Hi. Look I'm soiry if this isn't the correct forum but the whole system has changed since I was in here a couple of years ago

OK so I might just be asking Question that have been done and dusted but would appreciate some help

I was last on here when the law about paying tax if you were here more than 180 days was announced many people on here said Don't get a tax Id wait see what happens don't declare anything till we see how it all pans out So the big question has everyone declared their income or is it still in the air. I have a UK pension comes in thru Wise which as you know now is basically being run by Thailand as far as changing our country of origins cash to baht which means they can control everything.. So big Question what's my best option thanks for any help Genuine replies please as the reason I was off this site for 2 years was because of the spupid peoe who spoiled these forums tks

11 minutes ago, Harveyboy said:

I have a UK pension comes in thru Wise which as you know now is basically being run by Thailand as far as changing our country of origins cash to baht which means they can control everything.. So big Question what's my best option thanks for any help Genuine replies

There was a zillion threads re the 180 day limit to regarded as resident for taxation purposes.

You will get black and white answers.

IMO do nothing. My income is transferred using WISE and that income in Oz comes from rentals, income streams etc.

I do annual tax return in Oz

BTW: have no idea what you mean by ...

"Wise which as you know now is basically being run by Thailand ... "

1 hour ago, DrJack54 said:

You will get black and white answers.

Without knowing all of the OP's variables no-one should be giving a black and white tax answer to this kind of tax question.

2 hours ago, Harveyboy said:

So the big question has everyone declared their income or is it still in the air.

The regulations are laid down but interpretation may not be as clear as you would expect. You are only potentially taxed on remitted income based on numerous variables. I would suggest you read the first page or 2 of the attached link which should give you a better understanding including allowances and DTAs.

Come back and ask any specific questions and someone may be able to help.

1 hour ago, DrJack54 said:

TW: have no idea what you mean by ...

"Wise which as you know now is basically being run by Thailand ... "

I am guessing he is referring to Wise changing regulations based on living in Thailand/address in Thailand on which there have been a few threads in the recent past. I don't use Wise so won't comment.

2 hours ago, DrJack54 said:

There was a zillion threads re the 180 day limit to regarded as resident for taxation purposes.

You will get black and white answers.

IMO do nothing. My income is transferred using WISE and that income in Oz comes from rentals, income streams etc.

I do annual tax return in Oz

BTW: have no idea what you mean by ...

"Wise which as you know now is basically being run by Thailand ... "

I think he referring to the fact that "Wise in Thailand" is now a Thai banking entity governed by Thai banking regulations.

The Thai version is full of restrictions. I looked into it, but there's no reason to change from my UK Wise accounts.

1 hour ago, topt said:

Without knowing all of the OP's variables no-one should be giving a black and white tax answer to this kind of tax question.

My bad wording. I meant you OP will receive polar opposite views

1 hour ago, topt said:

I would suggest you read the first page or 2 of the attached link which should give you a better understanding including allowances and DTAs.

Its not my thread. I have zero interest in looking into taxation in Thailand on my foreign income.

I'm taking no notice of it

19 minutes ago, DrJack54 said:

My bad wording. I meant you OP will receive polar opposite views

Its not my thread. I have zero interest in looking into taxation in Thailand on my foreign income.

I'm taking no notice of it

If you check my wording it was under a quote from the OP - that part wasn't directed at you

4 hours ago, Harveyboy said:

Hi. Look I'm soiry if this isn't the correct forum but the whole system has changed since I was in here a couple of years ago

OK so I might just be asking Question that have been done and dusted but would appreciate some help

I was last on here when the law about paying tax if you were here more than 180 days was announced many people on here said Don't get a tax Id wait see what happens don't declare anything till we see how it all pans out So the big question has everyone declared their income or is it still in the air. I have a UK pension comes in thru Wise which as you know now is basically being run by Thailand as far as changing our country of origins cash to baht which means they can control everything.. So big Question what's my best option thanks for any help Genuine replies please as the reason I was off this site for 2 years was because of the spupid peoe who spoiled these forums tks

I do annual Thai (& UK) Tax returns but was doing so before the changes in 2023, some people have started doing them since then but I would guess the majority of people don't bother.

