I'm possibly going to stay in Thailand for the first time over 180 days this year.

I was given advice in Australia by an expat tax advisor that the Australia and Thailand Double Tax Agreement would apply to my situation and I wouldn't become a Thai tax resident.

I've also received advice in Thailand saying the DTA tie breaker rule doesn't apply. I accepted this didn't get clarification but doing my own further research suggests it does apply to me.

Here's our DTA Australia and Thailand share a Double Tax Agreement

Article 4(3) contains a “tie breaker” rule.

 

Where by reason of the preceding provisions, an individual is a resident of both Contracting States, the status of the person shall be determined in accordance with the following rules, applied in the order in which they are set out :

(a) the person shall be deemed to be a resident solely of the Contracting State in which a permanent home is available to the person;

(b) if a permanent home is available to the person in both Contracting States, or in neither of them, the person shall be deemed to be a resident solely of the Contracting State in which the person has an habitual abode;

(c) if the person has an habitual abode in both Contracting States, or in neither of them, the person shall be deemed to be a resident solely of the Contracting State with which the person's personal and economic relations are the closer.

I still have a permanent home in Australia with all ties like doctor, health insurance, on electoral roll, do Australian tax etc so my personal and economic relations are the closer to Australia. Also, I stay with relatives in Thailand so don't have a permanent home in Thailand.

I'd guess other Aussies staying long term in Thailand would have a home available in Australia, any experience with this?

6 hours ago, Youbloodybeauty said:

I was given advice in Australia by an expat tax advisor that the Australia and Thailand Double Tax Agreement would apply to my situation and I wouldn't become a Thai tax resident.

Get a new tax advisor.

If you are inside Thailand for more than 180 days, you are a resident for tax purposes.

6 hours ago, Youbloodybeauty said:

I still have a permanent home in Australia with all ties like doctor, health insurance, on electoral roll, do Australian tax etc so my personal and economic relations are the closer to Australia. Also, I stay with relatives in Thailand so don't have a permanent home in Thailand.

You can be a tax resident in more than one country.

This guy explains it quite well.

Thanks for the video, it seems to say exactly what the Australian adviser said.

From 5:55 I’m closer aligned with Australia.

…so that just gives Australia the first go at my money and as it’s zero tax in a super fund, then Thailand can have a go at it.

Suppose they are both correct 😂

Cheers

Edit: actually the Aussie guy was wrong about me not being a Thai tax resident.

Edited August 14Aug 14 by Youbloodybeauty

I wouldn't worry about this if it is one off stay of 180 days. If you need Oz money withdraw with a debit card 30k at a time from Krungsri, these transactions are not traceable. This way you'll be below the tax thresholds.

Long term the best path tax wise is a LTR visa if you have the funds, these visas are tax exempt.

Many Australians have cut their ties with the country and don't have an Australian address, so there are different cases all around. To remove any ambiguities I stay for the time being less than 180 days.

There was an article in the Australian media last year (sorry, I cannot remember precisely when and where) that reported that the Australian government would soon been seeking to renegotiate its older DTAs (which would include the Australian Thai DTA), due to changes in taxation focus, banking practices and new technologies. Whether such negotiations would mean totally new DTAs or modifications to specific clauses in current DTAs was unclear from the article.

13 hours ago, gearbox said:

If you need Oz money withdraw with a debit card 30k at a time from Krungsri, these transactions are not traceable. This way you'll be below the tax thresholds.

where did you get that knowledge from? 555

17 hours ago, Youbloodybeauty said:

Thanks for the video, it seems to say exactly what the Australian adviser said.

From 5:55 I’m closer aligned with Australia.

…so that just gives Australia the first go at my money and as it’s zero tax in a super fund, then Thailand can have a go at it.

Suppose they are both correct 😂

Cheers

Edit: actually the Aussie guy was wrong about me not being a Thai tax resident.

Yes, he was wrong. Get a new tax advisor. 🙂

Many Aussies are living here using the loophole/s in the current 90 year old tax resident laws. Australia has the "domiciled" or as you put it, "closer aligned" method to determine tax residency. Thailand has the physical presence and time based model.

A previous Liberal government proposed Australia update its tax residency laws to also be based on physical presence and time, being 183 day inside equals resident, thus, 183 days outside being non resident. They have not been passed yet, but Labor did not scrape them, so it's only a matter of time.

Here's the proposed changes.

https://hlb.com.au/tax-residency-changes-for-individuals/

It was well debated in another thread.

