Retired - Considering Thailand - Tax.

Hello all.

Having read a few government and non-government websites, I am still confused upon taxation position for a retiree in Thailand.

Maybe someone can offer me a little advice and direction as I am also seeing some comments that although taxation is a legal requirement, that there are instances where taxation authorities have responded that "you are too old to pay tax".  !!

I am a UK National, aged 64, retired, and without going into detail, I luckily have a few income streams to support me during retirement:

1.  ISA Fund invested in 100% Equities Funds
2.  Personal Pension SIPP.  Drawdown Income
3.  Rental income from two small flats
4. Occupational Pension Annuity from private sector employer.
5. State Pension from September 2022.

Planning to retain my home in UK but looking to possibly become expat retiree in Thailand.

From a solely financial point of view, if all of these income streams are taxed at official Thai rates then it is probably safe to assume that, due to progressive nature,  my income tax obligations may well be higher in Thailand than in UK!?

Appreciate any comments or personal experience on this.

Thanks in advance, all..


Dont understand why you would be Taxed in Thailand on your personal income...if anything I would think the UK Tax would be more to worry about....your requirement here for a retirement Visa is to have 800,000 baht in the bank or show that you have a UK income being transferred at a rate of 65,000 baht per month....obviously you would need a Thai Bank account and proof of residence but I have never heard of retirement funds being Taxed in Thailand unless you are setting up a Thai Company....if I can help in any way you can contact me direct [email protected] way I wish you good luck in your decisions...

I see no apparent reason you would be taxed on any foreign income.  If you are here to n retirement and NOT working, I don't think they give a shit. 

I don't know anyone paying unless they have a local business.   Taxation is very different here. 

Best of luck, but honestly I wouldn't concern too much.  Many scammers out there offer to give you legal and other advice.  Thailand is simply beauracratic to the extreme.  Just tick off the boxes on your visa stuff and your fine.   There are some good visa agents. But plenty of shit ones too.  Talk to your mates after you come a couple times.  Spend at least six months here before you go all in.  At least six.  Don't make any plans till after you've been here a bit. 

Good luck mate.


Thanks a lot.
I very much appreciate your comments.

Didn't want to complicate the background at present but I am expat in Portugal right now I see a thing called Non Habitual Residency and I have s Thai partner and have travelled Thailand/Laos/Vietnam/Cambodia over past 6 years or so...2-3 months a time.

Problem is that she can only obtain a 90 day Schengen Visa whereas I need to stay here at least 6 months.

Conversely, her 10 year UK visa allows her to remain 180 days in UK, but I need to get out in under 90 days.

I'm now considering Thailand as a base to solve some issues and yes, I now understand a long term bounty has to effectively be locked into a bank but that is just an unfortunate requirement.

In Portugal , as long as you remain here 184 days minimum a year then any income is "remitted" to Portugal but under NHR they waive the tax owing for 10 years.

If I can "retire" in Thailand on a Retirement Visa (no company, no work planned) and can use the generated income in UK to live on without any Draconian tax levels, then that would be great.

As far as UK is concerned, as long as I reside there 90 days or less then no issues there (although, as understood rental income is still taxable but can be offset against annual UK personal tax allowances), but I'm also thinking that UK HMRC will require a DT-International Dual Taxation Declaration with Thailand.
(That was a requirement with Portugal to stop UK taxing me at source).

So, suspect Thailand tax authorities need to be formally advised, it's just what and how much (if anything) they then require as tax once informed.

I won't NEED to physically be in Thailand for any period per financial year, just as I don't return to UK for any more than 90 days and if I were to remain in Thailand for less than 180 days then , perhaps, income tax is not owing in any case (in Thailand).

Or maybe I need to remain in Thailand more than 180 days to retain Retirement Visa?

PS.  I already have a Thai Bank account and I had/have a long term condo rental in Bangsaen.

You have to check in every 90 days on a retirement visa with immigration.

If Thailand want to, They can Tax you on your pension.
Even if your country have double tax agreement with Thailand.

I did not know this, As Denmark have double tax agreement with Thailand.
But as a Danish friend was call into the Thai Tax office I have to phone the Danish Tax office to be sure i be told was is correct, And not what people think.

