1 minute ago, Yumthai said:

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

That is going to be a challenge but I think its manageable.. A lot of people tend to freak out on every announcement of a plan, but the actual law changes are a little less frequent. Again sticking to law not enforcement is the intention, as it is often the changing vague enforcement in the visa world which is very hard to maintain good stable advice on. Tax law is one step removed.

Multiple edits..

Error reporting function in the test.
DTA and Deductions warning screens.
Fixed combo health and life insurance deductions max 100k
Text change on Dec 31 2023 savings / investments.
Crypto rewards assessable only if remitted text clarity.

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.

Xxxxxxxxx

I have done this for Norwegians paying tax to Thailand. If your home country have a tax agreement with Thailand there can be money to save.

18 hours ago, Sir Dude said:

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.

Inheritance is taxable at 5 percent unless it comes from mother or father when the first 100 million baht is exempt. Just gone through this.

29 minutes ago, CFCol said:

Inheritance is taxable at 5 percent unless it comes from mother or father when the first 100 million baht is exempt. Just gone through this.

I will incorporate this into my info

16 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.

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.

That's more or less what I could gather from the web. However thins are very different in practice. For instance the RD officer my wife deals with wasn't interested in my LTR visa and stated: "UN not taxable". One of our ex-colleagues filed a return in Bangkok and got sent off for the same reason.

Anyhow, I don't think it shouldn't be your problem as your tool can only be driven by rule(s) and not by [erroneous] cases.

31 minutes ago, CFCol said:

Inheritance is taxable at 5 percent unless it comes from mother or father when the first 100 million baht is exempt. Just gone through this.

hmmm do you agree with this ??

I am looking at non Thai assets.. Thai assets exempted up to 100m.. Non Thai assets as below.

Non Thai assets.
-----The Legal Position

Inheritance is not income. It is a transfer of capital from a deceased person to an heir. The Thai Revenue Code taxes income — employment, business profits, dividends, interest, capital gains, rents. Inheritance does not fit any of the assessable income categories under Section 40 of the Revenue Code.

A legacy received by an individual, regardless of nationality, from a testator who has died is exempt from personal income tax under the Revenue Code — but is subject to inheritance tax. PwC

So the Revenue Code itself explicitly exempts inheritance from personal income tax. The 2024 foreign income rules tax assessable foreign-source income remitted to Thailand — but inheritance was never assessable income to begin with, so the 2024 rules don't change its treatment.

---

What Is Assessable vs What Is Not

Scenario	PIT assessable?
Cash inheritance remitted to Thailand	No — not income
Proceeds from selling inherited foreign shares, remitted	The gain above inherited value may be assessable as a capital gain — the inherited value itself is not
Income generated by inherited assets after receipt (dividends, rent, interest) remitted	Yes — that's post-inheritance income
Foreign inheritance tax paid abroad, then remainder remitted	The remainder is still not assessable

---

So the Classifier Row Is Correct

"Not assessable" is the right answer for foreign inheritance remitted to Thailand. The current row is accurate — but it could be clearer that this is because inheritance is explicitly exempt from PIT under the Revenue Code, not merely a grey area.

---

Thai assets.

Inheritance tax applies only on the value exceeding 100 million THB per testator. The rate is 5% for ascendants or descendants, and 10% for all other heirs. Legacies received by a spouse are fully exempt. PwC

The 5% rate applies specifically to descendants, parents, and grandparents under Section 16 of the Inheritance Tax Act B.E. 2558. Siam Legal

18 hours 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?

What singles out this particular taxation-related thread from most of the other ones IMHO is that the OP has attempted a first by providing a potentially useful online tool covering this whole issue. It is a matter of deep regret to me that his efforts are apparently a source of such considerable annoyance and irritation to you - and it would not surprise me in the slightest if you were also one of those who were gleefully slagging Mike Lister off a couple of years ago for his efforts in drawing up the pinned Introduction To Personal Income Tax In Thailand document.

@LivinLOS - my only comment is to wonder whether it might be worthwhile including a link to all the DTA's negotiated by Thailand under the "Do not assume - when in doubt leave it out" heading - as per https://www.rd.go.th/english/766.html - together with a recommendation to compare a particular DTA with the version published on the relevant home country government website, in case the TRD version has not (yet) picked up any subsequent changes.

33 minutes ago, OJAS said:

@LivinLOS - my only comment is to wonder whether it might be worthwhile including a link to all the DTA's negotiated by Thailand under the "Do not assume - when in doubt leave it out" heading - as per https://www.rd.go.th/english/766.html - together with a recommendation to compare a particular DTA with the version published on the relevant home country government website, in case the TRD version has not (yet) picked up any subsequent changes.

