Australia → Thailand · tax

In plain termsTwo machines, one remittance hinge. Thailand counts days and remittances; Australia keeps Super, CGT event I1 and Age Pension rules. The DTA sits between them — and Article 3(4) is the clause most Thai advisers skip.

There is a treaty — [1989] ATS 36

An in-force Australia–Thailand DTA exists (

yes

Source [1989] ATS 36; Australian Treasury income tax treaties list — Thailand status In force

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), signed

1989-08-31

Source Thai RD DTA intro (rd.go.th/english/860.html) — signed 31 August 1989; Treasury list same date

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, entry into force

1989-12-27

Source Australian Treasury income tax treaties list — Thailand EIF 27/12/1989 (S 4 [1990])

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on the Australian Treasury list. Compare the live beachhead pair: Australia → Vietnam · tax.

Article 3(4) — remittance shrinks relief

Client trapWhere Thailand taxes only remitted foreign income, treaty relief on the Australian side applies only to the remitted portion (

yes

Source AU–TH Agreement Art 3(4) — where the other State taxes only remitted income, treaty relief applies only to the remitted portion

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). Thailand's residence door is

180 days

Source Thailand Revenue Code §41 para 3 (rd.go.th/english/37749.html)

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in a calendar year, with foreign income taxed on remittance (

yes

Source Thailand Revenue Code §41 para 2 (bringing foreign assessable income into Thailand)

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) — read Thailand tax residency.

Dual residence — different cascade from Vietnam

If both countries call you resident, Art 4 picks one: permanent home → habitual abode → closer personal and economic relations. Rungs:

3 rungs

Source Australia–Thailand DTA [1989] ATS 36 Art 4(2)–(4), RD English Art 1–5

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. Nationality is a separate rung:

Source Australia–Thailand DTA Art 4(4) — nationality is a factor inside closer relations, not a separate rung

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. Ends at mutual agreement:

Source Australia–Thailand DTA Art 4(2) — cascade ends at closer personal and economic relations; no mutual-agreement rung

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. That is not the AU–Vietnam cascade. Adding day counts together proves nothing.

The twistThree-step ladder: permanent home → habitual abode → closer relations. Nationality is only a factor inside (c), not a rung. Different from AU–VN (permanent home → centre of vital interests).

Pensions and credit

Private pensions/annuities — taxable only in the treaty residence state (
yes
Source AU–TH Agreement Art 18(1) — subject to Art 19, pensions and annuities taxable only in the residence State
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, Art 18), subject to government-service Art 19.
Australia credits Thai tax on Thai-source income (
yes
Source AU–TH Agreement Art 24(1) — Australia allows credit for Thai tax paid on Thai-source income (subject to AU domestic credit rules)
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, Art 24).
Thailand credits Australian tax, capped (
yes
Source AU–TH Agreement Art 24(5) — Thailand allows credit for Australian tax, capped at Thai tax on that income
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).

Australia-side traps — destination does not delete them

AU residency still has a 183-day-style test (
yes
Source ITAA 1936 s 6(1)(a)(ii) — more than one-half of the year of income
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).
Ceasing AU residency can trigger CGT event I1 (
yes
Source ITAA 1997 s 104-160; ATO QC66059 How changing residency affects CGT
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).
DASP excludes Australian citizens and permanent residents (
yes
Source ATO DASP eligibility — not an Australian or New Zealand citizen, or a permanent resident
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).
Age Pension: full portable rate needs
35 years
Source DSS Social Security Guide 7.1.1.10 — AWLR 35 years from 1 July 2014
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AWLR from 2014; rate may proportionalise after
26 weeks
Source DSS Social Security Guide 7.1.2 — rate may be proportionalised after 26 weeks overseas
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overseas.

Employment exercised in Thailand

Three checks, not oneThe treaty employment rule sits in

Article 15

Source Australia–Thailand DTA [1989] ATS 36 Art 15 — Dependent Personal Services (Thai RD English)

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. The short-stay ceiling is

183

Source AU–TH DTA Art 15(2)(a) — ≤183 days in the tax year / year of income of the other State

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, measured in the

the other State's tax year (year of income)

Source AU–TH DTA Art 15(2)(a) — "in the tax year or year of income ... of that other State"

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. The day count alone is not a safe answer: the employer and permanent-establishment / fixed-base conditions must also pass (

yes

Source AU–TH DTA Art 15(2)(a)-(c) — all three limbs must hold for home-only taxation

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Article-number trapThe credit that eliminates double tax sits at Article 24 in this treaty, not the usual Article 23. Day counting uses the other State's tax year, not a rolling window.

When both States tax the same income

The treaty relief method is

ordinary tax credit

Source AU–TH DTA Art 24 — Methods of elimination; Australia and Thailand each allow a capped credit

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under

Article 24

Source AU–TH DTA Art 24 — credit article is 24, not 23 (numbering trap)

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. A credit is not an exemption: keep the foreign assessment and proof of tax paid, and apply the domestic credit limit in the State granting relief.

