ThailandSouth Korea → Thailand · tax
In plain termsTwo machines, one remittance hinge. Thailand counts days and remittances; Korea keeps exit tax and the 183-day span. If both call you resident, Art 4 breaks the tie — and in this pair the definition itself has a door you can fall out of.
There is a treaty — and the RD publishes the text
Korea–Thailand income tax treaty is in the RD in-force network ( 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 Method: figures past 2× SLA hide. See /method · /status · /changelog.yes
Art 4 — what actually breaks a dual-residence tie
The cascade is Source Korea-Thailand income tax convention, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/korea_e.pdf) - read line-by-line Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source Korea-Thailand income tax convention, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/korea_e.pdf) - read line-by-line - count of ordered rungs in the individual cascade Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source Korea-Thailand income tax convention, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/korea_e.pdf) - read line-by-line - whether nationality appears as a tie-breaker rung Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source Korea-Thailand income tax convention, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/korea_e.pdf) - read line-by-line - whether the individual cascade ends in a competent-authority mutual agreement procedure Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source Korea-Thailand income tax convention, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/korea_e.pdf) - read line-by-line - Art 4(3): for a person other than an individual the competent authorities settle residence by mutual agreement; there is no mechanical entity test Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.permanent home → centre of vital interests → habitual abode → nationality → mutual agreement
5 rungs
yes
yes
yes
Read this before the cascadeArt 4(1) excludes a person who is taxed in a State on that State's source income only ( Source Korea-Thailand income tax convention, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/korea_e.pdf) - read line-by-line - Art 4(1) closing sentence: the term resident 'does not include any person who is liable to tax in that State in respect only of income from sources in that State' Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source Korea-Thailand income tax convention, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/korea_e.pdf) - read line-by-line - drafting note, not advice Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.yes
Art 4(1) is wider than the usual list — it counts place of head or main office, place of incorporation and place of management, and expressly includes the State and its local authorities. It then carves out anyone taxed in a State on local-source income only. That carve-out is the one to read next to the Thai remittance basis: if a year leaves you taxed in Thailand on Thai-source income only, you are outside the Thai side of this treaty for that year and the cascade never starts.
The remittance hinge
Client trapThailand's remittance basis interacts with this pair's DTA relief ( Source Stack with Thailand Revenue Code §41 remittance basis (/thailand/tax) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source Thailand Revenue Code §41 para 3 (rd.go.th/english/37749.html) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source Thailand Revenue Code §41 para 2 (bringing foreign assessable income into Thailand) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.yes
180 days
yes
Korea-side traps — destination does not delete them
Korea domestic traps still apply when Thailand is the destination ( Source kr_vn_tax — 183-day span / exit tax / SSA traps reuse Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.yes
How it stacks with Thai law
Thailand taxes a resident (≥180 days) on Thai-source income and on foreign income remitted into Thailand — read the destination pillar: Thailand tax residency. Korea may still tax you as a resident or on exit; treaty relief keeps the same won from being taxed twice, but never removes the second filing.
Employment exercised in Thailand
Three checks, not oneThe treaty employment rule sits in Source KR–TH Convention Art 15 Income from Personal Services (Thai RD English HTML) — 183 days in the fiscal year; relief is Article 5 on the RD Art 1–5 page (unusual early number) — employment article Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source KR–TH Convention Art 15 Income from Personal Services (Thai RD English HTML) — 183 days in the fiscal year; relief is Article 5 on the RD Art 1–5 page (unusual early number) — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source KR–TH Convention Art 15 Income from Personal Services (Thai RD English HTML) — 183 days in the fiscal year; relief is Article 5 on the RD Art 1–5 page (unusual early number) — day-count window Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source KR–TH Convention Art 15 Income from Personal Services (Thai RD English HTML) — 183 days in the fiscal year; relief is Article 5 on the RD Art 1–5 page (unusual early number) — employer and PE/fixed-base limbs also required Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.Article 15
183 days
fiscal year concerned
yes
Day-count trapKorea–Thailand Art 15 (Income from Personal Services) uses a fiscal-year 183-day count. Relief is Article 5 on this convention — not a high-numbered OECD-style article.
