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Foreigners & Thai Tax: How Accurate is the 2024 Rule Framework Today?

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  • Popular Post
23 minutes ago, gk10012001 said:

so regardless of what the details may be, and assuming one owes no thailand tax by however they themselves figured it, is every foreigner required to submit the tax forms, describe what was remitted, what is not taxable etc?

The two Thai tax attorneys from two different law firms in BKK both told me that if I do not owe, I do not have to file. During those paid consultations, I outlined my sources of revenue and outlined my deductions.

I am not an attorney, and I'm not telling you what to do. I am only relaying what was told to me.


Do what's best for you.

Edited by Ricohoc

  • 2 weeks later...
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  • VocalNeal
    VocalNeal

    Don't engage and don't do anything until requested.

  • MIke B Bad
    MIke B Bad

    I've taken the approach of ignoring this until someone says my visa extension is tied to a tax return.

  • motdaeng
    motdaeng

    the thai tax law requires you to pay tax on money remitted to thailand, if the transfer includes taxable income under the applicable tax rules ...

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  • Popular Post

I read recently that remittances to the wife as "gift" from your country to thailand are tax exempt up to 20 million baht.

Can anybody confirm this info?

Something occurred to me regarding all the tax scares.

I’ve worked in a number of countries and they all treat taxation differently. The relative amounts might be of concern but take declarations.

Denizens of UK , as an example, get taxed at source by their employer. The employer is quite good at maths and calculates month by month how much tax is due and therefore deducts the correct amount. If for, say, overtime; one month’s tax is more but there is no overtime the next month any rebate is included in the following months “deduction” so month on month the UK person is always up-to-date with their tax. As a result the onus is on the employer to deduct the correct amount not on the individual. There is no annual form to fill in, no H&R block to offer you a percentage instant rebate. UK workers are less concerned about tax declaration and think more about going to the pub. It is possible that an individual’s name gets “drawn out of a hat” and they are sent a form in the mail but that is quite rare on an individual basis.

In contrast in the US, as another example, the onus seems to be on the individual. There is a somewhat complicated form to fill out and return once a year because somehow the employer’s math is not so good and most people end up having paid too much and are entitled to a rebate. This form must be submitted by a deadline. So there being a deadline and thinking there might be a rebate in the offing US people are as a result more concerned about taxation rules and timing than their UK counterparts.

There are other difference but from a point of psyche this is the main difference.

3 hours ago, maichai40 said:

I read recently that remittances to the wife as "gift" from your country to thailand are tax exempt up to 20 million baht.

Can anybody confirm this info?

simply declaring a transfer to your wife as a “gift” on a tax return in order to avoid paying taxes should clearly not be the intention ...

a gift of up to thb 20 million per year is subject to certain conditions. for example, you should not retain any beneficial interest or personal use of the gifted funds. the gift should also have a legitimate and defensible purpose, preferably documented in writing ...

all in all, it’s not quite as simple as just transferring money to your wife and calling it a “gift” for tax purposes ... unless, perhaps, your name happens to be toni woodsome ... 555

3 hours ago, maichai40 said:

I read recently that remittances to the wife as "gift" from your country to thailand are tax exempt up to 20 million baht.

Can anybody confirm this info?

That 20 million baht annual ceiling is for spouses who are Thai nationals. There's a 10 million baht annual ceiling for anyone else and any other relative to Thai nationals.

It's my understanding that if a falang husband "gifts" to his Thai wife, he cannot receive any benefit from the gift.

My best advice is to contact a Thai tax attorney.

  • Popular Post
26 minutes ago, motdaeng said:

simply declaring a transfer to your wife as a “gift” on a tax return in order to avoid paying taxes should clearly not be the intention ...

You don't have to declare a gift to your wife on a tax return unless it's over the tax exempted threshold of 20M THB per calendar year.

3 minutes ago, Ricohoc said:

That 20 million baht annual ceiling is for spouses who are Thai nationals.

Gift and inheritance rules apply the same to all Thai tax residents regardless of nationality.

  • Popular Post
13 minutes ago, Yumthai said:

Gift and inheritance rules apply the same to all Thai tax residents regardless of nationality.

Correct.

I conflated two different situations.

The Thai national spouse overseas doesn't benefit from the "gift" because they're overseas and sending money home. The falang husband here in Thailand will have a difficult time proving that he did not benefit from the "gift" to his Thai wife living under the same roof.

30 minutes ago, Ricohoc said:

The Thai national spouse overseas doesn't benefit from the "gift" because they're overseas and sending money home.

