ThailandChina → Thailand · tax
In plain termsTwo machines, one remittance hinge. Thailand counts days and remittances; China keeps the six-year rule and domicile tests. If both call you resident, Art 4 breaks the tie — and this pair lets you in where the Korea text would push you out.
There is a treaty — and the RD publishes the text
China–Thailand income tax treaty is in the RD in-force network ( 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 Method: figures past 2× SLA hide. See /method · /status · /changelog.yes
Art 4 — what actually breaks a dual-residence tie
The cascade is Source China-Thailand income tax agreement, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/china_e.pdf) - read line-by-line Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source China-Thailand income tax agreement, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/china_e.pdf) - read line-by-line - count of ordered rungs in the individual cascade Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source China-Thailand income tax agreement, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/china_e.pdf) - read line-by-line - whether nationality appears as a tie-breaker rung Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source China-Thailand income tax agreement, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/china_e.pdf) - read line-by-line - whether the individual cascade ends in a competent-authority mutual agreement procedure Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source China-Thailand income tax agreement, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/china_e.pdf) - read line-by-line - Art 4(3): for a person other than an individual the competent authorities settle residence by mutual agreement; there is no mechanical entity test Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.permanent home → centre of vital interests → habitual abode → nationality → mutual agreement
5 rungs
yes
yes
yes
Two Thailand treaties, two different doorsThis agreement has no source-only exclusion in the residence definition ( Source China-Thailand income tax agreement, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/china_e.pdf) - read line-by-line - Art 4(1) lists domicile, residence, head office, place of incorporation or any other criterion of a similar nature and stops there; unlike the Korea-Thailand text it does NOT exclude persons taxed on local-source income only Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source China-Thailand income tax agreement, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/china_e.pdf) - read line-by-line - drafting note, not advice Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.yes
The individual ladder is the standard five rungs, but Art 4(1) has no source-only carve-out — the Korea-Thailand text has one and this one does not. So a year in which Thailand taxes you on Thai-source income only can still put you inside the Thai side of the definition here, and you can reach the cascade rather than fall out of the treaty. Same-looking pair, different entry gate.
The remittance hinge
Client trapThailand's remittance basis interacts with this pair's DTA relief ( Source Stack with Thailand Revenue Code §41 remittance basis (/thailand/tax) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source Thailand Revenue Code §41 para 3 (rd.go.th/english/37749.html) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source Thailand Revenue Code §41 para 2 (bringing foreign assessable income into Thailand) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.yes
180 days
yes
China-side traps — destination does not delete them
China domestic traps still apply when Thailand is the destination ( Source cn_vn_tax — six-year rule / domicile / hukou clearance reuse Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.yes
How it stacks with Thai law
Thailand taxes a resident (≥180 days) on Thai-source income and on foreign income remitted into Thailand — read the destination pillar: Thailand tax residency. China may still tax you under domicile or the six-year rule; treaty relief keeps the same yuan from being taxed twice, but never removes the second filing.
Employment exercised in Thailand
Three checks, not oneThe treaty employment rule sits in Source CN–TH DTA Art 15 Dependent Personal Services (Thai RD English HTML) — employment article Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source CN–TH DTA Art 15 Dependent Personal Services (Thai RD English HTML) — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source CN–TH DTA Art 15 Dependent Personal Services (Thai RD English HTML) — day-count window Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source CN–TH DTA Art 15 Dependent Personal Services (Thai RD English HTML) — employer and PE/fixed-base limbs also required Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.Article 15
183 days
any twelve-month period
yes
Day-count trapChina–Thailand measures 183 days within any twelve-month period under Article 15.
When both States tax the same income
The treaty relief method is 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. Source CN–TH DTA Art 15 Dependent Personal Services (Thai RD English HTML) — relief article Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.ordinary tax credit
Article 23
Filed cells on this page
Evidence and sources18 dated facts for China–Thailand tax: DTA in RD network, remittance hinge, six-year rule
The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.