Non resident tax rates start at $30% from $0 - $135,000. Note, no tax free threshold, and the aged pension is deemed an income at law.

You will see the secondary factor tests, which mean if you meet two out of the four, you will only have to do 6 weeks of the year back in Australia. One is super easy, "right to reside."

10 hours ago, KhunHeineken said:

Get a new tax advisor

Yep got one of the usual suspects at the top of Google search. Pretty good/clear info and gave a good strategy but think I might be able to bypass it with the LTR visa 😝

Anyway, will head home a bit earlier than planned with <180 days to avoid a 150K baht tax bill including my remitted 800K non-O bank deposit. At least I will get a J seat with the savings!

On 8/14/2026 at 8:02 AM, Youbloodybeauty said:

I was given advice in Australia by an expat tax advisor that the Australia and Thailand Double Tax Agreement would apply to my situation and I wouldn't become a Thai tax resident.

BTW realised I've misinterpreted what the Aussie advisor said.

The question I put to the Aussie advisor was to find out if I'd continue being a tax resident of Australia due to the potential CGT on our PPOR if I became a non tax resident of Australia.

So he was only considering my Australian residency and I took his reply as meaning if I'm an Australian tax resident then I mustn't be a Thai tax resident. Wrong.

22 hours ago, KhunHeineken said:

Non resident tax rates start at $30% from $0 - $135,000. Note, no tax free threshold, and the aged pension is deemed an income at law.

Nasty if that ever came in!
Suppose if it did, money held (in my case) within Australian superannuation would remain tax free but the pension income drawdown taxed.

That would shake things up and maybe no point in a LTR visa while the higher taxed country wins (tie breaker).

23 hours ago, KhunHeineken said:

Many Aussies are living here using the loophole/s in the current 90 year old tax resident laws.

What are these loopholes? You mean living <180 days?

Thai PM will visit Aust this September, ask him or better still ask Albo,answer will be...

Your all dreamin!! 💯®️😭

3 hours ago, Youbloodybeauty said:

Nasty if that ever came in!

It's been "in" for decades. What hasn't been "in" is the ATO's ability to tax a lot of expats, that's because many have maintained a "domicile" in Australia, so we can say we have every intention of returning to Australia, we are all just on a long holiday.

When the 183 days comes "in" that won't wash anymore.

3 hours ago, Olmate said:

Your all dreamin!!

Thailand has a physical presence and time based model for their tax residency, what makes you think Australia can not / will not have the same in the near future?

16 hours ago, Youbloodybeauty said:

Yep got one of the usual suspects at the top of Google search. Pretty good/clear info and gave a good strategy but think I might be able to bypass it with the LTR visa 😝

Anyway, will head home a bit earlier than planned with <180 days to avoid a 150K baht tax bill including my remitted 800K non-O bank deposit. At least I will get a J seat with the savings!

That's a common strategy among new expats. Move a lump sum of money here in a year that you will not be in Thailand more than 6 months. It's usually guys planning to retire and live here in the following years. No need to worry about the Thai tax man for that year.

17 hours ago, KhunHeineken said:

That's a common strategy among new expats. Move a lump sum of money here in a year that you will not be in Thailand more than 6 months. It's usually guys planning to retire and live here in the following years. No need to worry about the Thai tax man for that year.

That’s a crappy strategy if planning to retire and staying long term, unless you’re ok to spend 6 months away every few years and even then, it might be seen as tax avoidance.

There’s an alternative strategy for me with the types of capital I have or there’s the LTR-WP.

17 hours ago, KhunHeineken said:

When the 183 days comes "in" that won't wash anymore.

OK you’re saying these expats “loophole” is having remained as tax residents of Australia …plus tax residents of Thailand.

Basically dual tax residents where Australia hasn’t given them the boot yet.

If that’s what you’re hinting at, this is where the double tax agreement and the tie breaker rules should apply. With Australia’s proposed higher rate and then claiming the Australian tax back on any paid in Thailand.

Unless, using your hack of staying 6 weeks in Australia.

Edited August 17Aug 17 by Youbloodybeauty

4 hours ago, Youbloodybeauty said:

That’s a crappy strategy if planning to retire and staying long term, unless you’re ok to spend 6 months away every few years and even then, it might be seen as tax avoidance.

Read the post again. You misunderstood.

Example: Say I am 66 years of age and looking to retire next year at 67 years of age. I transfer the lump sum of money to Thailand this year, because I will be deemed a non resident of Thailand for tax purposes. I then retire to Thailand next year.