Yeah I spent a bit of time this morning adding clear warnings about assumptions, for deductions and DTV's. I think this is where most people make the mistakes. I can see the value in this and will try to decide where to include it as I revise.

Just been trying to learn how google indexes and SEO stuff over the last hour. Fun learning.

1 hour ago, LivinLOS said:

Inheritance is not income.

So does gift.

5 hours ago, LivinLOS said:

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.

The tool is a good start and easy to understand. The problem that some people don't get requested assistance or are turned away at the local revenue office is that the personal there were never trained or properly informed about the changes by their head office.

Every local revenue office seems to behave differently and that they are demanding embassy certification (document legalization) at some offices is a request from RD head office (marked in green below) but I think the main office finally backed off from that demand (but did they inform the local revenue offices?). I had no problem to fill in and hand over the forms at the local RD office, the lady took them and gave me a receipt (without embassy certification).

However, my guess is that nobody will get punished if they failed to file for tax year 2024 and 2025 as everything has been very poorly prepared by RD but it looks like they are actually improving and have recently updated their website with new documents.

2 hours ago, Yumthai said:

So does gift.

Yes, its addressed in the questions

Have you tested the tool, what is it about gift deductions that you dont see as correct ?

50 minutes ago, JJ-Thailand said:

However, my guess is that nobody will get punished if they failed to file for tax year 2024 and 2025 as everything has been very poorly prepared by RD but it looks like they are actually improving and have recently updated their website with new documents.

I think this is probably true, that few if any will be punished now, and it could either fall into the 'too hard basket' or they may formalise that with the 2 year exemption rules that has been rumoured.

But, and this is the big but.. If you own assets here, property or even simply have a well established life, its not like you can just pack your bags and hop to the next country like a young nomad. It is possible, especially in an economic downturn with a reduced tax base and a government desperate to increase the tax base that foreigners could be scapegoated for not 'paying what is due under the law'. I wont lay out doom scenarios but these are not 0% risks.

I know I took steps to get onto a tax free visa as soon as I considered the options. I intend to remit double digit millions this year (if something I have my eye on comes good), my money outside Thailand is mostly untaxed having lived here since my 20s, I just would rather everyone understood the risk, and made their choices, rather than pretend there isn't a risk, or they don't have a filing obligation etc. Dont want to file ?? Fine, I am not here to say you morally should, but lets be clear on who legally should be or shouldn't be filing before making the choice.

I can think of some scenarios where this is most definitely not the case :



For example, someone who moved to Thailand in March 2025 - their 2024 income has nothing to do with Thailand as they were non resident.

So non resident years from 2024 onwards are not assessable if you did not stay more than 180 days in that year - like someone who moved to Thailand in July 2024 would be non resident for 2024.

This won't affect people who stay in Thailand long term and for many years but for those who either move around a lot or moved to Thailand since 2024 it most definitely applies- and there's a lot of people moving to Thailand in 2024, 2025 and 2026 with the DTV, etc.

This will mostly concern people who are considering moving to Thailand or those who left for a year to realize assets and make them non taxable.

8 minutes ago, LivinLOS said:

Have you tested the tool, what is it about gift deductions that you dont see as correct ?

Yes.

You indicate Inheritance received abroad (assets located outside Thailand). I think you mean Inheritance domiciled abroad (or non-Thai domiciled inheritance). The tax remittance aspect is irrelevant here.

What happens taxwise when you remit foreign domiciled inheritance into Thailand? Nothing as it should be qualified as non assessable income or no income as you correctly mentioned.

Likewise gift should be treated the same as inheritance.

Hence a gift happening abroad or locally holds the same tax liability (gift tax rules). It's not income. So an offshore wire transfer gift (from foreign sourced income) is only liable on gift tax rules and not on tax remittance rules. The tax remittance aspect is also irrelevant here.

11 minutes ago, ukrules said:

I can think of some scenarios where this is most definitely not the case :



For example, someone who moved to Thailand in March 2025 - their 2024 income has nothing to do with Thailand as they were non resident.

So non resident years from 2024 onwards are not assessable if you did not stay more than 180 days in that year - like someone who moved to Thailand in July 2024 would be non resident for 2024.

This won't affect people who stay in Thailand long term and for many years but for those who either move around a lot or moved to Thailand since 2024 it most definitely applies- and there's a lot of people moving to Thailand in 2024, 2025 and 2026 with the DTV, etc.

This will mostly concern people who are considering moving to Thailand or those who left for a year to realize assets and make them non taxable.

Can you explain that again..

