Singapore → Thailand · tax

In plain termsTwo machines, one remittance hinge. Singapore taxes on a territorial base; Thailand counts days and remittances. The revised DTA has been in force since 2016 — but IR21 and CPF do not vanish because of it.

There is a revised treaty — in force since 2016

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

yes

Source MOF Singapore — revised Singapore–Thailand DTA enters into force on 15 February 2016 (signed 11 June 2015)

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), signed

2015-06-11

Source MOF Singapore — signed 11 June 2015

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, entry into force

2016-02-15

Source MOF Singapore — enters into force on 15 February 2016

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per MOF Singapore. Compare the live beachhead pair: Singapore → 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.

Singapore-side traps — destination does not delete them

Singapore domestic traps still apply when Thailand is the destination (

yes

Source sg_vn_tax / SG-side traps — territorial base, IR21, CPF status reuse

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): territorial tax base, IR21 clearance on exit, ESOP deemed exercise, and CPF status rules. The income DTA narrows double tax; it does not cancel your Singapore 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. Singapore may still tax Singapore-source income; treaty relief keeps the same dollar from being taxed twice, but never removes the second filing.

Art 4 — what actually breaks a dual-residence tie

Read line-by-line from the IRAS convention text, not from a summary. For an individual the cascade runs: permanent home → centre of vital interests → habitual abode → nationality → mutual agreement. Rungs:

5 rungs

Source Singapore–Thailand Agreement Art 4(2)(a)–(d), IRAS text — ordered rungs including final MAP

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. Nationality is a rung:

yes

Source Singapore–Thailand Agreement Art 4(2)(c), IRAS text — nationality appears as a tie-breaker rung

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. Ends at mutual agreement:

yes

Source Singapore–Thailand Agreement Art 4(2)(d), IRAS text — cascade ends in competent-authority mutual agreement

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The twistStandard five-rung OECD ladder. Art 4(1) has no source-only carve-out. Companies go straight to MAP under Art 4(3). The IRAS MLI annex does not rewrite this individual cascade. Thai RD HTML pages for Singapore still show the superseded 1975 text — file from IRAS/SSO only.

Employment exercised in Thailand

Three checks, not oneThe treaty employment rule sits in

Article 15

Source Singapore–Thailand Agreement Art 15, Dependent Personal Services

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. The short-stay ceiling is

183 days

Source Singapore–Thailand Agreement Art 15(2)(a) — not exceeding in the aggregate 183 days within any twelve-month period, plus employer and PE/fixed-base limbs

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, measured in the

any twelve-month period

Source Singapore–Thailand Agreement Art 15(2)(a) — rolling twelve-month period, not a calendar year

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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 Singapore–Thailand Agreement Art 15(2) — short stay, non-resident employer, and remuneration not borne by a PE or fixed base must all hold

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Rolling windowSingapore–Thailand measures the 183 days in any twelve-month period, not a calendar year. Do not copy a fiscal-year or calendar-year count from another passport overlay.

When both States tax the same income

The treaty relief method is

ordinary tax credit

Source Singapore–Thailand Agreement Art 22 — each State credits tax paid in the other, subject to domestic limits

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under

Article 22

Source Singapore–Thailand Agreement Art 22, 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 Singapore–Thailand tax: revised DTA in force 2016, remittance hinge

