Japan → Thailand · tax

In plain termsTwo machines, one remittance hinge. Thailand counts days and remittances; Japan keeps exit tax and nenkin. The DTA has been in force since 1990 — but neither country's domestic traps vanish because of it.

There is a treaty — in force since 1990

An in-force Japan–Thailand income tax convention exists (

yes

Source Thai RD intro japan — signed 7 April 1990; instruments exchanged 1 August 1990; effect in Thailand from 1 Jan 1991

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), signed

1990-04-07

Source Thai RD intro japan — signed on 7th April 1990

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, instruments of ratification exchanged

1990-08-01

Source Thai RD intro japan — instruments of ratification exchanged on 1st August 1990

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per Thai RD (effective in Thailand from 1 January 1991). Compare the live beachhead pair: Japan → Vietnam · tax.

The remittance hinge

Client trapThailand's remittance basis interacts with this pair's DTA relief (

yes

Source Stack with Thailand Revenue Code §41 remittance basis (/thailand/tax)

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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.

Japan-side traps — destination does not delete them

Japan domestic traps still apply when Thailand is the destination (

yes

Source jp_vn_tax — exit tax / nenkin traps reuse across destinations

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): exit tax on emigration and nenkin contribution rules. The income DTA narrows double tax; it does not cancel your Japanese obligations.

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. Japan may still tax you as a resident or on exit; treaty relief and foreign tax credit keep the same yen from being taxed twice, but never remove the second filing.

Art 4 — what actually breaks a dual-residence tie

Japan–Thailand does not file an OECD five-rung cascade for individuals. Filed cascade: no individual cascade — dual residence goes straight to competent-authority mutual agreement. Rungs:

0 rungs

Source Japan–Thailand Convention Art 4(2) — count of ordered rungs before mutual agreement (0 = straight to MAP)

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. Nationality rung:

Source Japan–Thailand Convention Art 4(2) — no nationality / permanent-home ladder

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. Ends at mutual agreement:

yes

Source Japan–Thailand Convention Art 4(2) — competent authorities determine residence by mutual agreement

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The twistMAP-only structure: no permanent-home ladder. Art 4(1) has a source-only carve-out. Personal services / employment sit in Article 14 with a 180-day ceiling — not Article 15 / 183.

Employment exercised in Thailand

Three checks, not oneThe treaty employment rule sits in

Article 14

Source Japan–Thailand Convention Art 14 — personal (including professional) services

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. The short-stay ceiling is

180 days

Source Japan–Thailand Convention Art 14(1)(a) — not exceeding in the aggregate 180 days in the calendar year concerned (not 183)

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, measured in the

calendar year concerned

Source Japan–Thailand Convention Art 14(1)(a)

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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 Japan–Thailand Convention Art 14(1) — ≤180 days, paymaster resident of the residence State, and remuneration not borne by an enterprise chargeable in the work State must all hold

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180-day trapJapan–Thailand employment is Article 14 with a 180-day ceiling — not 183, and not Article 15. Copying Korea or Singapore day counts onto this pair is a filing error.

When both States tax the same income

The treaty relief method is

ordinary tax credit

Source Japan–Thailand Convention Art 21 — each State credits tax paid in the other, subject to treaty limits

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under

Article 21

Source Japan–Thailand Convention Art 21, Elimination of Double Taxation

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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.

Filed cells on this page

Evidence and sources18 dated facts for Japan–Thailand tax: DTA signed 1990, remittance hinge, exit tax

