2 hours ago, Ricohoc said:

That's not what two different Thai Tax Attorneys have told me.

"If your deductions result in you owing no tax, you do not need file anything."

Another thought...

Not filing because you owe no tax works for the majority of Thais because they earn under the threshold amount (net taxable income of 150,000 baht per annum). However, the key difference between them and us is that the average Thai doesn't have overseas sources of income, bank accounts or investment income - most expats have at least one of these.

Usefully - for the Thai Revenue Department, anyway - there is now the cross-border sharing of tax and financial information. I know it as the Common Reporting Standard (CRS); U.S. citizens know it as FATCA (Foreign Account Tax Compliance Act). Under this framework, countries systematically and automatically share taxpayer financial data with the authorities of the taxpayer's home country to prevent tax evasion. It's getting harder (but not impossible) to hide. I feel I've pre-emptied any Revenue Department interest in me by telling them before they might ask.

12 hours ago, KhunHeineken said:

Thailand has millions of people working in the cash economy. The only way to get some tax out of these people would be to raise the VAT.

Indeed, with progressive rates starting from 0% for essential expenses.

Besides, implementing higher rates for luxury spending is maybe the most efficient way, globally, to extract some sure cash from the wealthy (who are able to build legal structures to substantially mitigate corporate/personal income tax).

10 hours ago, IsaanT said:

For me, not filing prompts the question "As an expat, how will the Thai tax authorities be aware that I owe no (or little) tax if I don't tell them?" If I was in the Thai tax authority, I'd want to explore all opportunities for sources of potential revenue, and I expect they will too one day.

I think the relevant questions are rather: "Why has Thailand not strictly enforced its tax laws since ever? Why would they start now? What will be the real consequences if they ever do?"

On 7/17/2026 at 8:35 AM, Wuvu2 said:

By whom?

Anyone who owns and runs a US style/H&R Block accounting firm.

13 minutes ago, Yumthai said:

I think the relevant questions are rather: "Why

:- Is anyone bothered.

10 hours ago, IsaanT said:

"As an expat, how will the Thai tax authorities be aware that I owe no (or little) tax if I don't tell them?"

My personal allowance well exceeds my assessable income, but I'm quite happy to leave the TRD to do the digging. If they wish to. I doubt whether they will ever do so.

10 hours ago, IsaanT said:

You might be surprised at how many people in Thailand earn so little that they don't have a TIN,

No surprises there. Thai nationals don't need a TIN. They would use their Person ID number if they were to deal with the TRD.

10 hours ago, IsaanT said:

I've seen that advice too. Perhaps it's good. You might be surprised at how many people in Thailand earn so little that they don't have a TIN, have never filed a tax return and thus have never paid any tax in their lives**, but expats aren't typically in that financial bracket.

For me, not filing prompts the question "As an expat, how will the Thai tax authorities be aware that I owe no (or little) tax if I don't tell them?" If I was in the Thai tax authority, I'd want to explore all opportunities for sources of potential revenue, and I expect they will too one day.

** Out of a total Thai workforce of roughly 40 million, an estimated 36 million workers (90%) do not pay personal income tax. Many fall below the statutory net income exemption threshold of 150,000 THB/year, working in the massive informal economy or agriculture without formal Taxpayer Identification Numbers (TINs).

Every Thai has a TIN, it's their ID card number, however, a large number, maybe even the majority, earn well below the exemption threshold. A monthly salary of THB10k is seen as a lot by many rural Thais, and doesn't need to be declared. Neither does income earned from a family owned rice farm, which is one of many exemptions outlined in the tax code.

What the government needs to realise is that inward remitted income is effectively an export, with the bonus that no raw materials need to be consumed in order to earn it. They are receiving foreign currency into the country, which will be spent, or invested, in the country, to the benefit of the country. Tourist numbers are bandied about as a good thing - people coming into Thailand, bringing money with them and spending it in the local economy. Although the number of expat residents is likely far lower than the total number of tourists visiting in a year, we too are bringing money into the country and spending it here. And we are doing it all year - including times of trouble like during covid and high fuel prices / air fares, not just over a two week holiday.