No social security agreement

GapThere is no Australia–Thailand social security agreement (

Source DSS — Australia international social security agreements list (32 partners) does not include Thailand

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). Portability and AWLR stay under Australian domestic rules — the income DTA does not totalise contributions.

Filed cells on this page

Evidence and sources25 dated facts for Australia–Thailand tax: DTA ATS 36, remittance relief limit, Super, CGT I1, Age Pension

The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.

Australia–Thailand DTA is in force
[1989] ATS 36; Australian Treasury income tax treaties list — Thailand status In force
yes
Source [1989] ATS 36; Australian Treasury income tax treaties list — Thailand status In force
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DTA signature date
Thai RD DTA intro (rd.go.th/english/860.html) — signed 31 August 1989; Treasury list same date
1989-08-31
Source Thai RD DTA intro (rd.go.th/english/860.html) — signed 31 August 1989; Treasury list same date
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checked Aug 2026
DTA entry into force (Australian Treasury)
Australian Treasury income tax treaties list — Thailand EIF 27/12/1989 (S 4 [1990])
1989-12-27
Source Australian Treasury income tax treaties list — Thailand EIF 27/12/1989 (S 4 [1990])
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Dual-resident individual tie-breaker (differs from AU–VN)
AU–TH Agreement Art 4(3) (rd.go.th/english/859.html); citizenship/nationality is a factor in the third limb under Art 4(4)
permanent home → habitual abode → closer personal and economic relations
Source AU–TH Agreement Art 4(3) (rd.go.th/english/859.html); citizenship/nationality is a factor in the third limb under Art 4(4)
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Treaty relief shrinks to income remitted into a remittance-basis state
AU–TH Agreement Art 3(4) — where the other State taxes only remitted income, treaty relief applies only to the remitted portion
yes
Source AU–TH Agreement Art 3(4) — where the other State taxes only remitted income, treaty relief applies only to the remitted portion
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Private pensions/annuities taxable only in the treaty residence state
AU–TH Agreement Art 18(1) — subject to Art 19, pensions and annuities taxable only in the residence State
yes
Source AU–TH Agreement Art 18(1) — subject to Art 19, pensions and annuities taxable only in the residence State
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Australia allows credit for Thai tax
AU–TH Agreement Art 24(1) — Australia allows credit for Thai tax paid on Thai-source income (subject to AU domestic credit rules)
yes
Source AU–TH Agreement Art 24(1) — Australia allows credit for Thai tax paid on Thai-source income (subject to AU domestic credit rules)
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Thailand allows credit for Australian tax
AU–TH Agreement Art 24(5) — Thailand allows credit for Australian tax, capped at Thai tax on that income
yes
Source AU–TH Agreement Art 24(5) — Thailand allows credit for Australian tax, capped at Thai tax on that income
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An Australia–Thailand social security agreement is in force
DSS — Australia international social security agreements list (32 partners) does not include Thailand
no
Source DSS — Australia international social security agreements list (32 partners) does not include Thailand
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checked Aug 2026
Australia has a statutory 183-day-style residency test
ITAA 1936 s 6(1)(a)(ii) — more than one-half of the year of income
yes
Source ITAA 1936 s 6(1)(a)(ii) — more than one-half of the year of income
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Ceasing AU tax residency triggers CGT event I1 (deemed disposal)
ITAA 1997 s 104-160; ATO QC66059 How changing residency affects CGT
yes
Source ITAA 1997 s 104-160; ATO QC66059 How changing residency affects CGT
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checked Aug 2026
DASP excludes Australian citizens and permanent residents
ATO DASP eligibility — not an Australian or New Zealand citizen, or a permanent resident
yes
Source ATO DASP eligibility — not an Australian or New Zealand citizen, or a permanent resident
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checked Aug 2026
AWLR years for full portable Age Pension rate (from 2014)
DSS Social Security Guide 7.1.1.10 — AWLR 35 years from 1 July 2014
35 years
Source DSS Social Security Guide 7.1.1.10 — AWLR 35 years from 1 July 2014
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Weeks abroad before Age Pension rate may be proportionalised
DSS Social Security Guide 7.1.2 — rate may be proportionalised after 26 weeks overseas
26 weeks
Source DSS Social Security Guide 7.1.2 — rate may be proportionalised after 26 weeks overseas
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Employment article
Australia–Thailand DTA [1989] ATS 36 Art 15 — Dependent Personal Services (Thai RD English)
Article 15
Source Australia–Thailand DTA [1989] ATS 36 Art 15 — Dependent Personal Services (Thai RD English)
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Short-stay day cap
AU–TH DTA Art 15(2)(a) — ≤183 days in the tax year / year of income of the other State
183
Source AU–TH DTA Art 15(2)(a) — ≤183 days in the tax year / year of income of the other State
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Day-count window
AU–TH DTA Art 15(2)(a) — "in the tax year or year of income ... of that other State"
the other State's tax year (year of income)
Source AU–TH DTA Art 15(2)(a) — "in the tax year or year of income ... of that other State"
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All limbs required
AU–TH DTA Art 15(2)(a)-(c) — all three limbs must hold for home-only taxation
yes
Source AU–TH DTA Art 15(2)(a)-(c) — all three limbs must hold for home-only taxation
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Relief method
AU–TH DTA Art 24 — Methods of elimination; Australia and Thailand each allow a capped credit
ordinary tax credit
Source AU–TH DTA Art 24 — Methods of elimination; Australia and Thailand each allow a capped credit
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Relief article
AU–TH DTA Art 24 — credit article is 24, not 23 (numbering trap)
Article 24
Source AU–TH DTA Art 24 — credit article is 24, not 23 (numbering trap)
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Ordered rungs before the tie is settled
Australia–Thailand DTA [1989] ATS 36 Art 4(2)–(4), RD English Art 1–5
3 rungs
Source Australia–Thailand DTA [1989] ATS 36 Art 4(2)–(4), RD English Art 1–5
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Nationality is not a separate rung in this treaty
Australia–Thailand DTA Art 4(4) — nationality is a factor inside closer relations, not a separate rung
no
Source Australia–Thailand DTA Art 4(4) — nationality is a factor inside closer relations, not a separate rung
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Cascade does not end in mutual agreement
Australia–Thailand DTA Art 4(2) — cascade ends at closer personal and economic relations; no mutual-agreement rung
no
Source Australia–Thailand DTA Art 4(2) — cascade ends at closer personal and economic relations; no mutual-agreement rung
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What is different about this tie-breaker
Australia–Thailand DTA Art 4(2)–(4), RD English; contrast AU–VN ATS 44 Art 4
Three-step ladder: permanent home → habitual abode → closer relations. Nationality is only a factor inside (c), not a rung. Different from AU–VN (permanent home → centre of vital interests).
Source Australia–Thailand DTA Art 4(2)–(4), RD English; contrast AU–VN ATS 44 Art 4
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Australia domestic traps still apply (residency tests, CGT on deemed disposal, superannuation, Medicare levy)
au_vn_tax / AU-side traps — residency tests, CGT deemed disposal, superannuation reuse across destinations
yes
Source au_vn_tax / AU-side traps — residency tests, CGT deemed disposal, superannuation reuse across destinations
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026