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

Japan–Thailand income tax treaty is in force
Thai RD intro japan — signed 7 April 1990; instruments exchanged 1 August 1990; effect in Thailand from 1 Jan 1991
yes
Source Thai RD intro japan — signed 7 April 1990; instruments exchanged 1 August 1990; effect in Thailand from 1 Jan 1991
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DTA signature date
Thai RD intro japan — signed on 7th April 1990
1990-04-07
Source Thai RD intro japan — signed on 7th April 1990
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Instruments of ratification exchanged
Thai RD intro japan — instruments of ratification exchanged on 1st August 1990
1990-08-01
Source Thai RD intro japan — instruments of ratification exchanged on 1st August 1990
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Thai remittance basis interacts with this pair's DTA relief
Stack with Thailand Revenue Code §41 remittance basis (/thailand/tax)
yes
Source Stack with Thailand Revenue Code §41 remittance basis (/thailand/tax)
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Japan domestic traps still apply when Thailand is the destination
jp_vn_tax — exit tax / nenkin traps reuse across destinations
yes
Source jp_vn_tax — exit tax / nenkin traps reuse across destinations
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checked Aug 2026
Art 4 tie-breaker cascade, Japan–Thailand
Japan–Thailand Convention Art 4(2), MOF synthesised text
no individual cascade — dual residence goes straight to competent-authority mutual agreement
Source Japan–Thailand Convention Art 4(2), MOF synthesised text
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Ordered rungs before the tie is settled
Japan–Thailand Convention Art 4(2) — count of ordered rungs before mutual agreement (0 = straight to MAP)
0 rungs
Source Japan–Thailand Convention Art 4(2) — count of ordered rungs before mutual agreement (0 = straight to MAP)
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Nationality is a rung in this treaty
Japan–Thailand Convention Art 4(2) — no nationality / permanent-home ladder
no
Source Japan–Thailand Convention Art 4(2) — no nationality / permanent-home ladder
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Cascade ends in mutual agreement
Japan–Thailand Convention Art 4(2) — competent authorities determine residence by mutual agreement
yes
Source Japan–Thailand Convention Art 4(2) — competent authorities determine residence by mutual agreement
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What is different about this tie-breaker
Japan–Thailand Convention Art 4 / Art 14, MOF synthesised text
MAP-only structure: no permanent-home ladder. Art 4(1) has a source-only carve-out. Personal services / employment sit in Article 14 with a 180-day ceiling — not Article 15 / 183.
Source Japan–Thailand Convention Art 4 / Art 14, MOF synthesised text
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Treaty article for employment / personal services income
Japan–Thailand Convention Art 14 — personal (including professional) services
Article 14
Source Japan–Thailand Convention Art 14 — personal (including professional) services
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Short-stay ceiling for personal services in the other State
Japan–Thailand Convention Art 14(1)(a) — not exceeding in the aggregate 180 days in the calendar year concerned (not 183)
180 days
Source Japan–Thailand Convention Art 14(1)(a) — not exceeding in the aggregate 180 days in the calendar year concerned (not 183)
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checked Aug 2026
Period used for the employment day count
Japan–Thailand Convention Art 14(1)(a)
calendar year concerned
Source Japan–Thailand Convention Art 14(1)(a)
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Day count alone is not enough
Japan–Thailand Convention Art 14(1) — ≤180 days, paymaster resident of the residence State, and remuneration not borne by an enterprise chargeable in the work State must all hold
yes
Source Japan–Thailand Convention Art 14(1) — ≤180 days, paymaster resident of the residence State, and remuneration not borne by an enterprise chargeable in the work State must all hold
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Method for eliminating double taxation
Japan–Thailand Convention Art 21 — each State credits tax paid in the other, subject to treaty limits
ordinary tax credit
Source Japan–Thailand Convention Art 21 — each State credits tax paid in the other, subject to treaty limits
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Treaty relief article
Japan–Thailand Convention Art 21, Elimination of Double Taxation
Article 21
Source Japan–Thailand Convention Art 21, Elimination of Double Taxation
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A Japan–Thailand social security agreement is in force
Japan Pension Service — Status of Agreements in Force (24 partners) does not include Thailand
no
Source Japan Pension Service — Status of Agreements in Force (24 partners) does not include Thailand
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No private-pensions article — residual private pensions sit in Art 20 other income (residence-only)
JP–TH Convention 1990 (Thai RD japan_e.pdf) — no dedicated private-pensions article; Art 14 carves pensions out of employment income; Art 17 covers government-service pensions only; residual private pensions fall under Art 20 other income (taxable only in the residence State, subject to PE connection)
yes
Source JP–TH Convention 1990 (Thai RD japan_e.pdf) — no dedicated private-pensions article; Art 14 carves pensions out of employment income; Art 17 covers government-service pensions only; residual private pensions fall under Art 20 other income (taxable only in the residence State, subject to PE connection)
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checked Aug 2026

Common questions

Is there a Japan–Thailand tax treaty?