I have cut back on the money I bring into the country, without affecting my quality of life. Including more holidays overseas, less spending on my local credit cards - using external ones instead, buying and paying for items online from outside Thailand rather than locally. While not seriously concerned about local taxes (for now, at least), taking these steps reduces foreign currency being brought into Thailand. I'm not making any real difference, but if more people did the same then perhaps the authorities would sit up. Talk about a possible change allowing income earned the same, or previous, year to be brought in tax free suggests they are noticing. Whether anything comes of it or not is another story. (Probably just the same old short sighted Thai government one).

41 minutes ago, Yumthai said:

Indeed, with progressive rates starting from 0% for essential expenses.

Besides, implementing higher rates for luxury spending is maybe the most efficient way, globally, to extract some sure cash from the wealthy (who are able to build legal structures to substantially mitigate corporate/personal income tax).

If Thailand is looking to broaden its tax base, it doesn't get any broader than the VAT.

Indeed, it could be structured in a fair way, for example, rice could have 0% VAT but caviar have 20% VAT.

21 hours ago, ian carman said:

The big issue from a uk perspective is for someone who only receives a state pension and no private pension.Because of the personal allowance they pay no tax on their pension.So any money remitted to Thailand will be taxable because uk pension is not covered by the DTA

It is however covered by the non-discrimination clause and as Thailand apples no tax on social security benefits for Thais then they must do the same for Brits. The UK State Pension is a social security benefit.

A recent correspondent discussed this as being tested out and accepted in a case, or dispute or something brought against the TRD.

15 minutes ago, treetops said:

It is however covered by the non-discrimination clause and as Thailand apples no tax on social security benefits for Thais then they must do the same for Brits. The UK State Pension is a social security benefit.

A recent correspondent discussed this as being tested out and accepted in a case, or dispute or something brought against the TRD.

I know that sounds like it should be the case, but if you read article 24 - Non-Discrimination it states...

(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.

Key point being "Same Circumstances", I couldn't find a link that explicitly covers this on UK Gov but according to AI...

1. The Legal Definiton of "Same Circumstances"

Under Article 24(1) of the UK-Thailand DTA, non-discrimination only applies if a British national is placed "in the same circumstances" as a Thai national.

• International tax law establishes that a resident drawing a domestic state benefit is not in the same legal or factual circumstance as a resident drawing a foreign state benefit.

• Thailand's exemption of its domestic social security payouts is a localized socio-economic policy choice. The DTA's non-discrimination clause does not force Thailand to extend its internal domestic welfare tax exemptions to foreign-sourced revenue streams.

Edit: I would add to this that Foreigners recieving a Thai Social Security Benefit are not treated any differently than Thais, just like Thai's recieving a UK State Pension are not treated any different than a UK citizen.

Edited July 18Jul 18 by SamSpade

3 minutes ago, SamSpade said:

International tax law establishes that a resident drawing a domestic state benefit is not in the same legal or factual circumstance as a resident drawing a foreign state benefit.

I would have tended to agree with this, even if it is AI, and it's been debated both ways in other tax threads. The recent claim of a test case or tribunal or whatever deciding otherwise is making me reconsider.

8 minutes ago, treetops said:

I would have tended to agree with this, even if it is AI, and it's been debated both ways in other tax threads. The recent claim of a test case or tribunal or whatever deciding otherwise is making me reconsider.

I'd be interested in seeing how that pans out, so far I've only seen 1 "Advisor" talk about this specific point & to be blunt I disagree with him on so many other things he says (E.g. he claims ATM withdrawals are not Remittances) that I take anything he says with a pinch of salt.

just a reminder, the new tax law (effective january 1, 2024) was intended to close the loophole for thai individuals, companies, and transactions. foreigners living in thailand were not the primary target ...

about a year ago, a newspaper article reported that remittances from abroad had declined significantly. i find it hard to believe that foreigners living in thailand were the main reason for that decline ... it seems to me that Thai people don't use this loophole anymore (?) ...

what surprises me is that so few banks in people's home countries require proof that their customers living abroad pay taxes in thailand or have a thai tax identification number (TIN). my bank requires that, otherwise the will close my accounts! at the beginning of each year, my banks in my home country send me a notice explaining which account information will be exchanged with thailand under the OECD reporting standards ...

my personal opinion is that, sooner or later, all foreigners living in thailand will have to comply with the thai tax system. we are already seeing the stricter requirements being introduced by banks ... something like that could very well happen with tax law as well ...