Common questions

Is there an Australia–Thailand tax treaty?

Yes. [1989] ATS 36 is in force (signed 31 August 1989; Australian Treasury lists entry into force 27 December 1989). It covers dual residence, pensions, and foreign tax credit — it does not replace Australian domestic traps like CGT event I1 or Super preservation.

How does Thailand's remittance rule interact with the treaty?

Article 3(4) says that where one country taxes only remitted income, treaty relief in the other country applies only to the remitted slice. Thailand taxes residents on foreign income when it is brought in (Revenue Code §41). So AU relief can shrink to what you actually remit — a trap brochure sites rarely quote.

Is the dual-residence test the same as Australia–Vietnam?

No. AU–Thailand Article 4 runs: permanent home → habitual abode → closer personal and economic relations (citizenship is a factor in the third limb). AU–Vietnam runs permanent home → centre of vital interests. Do not copy the Vietnam cascade onto Thailand.

When can Thailand tax my salary if I work there on an Australian contract?

Article 15 (Dependent Personal Services) taxes employment where it is exercised. You stay taxable only in Australia if all three limbs hold: present in Thailand no more than 183 days in that State's tax year (year of income), paid by a non-Thai employer, and the cost not borne by a Thai permanent establishment. Note the numbering trap — the credit that relieves double tax is Article 24 here, not the Article 23 you see in most treaties.

Is there a social security agreement?

No. Thailand is not on Australia's DSS list of international social security agreements. Age Pension portability and AWLR still follow Australian domestic rules.

AU → Thailand · four cells

Four machines a thread usually collapses

Social security / totalization	no Source DSS — Australia international social security agreements list (32 partners) does not include Thailand Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Income DTA does not totalise contributions.
Treaty pensions	yes Source AU–TH Agreement Art 18(1) — subject to Art 19, pensions and annuities taxable only in the residence State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Taxing rights ≠ portability of your home pension.
Foreign-income / remittance hinge	yes Source AU–TH Agreement Art 3(4) — where the other State taxes only remitted income, treaty relief applies only to the remitted portion Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Who taxes worldwide vs remitted vs source-only.
Home-side traps still on	yes Source au_vn_tax / AU-side traps — residency tests, CGT deemed disposal, superannuation reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. AU domestic gates survive the move.

Why this beats a Facebook answer method

A screenshot from a group has no check month and no gazette link. A chatbot paragraph can mix OECD-model wording with the wrong pair. Here the cell either cites a primary source or stays an em dash — we refuse to invent the limb so you can hand the open chain to counsel.

Method: how a fact cell works. Desk with memory when cells move: firms. Canonical pair: /australia-to-thailand/tax.