Yes. The convention was signed on 7 April 1990 and instruments of ratification were exchanged on 1 August 1990, with effect in Thailand from 1 January 1991, per Thailand's Revenue Department English intro. It covers dual residence and relief from double taxation — it does not replace Japanese exit tax or nenkin rules.

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 and then claim full Japanese credit without checking what you actually brought in.

Do Japan-side traps still apply?

Yes. Exit tax on emigration and nenkin (pension) contribution rules are Japanese domestic rules. Moving to Thailand does not switch them off.

Is this the same as Japan–Vietnam?

Same Japan-side machine, different destination treaty and Thai remittance law. Do not copy the Vietnam cascade onto Thailand without reading the convention text.

Is the short-stay test 183 days like other Thailand overlays?

No. Japan–Thailand employment is Article 14 with a 180-day ceiling — not 183, and not Article 15. Do not copy Korea or Singapore day counts onto this pair. Article 4 for individuals goes straight to mutual agreement; there is no OECD five-rung cascade filed.

JP → Thailand · four cells

Four machines a thread usually collapses

Social security / totalization	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. Income DTA does not totalise contributions.
Treaty pensions	yes Source JP–TH Convention 1990 (Thai RD japan_e.pdf) — no dedicated private-pensions article; Art 14 carves pensions out of employment income; Art 17 covers government-service pensions only; residual private pensions fall under Art 20 other income (taxable only in the residence State, subject to PE connection) Checked Aug 2026 · Band med · 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 Stack with Thailand Revenue Code §41 remittance basis (/thailand/tax) 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 jp_vn_tax — exit tax / nenkin traps reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. JP 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: /japan-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

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

From JapanAll 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 JP → VietnamSame passport, other land JP → IndonesiaSame passport, other land JP → PhilippinesSame passport, other land JP → MalaysiaSame passport, other land JP → PortugalSame passport, other land

Cross-check

Cross-check JP × Thailand

Home × land · JP × Thailand Two dests · JP From Japan Thailand hub JP → Thailand tax

JP across six lands

Land	Treaty	Relief	SSA	Open
Vietnam	yes Source Japan–Vietnam DTA 1995; MOF tax convention list; MOF synthesised text 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–Vietnam DTA Art 15 / Art 23; nguon/JP_VN_DTA_1995.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MHLW / JPS social security agreement country lists — Vietnam not among agreements in force; MOFA press release 18 July 2025 only announces commencement of intergovernmental negotiations Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Vietnam
ThailandHere	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
Indonesia	yes Source DJP (pajak.go.id) tax treaty register — Japan P3B in force (effective 1983-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source JP–ID Art 15 — 183 days in the calendar year concerned — Article 23 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 Japan Pension Service — Status of Agreements in Force (24 partners) does not include Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Indonesia
Philippines	yes Source BIR Philippine Double Taxation Agreements list — Japan treaty in force (effective 1981-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Japan–Philippines Convention Art. 23 — each State grants credit for qualifying tax paid in the other State, subject to the treaty limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Japan Pension Service — Status of Agreements in Force lists the Philippines among Japan’s implemented SSA partners Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Philippines
Malaysia	yes Source MOF Japan MLI list — Malaysia Original signed 19-02-1999, entered into force 31-12-1999; Protocol 10-02-2010 / 01-12-2010; MOF synthesised text of Agreement as modified by MLI Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source JP–MY DTA Art 15 (MOF synthesised text); relief Art 22 ordinary credit — Article 22 ordinary credit 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 Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Malaysia
Portugal	yes Source Portugal OECD MLI consolidated position + AT DTC summary table (Parliament's Resolution 50/2012) — Convention between the Portuguese Republic and Japan, Original signed 19-12-2011, entry into force 28-07-2013 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source JP–PT Convention Art 22 — Elimination of Double Taxation (Portugal credits Japanese tax; Japan credits Portuguese tax) 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 Portugal Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Portugal