When both States tax the same income
The treaty relief method is 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. Source Korea–Thailand Convention Art 23 — Methods for Elimination of Double Taxation (Thai RD English text) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.ordinary tax credit
Article 23
Filed cells on this page
Evidence and sources18 dated facts for Korea–Thailand tax: DTA in RD network, 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.
- Korea–Thailand income tax treaty is in the RD in-force networkThai 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 itchecked Aug 2026
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Thai remittance basis interacts with this pair's DTA reliefStack with Thailand Revenue Code §41 remittance basis (/thailand/tax)checked Aug 2026
yes
Source Stack with Thailand Revenue Code §41 remittance basis (/thailand/tax)
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Korea domestic traps still apply when Thailand is the destinationkr_vn_tax — 183-day span / exit tax / SSA traps reusechecked Aug 2026
yes
Source kr_vn_tax — 183-day span / exit tax / SSA traps reuse
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Art 4 tie-breaker cascade, Korea–ThailandKorea-Thailand income tax convention, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/korea_e.pdf) - read line-by-linechecked Aug 2026
permanent home → centre of vital interests → habitual abode → nationality → mutual agreement
Source Korea-Thailand income tax convention, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/korea_e.pdf) - read line-by-line
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Ordered rungs before the tie is settledKorea-Thailand income tax convention, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/korea_e.pdf) - read line-by-line - count of ordered rungs in the individual cascadechecked Aug 2026
5 rungs
Source Korea-Thailand income tax convention, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/korea_e.pdf) - read line-by-line - count of ordered rungs in the individual cascade
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Nationality is a rung, not the first testKorea-Thailand income tax convention, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/korea_e.pdf) - read line-by-line - whether nationality appears as a tie-breaker rungchecked Aug 2026
yes
Source Korea-Thailand income tax convention, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/korea_e.pdf) - read line-by-line - whether nationality appears as a tie-breaker rung
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Cascade ends in competent-authority mutual agreementKorea-Thailand income tax convention, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/korea_e.pdf) - read line-by-line - whether the individual cascade ends in a competent-authority mutual agreement procedurechecked Aug 2026
yes
Source Korea-Thailand income tax convention, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/korea_e.pdf) - read line-by-line - whether the individual cascade ends in a competent-authority mutual agreement procedure
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Companies get no ladder — only mutual agreementKorea-Thailand income tax convention, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/korea_e.pdf) - read line-by-line - Art 4(3): for a person other than an individual the competent authorities settle residence by mutual agreement; there is no mechanical entity testchecked Aug 2026
yes
Source Korea-Thailand income tax convention, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/korea_e.pdf) - read line-by-line - Art 4(3): for a person other than an individual the competent authorities settle residence by mutual agreement; there is no mechanical entity test
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Taxed only on local-source income → not a treaty residentKorea-Thailand income tax convention, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/korea_e.pdf) - read line-by-line - Art 4(1) closing sentence: the term resident 'does not include any person who is liable to tax in that State in respect only of income from sources in that State'checked Aug 2026
yes
Source Korea-Thailand income tax convention, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/korea_e.pdf) - read line-by-line - Art 4(1) closing sentence: the term resident 'does not include any person who is liable to tax in that State in respect only of income from sources in that State'
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- What is unusual in this pairKorea-Thailand income tax convention, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/korea_e.pdf) - read line-by-line - drafting note, not advicechecked Aug 2026
Art 4(1) is wider than the usual list — it counts place of head or main office, place of incorporation and place of management, and expressly includes the State and its local authorities. It then carves out anyone taxed in a State on local-source income only. That carve-out is the one to read next to the Thai remittance basis: if a year leaves you taxed in Thailand on Thai-source income only, you are outside the Thai side of this treaty for that year and the cascade never starts.