Filed cells for this pair

Thailand stay · labour · tax

Stay · Earn · Tax · Compare

Tax-residence day test	180 days Source Thailand Revenue Code §41 para 3 (rd.go.th/english/37749.html) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Foreign / worldwide income	yes Source Thailand Revenue Code §41 para 2 (bringing foreign assessable income into Thailand) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Long-stay instrument (filed)	180 days Source Royal Thai Embassy Budapest DTV page — stay up to 180 days per entry Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Local earn gate (filed)	yes Source Royal Thai Embassy Budapest DTV page — tourist-class DTV; no Thai work permit; no work for Thai entities/clients Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.

Continue from this pair

AU × Thailand stays named. Overlay → stay / earn / dest tax → tools.

From AustraliaAll six destinations Thailand stayVisa and residence Thailand earnWork lawfully Thailand taxWho may tax you there Home × land deskRead this pair side by side Two destinationsSame passport, second dest AU → VietnamSame passport, other land AU → IndonesiaSame passport, other land AU → PhilippinesSame passport, other land AU → MalaysiaSame passport, other land AU → PortugalSame passport, other land

Cross-check

Cross-check AU × Thailand

Home × land · AU × Thailand Two dests · AU From Australia Thailand hub AU → Thailand tax

AU across six lands

Land	Treaty	Relief	SSA	Open
Vietnam	yes Source [1992] ATS 44; Australian Treasury income tax treaties list — status In force Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source [1992] ATS 44 Art 15 / Art 23; nguon/AU_VN_DTA_1992_ATS44.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS International social security agreements — Australia has agreements with 32 listed countries; Vietnam absent from current agreements and from agreements under negotiation on that page Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Vietnam
ThailandHere	yes Source [1989] ATS 36; Australian Treasury income tax treaties list — Thailand status In force Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source AU–TH DTA Art 24 — Methods of elimination; Australia and Thailand each allow a capped credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list (32 partners) does not include Thailand Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Thailand
Indonesia	yes Source DJP (pajak.go.id) tax treaty register — Australia P3B in force (effective 1993-07-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — Article 24 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list does not include Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Indonesia
Philippines	yes Source BIR Philippine Double Taxation Agreements list — Australia treaty in force (effective 1980-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Australia–Philippines DTA Art. 24 — each State grants a credit for income tax paid in the other State, subject to the treaty and domestic-law limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list does not include the Philippines Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Philippines
Malaysia	yes Source Agreement signed Canberra 20 Aug 1980 [1981] ATS 15, amended by three protocols (1999, 2002, 2010); Australian Treasury income tax treaties list — Malaysia status In force Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source AU–MY DTA Art 14 Personal Services (ATO MLI synthesised text) — 183 days in the basis year or year of income — Article 23 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list does not include Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Malaysia
Portugal	Signed, not in force	no treaty relief yet — Agreement signed, not in force Source ATO / FITO status — AU–PT signed 30 Nov 2023 not yet in force; nguon/PT_SOURCES.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source DSS / Services Australia — Australia–Portugal international social security agreement (Portugal on the published partner list; ATO bilateral SSA table notes start 1 October 2002) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Portugal

Eight passports on Thailand 8 overlays

Passport	Treaty	Relief	SSA	Open
AUHere	yes Source [1989] ATS 36; Australian Treasury income tax treaties list — Thailand status In force Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source AU–TH DTA Art 24 — Methods of elimination; Australia and Thailand each allow a capped credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list (32 partners) does not include Thailand Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Thailand
SG	yes Source MOF Singapore — revised Singapore–Thailand DTA enters into force on 15 February 2016 (signed 11 June 2015) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Singapore–Thailand Agreement Art 22 — each State credits tax paid in the other, subject to domestic limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Thailand social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Thailand
KR	yes Source Thai RD DTA list (rd.go.th/english/766.html) — Korea appears in Thailand's in-force DTA network; full English convention text published by the RD and Art 4 read from it Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source KR–TH Convention Art 5 Elimination of Double Taxation (Thai RD English HTML Art 1–5) — ordinary foreign-tax credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source NPS social security agreements overview — Thailand is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Thailand
CN	yes Source Thai RD DTA list (rd.go.th/english/766.html) — China appears in Thailand's in-force DTA network; full English convention text published by the RD and Art 4 read from it Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CN–TH DTA Art 23 Elimination of Double Taxation (Thai RD English HTML Art 21–25) — ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Thailand — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Thailand
JP	yes Source Thai RD intro japan — signed 7 April 1990; instruments exchanged 1 August 1990; effect in Thailand from 1 Jan 1991 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Japan–Thailand Convention Art 21 — each State credits tax paid in the other, subject to treaty limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source Japan Pension Service — Status of Agreements in Force (24 partners) does not include Thailand Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Thailand
UK	yes Source GOV.UK Thailand tax treaties — double taxation convention entered into force on 20 November 1981 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source UK–Thailand Convention Art 23 — UK credits Thai tax; Thailand credits UK tax, subject to domestic limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source GOV.UK Reciprocal agreements + NI38 country lists do not include Thailand as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Thailand
CA	yes Source Thai RD intro canada — Convention signed 11 April 1984; instruments exchanged 16 July 1985 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Canada–Thailand Convention Art 22 — Canada credits Thai tax; Thailand credits Canadian tax, subject to domestic limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CRA countries-with-agreement table (Open Government CSV July 2024) does not list Thailand Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Thailand
US	yes Source US–Thailand Income Tax Convention, signed Bangkok 26 Nov 1996; Art 30 general effective date 1 Jan 1998 (irs.gov/pub/irs-trty/thailand.pdf) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source US–TH DTA Art 16 Dependent Personal Services (IRS thailand.pdf); relief already flagged in us_th_ftc_relief_art25 — Article 25 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source SSA — U.S. International Social Security (Totalization) Agreements list does not include Thailand Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Thailand