I was married in May 2003 at amphur Klong Sam Wah Minburi Bangkok. I selected the date as I got married on my birth day so I wouldn't forget the date when we were married. I don't even remember a fee so if there was one it was minimal. There was no frills and my 27 yo step daughter and her boy friend were witnesses. The 4 of us had lunch and a few drinks and that was it. My first ever marriage at 59 years old. One side note the guy doing the marriage ceremony said to me

" you may now kiss the bride." I told him politely it's a bit late for that, he p*ssed himself laughing.

As been stated by others, shop around.

14 hours ago, IsaanT said:

I feel I've pre-emptied any Revenue Department interest in me by telling them before they might ask.

Everyone should always do what they think is best for them.

1 hour ago, SamSpade said:

(E.g. he claims ATM withdrawals are not Remittances) that I take anything he says with a pinch of salt.

They're not a taxable remittance if they are from funds in savings prior to January 1, 2024.

4 hours ago, ballpoint said:

I have cut back on the money I bring into the country, without affecting my quality of life. Including more holidays overseas, less spending on my local credit cards - using external ones instead, buying and paying for items online from outside Thailand rather than locally. While not seriously concerned about local taxes (for now, at least), taking these steps reduces foreign currency being brought into Thailand. I'm not making any real difference, but if more people did the same then perhaps the authorities would sit up. Talk about a possible change allowing income earned the same, or previous, year to be brought in tax free suggests they are noticing. Whether anything comes of it or not is another story. (Probably just the same old short sighted Thai government one).

Every time there is a new tax, those being taxed find legal ways to avoid it. You and I are both doing the same things.

I have greatly reduced spending in Thailand. My wife wanted a new car. She doesn't need one, but she wanted one. I wanted to buy one for her, but not now. In 2026, we only spend money on things we absolutely need.

I have not only cut back on the amounts of money I bring into Thailand, but it remains in cash. I do not deposit any of it in the bank, and I have already begun reducing my banking footprint in Thailand by taking funds out and only leaving enough to cover my Non-O pension requirement (plus 100,000 or so). In addition, in 2027, I will go back to a marriage Non-O visa and reduce my banking footprint even more.

Edited July 18Jul 18 by Ricohoc
Correct text mistakes.

10 minutes ago, Ricohoc said:

... I do not deposit any of it in the bank, and I have already begun reducing my banking footprint in Thailand by taking funds out and only leaving enough to cover my Non-O pension requirement (plus 100,000 or so). In addition, in 2027, I will go back to a marriage Non-O visa and reduce my banking footprint even more.

it takes a lot more than that to reduce your banking footprint... in my opinion as a long term expat in thailand, it's simply not possible. your data and banking activities will always leave some kind of footprint somewhere, in one way or another.

still, good luck with your plan ... or rather, have fun trying ...

How many commiting crimes not paying taxes, getting agent Visa, fake property ownership.

Put them in jail.

Stupidity and ignorance must be confronted, and the best way to confront this level of craziness is to simply ignore it, like most of us are doing.

37 minutes ago, motdaeng said:

it takes a lot more than that to reduce your banking footprint... in my opinion as a long term expat in thailand, it's simply not possible. your data and banking activities will always leave some kind of footprint somewhere, in one way or another.

still, good luck with your plan ... or rather, have fun trying ...

Reducing the amount of money that I keep in Thailand banks reduces my banking footprint in Thailand.

Using my bank accounts only for visa requirements reduces my banking footprint in Thailand if excess fund are not kept there.

Not making any new deposits in any Thailand banks reduces my banking footprint in Thailand.

"your data and banking activities will always leave some kind of footprint somewhere"

It's not about leaving NO banking footprint anywhere. It's about reducing my banking footprint in Thailand. Of course there will be a substantial banking footprint in the US.

Edited July 18Jul 18 by Ricohoc
Adding text.

1 hour ago, motdaeng said:

what surprises me is that so few banks in people's home countries require proof that their customers living abroad pay taxes in thailand or have a thai tax identification number (TIN). my bank requires that, otherwise the will close my accounts! at the beginning of each year, my banks in my home country send me a notice explaining which account information will be exchanged with thailand under the OECD reporting standards ...

Respectfully here I think you misinterpret what the banks in your home country are asking for.

There’s standard KYC regulations that yes, every year you may have to fill out a form, yes they’ll ask you for tax residencies and a TIN ( or if you don’t have a TIN, a reason for not having one).