As to whether you should be doing a return, it depends on your circumstances, the source of the Income & your attitude to these things but technically if you're remitting >120K (If you're single, 220K if you're married) in assessible income then you should be filing a return.

Now, that doesn't mean that you need to pay tax as what you remit could be less than your allowances E.g. Somebody who's >65 could have 60K personal allowance, 100K pension allowance and 190K "Elderly taxpayer" allowance so that's 350K & then add on the 1st 150K is tax free so you have 500K tax free & remitting the full £12,570 state pension would mean paying tax on approx 52K THB at 5% = approx. 2,600 THB.

Of course if your pension is a UK Government (Different from the State Pension) or UK Military pension etc... then it's not assessible income & there is no need to file a return.

If you spend 180+ days in Thailand and are therefore a Thai tax resident, the key questions are what type of UK pension you receive (State Pension, private pension, civil service, military, etc.) and whether those funds are remitted into Thailand.

The UK–Thailand Double Tax Agreement does not automatically exempt all UK pensions from Thai taxation, and for many ordinary UK pensions the treaty actually gives Thailand the taxing rights once you are resident here.

Wise is really just a transfer mechanism and does not itself determine whether tax is due.

Also worth noting that under Thailand Revenue Department Ministerial Directives Por.161/2566 and Por.162/2566, funds that can be demonstrated to be savings accumulated before 1 January 2024 are generally not treated in the same way as foreign income earned from 2024 onwards when remitted to Thailand and may not be subject to Thai tax.

Therefore, if you have clearly identifiable pre-1 January 2024 savings in the UK, it may be worth considering whether using those funds for transfers to Thailand is more advantageous than remitting current pension income. As always, the details of your individual circumstances and pension type are important

Edited June 23Jun 23 by oldcpu

The Pattaya City Expats Club has several web pages providing information on Thailand's Personal Income Tax (PIT) - https://pcec.club/Expat-and-Thai-Income-Tax. The Club has also had a Thai Tax lawyer speak to the club. She works for American International Tax Advisors which primarily deals with American Tax issues and filings. But, she also has represented foreign nationals in dealing with Thailand's Revenue Department on their behalf.

She has won cases for both Swiss and UK expats related to their pensions not being accessible income and thus not taxable under the Non-Discriminatory clause in their Dual Tax Agreements with Thailand. This clause states Thailand will treat foreign tax resident the same as they treat Thai citizens. Thailand's social security pensions for Thai citizens are not taxed. Although Switzerland and the UK do not call their state pensions "social security," they operate the same way and therefore should be treated the same as Thailand social security pensions. As mentioned, she said the Thailand Revenue Department's Legal Division agreed that the these type foreign pensions are not taxable under the Non-Discriminatory clause.

American International Tax Advisors offers free initial consultations. They can be contacted at: https://aitaxadvisers.com/

1 hour ago, soisanuk said:

Although Switzerland and the UK do not call their state pensions "social security," they operate the same way and therefore should be treated the same as Thailand social security pensions. As mentioned, she said the Thailand Revenue Department's Legal Division agreed that the these type foreign pensions are not taxable under the Non-Discriminatory clause.

i would like to see this confirmed in a written statement from the TRD.

if a swiss citizen is no longer a tax resident in switzerland, they do not have to pay any swiss tax on their retirement benefits or pensions from the swiss three-pillar system. therefore, i find it hard to imagine that the TRD would simply decide that these funds also do not have to be taxed in thailand when they are remitted to thailand ... (even that would be nice for swiss people 555)

personally, i would see such statements made by a speaker at an expat club with a certain degree of caution ...

1 hour ago, soisanuk said:

She has won cases for both Swiss and UK expats related to their pensions not being accessible income and thus not taxable under the Non-Discriminatory clause in their Dual Tax Agreements with Thailand. This clause states Thailand will treat foreign tax resident the same as they treat Thai citizens

For anybody who's interested, the relevant UK DTA article is...