Cells cite primary sources with check months. Method · Sources · Disclosure. Not personalised tax advice.

Named pair: From Australia · AU → Thailand tax.

Also filed for Thailand: Singapore · South Korea · China · Japan · United Kingdom · Canada · United States.

Australia → Thailand · tax

There is a treaty — [1989] ATS 36

An in-force Australia–Thailand DTA exists (

yes

Source [1989] ATS 36; Australian Treasury income tax treaties list — Thailand status In force

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

), signed

1989-08-31

Source Thai RD DTA intro (rd.go.th/english/860.html) — signed 31 August 1989; Treasury list same date

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

, entry into force

1989-12-27

Source Australian Treasury income tax treaties list — Thailand EIF 27/12/1989 (S 4 [1990])

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

on the Australian Treasury list. Compare the live beachhead pair: Australia → Vietnam · tax.

Article 3(4) — remittance shrinks relief

Client trapWhere Thailand taxes only remitted foreign income, treaty relief on the Australian side applies only to the remitted portion (

yes

Source AU–TH Agreement Art 3(4) — where the other State taxes only remitted income, treaty relief applies only to the remitted portion

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). Thailand's residence door is

180 days

Source Thailand Revenue Code §41 para 3 (rd.go.th/english/37749.html)

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

in a calendar year, with foreign income taxed on remittance (

yes

Source Thailand Revenue Code §41 para 2 (bringing foreign assessable income into Thailand)

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

) — read Thailand tax residency.

Dual residence — different cascade from Vietnam

If both countries call you resident, Art 4 picks one: permanent home → habitual abode → closer personal and economic relations. Rungs:

3 rungs

Source Australia–Thailand DTA [1989] ATS 36 Art 4(2)–(4), RD English Art 1–5

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

. Nationality is a separate rung:

Source Australia–Thailand DTA Art 4(4) — nationality is a factor inside closer relations, not a separate rung

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

. Ends at mutual agreement:

Source Australia–Thailand DTA Art 4(2) — cascade ends at closer personal and economic relations; no mutual-agreement rung

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

. That is not the AU–Vietnam cascade. Adding day counts together proves nothing.

Pensions and credit

Private pensions/annuities — taxable only in the treaty residence state (
yes
Source AU–TH Agreement Art 18(1) — subject to Art 19, pensions and annuities taxable only in the residence State
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
, Art 18), subject to government-service Art 19.
Australia credits Thai tax on Thai-source income (
yes
Source AU–TH Agreement Art 24(1) — Australia allows credit for Thai tax paid on Thai-source income (subject to AU domestic credit rules)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
, Art 24).
Thailand credits Australian tax, capped (
yes
Source AU–TH Agreement Art 24(5) — Thailand allows credit for Australian tax, capped at Thai tax on that income
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
).

Australia-side traps — destination does not delete them

AU residency still has a 183-day-style test (
yes
Source ITAA 1936 s 6(1)(a)(ii) — more than one-half of the year of income
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
).
Ceasing AU residency can trigger CGT event I1 (
yes
Source ITAA 1997 s 104-160; ATO QC66059 How changing residency affects CGT
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
).
DASP excludes Australian citizens and permanent residents (
yes
Source ATO DASP eligibility — not an Australian or New Zealand citizen, or a permanent resident
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
).
Age Pension: full portable rate needs
35 years
Source DSS Social Security Guide 7.1.1.10 — AWLR 35 years from 1 July 2014
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
AWLR from 2014; rate may proportionalise after
26 weeks
Source DSS Social Security Guide 7.1.2 — rate may be proportionalised after 26 weeks overseas
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
overseas.

Employment exercised in Thailand

Three checks, not oneThe treaty employment rule sits in

Article 15

Source Australia–Thailand DTA [1989] ATS 36 Art 15 — Dependent Personal Services (Thai RD English)

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

. The short-stay ceiling is

183

Source AU–TH DTA Art 15(2)(a) — ≤183 days in the tax year / year of income of the other State

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

, measured in the

the other State's tax year (year of income)

Source AU–TH DTA Art 15(2)(a) — "in the tax year or year of income ... of that other State"

Checked Aug 2026 · Band low · Status fresh

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

. The day count alone is not a safe answer: the employer and permanent-establishment / fixed-base conditions must also pass (

yes

Source AU–TH DTA Art 15(2)(a)-(c) — all three limbs must hold for home-only taxation

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

Article-number trapThe credit that eliminates double tax sits at Article 24 in this treaty, not the usual Article 23. Day counting uses the other State's tax year, not a rolling window.

