Reviewed by Wichuda Atthamethakon, LL.M., Thai Bar Licence 3149/2556, for ThaiLawOnline, a Thai law firm acting for foreigners since 2006.
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A written memo that tells you how Thai income tax applies to you as a retiree or expat living in Thailand. We look at the days you spend here, the money you bring in, your pension and your filing duties, and set out the answer in writing, with the sections of Thai law it rests on.
- Who it is for: retirees and expats who live in Thailand for part or all of the year and receive income from abroad.
- Fee: fixed fee, confirmed in writing before we start.
- What you receive: a written memo under Thai law. This is a separate written product, not the 2,000 THB consultation.
- Scope: ThaiLawOnline is a Thai law firm. We advise under Thai law only and do not advise on the tax law of your home country.
- Send us your questions and the facts listed below.
- We confirm the fixed fee and the delivery date in writing.
- We prepare the memo under the Revenue Code and the Revenue Department’s instructions.
- You receive the memo and may ask follow-up questions on it in writing.
Table of Contents
Are you a Thai tax resident?
Under the Revenue Code section 41 paragraph 3, a person who stays in Thailand for one or several periods totalling 180 days or more in a tax year is a Thai tax resident. The tax year is the calendar year. Your visa type does not decide residence; your days in the country do.
Count your days for each calendar year separately. A retiree who spends winter in Thailand and summer at home can be resident one year and non-resident the next.
Foreign income brought into Thailand since 1 January 2024
Section 41 paragraph 2 taxes a resident on assessable income from work or business abroad, or from property abroad, when that income is brought into Thailand. Revenue Department Instruction Por. 161/2566, as amended by Por. 162/2566, applies this to foreign income brought in from 1 January 2024, in the tax year it is brought in, but not to income that arose before 1 January 2024. These are departmental instructions to revenue officers, not amendments to the Code.
In practice, the Revenue Department’s two-part test is: the income arose on or after 1 January 2024 in a year in which you were resident, and you brought it into Thailand in that year or a later one. Money you saved before 2024 is outside the rule. Our guide to foreign income tax in 2026 explains the rule in detail, and the remittance tax tracker follows the proposed exemption law.
Pensions
Section 40(1) lists pensions among income from employment. A pension paid from abroad to a Thai resident falls under the remittance rule above when it is brought into Thailand. Whether Thailand may tax a particular pension can also depend on a tax treaty, which is why the memo looks at the source and type of each pension separately.
Tax treaties
Thailand has double tax agreements with many countries. A treaty can give the right to tax a type of income to one country only, or allow both to tax it with a credit for the tax paid in the other. Government pensions, private pensions and social security payments are often treated differently. The memo reads the treaty between Thailand and your country on the points that matter for you, from the Thai side only.
Filing dates and forms
Section 56 requires an annual return for the previous tax year to be filed within March. A single person must file if assessable income exceeded 60,000 baht, or 120,000 baht where it is employment income only; a married person must file above 120,000 baht, or 220,000 baht for employment income only. The annual return for individuals is form PND 90, or PND 91 for those with employment income only.
Section 56 bis adds a half-year return within September for certain types of income, such as rent, received from January to June. Tax is computed under section 48 at the progressive rates of the Code. You need a Thai tax ID number before you can file.
What the memo covers, and what it does not
- Your residence status for the years you ask about, from your travel dates
- Which of your foreign income is taxable in Thailand when brought in, and which is not
- Your pension and investment income under Thai law and the relevant treaty, from the Thai side
- Whether you must file, which form, and by when
- What records to keep to show the origin and date of money you bring in
The memo does not cover the tax law of your home country, does not prepare or file your return, and does not represent you before the Revenue Department. ThaiLawOnline is a Thai law firm and advises under Thai law only. For your home-country position, consult an adviser there.
What to send us
- Your nationality and your visa type
- Your entry and exit dates for each year in question
- Each source of income: pension, salary, rent, dividends, interest, capital gains, with the country and approximate amount
- How and when you transfer money to Thailand, and whether it comes from savings made before 2024
- Your questions, in writing
Get a fixed-fee quote
Ask for a fixed-fee quote
Tell us what you need. A licensed Thai lawyer reads it and replies with a fixed fee, not an hourly estimate.
Related: Personal income tax in Thailand, Retirement visa requirements, Cost to retire in Thailand.
Frequently asked questions
Do retirees pay tax in Thailand?
A retiree who is a Thai tax resident, meaning 180 days or more in Thailand in a calendar year under Revenue Code section 41, is taxed on foreign income brought into Thailand under the current Revenue Department instructions. Whether tax is actually due depends on the type of income, its date and any tax treaty.
Is money I saved before 2024 taxed when I bring it in?
No. Instruction Por. 162/2566 excludes assessable income that arose before 1 January 2024. Keep records that show when the money was earned.
Is my pension taxable in Thailand?
Pensions are income under Revenue Code section 40(1). A foreign pension brought into Thailand by a resident can be taxable, but a tax treaty may give the right to tax it to the paying country only. The memo checks this for each pension.
When must I file?
The annual return for the previous year is due within March under section 56, if your income exceeds the thresholds in that section.
Is this the same as the 2,000 THB consultation?
No. The memo is a separate written product with its own fixed fee, confirmed in writing before we start. The consultation is a spoken meeting.
Do you advise on tax in my home country?
No. ThaiLawOnline is a Thai law firm and advises under Thai law only. Consult an adviser in your home country for your position there.
Can you file my Thai return?
The memo does not include filing. Ask us if you need help, and we will tell you what is possible.
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