Article 24: non-discrimination

1. The nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected.

https://www.gov.uk/government/publications/thailand-tax-treaties/1981-uk-thailand-double-taxation-convention-in-force#article-24-non-discrimination

54 minutes ago, SamSpade said:

For anybody who's interested, the relevant UK DTA article is...

Article 24: non-discrimination

1. The nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected.

https://www.gov.uk/government/publications/thailand-tax-treaties/1981-uk-thailand-double-taxation-convention-in-force#article-24-non-discrimination

Out of curiosity I checked the Thai - German DTA, and it has a roughly similar non-discrimination clause (article-23 in that DTA). Less relevant to me but I note the Australian DTA with Thailand also has such a clause (article-25). It doesn't help Canadian's as Canada retains exclusive rights to tax all Canadian pensions (and similar remunerations) and Canada typically applies a 25% withholding tax on such pensions from Canada. ... But for the OP from the UK, this could indeed be relevant.

Edited June 24Jun 24 by oldcpu

On 6/23/2026 at 9:08 AM, Harveyboy said:

Hi. Look I'm soiry if this isn't the correct forum but the whole system has changed since I was in here a couple of years ago

OK so I might just be asking Question that have been done and dusted but would appreciate some help

I was last on here when the law about paying tax if you were here more than 180 days was announced many people on here said Don't get a tax Id wait see what happens don't declare anything till we see how it all pans out So the big question has everyone declared their income or is it still in the air. I have a UK pension comes in thru Wise which as you know now is basically being run by Thailand as far as changing our country of origins cash to baht which means they can control everything.. So big Question what's my best option thanks for any help Genuine replies please as the reason I was off this site for 2 years was because of the spupid peoe who spoiled these forums tks

According to remarks in other threads about Thai income tax, the UK-governmental retirement pension is taxed only in UK due to the DTA (Double Taxation Agreement) between UK and Thailand. It's said that you therefore don't need to file a tax return form for that income brought into Thailand, as it is not taxable here. On the other hand, it is also said that you shall file a tax return for all foreign income transferred into Thailand. In the online tax-return form you can deduct foreign paid tax in accordance with a DTA, so you will not be taxed again. It's faily easy to file an online tax return form, which place you in good order with requirements, so why not just do it...😉

6 hours ago, soisanuk said:

Although Switzerland and the UK do not call their state pensions "social security,"

It depends who the UK politicians are talking to.

In early 70s the Retirement Pension was moved from the NI Act to the Social Security Act. Since then the government have taken every opportunity to refer to the state pension as a social security benefit.

1 hour ago, khunPer said:

It's said that you therefore don't need to file a tax return form for that income brought into Thailand, as it is not taxable here. On the other hand, it is also said that you shall file a tax return for all foreign income transferred into Thailand. In the online tax-return form you can deduct foreign paid tax in accordance with a DTA, so you will not be taxed again. It's faily easy to file an online tax return form, which place you in good order with requirements, so why not just do it...😉

I am curious as to this thread as I have some UK friends. My (possibly wrong) recollection from reading some threads was that UK government pensions are nominally taxed in the UK (possibly via a withholding tax) consistent with the Thai-UK DTA, but that for UK private pensions it might be possible to obtain in the UK something called an NT code (from HMRC) which stops UK withholding tax held on such pensions. At which point that private pension is possibly only taxable in Thailand. Hopefully others correct me here if I am wrong.

For the OP, if you file a Thai tax form - Reference filing a Thai tax form PID 90/91 there was an update to the Thai tax-year-2025 form, where i believe for the first time, in line-13, is a entry called "Less tax credit for income tax paid abroad (Not exceeding the amount of Thailand’s tax liable on foreign-sourced income)." .... I don't know what paperwork is required for that. Such a deduction was not present in past Thai tax forms going back a few years.

As to whether such a tax return is required, given for Thai people a social security pension is not taxable, and given the UK nominally taxes government pensions (and that a Thai-UK Double Tax agreement document has the intent to prevent double taxation) , and that the same Thai-UK DTA has a non discrimination clause that states UK nationals should be treated similar in tax matters to Thai ... Well - its getting into 'Thai' grey areas IMHO as to whether a return is 100% essential if that is one's only income.