If I move the same amount of money in a year that I am in Thailand over 180 days it can be taxed.

4 hours ago, Youbloodybeauty said:

OK you’re saying these expats “loophole” is having remained as tax residents of Australia …plus tax residents of Thailand.

Myself, and some Aussie friends here, and I suggest many other Australian expats, have never paid a cent in non resident tax.

This is because I still have a domicile (property) in Australia, a car, utility bills, club membership, family etc etc. The ATO can not prove that I have no intention of returning to Australia because it's difficult to prove one's state of mind, and I have basically left my life in Australia intact, which tends to prove I intend returning. This has been tested and the ATO has lost in Court, so we receive no nasty letters from the ATO.

The 183 days will close this loophole.

4 hours ago, Youbloodybeauty said:

Basically dual tax residents where Australia hasn’t given them the boot yet.

Like the guy in the video explains, Australia will have first taxing rights, and Thailand will credit you for any tax paid in Australia. That's how the DTA works.

4 hours ago, Youbloodybeauty said:

If that’s what you’re hinting at, this is where the double tax agreement and the tie breaker rules should apply. With Australia’s proposed higher rate and then claiming the Australian tax back on any paid in Thailand.

See the above.

4 hours ago, Youbloodybeauty said:

Unless, using your hack of staying 6 weeks in Australia.

It all depends on one's personal circumstances.

Many people want to escape Australia's tax system, so prefer to be a non resident for tax purposes. They try many dodgy ways to claim they are a non resident for tax purposes, yet reside in Australia. The 183 days will scoop these people up as well.

Your average retired Aussie expat would most likely prefer to remain an Australian resident for tax purposes to avail themselves of the tax free threshold and subsequent tax brackets, rather than non resident tax of 30% from $0 to $135,000,

If you want to remain an an Australian tax resident, in the future, it will mean doing 6 weeks in Australia and meeting two of the four factor tests. One is super easy, right to reside, which you get from your Aussie passport. Or, simply do 183 days in Australia each year.

22 minutes ago, KhunHeineken said:

Example: Say I am 66 years of age and looking to retire next year at 67 years of age. I transfer the lump sum of money to Thailand this year, because I will be deemed a non resident of Thailand for tax purposes. I then retire to Thailand next year.

Understood and I just meant that once living here long term, a lump sum amount might last a few years but once settled here I probably wouldn't want to leave for 183 days to get another lump sum tax free.

How do you manage this?

9 hours ago, KhunHeineken said:

Myself, and some Aussie friends here, and I suggest many other Australian expats, have never paid a cent in non resident tax.

Ahh yes, the $18,200 tax-free threshold plus the Low Income Tax Offset.

9 hours ago, KhunHeineken said:

This is because I still have a domicile (property) in Australia, a car, utility bills, club membership, family etc etc.

I'm in exactly the same boat (except sold the car) and I have a "expert" lined up for a 1 hour second opinion about CGT if we sell our Australian home.

Sounds like you have no concerns about CGT on your home?

11 hours ago, Youbloodybeauty said:

Understood and I just meant that once living here long term, a lump sum amount might last a few years but once settled here I probably wouldn't want to leave for 183 days to get another lump sum tax free.

How do you manage this?

At this stage, the proposed changes have not been passed into law. So, carry on as usual, but prepare for them. It's only a matter of time. The current laws are 90 years old.

In the future, you may have to do 6 weeks in Australia, and meet two out of the four factor tests, which isn't difficult.

12 hours ago, Youbloodybeauty said:

Ahh yes, the $18,200 tax-free threshold plus the Low Income Tax Offset.

Yes, plus the other tax brackets.

Non resident tax is 30% from $0 to $135,000.

12 hours ago, Youbloodybeauty said:

I'm in exactly the same boat (except sold the car) and I have a "expert" lined up for a 1 hour second opinion about CGT if we sell our Australian home.

Sounds like you have no concerns about CGT on your home?

There is no capital gains tax on your primary place of residence.

You will pay more capital gains tax on the sale of any investment property due to the announcement at the last budget.

Here's my present situation & my current intentions on which I should like some advice:

• I'm a retired Federal public servant from Canberra living 'permanently' in Thailand since 2016, accompanied by my Thai b/f 40 years younger than me.

• I pay 30% Oz tax on my retirement income each year, as no longer domiciled in Oz. No sweat.

