Bangkok, Thailand – A new tax rule since January 1, 2024, makes transferred foreign income taxable in Thailand, but many retirees may pay less than feared.
Wann die Steuerpflicht überhaupt entsteht
The new tax liability does not apply automatically. Two conditions must be met simultaneously: at least 180 days of stay in Thailand in the calendar year and an actual transfer of money to Thailand. Those who meet both points are considered a taxable tax resident. Those who meet only one condition are excluded.
The transfer concept is the decisive element. Foreign income becomes taxable in Thailand only if it is actually transferred to Thailand. Bank transfer, ATM, cash: everything counts. Those who leave their pension in a German checking account and only bring savings from before 2024 to Thailand have no taxable foreign income.
Ab wann ist die Steuererklärung Pflicht?
Those who meet both conditions must file a tax return – but only if the annual taxable income as an individual exceeds 120,000 Baht. For married couples, the threshold is 220,000 Baht. This obligation applies even if after deducting all allowances, zero Baht tax is due.
Those below this threshold or who do not transfer any money to Thailand generally have no filing obligation. This mainly affects long-term residents who live on retirement savings or keep their pension in a German account.
Das Doppelbesteuerungsabkommen: Deutschland verzichtet auf Quellensteuer
The Double Taxation Agreement (DTA) between Germany and Thailand from 1967 regulates which country taxes which income. Article 18 clearly states: German statutory pensions are taxed in Thailand. Germany waives its taxation right – the pension arrives in full, no German withholding tax.
Civil service pensions follow a different rule. Article 19 of the DTA assigns the taxation right to Germany. Thailand has no access to them, even if the recipient lives there. For occupational pensions, the classification depends on whether the company has written off pension provisions as operating expenses – this is too individual for a general statement and should be clarified with a tax advisor.
Die Freibeträge: Was vom Einkommen übrig bleibt
Thailand first allows an expense deduction of 50 percent of pension income – maximum 100,000 Baht. Then come personal allowances: 60,000 Baht basic allowance, for persons aged 65 and over an additional 190,000 Baht old-age allowance, for a spouse without own income another 60,000 Baht. Together up to 310,000 Baht allowances, plus 100,000 Baht expense deduction.
In expat forums, horror figures often circulate. The reality is more sober. Those living on a smaller pension of under 40,000 Baht per month will often not be taxed after all deductions – even though the filing obligation from 120,000 Baht taxable income remains once the threshold is reached.
Rechenbeispiel: Was tatsächlich fällig wird
Example: A 67-year-old single retiree with 65,000 Baht per month from the German Pension Insurance – that corresponds to the minimum limit for the retirement visa. After expense deduction and allowances, 430,000 Baht of taxable income remains. The tax rate is progressive: two brackets apply.
This is around 1,700 Baht per month – about 45 euros. With a spousal allowance (additional 60,000 Baht), the taxable income drops to 370,000 Baht, the annual tax to around 14,500 Baht. Those who transfer less than 40,000 Baht per month usually end up at zero after all deductions.
Altgeld aus der Zeit vor 2024: dauerhaft steuerfrei
Por. 162/2566, issued in November 2023, contains a grandfather clause. All income earned or saved up to December 31, 2023, remains permanently tax-free in Thailand – no matter when the money is transferred. A bank statement as of December 31, 2023 is the decisive proof.
A separate account for these transfers is recommended so that old money and new pension income are not mixed. Mixed accounts make the proof for the Revenue Department more difficult. Those who want to transfer larger old amounts should spread the transfers over several months – not because it is tax-necessary, but because sudden large inflows can trigger inquiries.
Was jetzt praktisch zu tun ist
Those who generate taxable income in Thailand first need a Tax Identification Number (TIN). This is applied for at the local Revenue Department – in person, with a passport copy, visa proof, and address proof. With this number, a tax return is filed annually; the deadline is March 31 of the following year.
Those who miss the deadline pay a penalty of up to 2,000 Baht plus 1.5 percent interest per month. Tax advisors usually charge 2,000 to 4,000 Baht for a simple annual return – money well invested. The annual pension statement from the German Pension Insurance is the central document; all bank statements and transfer receipts should be kept.
Redaktionelle Hinweise
This article is based on the status of Thai tax regulations as of May 2026. The allowances, thresholds, and legal bases mentioned may change. This text does not replace individual advice from a qualified tax advisor in Thailand. The practical interpretation by individual Revenue Department branches may vary – in case of doubt, a written opinion from the responsible local tax office is recommended.