Eight passports on Thailand 8 overlays

Passport	Treaty	Relief	SSA	Open
AU	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
JPHere	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 Japan · JP → Thailand tax.

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

Japan → Thailand · tax

There is a treaty — in force since 1990

An in-force Japan–Thailand income tax convention exists (

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.

), signed

1990-04-07

Source Thai RD intro japan — signed on 7th April 1990

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

, instruments of ratification exchanged

1990-08-01

Source Thai RD intro japan — instruments of ratification exchanged on 1st August 1990

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

per Thai RD (effective in Thailand from 1 January 1991). Compare the live beachhead pair: Japan → Vietnam · tax.

The remittance hinge

Client trapThailand's remittance basis interacts with this pair's DTA relief (

yes

Source Stack with Thailand Revenue Code §41 remittance basis (/thailand/tax)

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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)

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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)

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

) — read Thailand tax residency.

Japan-side traps — destination does not delete them

Japan domestic traps still apply when Thailand is the destination (

yes

Source jp_vn_tax — exit tax / nenkin traps reuse across destinations

Checked Aug 2026 · Band low · Status fresh

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

): exit tax on emigration and nenkin contribution rules. The income DTA narrows double tax; it does not cancel your Japanese obligations.

How it stacks with Thai law

Art 4 — what actually breaks a dual-residence tie

Japan–Thailand does not file an OECD five-rung cascade for individuals. Filed cascade: no individual cascade — dual residence goes straight to competent-authority mutual agreement. Rungs:

0 rungs

Source Japan–Thailand Convention Art 4(2) — count of ordered rungs before mutual agreement (0 = straight to MAP)

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

. Nationality rung:

Source Japan–Thailand Convention Art 4(2) — no nationality / permanent-home ladder

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

. Ends at mutual agreement:

yes

Source Japan–Thailand Convention Art 4(2) — competent authorities determine residence by mutual agreement

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

The twistMAP-only structure: no permanent-home ladder. Art 4(1) has a source-only carve-out. Personal services / employment sit in Article 14 with a 180-day ceiling — not Article 15 / 183.

Employment exercised in Thailand

Three checks, not oneThe treaty employment rule sits in

Article 14

Source Japan–Thailand Convention Art 14 — personal (including professional) services

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

. The short-stay ceiling is

180 days

Source Japan–Thailand Convention Art 14(1)(a) — not exceeding in the aggregate 180 days in the calendar year concerned (not 183)

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, measured in the

calendar year concerned

Source Japan–Thailand Convention Art 14(1)(a)

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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 Japan–Thailand Convention Art 14(1) — ≤180 days, paymaster resident of the residence State, and remuneration not borne by an enterprise chargeable in the work State must all hold

Checked Aug 2026 · Band low · Status fresh

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

180-day trapJapan–Thailand employment is Article 14 with a 180-day ceiling — not 183, and not Article 15. Copying Korea or Singapore day counts onto this pair is a filing error.

When both States tax the same income

The treaty relief method is

ordinary tax credit

Source Japan–Thailand Convention Art 21 — each State credits tax paid in the other, subject to treaty limits

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under

Article 21

Source Japan–Thailand Convention Art 21, Elimination of Double Taxation

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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.