• In addition to my fortnightly superannuation, paid in AUD out of consolidated revenue, I have a largish retirement lump sum currently tax free & invested in Oz, from which I supplement my living costs here each month.

• A recent minor accident reminded me of my upcoming mortality (age 77) and the need to take stronger measures to protect my b/f & his family after my demise (which may be tomorrow or 20 years away).

• My intention (on which I seek advice) is to move the lump sum out of its tax-free holding in Oz and transfer it to Thailand to invest in a bank holding or investment account. After transfer from Oz it would be in baht terms a considerable sum and therefore highly visible. Its purpose would be to tide my b/f over in the weeks and months following my demise, while the bureaucracy in Canberra grinds thru the process of moving 60% of the fortnightly income to my b/f's account. It would also serve as a long-term investment for my b/f after my death.

• I took out a TIN 2 or 3 years ago when my Oz bank forced me to by freezing my accounts in Oz till I did so. The TRD here in Prasat Surin couldn't have been less interested but gave me a TIN out of the kindness of their collective heart. I've heard nothing from them since.

• Question: Will the DTA and its particular section applying to federal public servants be enough to remove any threat of Thai tax when I move the lump sum to a Thai bank? The lump sum dates from 2004, so well before 'last year'. It has thus represented passive income for some 22 years. If Thai tax will be a reality, will the tax be on the total sum or just on its annual earnings in a Thai bank?

20 hours ago, mfd101 said:

lump sum out of its tax-free holding in Oz and transfer it to Thailand

I'd definitely get local tax advice (as you mentioned).

I thought government pensions are tax free but I also thought my Australiansuper Fund remitted was tax free pre-2024 and the paid one hour meeting and written advice I received, it is not tax free.

In my case, my super is tax free if I withdraw into a savings account prior to becoming a Thai tax resident.

Be interested to know what advice you are given.

Edited August 19Aug 19 by Youbloodybeauty

1 hour ago, Youbloodybeauty said:

I'd definitely get local tax advice (as you mentioned).

I thought government pensions are tax free but I also thought my Australiansuper Fund remitted was tax free pre-2024 and the paid one hour meeting and written advice I received, it is not tax free.

In my case, my super is tax free if I withdraw into a savings account prior to becoming a Thai tax resident.

Be interested to know what advice you are given.

Thanks for that. I'm not worried about the Oz end of things (though see my query below).

It's the Thai end that I'm interested in: Will there be Thai tax on the incoming (which I plan to do in parcels over 15 months)? Will the tax be on the lump sums coming in or just on subsequent interest earnings in Thailand? I would think the latter but you never know ...

And - in Oz - can I claim any Thai tax against my fortnightly tax deductions in Oz? (I'ld be surprised but the complications in all of this are endless.)

"Be interested to know what advice you are given."

I plan to open an investment acct with my local bank here next month and then talk to the TRD with papers that show my monies derive from my retirement from the APS in 2004. Unlike some people I think that open and honest discussion is best. Certainly the TRD a couple of years ago when I reported in and asked for a TIN were astonished but pleased to see me. As mentioned, I've heard nothing from them since.

Will report back.

Thai end

Have read the agreement and as you’d know Article 19 covers you unless you became a Thai citizen. You would need an APS balance statement at 31 December 2023 and submit a Thai tax return to explain it*.

*Definitely not a tax advisor!

I didn’t think to talk to TRD directly about my situation. Can you just walk in (or book) and speak to someone knowledgeable about double tax agreements?

9 hours ago, Youbloodybeauty said:

I didn’t think to talk to TRD directly about my situation. Can you just walk in (or book) and speak to someone knowledgeable about double tax agreements?

Yes, we just walked in out of the blue. The girls behind the counter didn't have a clue but went to consult the manager and issued forth to say Yes I could have a TIN. The question of paying Thai tax didn't arise.

The general rule is simple, if you stay 180 days or more in Thailand within a calendar year, you are tax resident. And yes, you can be tax resident in more than one country. If you are due any income taxes depends of DTA and kind of income transferred into Thailand; foreign withheld taxes can — if they are covered by a DTA — be deduction in your Thai tax-return statement, which is farily easy to do online, when you have got your tax ID-number.

On 8/14/2026 at 10:48 AM, Youbloodybeauty said:

Thanks for the video, it seems to say exactly what the Australian adviser said.

From 5:55 I’m closer aligned with Australia.

…so that just gives Australia the first go at my money and as it’s zero tax in a super fund, then Thailand can have a go at it.