Nothing forbids Thai nationals residing overseas to gift money to relatives in Thailand in order to buy any asset in their own name, hence direct benefit.

34 minutes ago, Ricohoc said:

The falang husband here in Thailand will have a difficult time proving that he did not benefit from the "gift" to his Thai wife living under the same roof.

TRD likewise to prove the opposite, if gift well thought and prepared.

Never read or heard any report of such spouse gift audit and enforcement.

24 minutes ago, Yumthai said:

Never read or heard any report of such spouse gift audit and enforcement.

Then you must have missed the posting from one poster (sorry the name escapes me) back in 2024

https://www.rd.go.th/64926.html

That is in Thai but the attached was the translation provided although you could do it yourself....

Gift Tax Case RD KK0702-530 11 Feb 2023.docx

5 hours ago, topt said:

Then you must have missed the posting from one poster (sorry the name escapes me) back in 2024

https://www.rd.go.th/64926.html

That is in Thai but the attached was the translation provided although you could do it yourself....

3 pages arguing about 2 people being not legally married and therefore gift rules seem not to apply. I'm even not sure about what the definitive conclusion is.

I'll be happy to read any report about 2 legally married spouses gifting each other being audited and penalized because gift was proven not to be the première intention.

On 8/16/2026 at 6:47 AM, save the frogs said:

I don't know how it works.

But I am concerned the tax folks back home might flag me down if I don't file here.

I prefer filing here, even if I don't owe anything.

Especially since the bank back home asked me for my TIN, which I presume they will pass on to the tax agency back home.

So if the tax folks back home ever do check, they will see that I filed.

These people at the local tax office may not have a full understanding of how it works with coordinating with tax folks back home.

But maybe I am being overly paranoid.

The Thai TIN is used by your bank "back home" to send your tax report to Thailand according to CRS rules. In other words instead of sending the tax report to the taxman back home, the bank sends it to Thailand, where you are a tax resident if you overstay 180 days.

A Thai TIN is better than nothing to give your bank (or the taxman) back home something to chew on. A Tax Residency Certificate is much better though, but you get one in Thailand only if you have paid some taxes in Thailand, however puny the amount.

On 8/25/2026 at 8:18 AM, Yumthai said:
On 8/25/2026 at 7:50 AM, motdaeng said:

simply declaring a transfer to your wife as a “gift” on a tax return in order to avoid paying taxes should clearly not be the intention ...

You don't have to declare a gift to your wife on a tax return unless it's over the tax exempted threshold of 20M THB per calendar year.

When I was in the UK recently, I transferred £25,000 (converted to Thai Baht) to my wife here in Thailand. Prior to the transfer, she went to her bank and was told there would not be a problem. She also went to the tax office and was told that it would not be a problem. The officer said that it is purely a transfer of wealth between husband and wife. I told my wife to deposit at least 1 million baht in a fixed rate account in her name to potentially stave off any future enquiry as to whether I benefitted from the transfer and may be evading a personal tax liability.

When I transferred the money, I stipulated "gift to wife." Nothing more. As far as I can see, as long as there is a record of the transfer from the sending bank and the receiving bank, there is no other documentation required. We have copies of both.

On 8/25/2026 at 8:18 AM, Ricohoc said:

It's my understanding that if a falang husband "gifts" to his Thai wife, he cannot receive any benefit from the gift.

My best advice is to contact a Thai tax attorney.

See my post above.

On 8/25/2026 at 2:39 PM, Ricohoc said:

Correct.

I conflated two different situations.

The Thai national spouse overseas doesn't benefit from the "gift" because they're overseas and sending money home. The falang husband here in Thailand will have a difficult time proving that he did not benefit from the "gift" to his Thai wife living under the same roof.

Wife can open a brokerage account in Thailand or an overseas international account to receive the gift. she can invest her money held in her account as she wishes.

23 hours ago, NoDisplayName said:

Wife can open a brokerage account in Thailand or an overseas international account to receive the gift. she can invest her money held in her account as she wishes.

All true, but that wasn't the plan by the one posting.

Don't know about others, but I bring my company pension in via ATM, not as tax avoidance, but simply the easiest and least expensive, best exchange rate, way to do.

If ever filed / taxed, that pittance of a pension, is less than tax deduction we could claim. My Soc. Sec. (govt retirement fund) falls under the DTA, and tax exempt. Use the SS for my retirement extension, as exceeds the 65k monthly requirement.

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