOS think the rule you were looking for is rule 20. Web addresses to personal non-commercial sites, blogs or social media accounts can only be posted on a member's profile page.

48 minutes ago, Captain Flack said:

I have moved the topic to more suitable section.

@LivinLOS think the rule you were looking for is rule 20. Web addresses to personal non-commercial sites, blogs or social media accounts can only be posted on a member's profile page.

Does this thread violate that ??

I am only trying to provide a fully free info source, with no links to me or my own use / benefit, but do not want to annoy or push the boundries.

2 hours ago, LivinLOS said:

Calling all the experts. In an attempt to give a solution to the problem of everyones situation being unique, hence advice to one person so often gets knocked down because no single rule applies to everyone, I have attempted to put together a decision tree to cover the variables.

Honestly it got a lot more complex than I thought, Crypto, BOI, LTR, obviously savings and DTAs. I have gone over it every way I can think of but I am sure there are edge cases I have not considered or mistakes made.

I would be really grateful if everyone could try to break it, any edge case I have missed, any logic gates I have made a mistake on. I have been up and down the tree branches over and over but.. Also if you think the question sequence logic has better ways.

Currently its just a plain text microsite I have not done any UI work at all, just the work in progress data.

www.thaitaxes.com

Mods am I allowed to link a site ?? I think there was a rule about own blogs or forums but I cant see it in the FAQ ?? This is a simple microsite with no advertizing, outbound linking, anything at all. If not please delete link and apologies, I did look.

Why some with exempt income by DTA such as gov't pensions or US social security need to file a Thai tax return if that income is non-assessable income?

Just made a few edits as I wanted to improve the DTA overseas tax credit route, that needed redoing the question tree to make clear the offset process.

6 minutes ago, JohnnyBD said:

Why some with exempt income by DTA such as gov't pensions or US social security need to file a Thai tax return if that income is non-assessable income?

Its my understanding that if something is DTA protected you still file a PD90 showing the exclusion but have no liability.. Similar to when you have income taxed outside Thailand remitted and file using the tax credit ??

EDIT having had a think, that would result in zero assessable income and should remove the foling obligation.. I need to keep the part DTA protected decision tree tho

Your decision tree doesn't have a "yes or no" decision for remitted monies that were earned pre-2024.

4 minutes ago, LivinLOS said:

Its my understanding that if something is DTA protected you still file a PD90 showing the exclusion but have no liability.. Similar to when you have income taxed outside Thailand remitted and file using the tax credit ??

I'm not sure that is correct. What you're talking about is filing null tax returns just to show remittances. So, if one remits pre-2024 monies they have to file a null tax return?

Section 4d

Savings provably accumulated before 1 January 2024 — provided the balance has been maintained continuously and remittances do not exceed the pre-2024 balance. Under the first-in first-out (FIFO) principle, post-2024 income deposited into the same account progressively displaces the protected pre-2024 balance. Mixing pre and post-2024 funds in the same account erodes protection over time.

Not assessable

Bank or investment statements predating Jan 2024 confirming the opening balance. Ongoing statements showing the account balance has not fallen below the amount remitted. Ideally a dedicated account used solely for pre-2024 savings with no post-2024 income deposited into it.

2 minutes ago, JohnnyBD said:

I'm not sure that is correct. What you're talking about is filing null tax returns just to show remittances.

Fixed already.. Agree with you.. And cited the relevant revenue code exemption.

100% my error.

1 hour ago, Peter Crow said:

My case isn't covered, most of my income is a UN Pension. Are UN pensions taxed in Thailand?

I wouldnt trust this 100% but research so far.. First I had heard of UN pensions.
-----------------
UN Pensions — The Position

UN pensions are not DTA protected. They sit in an entirely different legal category — and the position in Thailand is that they are assessable.

Here is the breakdown:

1. UN pensions are not covered by DTAs

The UNJSPF's own official guidance states that unlike salaries paid to UN officials in active service, periodic pension payments to former officials are "generally not exempt from national income taxation by reason of any international agreement." UNJSPF DTAs cover bilateral relationships between countries. The UN is a multilateral international organisation — it operates under the Convention on the Privileges and Immunities of the United Nations, not under bilateral tax treaties.

2. The Convention on Privileges and Immunities only covers active staff — not retirees

The UN immunity from taxation applies to salaries paid to current UN employees. Once a person retires and receives a pension, that immunity ends. Unlike UN salaries, the UN pension to former officials is not exempt from national income taxation. The applied tax rate depends exclusively on national legislation. Wikipedia

3. Thailand's position

Thailand grants exemptions to United Nations Officers, diplomats and certain visiting experts under the terms of international and bilateral agreements Siam Legal International — but this applies to active UN staff working in Thailand, not to retirees receiving pensions from abroad.

4. Each country decides independently

Each country determines, based on its own relevant national tax legislation and policies, whether and to what extent UNJSPF pensions are subject to national taxation. UNJSPF Thailand has not legislated a specific exemption for UNJSPF pensions.

great work, thank you!

notes, can you please check that, maybe i missed it:

• income from normal or fixed bank accounts ...

• deduction for life insurance 100k and thai heath insurance 25k, together max 100k ...

5 hours ago, LivinLOS said:

I wouldnt trust this 100% but research so far.. First I had heard of UN pensions.
-----------------
UN Pensions — The Position

UN pensions are not DTA protected. They sit in an entirely different legal category — and the position in Thailand is that they are assessable.