Suppose they are both correct 😂

Cheers

Edit: actually the Aussie guy was wrong about me not being a Thai tax resident.

Don't forget that Employer contributions and certain salary sacrifice contributions paid into a Fund were/ are are taxed at 15 percent

It would be fun and games sorting that one out.

On 8/28/2026 at 5:34 PM, StevieAus said:

Don't forget that Employer contributions and certain salary sacrifice contributions paid into a Fund were/ are are taxed at 15 percent

It would be fun and games sorting that one out.

Paid expert advice , the whole superannuation is taxed (even pre-2024) so fortunately or unfortunately nothing to sort out.

1 hour ago, Youbloodybeauty said:

Paid expert advice , the whole superannuation is taxed (even pre-2024) so fortunately or unfortunately nothing to sort out.

You know what they say about death and taxes.

With AI and massive data centers, the tax man will be able to connect the dots more easily.

1 hour ago, KhunHeineken said:

You know what they say about death and taxes.

With AI and massive data centers, the tax man will be able to connect the dots more easily.

Thanks, agree 100% and not trying to circumvent. Just minimise and sleep at night.

Cheers.

For those unaware, I am returning to Australia with my Thai wife shortly (she is a Citizen). One of the reasons is the impending income taxation crackdown on Expats and Thais, that will probably start in 2027 - but it will be starting soon. There are far too many Thais (and some Expats) using Thailand's slack enforcement of tax rules to pay no taxes - that is going to change. Thailand Government is desperate for more tax revenues because the economy is crashing and not delivering the money needed to pay for the massively bloated public service (including military) and for all the public works constructions (with all the 'kickbacks' that want).

There is a few videos on a Youtube channel by a lawyer who has 'legal integrity' (hint) and he is saying that it is going to start happening next year. If you have an LTR Visa and have not been filing a tax return you could be in trouble during the impending 5 year reviews. He thinks that lodging a tax return and then claiming the exemption was part of the process. Likewise, not lodging a tax return and claiming the DTA exemptions, will also be cracked down upon in the future. Thailand is 'building' a new global based taxation system after the debacle of the 2023 rule change due to their remittance based tax system. Plus they are being driven by OECD mandates and requirements to make taxation and banking changes - which we all have felt.

In regards to the Australian Thai DTA, I am sorry to say this, but the Age Pension payments from Australia are not exempt from taxation. The Pension payments that are exempt are only those for retired Government workers (Public Servants, Military, Politicians, etc.). Standard Age Pension payments (or any other social welfare payments) are not tax exempt in our DTA. I have attached a document that shows Pensions in UK, USA etc are not taxable, but in Australia it is only Pensions paid to retired Government workers that is tax exempt. This is not meant to alarm, but it is better to be prepared than caught out unawares.

Those who did not lodge a tax return in the past, because they calculated (or thought) that they did not need to do so could be in trouble (could). But there are a lot of existing deductions etc within the Thai tax rules (mainly due to Thai wife), that meant I was not going to be liable to pay income taxes. Plus I had legal advice that lodging a tax return when there was no taxes to be paid was the TRD advice (and in many Provinces it was actively discouraged). That is going to change over the coming years and they could do audits on anyone going back 5 years. The penalties, fines and interest payments that would be applied in that situation are extreme, and I just do not want that Sword of Damocles hanging over my head anymore. All Thailand had to do was state (like Philippines, Malaysia, Indonesia, etc etc etc) have done and state that the money brought into their country by a retired foreigner was not subject to taxation, as long as it had been subjected to the taxation system of that country.

That potential problem, plus so many other impositions and problems (especially health related) are why we are leaving. I came to Thailand to retire 'peacefully', and I must say that from 2012 onwards it was great (even with the Junta) anbd all the 'impositions' like 90 day reports and annual extensions were easily overlooked. But since Covid Thailand has become unacceptable to me - far too many rule changes and impositions and downright racist xenophobia treatment. The Thai economy has crashed, tourism is now at the bottom of the barrel, and Thais everywhere are struggling - except for the Bangkok wealthy who are doing well as always. I have had enough - the Nanny State is a pain, but they abide by the rules and are fair - and the laws are enforced evenly to all people. Plus Australia has a genuine 1st world level of medical care and for Pensioners it is extremely cheap - especially compared to the private system here and in most places in the world.

If in the years going forward those who have not lodged tax returns get a letter/call from Somchai in the local Provincial Tax Office asking you to come in for an interview, I suggest 'exit stage left' having that Plan B ready, would be a good strategy.