- China–Thailand income tax treaty is in the RD in-force networkThai 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 itchecked Aug 2026
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Thai remittance basis interacts with this pair's DTA reliefStack with Thailand Revenue Code §41 remittance basis (/thailand/tax)checked Aug 2026
yes
Source Stack with Thailand Revenue Code §41 remittance basis (/thailand/tax)
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- China domestic traps still apply when Thailand is the destinationcn_vn_tax — six-year rule / domicile / hukou clearance reusechecked Aug 2026
yes
Source cn_vn_tax — six-year rule / domicile / hukou clearance reuse
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Art 4 tie-breaker cascade, China–ThailandChina-Thailand income tax agreement, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/china_e.pdf) - read line-by-linechecked Aug 2026
permanent home → centre of vital interests → habitual abode → nationality → mutual agreement
Source China-Thailand income tax agreement, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/china_e.pdf) - read line-by-line
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Ordered rungs before the tie is settledChina-Thailand income tax agreement, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/china_e.pdf) - read line-by-line - count of ordered rungs in the individual cascadechecked Aug 2026
5 rungs
Source China-Thailand income tax agreement, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/china_e.pdf) - read line-by-line - count of ordered rungs in the individual cascade
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Nationality is a rung, not the first testChina-Thailand income tax agreement, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/china_e.pdf) - read line-by-line - whether nationality appears as a tie-breaker rungchecked Aug 2026
yes
Source China-Thailand income tax agreement, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/china_e.pdf) - read line-by-line - whether nationality appears as a tie-breaker rung
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Cascade ends in competent-authority mutual agreementChina-Thailand income tax agreement, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/china_e.pdf) - read line-by-line - whether the individual cascade ends in a competent-authority mutual agreement procedurechecked Aug 2026
yes
Source China-Thailand income tax agreement, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/china_e.pdf) - read line-by-line - whether the individual cascade ends in a competent-authority mutual agreement procedure
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Companies get no ladder — only mutual agreementChina-Thailand income tax agreement, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/china_e.pdf) - read line-by-line - Art 4(3): for a person other than an individual the competent authorities settle residence by mutual agreement; there is no mechanical entity testchecked Aug 2026
yes
Source China-Thailand income tax agreement, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/china_e.pdf) - read line-by-line - Art 4(3): for a person other than an individual the competent authorities settle residence by mutual agreement; there is no mechanical entity test
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- No source-only exclusion in the residence definitionChina-Thailand income tax agreement, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/china_e.pdf) - read line-by-line - Art 4(1) lists domicile, residence, head office, place of incorporation or any other criterion of a similar nature and stops there; unlike the Korea-Thailand text it does NOT exclude persons taxed on local-source income onlychecked Aug 2026
yes
Source China-Thailand income tax agreement, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/china_e.pdf) - read line-by-line - Art 4(1) lists domicile, residence, head office, place of incorporation or any other criterion of a similar nature and stops there; unlike the Korea-Thailand text it does NOT exclude persons taxed on local-source income only
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- What is unusual in this pairChina-Thailand income tax agreement, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/china_e.pdf) - read line-by-line - drafting note, not advicechecked Aug 2026
The individual ladder is the standard five rungs, but Art 4(1) has no source-only carve-out — the Korea-Thailand text has one and this one does not. So a year in which Thailand taxes you on Thai-source income only can still put you inside the Thai side of the definition here, and you can reach the cascade rather than fall out of the treaty. Same-looking pair, different entry gate.