Filed cells on this page

Evidence and sources18 dated facts for Japan–Thailand tax: DTA signed 1990, remittance hinge, exit tax

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

Japan–Thailand income tax treaty is in force
Thai RD intro japan — signed 7 April 1990; instruments exchanged 1 August 1990; effect in Thailand from 1 Jan 1991
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.
checked Aug 2026
DTA signature date
Thai RD intro japan — signed on 7th April 1990
1990-04-07
Source Thai RD intro japan — signed on 7th April 1990
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Instruments of ratification exchanged
Thai RD intro japan — instruments of ratification exchanged on 1st August 1990
1990-08-01
Source Thai RD intro japan — instruments of ratification exchanged on 1st August 1990
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Thai remittance basis interacts with this pair's DTA relief
Stack with Thailand Revenue Code §41 remittance basis (/thailand/tax)
yes
Source Stack with Thailand Revenue Code §41 remittance basis (/thailand/tax)
Checked Aug 2026 · Band med · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Japan domestic traps still apply when Thailand is the destination
jp_vn_tax — exit tax / nenkin traps reuse across destinations
yes
Source jp_vn_tax — exit tax / nenkin traps reuse across destinations
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 4 tie-breaker cascade, Japan–Thailand
Japan–Thailand Convention Art 4(2), MOF synthesised text
no individual cascade — dual residence goes straight to competent-authority mutual agreement
Source Japan–Thailand Convention Art 4(2), MOF synthesised text
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Ordered rungs before the tie is settled
Japan–Thailand Convention Art 4(2) — count of ordered rungs before mutual agreement (0 = straight to MAP)
0 rungs
Source Japan–Thailand Convention Art 4(2) — count of ordered rungs before mutual agreement (0 = straight to MAP)
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Nationality is a rung in this treaty
Japan–Thailand Convention Art 4(2) — no nationality / permanent-home ladder
no
Source Japan–Thailand Convention Art 4(2) — no nationality / permanent-home ladder
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Cascade ends in mutual agreement
Japan–Thailand Convention Art 4(2) — competent authorities determine residence by mutual agreement
yes
Source Japan–Thailand Convention Art 4(2) — competent authorities determine residence by mutual agreement
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
What is different about this tie-breaker
Japan–Thailand Convention Art 4 / Art 14, MOF synthesised text
MAP-only structure: no permanent-home ladder. Art 4(1) has a source-only carve-out. Personal services / employment sit in Article 14 with a 180-day ceiling — not Article 15 / 183.
Source Japan–Thailand Convention Art 4 / Art 14, MOF synthesised text
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Treaty article for employment / personal services income
Japan–Thailand Convention Art 14 — personal (including professional) services
Article 14
Source Japan–Thailand Convention Art 14 — personal (including professional) services
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Short-stay ceiling for personal services in the other State
Japan–Thailand Convention Art 14(1)(a) — not exceeding in the aggregate 180 days in the calendar year concerned (not 183)
180 days
Source Japan–Thailand Convention Art 14(1)(a) — not exceeding in the aggregate 180 days in the calendar year concerned (not 183)
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Period used for the employment day count
Japan–Thailand Convention Art 14(1)(a)
calendar year concerned
Source Japan–Thailand Convention Art 14(1)(a)
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Day count alone is not enough
Japan–Thailand Convention Art 14(1) — ≤180 days, paymaster resident of the residence State, and remuneration not borne by an enterprise chargeable in the work State must all hold
yes
Source Japan–Thailand Convention Art 14(1) — ≤180 days, paymaster resident of the residence State, and remuneration not borne by an enterprise chargeable in the work State must all hold
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Method for eliminating double taxation
Japan–Thailand Convention Art 21 — each State credits tax paid in the other, subject to treaty limits
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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Treaty relief article
Japan–Thailand Convention Art 21, Elimination of Double Taxation
Article 21
Source Japan–Thailand Convention Art 21, Elimination of Double Taxation
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
A Japan–Thailand social security agreement is in force
Japan Pension Service — Status of Agreements in Force (24 partners) does not include Thailand
no
Source Japan Pension Service — Status of Agreements in Force (24 partners) does not include Thailand
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
No private-pensions article — residual private pensions sit in Art 20 other income (residence-only)
JP–TH Convention 1990 (Thai RD japan_e.pdf) — no dedicated private-pensions article; Art 14 carves pensions out of employment income; Art 17 covers government-service pensions only; residual private pensions fall under Art 20 other income (taxable only in the residence State, subject to PE connection)
yes
Source JP–TH Convention 1990 (Thai RD japan_e.pdf) — no dedicated private-pensions article; Art 14 carves pensions out of employment income; Art 17 covers government-service pensions only; residual private pensions fall under Art 20 other income (taxable only in the residence State, subject to PE connection)
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026

