====== Thailand ====== [[American Expat Retiree Financials | contents]] ===== Taxes ===== In 2024-2025 there has been a degree of fear mongering on the part of three or four farang tax advisors trying to scare up business, exploiting ignorance about a government memo. === Revenue Department === https://rd.go.th/english/\\ Regional Revenue Office 1 - 12\\ Area Revenue Office (119)\\ Area Revenue Branch Office (850) OS Thai Visa recommended the revenue office on Mae Rim Road === Tax Clearance Certificate === https://rd.go.th/english/23518.html\\ “Section 4 quarter of the Revenue Code stipulates that a foreigner departing shall apply for a Tax Clearance Certificate in the form prescribed by the Director-General within 15 days before leaving the country, whether or not there is any tax payable. A foreigner departing Thailand is required to file an application for Tax Clearance Certificate (Form P.1) and supporting documents if:…He is liable to payment of tax or tax arrears before departing Thailand. === News update 24 Sep 2024: How do foreigners living in Thailand pay tax? === https://www.rd.go.th/fileadmin/user_upload/lorkhor/newspr/2024/FOREIGNERS_PAY_TAX2024.pdf\\ “If a foreigner derives income from sources outside Thailand, such income is subject to income tax if the two following conditions are met:
  1. such income has been earned in any tax year starting from 1 January 2024 onward by a foreigner who stays in Thailand for 180 days or more in a tax (calendar) year, and;\\

  2. such income earned has been remitted to Thailand (wholly or partially), even if that remittance occurs in a later tax year.”

    “Foreigners must include income from sources within Thailand and outside Thailand in Personal Income Tax Return (**P.N.D.90** or P.N.D.91)”

=== DTA === Double Taxation Agreement (DTA)\\ Thailand has DTAs with 61 countries.\\ Tax treaty between USA and Thailand prevents double taxation. **Foreign Tax Credit**\\ The Foreign Tax Credit documenting the tax paid in USA can be excluded from tax owed to Thailand. === USA social security === https://www.thethailandlife.com/expat-tax-thailand#Income_Earned_Prior_to_Living_Retiring_in_Thailand\\ “US social security is not considered assessable income.” USA DTA exempts pensions for government service and social security from being taxed in Thailand (Articles 20 & 21). Records: Personal Income Tax (PIT) Filing date: 31 Mar 2025 Info as of 25 Jan 2025\\ https://pcec.club/Thai-Income-Tax-Expat-Information/\\ good info on TIN, DTA, speculation Where is the TIN office in Chiang Mai?\\ Who can I use as an interpreter? ===== Department of Land Transport (DLT) ===== Drivers License: Car and Motorcycle ===== Customs ===== Luggage and Shipping: import and export. ===== Revenue Dept ===== Income Tax ===== Immigration ===== * Visas * TM6 - replaced by TDAC. * TM30 - residence in Thailand. * 90-day address check-in * After passport renewal, transfer stamps from old book to new, including entry stamp, original non-O visa, and current retirement visa. * TDAC Thailand Digital Arrival Card (TDAC). Starting 1 May 2025. Must be completed online within 72 hours prior to arrival. Tm 30 is landlord's responsibility and is my responsibility. O vs O-A visas\\ https://youtu.be/ZjSVhrL8mo4?si=wZr8PVRCbSmouGZG =====Visa===== ====Non-Immigrant Visa==== ===Type O=== * a general-purpose visa for family, retirement, or other purposes * not so easy to get from outside of Thailand * financial requirement * 800,000 Thai baht in a Thai bank account, or * evidence proving a pension of 65,000 thb per month, 65,000.00 Thai Baht = 2,011.23 USD as of Nov 2025 (This is an option that would let me get that 800,000 baht out of the bank for that last two years) ===Type O-A=== * a specific one-year, long-stay retirement visa * requires insurance * no minimum bank balance requirement [is this true?] ===Type O-X=== * like O-A but for 5 years * [does this still exist?] ====== Resources ====== ===== Tax Advisors ===== As of January 2025, two farang tax advisors are fear-mongering, trying to drum up business by creating a crisis over a new tax law, the first two listed here: Carl Turner and Thomas Carden. === Expat Tax Thailand === https://www.expattaxthailand.com/\\ Carl Turner, co-founder\\ 7000THB to apply for a TIN\\ 29 Jan 2025 webinar with * Pattharaphon Penjham, Senior Legal Officer at the Revenue Department\\ * Thanadet Boonsantia, a former Revenue official and independent tax expert\\ * https://www.youtube.com/watch?v=mGvznkNy398 === American International Tax Advisors === https://aitaxadvisers.com/\\ Thomas Carden, Chris McLaughlin, 11 others\\ interview re new Thai tax law * https://www.youtube.com/watch?v=K-2sAgFNgVE&t=2s Fee to apply for TIN: 7000THB === Retire To Thailand === https://www.facebook.com/profile.php?id=100087755627583\\ sub-group of Chiang Mai Expats Club\\ Offering help with getting a TIN. === Business Class Asia === https://www.businessclassasia.com/\\ Ken Brown, Lee Stevens, Bangkok === thailand_expat_info === TikTok user, one post === Anglo Siam Legal === https://anglosiamlegal.com/\\ Pattaya\\ Fee to apply for TIN: 3250THB === Triple 888 Law === https://thai888.com/\\ Pattaya\\ Fee to apply for TIN: 1500THB ===== Legal ===== === Siam Legal === https://www.siam-legal.com/\\ Chiang Mai office\\ https://www.siam-legal.com/thai-law/chiang-mai-lawyer.php\\ Tax Questions in Thailand?\\ https://www.youtube.com/watch?v=4mNdXpvY1GQ === Integrity Legal === https://www.integrity-legal.com\\ Benjamin W. Hart\\ youtube channel:\\ [https:%%//%%www.youtube.com/@IntegrityLegalThailand](https:%%//%%www.youtube.com/@IntegrityLegalThailand)\\ describes “tax stamp pimp” illegally-operating foreign self-proclaimed tax advisors ===== Expat Groups ===== === Pattaya City Expat Club === https://pcec.club/\\ motto: “Expats Helping Expats”\\ meet Wednesdays 9AM open, 10:30AM start, Holiday Inn Pattaya Executive Tower === Thailand Expats Club === https://thailandexpatsclub.com/thailand-expats-guide/ **Chiang Mai Expats Club CEC**\\ https://chiangmaiexpatsclub.com/\\ https://www.facebook.com/groups/chiangmaiexpatsclub/\\ 9:30 Breakfast, The Duke’s Ruam Chok, 1st Saturday, 345THB\\ 10:30 meeting, Duangtawan, 4th Saturday