Mangotango

Yes unfortunately 2026 sounds about right.

Agree with everything you said. The interesting question is going to be assume you have more than 60,000 baht of assessable but foreign-tax-creditable foreign remitted income, taxable income of 1000 baht but a dta tax credit of more than 1000 baht. Do you have to file?

Of course this is Thailand and up to now, and maybe forever, they will say mai pen rai no need to file if you actually owe no tax. They can do anything they want. And as I said, they are quite reasonable so why make anybody file if they do not owe? Somewhere in their tax code you will actually see a provision that says rd “will” waive any payment of 5 baht or less. I just saw it but cannot find it again to post. So, remember this is Thailand, which is actually a GREAT place.

Lorry… you are wrong I believe. You forgot to read the whole statute. The actual rule right from the horse’s mouth is above. Assessable income more than 60,000, you must file.

Here is the USA Thai dta provisionnsaying social security is “taxable only by the USA”. And then you can find other provisions in Thai law saying the dta is part of their law. voila.

Here is the provision of Thai law saying you need to file a tax return only if assessable income is more than 60,000

Here is the general definition of assessable income. Then they go on to list 8 types and various exemptions. Not taxable, not assessable.

Mike Lister…..I agree. For example, USA social security brought in (not taxable by dta, so not assessable) plus no more than 60,000 baht more, no need for return is a very resonable position to take. Despite what everyone says on here, in my opinion the Thais are quite reasonable and will take this position as well. Also much easier for them administratively. But no guarantees unfortunately.

For all you people arguing about who has to file a tax return, anybody with assessable income of more than 60,000 baht has to file a tax return. Assessable income is defined as taxable income.

I do not know how to do that. See the following 2 topics “social security direct deposit, change from Bangkok bank to another bank” and ”us social security directly deposited into Thailand bangkok bank fees”

Thanks for all replies! Is everybody sure that if you do not use Bangkok bank and the old ACH system, but rather use the new IDD system, that the credit advices for the transfers will satisfy immigration that they are indeed foreign? The attached recent post from another thread seems to indicate otherwise….. Thx again!

If US social security is directly deposited to a Thai Bank, do the credit advices for these transfers indicate the transfer is from a foreign source for purposes of the retirement visa extension? I am referring to the new direct deposit program to any Thai bank instituted around 2019. Thanks!