Source Korea-Thailand income tax convention, Art 4 (Resident), full English text published by the Thai Revenue Department (rd.go.th/fileadmin/download/nation/korea_e.pdf) - read line-by-line - drafting note, not advice
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Treaty article for employment incomeKR–TH Convention Art 15 Income from Personal Services (Thai RD English HTML) — 183 days in the fiscal year; relief is Article 5 on the RD Art 1–5 page (unusual early number) — employment articlechecked Aug 2026
Article 15
Source KR–TH Convention Art 15 Income from Personal Services (Thai RD English HTML) — 183 days in the fiscal year; relief is Article 5 on the RD Art 1–5 page (unusual early number) — employment article
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Short-stay day ceiling for employment exemptionKR–TH Convention Art 15 Income from Personal Services (Thai RD English HTML) — 183 days in the fiscal year; relief is Article 5 on the RD Art 1–5 page (unusual early number) — short-stay day ceilingchecked Aug 2026
183 days
Source KR–TH Convention Art 15 Income from Personal Services (Thai RD English HTML) — 183 days in the fiscal year; relief is Article 5 on the RD Art 1–5 page (unusual early number) — short-stay day ceiling
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- How the short-stay days are measuredKR–TH Convention Art 15 Income from Personal Services (Thai RD English HTML) — 183 days in the fiscal year; relief is Article 5 on the RD Art 1–5 page (unusual early number) — day-count windowchecked Aug 2026
fiscal year concerned
Source KR–TH Convention Art 15 Income from Personal Services (Thai RD English HTML) — 183 days in the fiscal year; relief is Article 5 on the RD Art 1–5 page (unusual early number) — day-count window
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Whether all short-stay limbs must pass togetherKR–TH Convention Art 15 Income from Personal Services (Thai RD English HTML) — 183 days in the fiscal year; relief is Article 5 on the RD Art 1–5 page (unusual early number) — employer and PE/fixed-base limbs also requiredchecked Aug 2026
yes
Source KR–TH Convention Art 15 Income from Personal Services (Thai RD English HTML) — 183 days in the fiscal year; relief is Article 5 on the RD Art 1–5 page (unusual early number) — employer and PE/fixed-base limbs also required
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Treaty method for eliminating double taxationKR–TH Convention Art 5 Elimination of Double Taxation (Thai RD English HTML Art 1–5) — ordinary foreign-tax creditchecked Aug 2026
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Treaty article for relief from double taxationKorea–Thailand Convention Art 23 — Methods for Elimination of Double Taxation (Thai RD English text)checked Aug 2026
Article 23
Source Korea–Thailand Convention Art 23 — Methods for Elimination of Double Taxation (Thai RD English text)
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- A Korea–Thailand social security agreement is in forceNPS 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
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Source state may tax private pensions arising there (Art 18)KR–TH Agreement Art 18 (Thai RD korea_e.pdf, OCR of official English text) — subject to Art 19(2), pensions and similar remuneration in consideration of past employment from sources within one Contracting State paid to a resident of the other may be taxed in the first-mentioned (source) Statechecked Aug 2026
yes
Source KR–TH Agreement Art 18 (Thai RD korea_e.pdf, OCR of official English text) — subject to Art 19(2), pensions and similar remuneration in consideration of past employment from sources within one Contracting State paid to a resident of the other may be taxed in the first-mentioned (source) State
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
Common questions
Is there a Korea–Thailand tax treaty?
Yes — Korea appears in Thailand's Revenue Department list of in-force double taxation agreements, and the RD publishes the full English convention text. Art 4 (Resident) is filed on this page from that text.
If both Korea and Thailand call me resident, which one wins?
Art 4(2) runs a five-rung cascade: permanent home, then centre of vital interests, then habitual abode, then nationality, then mutual agreement between the two tax authorities. Nationality is the fourth rung, not the first test — a Korean passport does not decide it. Read the carve-out in Art 4(1) first: a State that taxes you on its own source income only does not count as your residence State under this convention.
How does Thailand's remittance rule interact with the treaty?
Thailand taxes residents on foreign income when it is remitted into the country (Revenue Code §41). Treaty relief must be read against that remittance hinge — do not assume worldwide Thai tax without checking what you actually brought in.
Do Korea-side traps still apply?