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

Singapore–Thailand income tax treaty is in force
MOF Singapore — revised Singapore–Thailand DTA enters into force on 15 February 2016 (signed 11 June 2015)
yes
Source MOF Singapore — revised Singapore–Thailand DTA enters into force on 15 February 2016 (signed 11 June 2015)
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Revised DTA signature date
MOF Singapore — signed 11 June 2015
2015-06-11
Source MOF Singapore — signed 11 June 2015
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Revised DTA entry into force
MOF Singapore — enters into force on 15 February 2016
2016-02-15
Source MOF Singapore — enters into force on 15 February 2016
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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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Singapore domestic traps still apply when Thailand is the destination
sg_vn_tax / SG-side traps — territorial base, IR21, CPF status reuse
yes
Source sg_vn_tax / SG-side traps — territorial base, IR21, CPF status reuse
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Art 4 tie-breaker cascade, Singapore–Thailand
Singapore–Thailand Agreement (2015/2016) Art 4(2), IRAS ratified MLI text — individual dual-residence cascade
permanent home → centre of vital interests → habitual abode → nationality → mutual agreement
Source Singapore–Thailand Agreement (2015/2016) Art 4(2), IRAS ratified MLI text — individual dual-residence cascade
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Ordered rungs before the tie is settled
Singapore–Thailand Agreement Art 4(2)(a)–(d), IRAS text — ordered rungs including final MAP
5 rungs
Source Singapore–Thailand Agreement Art 4(2)(a)–(d), IRAS text — ordered rungs including final MAP
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Nationality is a rung in this treaty
Singapore–Thailand Agreement Art 4(2)(c), IRAS text — nationality appears as a tie-breaker rung
yes
Source Singapore–Thailand Agreement Art 4(2)(c), IRAS text — nationality appears as a tie-breaker rung
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Unresolved dual residence ends at mutual agreement
Singapore–Thailand Agreement Art 4(2)(d), IRAS text — cascade ends in competent-authority mutual agreement
yes
Source Singapore–Thailand Agreement Art 4(2)(d), IRAS text — cascade ends in competent-authority mutual agreement
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What is different about this tie-breaker
Singapore–Thailand Agreement Art 4, IRAS ratified MLI text
Standard five-rung OECD ladder. Art 4(1) has no source-only carve-out. Companies go straight to MAP under Art 4(3). The IRAS MLI annex does not rewrite this individual cascade. Thai RD HTML pages for Singapore still show the superseded 1975 text — file from IRAS/SSO only.
Source Singapore–Thailand Agreement Art 4, IRAS ratified MLI text
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Treaty article for employment income
Singapore–Thailand Agreement Art 15, Dependent Personal Services
Article 15
Source Singapore–Thailand Agreement Art 15, Dependent Personal Services
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Short-stay ceiling for employment in the other State
Singapore–Thailand Agreement Art 15(2)(a) — not exceeding in the aggregate 183 days within any twelve-month period, plus employer and PE/fixed-base limbs
183 days
Source Singapore–Thailand Agreement Art 15(2)(a) — not exceeding in the aggregate 183 days within any twelve-month period, plus employer and PE/fixed-base limbs
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Period used for the employment day count
Singapore–Thailand Agreement Art 15(2)(a) — rolling twelve-month period, not a calendar year
any twelve-month period
Source Singapore–Thailand Agreement Art 15(2)(a) — rolling twelve-month period, not a calendar year
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Day count alone is not enough
Singapore–Thailand Agreement Art 15(2) — short stay, non-resident employer, and remuneration not borne by a PE or fixed base must all hold
yes
Source Singapore–Thailand Agreement Art 15(2) — short stay, non-resident employer, and remuneration not borne by a PE or fixed base must all hold
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Method for eliminating double taxation
Singapore–Thailand Agreement Art 22 — each State credits tax paid in the other, subject to domestic limits
ordinary tax credit
Source Singapore–Thailand Agreement Art 22 — each State credits tax paid in the other, subject to domestic limits
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Treaty relief article
Singapore–Thailand Agreement Art 22, Elimination of Double Taxation
Article 22
Source Singapore–Thailand Agreement Art 22, Elimination of Double Taxation
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A Singapore–Thailand social security / CPF totalisation agreement is in force
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)
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)
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Private pensions/annuities taxable only in the treaty residence state (Art 18)
SG–TH Agreement Art 18(1) (IRAS synthesised MLI PDF, in force 1 Jul 2022) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State; Art 18(2) public social-security pensions taxable only in the paying State
yes
Source SG–TH Agreement Art 18(1) (IRAS synthesised MLI PDF, in force 1 Jul 2022) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State; Art 18(2) public social-security pensions taxable only in the paying State
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checked Aug 2026

Common questions

Is there a Singapore–Thailand tax treaty?

Yes. A revised agreement entered into force on 15 February 2016 (signed 11 June 2015), per MOF Singapore. It covers dual residence and relief from double taxation — it does not replace Singapore domestic traps like IR21 clearance or CPF status 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 — Singapore's territorial base and Thailand's remittance basis meet in the middle, not in a brochure.

Do Singapore-side traps still apply?

Yes. Territorial tax, IR21 clearance on departure, ESOP deemed exercise, and CPF status (not geography) are Singapore domestic rules. Moving to Thailand does not switch them off.

Is this the same as Singapore–Vietnam?

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

If both countries call me resident, which one wins?