I had thought there was a dedicated UK - Thai taxation thread on the forum, but I can not find such. It would be good to read of the approach of others, and if any had negative consequences for their approach.

Edited June 24Jun 24 by oldcpu

2 hours ago, khunPer said:

According to remarks in other threads about Thai income tax, the UK-governmental retirement pension is taxed only in UK due to the DTA

Government pensions, Eg civil servants, police, armed forces and some others are only taxable in the UK.

The state pension and private pensions are specifically not mentioned in the DTA (those words are used in a UK Digest of all DTAs) and therefore theoretically taxable in Thailand.

I don't think the OP confirmed what kind of pension he is remitting?

4 hours ago, khunPer said:

According to remarks in other threads about Thai income tax, the UK-governmental retirement pension is taxed only in UK due to the DTA (Double Taxation Agreement) between UK and Thailand. It's said that you therefore don't need to file a tax return form for that income brought into Thailand, as it is not taxable here. On the other hand, it is also said that you shall file a tax return for all foreign income transferred into Thailand. In the online tax-return form you can deduct foreign paid tax in accordance with a DTA, so you will not be taxed again. It's faily easy to file an online tax return form, which place you in good order with requirements, so why not just do it...😉

Where do I find the forms online? 🙏

2 hours ago, ThaiTraveller2016 said:

Where do I find the forms online? 🙏

For year tax year 2025 tax forms: https://www.rd.go.th/english/67846.html

For tax year 2026 forms : https://www.rd.go.th/english/68443.html <<< not available yet. Don't use that Advanced Filing form.

Don't take this as advise from me to file. Frankly - honestly - I don't know enough here to give solid advice.

4 hours ago, ThaiTraveller2016 said:

Where do I find the forms online? 🙏

Here:

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

Edited June 24Jun 24 by khunPer

21 hours ago, soisanuk said:

The Pattaya City Expats Club has several web pages providing information on Thailand's Personal Income Tax (PIT) - https://pcec.club/Expat-and-Thai-Income-Tax. The Club has also had a Thai Tax lawyer speak to the club. She works for American International Tax Advisors which primarily deals with American Tax issues and filings. But, she also has represented foreign nationals in dealing with Thailand's Revenue Department on their behalf.

She has won cases for both Swiss and UK expats related to their pensions not being accessible income and thus not taxable under the Non-Discriminatory clause in their Dual Tax Agreements with Thailand. This clause states Thailand will treat foreign tax resident the same as they treat Thai citizens. Thailand's social security pensions for Thai citizens are not taxed. Although Switzerland and the UK do not call their state pensions "social security," they operate the same way and therefore should be treated the same as Thailand social security pensions. As mentioned, she said the Thailand Revenue Department's Legal Division agreed that the these type foreign pensions are not taxable under the Non-Discriminatory clause.

American International Tax Advisors offers free initial consultations. They can be contacted at: https://aitaxadvisers.com/

@soisanuk Thanks for the heads-up regarding the relevance of the Non-Discriminatory clause in the UK--Thailand DTA. Very useful to know.

19 hours ago, SamSpade said:

For anybody who's interested, the relevant UK DTA article is...

Article 24: non-discrimination

1. The nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected.

https://www.gov.uk/government/publications/thailand-tax-treaties/1981-uk-thailand-double-taxation-convention-in-force#article-24-non-discrimination

@SamSpade thanks for the further clarification and the Gov.uk link of Article 24 - Non-Discriminatory clause which was brought to my attention by @soisanuk .

15 hours ago, topt said:

Government pensions, Eg civil servants, police, armed forces and some others are only taxable in the UK.

The state pension and private pensions are specifically not mentioned in the DTA (those words are used in a UK Digest of all DTAs) and therefore theoretically taxable in Thailand.

I don't think the OP confirmed what kind of pension he is remitting?