Yes. The 183-day residence limb that can span two tax years, exit tax, and SSA/NPS rules are Korean domestic rules. Moving to Thailand does not switch them off.
What is the employment short-stay day count?
Korea–Thailand Art 15 (Income from Personal Services) uses a fiscal-year 183-day count. Relief is Article 5 on this convention — not a high-numbered OECD-style article.
KR → Thailand · four cells
Four machines a thread usually collapses
| Social security / totalization | noSource NPS social security agreements overview — Thailand is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
|---|---|
| Treaty pensions | yesSource KR–TH Agreement Art 18 (Thai RD korea_e.pdf, OCR of official English text) — subject to Art 19(2), pensions and similar remuneration in consideration of past employment from sources within one Contracting State paid to a resident of the other may be taxed in the first-mentioned (source) State Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| Foreign-income / remittance hinge | yesSource Stack with Thailand Revenue Code §41 remittance basis (/thailand/tax) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| Home-side traps still on | yesSource kr_vn_tax — 183-day span / exit tax / SSA traps reuse Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
Why this beats a Facebook answer method
A screenshot from a group has no check month and no gazette link. A chatbot paragraph can mix OECD-model wording with the wrong pair. Here the cell either cites a primary source or stays an em dash — we refuse to invent the limb so you can hand the open chain to counsel.
Method: how a fact cell works. Desk with memory when cells move: firms. Canonical pair: /south-korea-to-thailand/tax.
Filed cells for this pair
Thailand stay · labour · tax
| Tax-residence day test | 180 daysSource Thailand Revenue Code §41 para 3 (rd.go.th/english/37749.html) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
|---|---|
| Foreign / worldwide income | yesSource Thailand Revenue Code §41 para 2 (bringing foreign assessable income into Thailand) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| Long-stay instrument (filed) | 180 daysSource Royal Thai Embassy Budapest DTV page — stay up to 180 days per entry Checked Aug 2026 · Band high · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| Local earn gate (filed) | yesSource Royal Thai Embassy Budapest DTV page — tourist-class DTV; no Thai work permit; no work for Thai entities/clients Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
Continue from this pair
KR × Thailand stays named. Overlay → stay / earn / dest tax → tools.
Cross-check
Cross-check KR × Thailand
KR across six lands
KR across six lands| Land | Treaty | Relief | SSA | Open |
|---|---|---|---|---|
| Vietnam | yesSource Korea–Vietnam DTA 1994; MOFA treaty list; WTO Center English text Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource Korea–Vietnam DTA Art 15 / Art 23; nguon/KR_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource MOFA Viet Nam treaty database / NPS — Agreement on social insurance between Korea and Viet Nam; EIF 1 January 2024 (Announcement 50/2023/TB-LPQT) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | KR → Vietnam |
| ThailandHere | yesSource Thai RD DTA list (rd.go.th/english/766.html) — Korea appears in Thailand's in-force DTA network; full English convention text published by the RD and Art 4 read from it Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource KR–TH Convention Art 5 Elimination of Double Taxation (Thai RD English HTML Art 1–5) — ordinary foreign-tax credit Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource NPS social security agreements overview — Thailand is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | KR → Thailand |
| Indonesia | yesSource DJP (pajak.go.id) tax treaty register — South Korea P3B in force (effective 1990-01-01) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource KR–ID Art 15 — 183 days in the fiscal year concerned — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource NPS social security agreements overview — Indonesia is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | KR → Indonesia |
| Philippines | yesSource BIR Philippine Double Taxation Agreements list — South Korea treaty in force (effective 1987-01-01) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource South Korea–Philippines DTA 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource NPS — Korea–Philippines social security agreement entered into force 1 April 2024 (totalization category) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | KR → Philippines |
| Malaysia | yesSource HASiL MLI position list — Korea Original signed 20.04.1982, entry into force 02.01.1983; Korean law.go.kr treaty 제802호 발효일 1983-01-02 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource KR–MY DTA Art 15 (제15조) — 183 days in the calendar year (역년); Art 23 (제23조) credit method — Korean Ministry of Government Legislation treaty text — Article 23 ordinary credit Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource NPS social security agreements overview — Malaysia is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | KR → Malaysia |