Article 4 runs permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement. The 183-day employment test is a rolling twelve-month period — not a calendar year.

SG → Thailand · four cells

Four machines a thread usually collapses

Social security / totalization	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. Income DTA does not totalise contributions.
Treaty pensions	yes Source SG–TH Agreement Art 18(1) (IRAS synthesised MLI PDF, in force 1 Jul 2022) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State; Art 18(2) public social-security pensions taxable only in the paying 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 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 sg_vn_tax / SG-side traps — territorial base, IR21, CPF status reuse Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. SG 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: /singapore-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

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

From SingaporeAll 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 SG → VietnamSame passport, other land SG → IndonesiaSame passport, other land SG → PhilippinesSame passport, other land SG → MalaysiaSame passport, other land SG → PortugalSame passport, other land

Cross-check

Cross-check SG × Thailand

Home × land · SG × Thailand Two dests · SG From Singapore Thailand hub SG → Thailand tax

SG across six lands

Land	Treaty	Relief	SSA	Open
Vietnam	yes Source SSO Income Tax (Singapore — Vietnam) Order 1994 — Agreement signed Hanoi 2 March 1994 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SSO Order 1994 Art 15 / Art 24; nguon/SG_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source Singapore has no bilateral social security / CPF totalisation agreement with Vietnam; CPF membership turns on SC/SPR status (CPF Board), not a VN SSA certificate path Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Vietnam
ThailandHere	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
Indonesia	yes Source DJP (pajak.go.id) tax treaty register — Singapore P3B in force (effective 2022-01-01) (revised treaty replacing the 1990 agreement; confirm exact effective date on the DJP entry) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SG–ID Art 15 — 183 days in any 12-month period — 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 CPF Board / Singapore domestic CPF regime — no Singapore–Indonesia 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 → Indonesia
Philippines	yes Source BIR Philippine Double Taxation Agreements list — Singapore treaty in force (effective 1997-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	tax credit Source Singapore–Philippines DTA Art. 22 — both States grant credit for qualifying tax paid in the other State, with additional tax-sparing provisions 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–Philippines 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 → Philippines
Malaysia	yes Source IRAS synthesised DTA text — Date of Conclusion 5 October 2004; Entry into Force 13 February 2006; Effective Date 1 January 2007; MLI modifications via Income Tax (Singapore—Malaysia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021, EIF 1 June 2021 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SG–MY DTA Art 15 Dependent Personal Services (IRAS MLI PDF) — 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 CPF Board / Singapore domestic CPF regime — no Singapore–Malaysia 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 → Malaysia
Portugal	yes Source Portugal OECD MLI consolidated position + AT convention list — Portugal–Singapore Convention, Original signed 06-09-1999, entry into force 16-03-2001; IRAS lists Portugal among Singapore's Avoidance of Double Taxation Agreements Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SG–PT Agreement Art 24 — Elimination of Double Taxation (Singapore credits Portuguese tax; Portugal credits Singapore tax) 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–Portugal 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 → 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
SGHere	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 Singapore · SG → Thailand tax.

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

Singapore → Thailand · tax

There is a revised treaty — in force since 2016

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

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.

), signed

2015-06-11

Source MOF Singapore — signed 11 June 2015

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

, entry into force

2016-02-15

Source MOF Singapore — enters into force on 15 February 2016

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

per MOF Singapore. Compare the live beachhead pair: Singapore → 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)

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.

Singapore-side traps — destination does not delete them

Singapore domestic traps still apply when Thailand is the destination (

yes

Source sg_vn_tax / SG-side traps — territorial base, IR21, CPF status reuse

Checked Aug 2026 · Band low · Status fresh

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

): territorial tax base, IR21 clearance on exit, ESOP deemed exercise, and CPF status rules. The income DTA narrows double tax; it does not cancel your Singapore obligations.