You are correct regarding the Dual Tax Agreement (DTA) with the UK does not include the "state" pension whereas the US DTA mentions Gov't pensions AND Social Security. The point I made in my earlier posting based on information provided by the Thai Tax Lawyer is that the State Pension is the same as Thai Social Security pensions. Thus, under the Non-Discrimination clause, it should not be taxable in Thailand because Thailand Social Security pensions are not taxed.

As to the earlier comment regarding wanting something from the TRD to verify this interpretation, I doubt that will happen, especially since TRD HQ has failed to provide guidance altogether regarding how to treat foreign remittances into Thailand and DTAs. I personally am acquainted with the person who owns the company she works for and he confirmed that they had successfully represented clients in using the Non-Discrimination Clause so they did not have to pay tax on their remittance into Thailand. Considering another response after my earlier posting on the matter, they stated that the UK has changed their law in the 70's to say "social security." This would further strengthen the argument to say the State Pension was not taxable under the Non-Discrimination clause.

In my case, I have a USA Government pension and social security, both deemed not taxable in Thailand by a specific clause in the US/Thailand DTA. Thus, my pensions are not assessable income and thus are not subject to Thailand's income tax. Consequently, since that is the source of the money I remit to Thailand, I have no need to file a Thai income tax return.

The purpose of earlier comment was to inform those from the UK and other countries, such as Switzerland that have similar pensions that equate to Thai social security, that there is a basis to challenge any claim by the TRD in the future that the pension remittance into Thailand are assessable income and subject to Thailand income tax.

I also included the contact webpage for the firm the Tax Lawyer works for if they wanted more information - that firm does offer free consultations, but of course, would charge a fee if they need to perform any work on behalf of anyone.

I also gave a link to the Pattaya City Expats Club webpages that offer extensive information (but not tax advice) for Expats regarding Thailand's Personal Income Tax. Those pages also include links to the 2025 tax forms in English mentioned by another poster. As that poster noted, they now contain a line where any taxes paid in the originating country can be used to offset any Thai income tax liability. As for e-filing the tax return, it is my understanding that it allows for uploading supporting documents. So making the claim for taxes already paid, one should be able to upload some form of documentation that shows the tax already paid and the amount.

5 hours ago, soisanuk said:

You are correct regarding the Dual Tax Agreement (DTA) with the UK does not include the "state" pension whereas the US DTA mentions Gov't pensions AND Social Security. The point I made in my earlier posting based on information provided by the Thai Tax Lawyer is that the State Pension is the same as Thai Social Security pensions. Thus, under the Non-Discrimination clause, it should not be taxable in Thailand because Thailand Social Security pensions are not taxed.

As to the earlier comment regarding wanting something from the TRD to verify this interpretation, I doubt that will happen, especially since TRD HQ has failed to provide guidance altogether regarding how to treat foreign remittances into Thailand and DTAs. I personally am acquainted with the person who owns the company she works for and he confirmed that they had successfully represented clients in using the Non-Discrimination Clause so they did not have to pay tax on their remittance into Thailand. Considering another response after my earlier posting on the matter, they stated that the UK has changed their law in the 70's to say "social security." This would further strengthen the argument to say the State Pension was not taxable under the Non-Discrimination clause.

In my case, I have a USA Government pension and social security, both deemed not taxable in Thailand by a specific clause in the US/Thailand DTA. Thus, my pensions are not assessable income and thus are not subject to Thailand's income tax. Consequently, since that is the source of the money I remit to Thailand, I have no need to file a Thai income tax return.

The purpose of earlier comment was to inform those from the UK and other countries, such as Switzerland that have similar pensions that equate to Thai social security, that there is a basis to challenge any claim by the TRD in the future that the pension remittance into Thailand are assessable income and subject to Thailand income tax.

I also included the contact webpage for the firm the Tax Lawyer works for if they wanted more information - that firm does offer free consultations, but of course, would charge a fee if they need to perform any work on behalf of anyone.