| Portugal | yesSource Portugal OECD MLI consolidated position — Portugal–Korea Convention, Original signed 26-01-1996, entry into force 21-12-1997 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource KR–PT Convention Art 23 — Methods for Elimination of Double Taxation (credit; matches KR–TH/KR–MY pattern filed from Korean Ministry of Government sources) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource NPS social security agreements overview — Portugal is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | KR → Portugal |
Vietnam
Indonesia
Philippines
Malaysia
PortugalEight passports on Thailand 8 overlays
| Passport | Treaty | Relief | SSA | Open |
|---|---|---|---|---|
| AU | yesSource [1989] ATS 36; Australian Treasury income tax treaties list — Thailand status In force Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource AU–TH DTA Art 24 — Methods of elimination; Australia and Thailand each allow a capped credit Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource DSS — Australia international social security agreements list (32 partners) does not include Thailand Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | AU → Thailand |
| SG | yesSource MOF Singapore — revised Singapore–Thailand DTA enters into force on 15 February 2016 (signed 11 June 2015) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource Singapore–Thailand Agreement Art 22 — each State credits tax paid in the other, subject to domestic limits Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource CPF Board / Singapore domestic CPF regime — no Singapore–Thailand social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | SG → Thailand |
| KRHere | yesSource Thai RD DTA list (rd.go.th/english/766.html) — Korea appears in Thailand's in-force DTA network; full English convention text published by the RD and Art 4 read from it Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource KR–TH Convention Art 5 Elimination of Double Taxation (Thai RD English HTML Art 1–5) — ordinary foreign-tax credit Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource NPS social security agreements overview — Thailand is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | KR → Thailand |
| CN | yesSource Thai RD DTA list (rd.go.th/english/766.html) — China appears in Thailand's in-force DTA network; full English convention text published by the RD and Art 4 read from it Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource CN–TH DTA Art 23 Elimination of Double Taxation (Thai RD English HTML Art 21–25) — ordinary credit Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource MOHRSS / published China bilateral social security partner list (13 countries) does not include Thailand — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | CN → Thailand |
| JP | yesSource Thai RD intro japan — signed 7 April 1990; instruments exchanged 1 August 1990; effect in Thailand from 1 Jan 1991 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource Japan–Thailand Convention Art 21 — each State credits tax paid in the other, subject to treaty limits Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource Japan Pension Service — Status of Agreements in Force (24 partners) does not include Thailand Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | JP → Thailand |
| UK | yesSource GOV.UK Thailand tax treaties — double taxation convention entered into force on 20 November 1981 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource UK–Thailand Convention Art 23 — UK credits Thai tax; Thailand credits UK tax, subject to domestic limits Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource GOV.UK Reciprocal agreements + NI38 country lists do not include Thailand as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | UK → Thailand |
| CA | yesSource Thai RD intro canada — Convention signed 11 April 1984; instruments exchanged 16 July 1985 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource Canada–Thailand Convention Art 22 — Canada credits Thai tax; Thailand credits Canadian tax, subject to domestic limits Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource CRA countries-with-agreement table (Open Government CSV July 2024) does not list Thailand Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | CA → Thailand |
| US | yesSource US–Thailand Income Tax Convention, signed Bangkok 26 Nov 1996; Art 30 general effective date 1 Jan 1998 (irs.gov/pub/irs-trty/thailand.pdf) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource US–TH DTA Art 16 Dependent Personal Services (IRS thailand.pdf); relief already flagged in us_th_ftc_relief_art25 — Article 25 ordinary credit Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource SSA — U.S. International Social Security (Totalization) Agreements list does not include Thailand Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | US → Thailand |
AU
SG
CN
JP
UK
CA
USCells cite primary sources with check months. Method · Sources · Disclosure. Not personalised tax advice.
Named pair: From South Korea · KR → Thailand tax.
Also filed for Thailand: Australia · Singapore · China · Japan · United Kingdom · Canada · United States.