If you move here in march 2025, and remit money from 2024, it is still assessable.. After jan 01 2024 its not when you earned the money, its when you remitted it.. Savings dec 31 2023 are exempt, earnings jan 01 2024 sent to Thailand march 2025 are 2025 year remitted assessable income (if you are over 180 days etc etc, DTA tax credit or exempted, all the other tests).

13 minutes ago, Yumthai said:

Yes.

You indicate Inheritance received abroad (assets located outside Thailand). I think you mean Inheritance domiciled abroad (or non-Thai domiciled inheritance). The tax remittance aspect is irrelevant here.

What happens taxwise when you remit foreign domiciled inheritance into Thailand? Nothing as it should be qualified as non assessable income or no income as you correctly mentioned.

Likewise gift should be treated the same as inheritance.

Hence a gift happening abroad or locally holds the same tax liability (gift tax rules). It's not income. So an offshore wire transfer gift (from foreign sourced income) is only liable on gift tax rules and not on tax remittance rules. The tax remittance aspect is also irrelevant here.

Yes to both of those I think. I agree..

And the tree covers those both are indicated non assessable.

Inheritance received abroad (assets located outside Thailand). Not subject to Thai personal income tax. Note: Thai inheritance tax under the Inheritance Tax Act B.E. 2558 applies to assets located in Thailand — not overseas assets. For Thai-located assets: spouse is fully exempt; direct bloodline (children, grandchildren, parents, grandparents) pay 5% on value above 100 million THB; all other heirs pay 10% above that threshold. Filing required within 150 days of receipt if above threshold.	Not assessable	Will, probate documents, evidence of inheritance and asset location. For Thai-located inherited assets above 100M THB threshold, separate inheritance tax filing required — this is outside the scope of this personal income tax tool.
Gift received abroad	Not assessable	Gift documentation, donor relationship evidence

Or is that that you suggest removing the 'from abroad part' to just be gift or inheritance ?? That I can understand and agree.

4 minutes ago, LivinLOS said:

If you move here in march 2025, and remit money from 2024, it is still assessable.

Simply put - it's not. Income from non resident years is not assessable at all, even after 2024 - the change applies only to tax residents and that can change by the year.

If you moved to Thailand in March 2025 by definition you did not live in Thailand in 2024 - so the new rules are irrelevant.

If you move to Thailand in 2026 then the same applies for both 2024 and 2025 - it's all non resident - every guide seems to miss this - I know why - it's because these guides are aimed at people who have literally lived in Thailand continuously since before 2024 - many people moved to Thailand this year and they're not liable for whatever they earned in previous years, before or after 2024.

That's what I'm getting at - non resident years 2024 onwards.

The foreigner tax decision tree is to reduce your length of stay in Thailand. Keep the minimum amount of money on your bank account. And those who can, start looking at other alternatives like Vietnam etc, that are more foreigner friendly.

edit.

8 minutes ago, LivinLOS said:

Or is that that you suggest removing the 'from abroad part' to just be gift or inheritance ?? That I can understand and agree.

Yes the abroad aspect (related to the potential remittance tax) is irrelevant if you state inheritance/gift are not income (and I think you're correct while only referring to the written law and not to various interpretations).

14 minutes ago, ukrules said:

Simply put - it's not. Income from non resident years is not assessable at all, even after 2024 - the change applies only to tax residents and that can change by the year.

If you moved to Thailand in March 2025 by definition you did not live in Thailand in 2024 - so the new rules are irrelevant.

If you move to Thailand in 2026 then the same applies for both 2024 and 2025 - it's all non resident - every guide seems to miss this - I know why - it's because these guides are aimed at people who have literally lived in Thailand continuously since before 2024 - many people moved to Thailand this year and they're not liable for whatever they earned in previous years, before or after 2024.

That's what I'm getting at.

Changed the question format in 4a. Now specifies year in which you are tax resident for remittance.

8 hours ago, LivinLOS said:

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

Well (as I’m sure you’ll know as a long termer here), it’s difficult/ impossible to separate “the law” from enforcement and actual reality.

Your site states a number of points as “fact” ( “law?) that are not necessarily facts at all - and don’t represent the reality. What this does is present an authoritative source, but comprised of a significant component of opinion.

Some examples:

1. Gifts- you state a gift received abroad is non assessable. IMO this is correct . However, gifts received in Thailand can equally be considered non assessable , according to received professional advice, plausible member reports and other sources. I think another poster has already raised this.

There is no complete clarity/ fact.

2. Definition of pre 2024 “savings”- you state:

“Pre-2024 capital — cash savings, bank balances, and investment portfolio values as at 31 December 2023 (or 1 January 2024). The entire value at that date represents crystallised pre-2024 wealth and is non-assessable regardless of whether it includes unrealised gains accumulated before 2024. Capital gains, dividends and interest accrued after 1 January 2024 are assessable.”