When both States tax the same income

The treaty relief method is

ordinary tax credit

Source AU–TH DTA Art 24 — Methods of elimination; Australia and Thailand each allow a capped credit

Checked Aug 2026 · Band low · Status fresh

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

under

Article 24

Source AU–TH DTA Art 24 — credit article is 24, not 23 (numbering trap)

Checked Aug 2026 · Band low · Status fresh

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

. A credit is not an exemption: keep the foreign assessment and proof of tax paid, and apply the domestic credit limit in the State granting relief.

No social security agreement

GapThere is no Australia–Thailand social security agreement (

Source DSS — Australia international social security agreements list (32 partners) does not include Thailand

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). Portability and AWLR stay under Australian domestic rules — the income DTA does not totalise contributions.

Filed cells on this page

Evidence and sources25 dated facts for Australia–Thailand tax: DTA ATS 36, remittance relief limit, Super, CGT I1, Age Pension

The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.

Australia–Thailand DTA is in force
[1989] ATS 36; Australian Treasury income tax treaties list — Thailand status In force
yes
Source [1989] ATS 36; Australian Treasury income tax treaties list — Thailand status In force
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
DTA signature date
Thai RD DTA intro (rd.go.th/english/860.html) — signed 31 August 1989; Treasury list same date
1989-08-31
Source Thai RD DTA intro (rd.go.th/english/860.html) — signed 31 August 1989; Treasury list same date
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
DTA entry into force (Australian Treasury)
Australian Treasury income tax treaties list — Thailand EIF 27/12/1989 (S 4 [1990])
1989-12-27
Source Australian Treasury income tax treaties list — Thailand EIF 27/12/1989 (S 4 [1990])
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Dual-resident individual tie-breaker (differs from AU–VN)
AU–TH Agreement Art 4(3) (rd.go.th/english/859.html); citizenship/nationality is a factor in the third limb under Art 4(4)
permanent home → habitual abode → closer personal and economic relations
Source AU–TH Agreement Art 4(3) (rd.go.th/english/859.html); citizenship/nationality is a factor in the third limb under Art 4(4)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Treaty relief shrinks to income remitted into a remittance-basis state
AU–TH Agreement Art 3(4) — where the other State taxes only remitted income, treaty relief applies only to the remitted portion
yes
Source AU–TH Agreement Art 3(4) — where the other State taxes only remitted income, treaty relief applies only to the remitted portion
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Private pensions/annuities taxable only in the treaty residence state
AU–TH Agreement Art 18(1) — subject to Art 19, pensions and annuities taxable only in the residence State
yes
Source AU–TH Agreement Art 18(1) — subject to Art 19, pensions and annuities taxable only in the residence State
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Australia allows credit for Thai tax
AU–TH Agreement Art 24(1) — Australia allows credit for Thai tax paid on Thai-source income (subject to AU domestic credit rules)
yes
Source AU–TH Agreement Art 24(1) — Australia allows credit for Thai tax paid on Thai-source income (subject to AU domestic credit rules)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Thailand allows credit for Australian tax
AU–TH Agreement Art 24(5) — Thailand allows credit for Australian tax, capped at Thai tax on that income
yes
Source AU–TH Agreement Art 24(5) — Thailand allows credit for Australian tax, capped at Thai tax on that income
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
An Australia–Thailand social security agreement is in force
DSS — Australia international social security agreements list (32 partners) does not include Thailand
no
Source DSS — Australia international social security agreements list (32 partners) does not include Thailand
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Australia has a statutory 183-day-style residency test
ITAA 1936 s 6(1)(a)(ii) — more than one-half of the year of income
yes
Source ITAA 1936 s 6(1)(a)(ii) — more than one-half of the year of income
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Ceasing AU tax residency triggers CGT event I1 (deemed disposal)
ITAA 1997 s 104-160; ATO QC66059 How changing residency affects CGT
yes
Source ITAA 1997 s 104-160; ATO QC66059 How changing residency affects CGT
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
DASP excludes Australian citizens and permanent residents
ATO DASP eligibility — not an Australian or New Zealand citizen, or a permanent resident
yes
Source ATO DASP eligibility — not an Australian or New Zealand citizen, or a permanent resident
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
AWLR years for full portable Age Pension rate (from 2014)
DSS Social Security Guide 7.1.1.10 — AWLR 35 years from 1 July 2014
35 years
Source DSS Social Security Guide 7.1.1.10 — AWLR 35 years from 1 July 2014
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Weeks abroad before Age Pension rate may be proportionalised
DSS Social Security Guide 7.1.2 — rate may be proportionalised after 26 weeks overseas
26 weeks
Source DSS Social Security Guide 7.1.2 — rate may be proportionalised after 26 weeks overseas
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Employment article
Australia–Thailand DTA [1989] ATS 36 Art 15 — Dependent Personal Services (Thai RD English)
Article 15
Source Australia–Thailand DTA [1989] ATS 36 Art 15 — Dependent Personal Services (Thai RD English)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Short-stay day cap
AU–TH DTA Art 15(2)(a) — ≤183 days in the tax year / year of income of the other State
183
Source AU–TH DTA Art 15(2)(a) — ≤183 days in the tax year / year of income of the other State
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Day-count window
AU–TH DTA Art 15(2)(a) — "in the tax year or year of income ... of that other State"
the other State's tax year (year of income)
Source AU–TH DTA Art 15(2)(a) — "in the tax year or year of income ... of that other State"
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
All limbs required
AU–TH DTA Art 15(2)(a)-(c) — all three limbs must hold for home-only taxation
yes
Source AU–TH DTA Art 15(2)(a)-(c) — all three limbs must hold for home-only taxation
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Relief method
AU–TH DTA Art 24 — Methods of elimination; Australia and Thailand each allow a capped credit
ordinary tax credit
Source AU–TH DTA Art 24 — Methods of elimination; Australia and Thailand each allow a capped credit
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Relief article
AU–TH DTA Art 24 — credit article is 24, not 23 (numbering trap)
Article 24
Source AU–TH DTA Art 24 — credit article is 24, not 23 (numbering trap)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Ordered rungs before the tie is settled
Australia–Thailand DTA [1989] ATS 36 Art 4(2)–(4), RD English Art 1–5
3 rungs
Source Australia–Thailand DTA [1989] ATS 36 Art 4(2)–(4), RD English Art 1–5
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Nationality is not a separate rung in this treaty
Australia–Thailand DTA Art 4(4) — nationality is a factor inside closer relations, not a separate rung
no
Source Australia–Thailand DTA Art 4(4) — nationality is a factor inside closer relations, not a separate rung
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Cascade does not end in mutual agreement
Australia–Thailand DTA Art 4(2) — cascade ends at closer personal and economic relations; no mutual-agreement rung
no
Source Australia–Thailand DTA Art 4(2) — cascade ends at closer personal and economic relations; no mutual-agreement rung
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
What is different about this tie-breaker
Australia–Thailand DTA Art 4(2)–(4), RD English; contrast AU–VN ATS 44 Art 4
Three-step ladder: permanent home → habitual abode → closer relations. Nationality is only a factor inside (c), not a rung. Different from AU–VN (permanent home → centre of vital interests).
Source Australia–Thailand DTA Art 4(2)–(4), RD English; contrast AU–VN ATS 44 Art 4
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Australia domestic traps still apply (residency tests, CGT on deemed disposal, superannuation, Medicare levy)
au_vn_tax / AU-side traps — residency tests, CGT deemed disposal, superannuation reuse across destinations
yes
Source au_vn_tax / AU-side traps — residency tests, CGT deemed disposal, superannuation reuse across destinations
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026