I also gave a link to the Pattaya City Expats Club webpages that offer extensive information (but not tax advice) for Expats regarding Thailand's Personal Income Tax. Those pages also include links to the 2025 tax forms in English mentioned by another poster. As that poster noted, they now contain a line where any taxes paid in the originating country can be used to offset any Thai income tax liability. As for e-filing the tax return, it is my understanding that it allows for uploading supporting documents. So making the claim for taxes already paid, one should be able to upload some form of documentation that shows the tax already paid and the amount.

Excellent information and clarification. Thank you.

And you're correct about the TRD not providing much guidance at all.

On 6/24/2026 at 2:20 PM, khunPer said:

On the other hand, it is also said that you shall file a tax return for all foreign income transferred into Thailand.

Well, whomever said that is wrong. Only assessable income is subject to Thai taxation -- and a tax return is only required if assessable income meets certain thresholds. Practically speaking, the only threshold you should be concerned with is the one where, after subtraction of Thai exemptions and exclusions, you have taxable income and thus owe taxes. This is common sense, as you don't want to be a tax evader. BUT, those other thresholds -- 60, 120, 220 -- are just arbitrary bureaucratic lines, with no tax evasion implied, thus no criminal intent. Yes, supposedly there is a fine of 2000 baht for ignoring these thresholds; but no reports of this ever being enforced. Conclusion: If you don't meet the taxable income threshold, don't go get a TIN; and don't file a tax return. Why bring attention to yourself at TRD?

12 hours ago, soisanuk said:

I personally am acquainted with the person who owns the company she works for and he confirmed that they had successfully represented clients in using the Non-Discrimination Clause so they did not have to pay tax on their remittance into Thailand. Considering another response after my earlier posting on the matter, they stated that the UK has changed their law in the 70's to say "social security." This would further strengthen the argument to say the State Pension was not taxable under the Non-Discrimination clause.

This is a classic case of a grey area that should be taken advantage of. Give yourself the benefit of the doubt and use the conclusion of this tax firm to not declare your UK State Pension as assessable income in Thailand. Obviously, keep a file of this tax firm's findings and successes in this area, should TRD eventually call you in for a chat. But what are the chances of that -- why would they think all or part of your remittances are a UK State Pension -- CRS won't tell them that. Otherwise, only if you had a super large remittance amount, would they possibly call you in to discuss what part of that remittance might be assessable. And here's where you'd present this tax firms conclusions (and successes) re UK State Pensions. Worst that could happen is that a befuddled TRD would be so confused, they had you pay the tax (but without prejudice, due to your supporting info). But, again, the chance of even being called in to discuss this matter is probably zilch.

So, if I were a Brit, remitting my State Pension to Thailand, I sure wouldn't declare it to TRD, after knowing what I do from this tax firm's analysis.

just out of curiosity, if you are a tax resident of thailand and your pension or retirement income is clearly covered by the DTA, meaning thailand is not allowed to tax this income. is that pension or retirement income taxed in any way in your home country, either in the year it is received or at any earlier stage?

3 hours ago, motdaeng said:

is that pension or retirement income taxed in any way in your home country,

For the UK if a govt/civil service pension then yes - for any amount above the individuals tax free allowance. Current standard Personal Allowance in UK is £12,570

https://www.gov.uk/income-tax-rates

3 hours ago, motdaeng said:

just out of curiosity, if you are a tax resident of thailand and your pension or retirement income is clearly covered by the DTA, meaning thailand is not allowed to tax this income. is that pension or retirement income taxed in any way in your home country, either in the year it is received or at any earlier stage?

In the USA, my Federal Government pension is taxed at the same rate as it would be if it was from wages or other taxable sources. My total income is such that 85% of my Social Security payments is taxed. A law was passed in 2025 that provided for an allowance up to US$ 6,000.

12 hours ago, JimGant said:

Well, whomever said that is wrong.

"Whoever" is in this case the big boss — the director — of Surat Thani's tax-office on Koh Samui. I had a meeting with him to be sure of what is required. Big boss might be wrong — I cannot judge — but as I live in his district, I better follow his rules. The Samui-office actually also visit some of us expats to check, if we have paid taxes of our funds transferred to Thailand.