Source China-Thailand income tax agreement, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/china_e.pdf) - read line-by-line - drafting note, not advice
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Treaty article for employment incomeCN–TH DTA Art 15 Dependent Personal Services (Thai RD English HTML) — employment articlechecked Aug 2026
Article 15
Source CN–TH DTA Art 15 Dependent Personal Services (Thai RD English HTML) — employment article
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Short-stay day ceiling for employment exemptionCN–TH DTA Art 15 Dependent Personal Services (Thai RD English HTML) — short-stay day ceilingchecked Aug 2026
183 days
Source CN–TH DTA Art 15 Dependent Personal Services (Thai RD English HTML) — short-stay day ceiling
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- How the short-stay days are measuredCN–TH DTA Art 15 Dependent Personal Services (Thai RD English HTML) — day-count windowchecked Aug 2026
any twelve-month period
Source CN–TH DTA Art 15 Dependent Personal Services (Thai RD English HTML) — day-count window
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Whether all short-stay limbs must pass togetherCN–TH DTA Art 15 Dependent Personal Services (Thai RD English HTML) — employer and PE/fixed-base limbs also requiredchecked Aug 2026
yes
Source CN–TH DTA Art 15 Dependent Personal Services (Thai RD English HTML) — employer and PE/fixed-base limbs also required
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Treaty method for eliminating double taxationCN–TH DTA Art 23 Elimination of Double Taxation (Thai RD English HTML Art 21–25) — ordinary creditchecked Aug 2026
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Treaty article for relief from double taxationCN–TH DTA Art 15 Dependent Personal Services (Thai RD English HTML) — relief articlechecked Aug 2026
Article 23
Source CN–TH DTA Art 15 Dependent Personal Services (Thai RD English HTML) — relief article
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- A China–Thailand social security agreement is in forceMOHRSS / published China bilateral social security partner list (13 countries) does not include Thailand — same gate as cn_vn_social_security_agreement_in_forcechecked Aug 2026
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Private pensions generally residence-only (Art 18), unless borne by an enterprise/PE of the other stateCN–TH Agreement Art 18(1)–(2) (Thai RD china_e.pdf, OCR) — subject to Art 19(2), pensions for past employment taxable only in the residence State under (1); notwithstanding, the other State may tax if payments are borne by an enterprise of that State or a PE situated therein (Art 18(2))checked Aug 2026
yes
Source CN–TH Agreement Art 18(1)–(2) (Thai RD china_e.pdf, OCR) — subject to Art 19(2), pensions for past employment taxable only in the residence State under (1); notwithstanding, the other State may tax if payments are borne by an enterprise of that State or a PE situated therein (Art 18(2))
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
Common questions
Is there a China–Thailand tax treaty?
Yes — China appears in Thailand's Revenue Department list of in-force double taxation agreements, and the RD publishes the full English agreement text. Art 4 (Resident) is filed on this page from that text.
If both China and Thailand call me resident, which one wins?
Art 4(2) runs a five-rung cascade: permanent home, then centre of vital interests, then habitual abode, then nationality, then mutual agreement between the two tax authorities. Unlike the Korea–Thailand convention, Art 4(1) here has no carve-out for people taxed on local-source income only — so a Thai-source-only year can still leave you inside the definition and reach the cascade.
How does Thailand's remittance rule interact with the treaty?
Thailand taxes residents on foreign income when it is remitted into the country (Revenue Code §41). Treaty relief must be read against that remittance hinge — do not assume worldwide Thai tax without checking what you actually brought in.
Do China-side traps still apply?
Yes. The six-year rule for individual income tax, domicile concepts, and hukou clearance are Chinese domestic rules. Moving to Thailand does not switch them off.
What is the employment short-stay day count?
China–Thailand measures 183 days within any twelve-month period under Article 15.
CN → Thailand · four cells
Four machines a thread usually collapses
| Social security / totalization | noSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. |
|---|---|
| Treaty pensions | yesSource CN–TH Agreement Art 18(1)–(2) (Thai RD china_e.pdf, OCR) — subject to Art 19(2), pensions for past employment taxable only in the residence State under (1); notwithstanding, the other State may tax if payments are borne by an enterprise of that State or a PE situated therein (Art 18(2)) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| Foreign-income / remittance hinge | yesSource Stack with Thailand Revenue Code §41 remittance basis (/thailand/tax) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| Home-side traps still on | yesSource cn_vn_tax — six-year rule / domicile / hukou clearance reuse Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
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: /china-to-thailand/tax.
Filed cells for this pair
Thailand stay · labour · tax
| Tax-residence day test | 180 daysSource Thailand Revenue Code §41 para 3 (rd.go.th/english/37749.html) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
|---|---|
| Foreign / worldwide income | yesSource Thailand Revenue Code §41 para 2 (bringing foreign assessable income into Thailand) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| Long-stay instrument (filed) | 180 daysSource Royal Thai Embassy Budapest DTV page — stay up to 180 days per entry Checked Aug 2026 · Band high · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| Local earn gate (filed) | yesSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. |
Continue from this pair
CN × Thailand stays named. Overlay → stay / earn / dest tax → tools.