Common questions

Is there an Australia–Thailand tax treaty?

How does Thailand's remittance rule interact with the treaty?

Is the dual-residence test the same as Australia–Vietnam?

When can Thailand tax my salary if I work there on an Australian contract?

Is there a social security agreement?

No. Thailand is not on Australia's DSS list of international social security agreements. Age Pension portability and AWLR still follow Australian domestic rules.

AU → Thailand · four cells

Four machines a thread usually collapses

Social security / totalization	no Source DSS — Australia international social security agreements list (32 partners) does not include Thailand Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Income DTA does not totalise contributions.
Treaty pensions	yes Source AU–TH Agreement Art 18(1) — subject to Art 19, pensions and annuities taxable only in the residence State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Taxing rights ≠ portability of your home pension.
Foreign-income / remittance hinge	yes Source AU–TH Agreement Art 3(4) — where the other State taxes only remitted income, treaty relief applies only to the remitted portion Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Who taxes worldwide vs remitted vs source-only.
Home-side traps still on	yes Source au_vn_tax / AU-side traps — residency tests, CGT deemed disposal, superannuation reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. AU domestic gates survive the move.

Why this beats a Facebook answer method

Method: how a fact cell works. Desk with memory when cells move: firms. Canonical pair: /australia-to-thailand/tax.

Filed cells for this pair

Thailand stay · labour · tax

Stay · Earn · Tax · Compare

Tax-residence day test	180 days Source Thailand Revenue Code §41 para 3 (rd.go.th/english/37749.html) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Foreign / worldwide income	yes Source Thailand Revenue Code §41 para 2 (bringing foreign assessable income into Thailand) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Long-stay instrument (filed)	180 days Source Royal Thai Embassy Budapest DTV page — stay up to 180 days per entry Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Local earn gate (filed)	yes Source Royal Thai Embassy Budapest DTV page — tourist-class DTV; no Thai work permit; no work for Thai entities/clients Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.

Continue from this pair

AU × Thailand stays named. Overlay → stay / earn / dest tax → tools.