How it stacks with Thai law

Art 4 — what actually breaks a dual-residence tie

5 rungs

Source Singapore–Thailand Agreement Art 4(2)(a)–(d), IRAS text — ordered rungs including final MAP

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

. Nationality is a rung:

yes

Source Singapore–Thailand Agreement Art 4(2)(c), IRAS text — nationality appears as a tie-breaker 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:

yes

Source Singapore–Thailand Agreement Art 4(2)(d), IRAS text — cascade ends in competent-authority mutual agreement

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

Employment exercised in Thailand

Three checks, not oneThe treaty employment rule sits in

Article 15

Source Singapore–Thailand Agreement Art 15, Dependent Personal Services

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 days

Source Singapore–Thailand Agreement Art 15(2)(a) — not exceeding in the aggregate 183 days within any twelve-month period, plus employer and PE/fixed-base limbs

Checked Aug 2026 · Band low · Status fresh

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

, measured in the

any twelve-month period

Source Singapore–Thailand Agreement Art 15(2)(a) — rolling twelve-month period, not a calendar year

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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 Singapore–Thailand Agreement Art 15(2) — short stay, non-resident employer, and remuneration not borne by a PE or fixed base must all hold

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

Rolling windowSingapore–Thailand measures the 183 days in any twelve-month period, not a calendar year. Do not copy a fiscal-year or calendar-year count from another passport overlay.

When both States tax the same income

The treaty relief method is

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.

under

Article 22

Source Singapore–Thailand Agreement Art 22, Elimination of Double Taxation

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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 Singapore–Thailand tax: revised DTA in force 2016, remittance hinge

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

Singapore–Thailand income tax treaty is in force
MOF Singapore — revised Singapore–Thailand DTA enters into force on 15 February 2016 (signed 11 June 2015)
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.
checked Aug 2026
Revised DTA signature date
MOF Singapore — signed 11 June 2015
2015-06-11
Source MOF Singapore — signed 11 June 2015
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Revised DTA entry into force
MOF Singapore — enters into force on 15 February 2016
2016-02-15
Source MOF Singapore — enters into force on 15 February 2016
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
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Singapore domestic traps still apply when Thailand is the destination
sg_vn_tax / SG-side traps — territorial base, IR21, CPF status reuse
yes
Source sg_vn_tax / SG-side traps — territorial base, IR21, CPF status reuse
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, Singapore–Thailand
Singapore–Thailand Agreement (2015/2016) Art 4(2), IRAS ratified MLI text — individual dual-residence cascade
permanent home → centre of vital interests → habitual abode → nationality → mutual agreement
Source Singapore–Thailand Agreement (2015/2016) Art 4(2), IRAS ratified MLI text — individual dual-residence cascade
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
Singapore–Thailand Agreement Art 4(2)(a)–(d), IRAS text — ordered rungs including final MAP
5 rungs
Source Singapore–Thailand Agreement Art 4(2)(a)–(d), IRAS text — ordered rungs including final MAP
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 a rung in this treaty
Singapore–Thailand Agreement Art 4(2)(c), IRAS text — nationality appears as a tie-breaker rung
yes
Source Singapore–Thailand Agreement Art 4(2)(c), IRAS text — nationality appears as a tie-breaker rung
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Unresolved dual residence ends at mutual agreement
Singapore–Thailand Agreement Art 4(2)(d), IRAS text — cascade ends in competent-authority mutual agreement
yes
Source Singapore–Thailand Agreement Art 4(2)(d), IRAS text — cascade ends in competent-authority mutual agreement
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
Singapore–Thailand Agreement Art 4, IRAS ratified MLI text
Standard five-rung OECD ladder. Art 4(1) has no source-only carve-out. Companies go straight to MAP under Art 4(3). The IRAS MLI annex does not rewrite this individual cascade. Thai RD HTML pages for Singapore still show the superseded 1975 text — file from IRAS/SSO only.
Source Singapore–Thailand Agreement Art 4, IRAS ratified MLI text
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Treaty article for employment income
Singapore–Thailand Agreement Art 15, Dependent Personal Services
Article 15
Source Singapore–Thailand Agreement Art 15, Dependent Personal Services
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 ceiling for employment in the other State
Singapore–Thailand Agreement Art 15(2)(a) — not exceeding in the aggregate 183 days within any twelve-month period, plus employer and PE/fixed-base limbs
183 days
Source Singapore–Thailand Agreement Art 15(2)(a) — not exceeding in the aggregate 183 days within any twelve-month period, plus employer and PE/fixed-base limbs
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Period used for the employment day count
Singapore–Thailand Agreement Art 15(2)(a) — rolling twelve-month period, not a calendar year
any twelve-month period
Source Singapore–Thailand Agreement Art 15(2)(a) — rolling twelve-month period, not a calendar year
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 alone is not enough
Singapore–Thailand Agreement Art 15(2) — short stay, non-resident employer, and remuneration not borne by a PE or fixed base must all hold
yes
Source Singapore–Thailand Agreement Art 15(2) — short stay, non-resident employer, and remuneration not borne by a PE or fixed base must all hold
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Method for eliminating double taxation
Singapore–Thailand Agreement Art 22 — each State credits tax paid in the other, subject to domestic limits
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.
checked Aug 2026
Treaty relief article
Singapore–Thailand Agreement Art 22, Elimination of Double Taxation
Article 22
Source Singapore–Thailand Agreement Art 22, Elimination of Double Taxation
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
A Singapore–Thailand social security / CPF totalisation agreement is in force
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)
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.
checked Aug 2026
Private pensions/annuities taxable only in the treaty residence state (Art 18)
SG–TH Agreement Art 18(1) (IRAS synthesised MLI PDF, in force 1 Jul 2022) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State; Art 18(2) public social-security pensions taxable only in the paying State
yes
Source SG–TH Agreement Art 18(1) (IRAS synthesised MLI PDF, in force 1 Jul 2022) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State; Art 18(2) public social-security pensions taxable only in the paying State
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026