Cross-check
Cross-check CN × Thailand
CN across six lands
CN across six lands| Land | Treaty | Relief | SSA | Open |
|---|---|---|---|---|
| Vietnam | yesSource China–Vietnam DTA 1995; VN GDT treaty list; MFA treaty PDF Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource China–Vietnam DTA Art 15 / Art 23; nguon/CN_VN_DTA_1995.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource MOHRSS — China bilateral social security agreements in force with listed partners (DE/KR/DK/FI/CA/CH/NL/ES/LU/JP/RS etc.) — Vietnam absent Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | CN → Vietnam |
| ThailandHere | yesSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | CN → Thailand |
| Indonesia | yesSource DJP (pajak.go.id) tax treaty register — China P3B in force (effective 2004-01-01) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource CN–ID Art 15 — 183 days within any twelve-month period — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource MOHRSS / published China bilateral social security partner list (13 countries) does not include Indonesia — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | CN → Indonesia |
| Philippines | yesSource BIR Philippine Double Taxation Agreements list — China treaty in force (effective 2002-01-01) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource China–Philippines DTA Art. 23 — China grants credit for Philippine tax and the Philippines grants credit for Chinese tax, subject to domestic-law limits Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource MOHRSS / published China bilateral social security partner list (13 countries) does not include Philippines — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | CN → Philippines |
| Malaysia | yesSource HASiL China DTA PDF header — Signed 23 November 1985; Entry into Force 14 September 1986; Effective Date 1 January 1988; Protocol amending signed 5 June 2000; Exchange of Notes 1 November 2016 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource China–Malaysia DTA Art 23 — China credits Malaysian tax, capped at Chinese tax on that income Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource MOHRSS / published China bilateral social security partner list (13 countries) does not include Malaysia — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | CN → Malaysia |
| Portugal | yesSource Portugal OECD MLI consolidated position + AT DTC summary table — Portugal–China Agreement, Original signed 21-04-1998, entry into force 08-06-2000 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource CN–PT Agreement Art 23 — Methods for Elimination of Double Taxation (China credits Portuguese tax; Portugal credits Chinese tax) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource MOHRSS / published China bilateral social security partner list (13 countries) does not include Portugal — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | CN → Portugal |
Vietnam
Indonesia
Philippines
Malaysia
PortugalEight passports on Thailand 8 overlays
| Passport | Treaty | Relief | SSA | Open |
|---|---|---|---|---|
| AU | yesSource [1989] ATS 36; Australian Treasury income tax treaties list — Thailand status In force Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource AU–TH DTA Art 24 — Methods of elimination; Australia and Thailand each allow a capped credit Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource DSS — Australia international social security agreements list (32 partners) does not include Thailand Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | AU → Thailand |
| SG | yesSource MOF Singapore — revised Singapore–Thailand DTA enters into force on 15 February 2016 (signed 11 June 2015) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource Singapore–Thailand Agreement Art 22 — each State credits tax paid in the other, subject to domestic limits Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | SG → Thailand |
| KR | yesSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | KR → Thailand |
| CNHere | yesSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | CN → Thailand |
| JP | yesSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource Japan–Thailand Convention Art 21 — each State credits tax paid in the other, subject to treaty limits Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource Japan Pension Service — Status of Agreements in Force (24 partners) does not include Thailand Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | JP → Thailand |
| UK | yesSource GOV.UK Thailand tax treaties — double taxation convention entered into force on 20 November 1981 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource UK–Thailand Convention Art 23 — UK credits Thai tax; Thailand credits UK tax, subject to domestic limits Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | UK → Thailand |
| CA | yesSource Thai RD intro canada — Convention signed 11 April 1984; instruments exchanged 16 July 1985 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource Canada–Thailand Convention Art 22 — Canada credits Thai tax; Thailand credits Canadian tax, subject to domestic limits Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource CRA countries-with-agreement table (Open Government CSV July 2024) does not list Thailand Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | CA → Thailand |
| US | yesSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource SSA — U.S. International Social Security (Totalization) Agreements list does not include Thailand Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | US → Thailand |
AU
SG
KR
JP
UK
CA
USCells cite primary sources with check months. Method · Sources · Disclosure. Not personalised tax advice.
Named pair: From China · CN → Thailand tax.
Also filed for Thailand: Australia · Singapore · South Korea · Japan · United Kingdom · Canada · United States.