Cross-check

Cross-check AU × Thailand

Home × land · AU × Thailand Two dests · AU From Australia Thailand hub AU → Thailand tax

AU across six lands

Land	Treaty	Relief	SSA	Open
Vietnam	yes Source [1992] ATS 44; Australian Treasury income tax treaties list — status In force Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source [1992] ATS 44 Art 15 / Art 23; nguon/AU_VN_DTA_1992_ATS44.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS International social security agreements — Australia has agreements with 32 listed countries; Vietnam absent from current agreements and from agreements under negotiation on that page Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Vietnam
ThailandHere	yes Source [1989] ATS 36; Australian Treasury income tax treaties list — Thailand status In force Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source AU–TH DTA Art 24 — Methods of elimination; Australia and Thailand each allow a capped credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list (32 partners) does not include Thailand Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Thailand
Indonesia	yes Source DJP (pajak.go.id) tax treaty register — Australia P3B in force (effective 1993-07-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — Article 24 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list does not include Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Indonesia
Philippines	yes Source BIR Philippine Double Taxation Agreements list — Australia treaty in force (effective 1980-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Australia–Philippines DTA Art. 24 — each State grants a credit for income tax paid in the other State, subject to the treaty and domestic-law limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list does not include the Philippines Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Philippines
Malaysia	yes Source Agreement signed Canberra 20 Aug 1980 [1981] ATS 15, amended by three protocols (1999, 2002, 2010); Australian Treasury income tax treaties list — Malaysia status In force Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source AU–MY DTA Art 14 Personal Services (ATO MLI synthesised text) — 183 days in the basis year or year of income — Article 23 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list does not include Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Malaysia
Portugal	Signed, not in force	no treaty relief yet — Agreement signed, not in force Source ATO / FITO status — AU–PT signed 30 Nov 2023 not yet in force; nguon/PT_SOURCES.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source DSS / Services Australia — Australia–Portugal international social security agreement (Portugal on the published partner list; ATO bilateral SSA table notes start 1 October 2002) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Portugal

Eight passports on Thailand 8 overlays

Passport	Treaty	Relief	SSA	Open
AUHere	yes Source [1989] ATS 36; Australian Treasury income tax treaties list — Thailand status In force Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source AU–TH DTA Art 24 — Methods of elimination; Australia and Thailand each allow a capped credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list (32 partners) does not include Thailand Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Thailand
SG	yes Source MOF Singapore — revised Singapore–Thailand DTA enters into force on 15 February 2016 (signed 11 June 2015) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Singapore–Thailand Agreement Art 22 — each State credits tax paid in the other, subject to domestic limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Thailand social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Thailand
KR	yes Source Thai RD DTA list (rd.go.th/english/766.html) — Korea appears in Thailand's in-force DTA network; full English convention text published by the RD and Art 4 read from it Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source KR–TH Convention Art 5 Elimination of Double Taxation (Thai RD English HTML Art 1–5) — ordinary foreign-tax credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source NPS social security agreements overview — Thailand is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Thailand
CN	yes Source Thai RD DTA list (rd.go.th/english/766.html) — China appears in Thailand's in-force DTA network; full English convention text published by the RD and Art 4 read from it Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CN–TH DTA Art 23 Elimination of Double Taxation (Thai RD English HTML Art 21–25) — ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Thailand — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Thailand
JP	yes Source Thai RD intro japan — signed 7 April 1990; instruments exchanged 1 August 1990; effect in Thailand from 1 Jan 1991 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Japan–Thailand Convention Art 21 — each State credits tax paid in the other, subject to treaty limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source Japan Pension Service — Status of Agreements in Force (24 partners) does not include Thailand Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Thailand
UK	yes Source GOV.UK Thailand tax treaties — double taxation convention entered into force on 20 November 1981 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source UK–Thailand Convention Art 23 — UK credits Thai tax; Thailand credits UK tax, subject to domestic limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source GOV.UK Reciprocal agreements + NI38 country lists do not include Thailand as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Thailand
CA	yes Source Thai RD intro canada — Convention signed 11 April 1984; instruments exchanged 16 July 1985 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Canada–Thailand Convention Art 22 — Canada credits Thai tax; Thailand credits Canadian tax, subject to domestic limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CRA countries-with-agreement table (Open Government CSV July 2024) does not list Thailand Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Thailand
US	yes Source US–Thailand Income Tax Convention, signed Bangkok 26 Nov 1996; Art 30 general effective date 1 Jan 1998 (irs.gov/pub/irs-trty/thailand.pdf) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source US–TH DTA Art 16 Dependent Personal Services (IRS thailand.pdf); relief already flagged in us_th_ftc_relief_art25 — Article 25 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source SSA — U.S. International Social Security (Totalization) Agreements list does not include Thailand Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Thailand

Cells cite primary sources with check months. Method · Sources · Disclosure. Not personalised tax advice.

Named pair: From Australia · AU → Thailand tax.

Also filed for Thailand: Singapore · South Korea · China · Japan · United Kingdom · Canada · United States.