That is also my assessment.

For the OP ...

Further, I believe it applies to EU pensions and European government organisation pensions (which are not specific country pensions) where they too are not protected by a DTA. Rather the specific clauses of those organizations (such as UN or European government organisations) in regards to pension taxation, come into play.

For example, the law/rules of the European government organisation from where I receive one of my pensions is that my pension (taxation) is governed by the tax law of the country where I am a tax resident. There is no DTA between Thailand (and that European government organisation).

I am a tax resident of Thailand. If I was on a Type-O/OA visa then that pension income may be taxable by Thailand if I remitted a sufficient amount to Thailand to exceed the Thai tax filing Threshold. (If i left the money outside of Thailand and did not remit then it is not assessable for Thailand tax as long as it is not remitted to Thailand).

However, in my case the LTR-Wealthy Pension visa comes into play and it provides financial (Thai tax free) benefits for that European Government pension IF I decide to remit that income into Thailand. So since I have the LTR-WP, I do not exceed the Thai tax filing threshold for remitted income.

My guess is like my European government organisation pension, the UN pension is potentially assessable income.

I say 'potentially' as the Royal Decree governing the LTR visa in essence means my pension as an LTR-WP visa holder is not assessable income.

9 hours ago, motdaeng said:

great work, thank you!

notes, can you please check that, maybe i missed it:

• income from normal or fixed bank accounts ...

• deduction for life insurance 100k and thai heath insurance 25k, together max 100k ...

Point 1


I even have an point later in the tree about reclaiming 15% WHT as an option to declare or simply allow to be held as a with holding.
I dont know if I need to make it clearer ? I could easily expand the 'Thai interest' to Thai bank interest or deposit interest ?


point 2


I also found a hard error on section 6 causing the process to fail before final output !! Fixed.

Life insurance premiums, in an amount not exceeding THB 100,000 ....

A health insurance premium, up to a maximum of THB 25,000, paid to a life or non-life insurance company in Thailand by a taxpayer for one's own health is allowed as a deduction. However, the deduction for this premium together with the above life insurance premiums paid cannot exceed THB 100,000 in total.

34 minutes ago, motdaeng said:

Life insurance premiums, in an amount not exceeding THB 100,000 ....

A health insurance premium, up to a maximum of THB 25,000, paid to a life or non-life insurance company in Thailand by a taxpayer for one's own health is allowed as a deduction. However, the deduction for this premium together with the above life insurance premiums paid cannot exceed THB 100,000 in total.

I am aware.. But I am also trying to keep the overall guidance simplified. If I start to dig into every aspect it stops being a general guide and becomes a full filing solution (I might try to make one of those next.. Not sure its in my abilities or if the risks of automating that without a professional are unwise).

I feel like people need to understand deductions themselves if they are trying to claim them, Similar to how people must be clear on exactly what a DTA says if they are trying to use DTA exemptions or credits, but I will consider how to improve this communcation.

Feedback appreciated, not discrediting this input.

EDIT :: Maybe I could write some pop up guidance notes for the more complex parts like this.. Will think how best to approach this.

For most foreigners living in Thailand, it's very easy to file the tax return and they don't even need to pay any tax.

9 minutes ago, JJ-Thailand said:

For most foreigners living in Thailand, it's very easy to file the tax return and they don't even need to pay any tax.

And yet so many people dont agree or understand that, and so many Tax offices are turning people away who should file or inventing impossible systems (khon khen refusing UK documents demanding embassy certification that the embassy wont do for example) presumably in the 'go away too hard' basket.

This tool is simply to try to help clear the confusion.

35 minutes ago, LivinLOS said:

and so many Tax offices are turning people away who should file or inventing impossible systems (khon khen refusing UK documents demanding embassy certification that the embassy wont do for example) presumably in the 'go away too hard' basket.

Is that a problem?

I see no point willingly striving to pay tax in Thailand when they clearly tell you they don't want your money (coz of the extra admin burden and headaches you incur them), the only outcome is more trouble.

19 minutes ago, Yumthai said:

Is that a problem?

I see no point willingly striving to pay tax in Thailand when they clearly tell you they don't want your money (coz of the extra admin burden and headaches you incur them), the only outcome is more trouble.

It is not my intention to debate the enforcement or bad advice given, it is my intention to clarify the law, as it stands and what the legal obligations are.

Local tax offices around the country are making an absolute mess of this, I have read reports where one said all remitted funds were taxable and DTA tax credits were not applicable, it was to be declared and taxed in full, I am aware that Chiang Mai has told people not to file at all if DTA tax credits apply.. Both of these are incorrect as per the law.

Mistakes of revenue department staff are not in my control, publishing a tool to clearly define where the actual law stands is the plan.

A user elsewhere has raised this

"Bank or investment statements predating Jan 2024 confirming the opening balance."

Pointing out that it is only bank accounts not investment. What is the legal position ?? I believe that fiat bank accounts are obviously 100% clear, and that for investment accounts the capital gains accrued after Jan 2024 are assessable but that the balance of invested funds on Jan 1 2024 are non assessable savings ?

6 minutes ago, LivinLOS said:

Mistakes of revenue department staff are not in my control, publishing a tool to clearly define where the actual law stands is the plan.

Fair enough. Be prepared to constantly update your tool as laws/rules and their interpretation are pretty short-lived in Thailand.