I was told that double tax agreement dont means one dont have to pay in the country they living, But if the country I living in take Tax on my pension, I then need some papir work to send to the Danish Tax office, Then i get that amount refunded from the Danish Tax office.

So one can be paying Tax in 2 countrys, But the total amount going to be the same in the end.

The Thai Tax office, Only want to be sure my Danish friend pay Tax of his pension in Denmark. As the women told my friend, They know some dont pay Tax of pension, So the Thai Tax office is going to check.

So from this I learn that what i think double tax agreement means, And what every Danish person have told me about it, Was total wrong.

If I was you, I simple call my Tax Office at home and ask them, Dont take any advice online as be 100% truth, But that me, i learn to never trust what i being told from other   
Foreigner in Thailand.


Thank you for that comment.

Yes, I agree and accepts that you do not pay tax in both countries and that taxation in one may only be offset and the difference between one and the other.

However, if I stay in UK for under 90 days then I do not pay any income tax in UK if I have a Double Tax form completed in UK.

Without a Double Tax Agreement in place with UK Tax HMRC, then as I understand it, I would still pay my income tax in UK if I stayed 90 days or longer.

The way I see it is that some nation "owns" you for income tax (Portugal "owns" me at present) and that country has the option or ability to tax income from whatever other country it originates.

What I am trying to confirm is that IF I pay no income tax in UK, then can and will, Thailand tax me on that income if I am retired in Thailand?

If that answer is YES then I will certainly not be choosing to retire in Thailand as the income tax payable would actually be more than if I simply went back to UK and visited Thailand under Tourist Visa as I do now.

I wouldn't be purchasing or renting long term Condo if this is the case.  There would be far better countries to choose Residence within.

Perhaps I am wrong in any or all of this but trying to work out position rather than make a wrong and expensive mistake in future.

Thanks again.

You dont pay any tax in Thailand  if you are retired.The way it works is any income from uk pensions etc, over £12,500, is taxable.They usually deduct the tax from a private pension.

Slugsurmamate's has very unique incomes (which are very different to my own) which means a blanket response, will not address all of his unique requirements However; I agree with some of the comments in that social media unfortunately makes everybody an expert on every subject & they like to post as an expert, which on some subjects – they are unfortunately not but the “reader” wrongly, takes it as expert advice! Slugsurmamates raises a very good question; my understanding is there is no clear answer on Google on this subject, simply because the info is contradictory. Even countries with “Dual Taxation Declaration” with Thailand, Thailand also states “that they are interested in taxing “all Global including Pensions etc.” So on the 1 hand DTD means don't need to worry about Thai tax & then; “global incomes” suggests otherwise. If got Thai business, sure they will be interested but for non Thai business, ANY  incomes – potentially, they are still interested! Whether they bother you about it is a different matter. Eg; UK Pensions; if Thai Gov chase, you could easily prove you were taxed in the UK on these items. This & the DTD, you would hope, would prevent the Thai Gov asking for tax – but who knows, as they ask for “Global incomes inc Pensions.” I am NOT an expert on this subject but my rule of thumb is you need to be “covered.” Your “story” needs to be able to stand up – you need to be able to demonstrate paid tax, somewhere. If you have, puts you in a stronger position not to pay Thai tax. I transfer from UK savings to Thai bank acct & so those transfers could be visible to Thai Gov & they could ask questions. I personally get my UK Pension taxed & paid into my UK bank. I then transfer that to my Savings acct. I would then say to Thai Gov – I live off my savings, which of course I had to pay uk tax on at source. “Never done that” raises some good points. “Then i get that amount refunded from the Danish Tax office. The Thai Tax office,  & “Only want to be sure my Danish friend pay Tax on his pension in Denmark. As the women told my friend, They know some dont pay Tax of pension, So the Thai Tax office is going to check.” Two things in play here; 1) suggests Thai Gov will take tax & we have to reclaim from our home country (that is problematic if nothing else than the fact the tax amounts will be different in either country!) but then goes on to state that Thai Gov only interested in ensuring tax paid - somewhere. Again, which is right, which is why this is a thorny question.