BUT , banks typically don’t ever (please correct me if you have evidence to the contrary) actually require you to show you’ve paid any tax anywhere, including Thailand.

The CRS regulations simply share aggregated balances and a small number of specific transactions, and have no relationship to whether an individual has filed / not filed a tax return, or the amount relating to that.

2 hours ago, motdaeng said:

OECD reporting standards ...

Not recognized by the United States.

4 hours ago, motdaeng said:

my personal opinion is that, sooner or later, all foreigners living in thailand will have to comply with the thai tax system. we are already seeing the stricter requirements being introduced by banks ... something like that could very well happen with tax law as well ...

According to some sources, one of the features of the negative income tax regime slated for implementation starting with the 2027 tax year is to require anyone who is a tax resident to file an income tax return regardless of income level and regardless of citizenship or immigration status.

5 hours ago, motdaeng said:

my personal opinion is that, sooner or later, all foreigners living in thailand will have to comply with the thai tax system. we are already seeing the stricter requirements being introduced by banks ... something like that could very well happen with tax law as well ...

Only a matter of time.

A lot of expats rely on Thailand being a backwards country for why it will never happen, but I do not subscribe to that theory. For sure they know how to extract a baht out of foreigners here.

Computers will do the heavy lifting, and Thai banks will be onboard.

If you want out of it, don't spend more than 180 days in Thailand, simple as that, but that's not viable for the majority.

1 hour ago, Etaoin Shrdlu said:

According to some sources, one of the features of the negative income tax regime slated for implementation starting with the 2027 tax year is to require anyone who is a tax resident to file an income tax return regardless of income level and regardless of citizenship or immigration status.

Any links for these "sources"?

I also thought that the negative income tax regime was only an idea floated without any specific implementation date so would be interested to hear more about that.

12 hours ago, Ricohoc said:

They're not a taxable remittance if they are from funds in savings prior to January 1, 2024.

I didn't say they were Taxable, I just said that I think ATM withdrawals are remittances and other's think they're not.

As to whether they're taxable depends, as you say, on the source of the funds that you're remitting but that's the same if you do Wise/SWIFT etc... transfers to your Thai Bank account, they are remittances but this doesn't mean they're taxable.

2 hours ago, SamSpade said:

... they are remittances but this doesn't mean they're taxable.

That's all I was saying also.

11 hours ago, topt said:

Any links for these "sources"?

I also thought that the negative income tax regime was only an idea floated without any specific implementation date so would be interested to hear more about that.

I can't find a source that specifically states that non-citizens will be required to file, but there is some speculation that this will be the case. At this stage it isn't clear, but it certainly could become reality. Here's a link from a source that touches on the possibility: https://www.expattaxthailand.com/thailand-negative-income-tax-expats/

Here's one that mentions Thai citizens, but does not touch on whether foreigners would have a filing requirement: https://www.thaiexaminer.com/thai-news-foreigners/2026/07/04/economy-to-be-transformed-with-new-reverse-income-tax-system-everyone-in-thailand-will-report-income/ Since this is a news article and not tax law, the use of "citizen" may not necessarily reflect what the actual law will say.

Here's Ben Hart's take on it: https://www.youtube.com/watch?v=B4DLUQjltd4

I could see how this could go either way, with only Thai citizens having an absolute filing requirement and also a scenario where every tax resident has one. Too early to tell, but definitely worth watching. 2027 isn't far off.

18 hours ago, spidermike007 said:

Stupidity and ignorance must be confronted, and the best way to confront this level of craziness is to simply ignore it, like most of us are doing.

But don't you wish that you could similarly ignore the cumbersomely bureaucratic FATCA nonsense which the IRS has, in its infinite wisdom, chosen to inflict on not only Americans personally but also the Thai banks with which they hold accounts?

Edited July 19Jul 19 by OJAS

2 hours ago, Etaoin Shrdlu said:

Too early to tell, but definitely worth watching.

Agreed and thanks for the links.

I didn't watch Benji but from the Expat tax link this is a good takeaway -

What should expats do now?

No new Negative Income Tax obligation applies until it is formally enacted. Expats should avoid reacting to rumours or social media commentary as if the proposal is already law.

As with any major tax proposal, political uncertainty and legislative delays can affect whether it moves forward in its current form or on its original timeline.

The sensible approach is to stay informed, keep good records and avoid reacting to speculation before the final rules are confirmed.