Common questions

Is there a Singapore–Thailand tax treaty?

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

Do Singapore-side traps still apply?

Yes. Territorial tax, IR21 clearance on departure, ESOP deemed exercise, and CPF status (not geography) are Singapore domestic rules. Moving to Thailand does not switch them off.

Is this the same as Singapore–Vietnam?

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

If both countries call me resident, which one wins?

Article 4 runs permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement. The 183-day employment test is a rolling twelve-month period — not a calendar year.

SG → Thailand · four cells

Four machines a thread usually collapses

Social security / totalization	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. Income DTA does not totalise contributions.
Treaty pensions	yes Source SG–TH Agreement Art 18(1) (IRAS synthesised MLI PDF, in force 1 Jul 2022) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State; Art 18(2) public social-security pensions taxable only in the paying 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 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 sg_vn_tax / SG-side traps — territorial base, IR21, CPF status reuse Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. SG 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: /singapore-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

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

Cross-check

Cross-check SG × Thailand

Home × land · SG × Thailand Two dests · SG From Singapore Thailand hub SG → Thailand tax

SG across six lands

Land	Treaty	Relief	SSA	Open
Vietnam	yes Source SSO Income Tax (Singapore — Vietnam) Order 1994 — Agreement signed Hanoi 2 March 1994 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SSO Order 1994 Art 15 / Art 24; nguon/SG_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source Singapore has no bilateral social security / CPF totalisation agreement with Vietnam; CPF membership turns on SC/SPR status (CPF Board), not a VN SSA certificate path Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Vietnam
ThailandHere	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
Indonesia	yes Source DJP (pajak.go.id) tax treaty register — Singapore P3B in force (effective 2022-01-01) (revised treaty replacing the 1990 agreement; confirm exact effective date on the DJP entry) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SG–ID Art 15 — 183 days in any 12-month period — 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 CPF Board / Singapore domestic CPF regime — no Singapore–Indonesia 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 → Indonesia
Philippines	yes Source BIR Philippine Double Taxation Agreements list — Singapore treaty in force (effective 1997-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	tax credit Source Singapore–Philippines DTA Art. 22 — both States grant credit for qualifying tax paid in the other State, with additional tax-sparing provisions 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–Philippines 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 → Philippines
Malaysia	yes Source IRAS synthesised DTA text — Date of Conclusion 5 October 2004; Entry into Force 13 February 2006; Effective Date 1 January 2007; MLI modifications via Income Tax (Singapore—Malaysia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021, EIF 1 June 2021 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SG–MY DTA Art 15 Dependent Personal Services (IRAS MLI PDF) — 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 CPF Board / Singapore domestic CPF regime — no Singapore–Malaysia 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 → Malaysia
Portugal	yes Source Portugal OECD MLI consolidated position + AT convention list — Portugal–Singapore Convention, Original signed 06-09-1999, entry into force 16-03-2001; IRAS lists Portugal among Singapore's Avoidance of Double Taxation Agreements Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SG–PT Agreement Art 24 — Elimination of Double Taxation (Singapore credits Portuguese tax; Portugal credits Singapore tax) 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–Portugal 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 → 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
SGHere	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 Singapore · SG → Thailand tax.

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