Common questions

Is there a Japan–Thailand tax treaty?

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

Do Japan-side traps still apply?

Yes. Exit tax on emigration and nenkin (pension) contribution rules are Japanese domestic rules. Moving to Thailand does not switch them off.

Is this the same as Japan–Vietnam?

Same Japan-side machine, different destination treaty and Thai remittance law. Do not copy the Vietnam cascade onto Thailand without reading the convention text.

Is the short-stay test 183 days like other Thailand overlays?

JP → Thailand · four cells

Four machines a thread usually collapses

Social security / totalization	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. Income DTA does not totalise contributions.
Treaty pensions	yes Source JP–TH Convention 1990 (Thai RD japan_e.pdf) — no dedicated private-pensions article; Art 14 carves pensions out of employment income; Art 17 covers government-service pensions only; residual private pensions fall under Art 20 other income (taxable only in the residence State, subject to PE connection) Checked Aug 2026 · Band med · 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 Stack with Thailand Revenue Code §41 remittance basis (/thailand/tax) 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 jp_vn_tax — exit tax / nenkin traps reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. JP 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: /japan-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

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

Cross-check

Cross-check JP × Thailand

Home × land · JP × Thailand Two dests · JP From Japan Thailand hub JP → Thailand tax

JP across six lands

Land	Treaty	Relief	SSA	Open
Vietnam	yes Source Japan–Vietnam DTA 1995; MOF tax convention list; MOF synthesised text 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–Vietnam DTA Art 15 / Art 23; nguon/JP_VN_DTA_1995.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MHLW / JPS social security agreement country lists — Vietnam not among agreements in force; MOFA press release 18 July 2025 only announces commencement of intergovernmental negotiations Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Vietnam
ThailandHere	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
Indonesia	yes Source DJP (pajak.go.id) tax treaty register — Japan P3B in force (effective 1983-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source JP–ID Art 15 — 183 days in the calendar year concerned — Article 23 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 Japan Pension Service — Status of Agreements in Force (24 partners) does not include Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Indonesia
Philippines	yes Source BIR Philippine Double Taxation Agreements list — Japan treaty in force (effective 1981-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Japan–Philippines Convention Art. 23 — each State grants credit for qualifying tax paid in the other State, subject to the treaty limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Japan Pension Service — Status of Agreements in Force lists the Philippines among Japan’s implemented SSA partners Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Philippines
Malaysia	yes Source MOF Japan MLI list — Malaysia Original signed 19-02-1999, entered into force 31-12-1999; Protocol 10-02-2010 / 01-12-2010; MOF synthesised text of Agreement as modified by MLI Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source JP–MY DTA Art 15 (MOF synthesised text); relief Art 22 ordinary credit — Article 22 ordinary credit 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 Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Malaysia
Portugal	yes Source Portugal OECD MLI consolidated position + AT DTC summary table (Parliament's Resolution 50/2012) — Convention between the Portuguese Republic and Japan, Original signed 19-12-2011, entry into force 28-07-2013 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source JP–PT Convention Art 22 — Elimination of Double Taxation (Portugal credits Japanese tax; Japan credits Portuguese tax) 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 Portugal Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Portugal

Eight passports on Thailand 8 overlays

Passport	Treaty	Relief	SSA	Open
AU	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
JPHere	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 Japan · JP → Thailand tax.

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