Opinions on this vary widely and some professionals state only liquid bank balances at that date constitute savings.

How do you separate the fungibility of a single transfer in 202424/25/26 etc when you had a $XXXXXXX investment portfolio balance at 31/12/2023?

In practice - impossible to administer.

3. Capital on sale of asset- you state the below:

Return of capital on sale of a foreign asset — original cost portion only

Partial

Original purchase records, sale confirmation. The gain above cost IS assessable.

Where is the law / source or precedent for this “fact”? Did you miss the TRD webinar where the official stated you won’t be taxed on the proceeds of the sale of your watch?

Do you think if you sell your vintage car for a profit and remit the proceeds it can be taxed in Thailand?

4. Remittance definition- your whole section on this is not based on any precedent / law ( correct me if I am missing something)

“ATM withdrawals in Thailand using a foreign debit or credit card · card payments made in Thailand charged to a foreign account (contactless, chip and online) · PayPal, Wise, Revolut or similar transfers received in Thailand”

Where is it defined that the above constitutes a remittance? Opinion varies widely amongst professionals on this, and there’s nothing concrete from the TRD on it.

Have you actually ever heard of a single foreigner paying any significant tax on a remittance?

Have you actually ever heard of a single foreigner ( who isn’t already registered for a TIN due to past activity) being contacted or required to file a return, let alone being audited?

Have you actually ever heard of a single foreigner paying any significant tax on “spending on a foreign credit card” that was classified as a remittance?

Have you actually ever heard of a single foreigner paying any significant tax on a 20-30-50-100M +THB transfer to buy a property ( many many of these occur every year since 2024) that was classified as a remittance? Don’t you think the media would be all over it if this has ever actually happened?

I haven’t heard of any of the above.

I am sure you have good intentions to provide “ clarity “ , but by presenting opinions as authoritative ( via a tool and decision tree) , IMO you cause more harm than good.

7 hours ago, LivinLOS said:

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 ?

This has been debated to death in other threads without any firm conclusion. I side with you, but there are others who will argue until they're blue in the face that investment accounts are treated differently and all their contents are potentially taxable when remitted, providing residence etc criteria are met.

16 hours ago, oldcpu said:

That is also my assessment.

Might have known as soon as a tax thread appeared you'd pop up. Please spare us the same old stories you've posted countless times on any semi-related thread.

14 minutes ago, LivinLOS said:

It is a remittance based system, the liability occurs when remitted, when it was earned (as long as after jan 01 2024) is irrelevant. There are of course still all the exceptions for DTA protections etc. But just I made that last year, and I only became tax resident this year, does not creat non assessability in a remittance based system.

That's incorrect.

Foreign-sourced income is tax assessable (if remitted in any subsequent years while being tax resident) if and only if it is earned while being tax resident in Thailand.

On 4/15/2026 at 4:44 PM, LivinLOS said:

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.

Perhaps you should wait until Thailand actually writes the regs completely as your just guessing based on partial information and what you deem is acceptable credentials to create something that may very well hold no significance.

16 minutes ago, Yumthai said:

That's incorrect.

Foreign-sourced income is tax assessable (if remitted in any subsequent years while being tax resident) if and only if it is earned while being tax resident in Thailand.

Yes corrected.. And corrected in the tree.. I was simply wrong there.

It's about if the funds have been "earned", not gifted or inherited. Inheriting over 100 million baht is like over 3 million dollars, is not going to affect most people (Thais or foreigners), plus not applicable to foreigners with inheritance abroad because not income... it's for rich Thais that have been dodging taxes for decades, and if you inherit that much then 5% is a get off lightly amount to be fair compared to other places.

All you have to do, if asked to clarify it, is show some paperwork. The Thai revenue department is interested in the how you got the funds, not the amount. It's all about the word "earned" and if it falls into that section.

LTR specific question

If someone is on the LTR high skilled professional class and gets the preferential income tax rate on Thai domestic income.

They still get zero rated tax on remittance dont they ??

So local income taxed but funds remitted still untaxed as per the other LTR classes ??

2 hours ago, ukrules said:

Simply put - it's not. Income from non resident years is not assessable at all, even after 2024 - the change applies only to tax residents and that can change by the year.

I don't think that's correct. When you are tax resident, any income earned before Jan 1, 2024 (as per POR. 262), becomes assessable when remitted to Thaïland (POR.261). It is a remittance tax.

On the other hand, if I am correct, someone who wants to make a substantial transfer should take a 186 days holiday during that year.