United Kingdom → Thailand · tax

In plain termsTwo machines, one remittance hinge. Thailand counts days and remittances; the UK keeps SRT, temporary non-residence CGT and FIG. The DTA has been in force since 1981 — but neither country's domestic traps vanish because of it.

There is a treaty — in force since 1981

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

yes

Source GOV.UK Thailand tax treaties — double taxation convention entered into force on 20 November 1981

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), entry into force

1981-11-20

Source GOV.UK — entered into force on 20 November 1981

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on GOV.UK. Compare the live beachhead pair: United Kingdom → 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) — treaty relief is pair-specific; do not invent Art numbers without reading the convention text

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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.

UK-side traps — destination does not delete them

UK domestic traps still apply when Thailand is the destination (

yes

Source nguon UK-side traps / uk_vn_tax cells — TNR CGT, FIG, SRT reuse across destinations

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): Statutory Residence Test, temporary non-residence CGT on return, the remittance→FIG shift from 6 April 2025, and State Pension uprating geography. The income DTA narrows double tax; it does not cancel your UK 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. The UK may still tax you under the SRT; treaty relief and foreign tax credit keep the same pound from being taxed twice, but never remove the second filing.

Art 4 — what actually breaks a dual-residence tie

Read line-by-line from the GOV.UK 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 UK–Thailand Convention Art 4(2)(a)–(d), GOV.UK text

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. Nationality is a rung:

yes

Source UK–Thailand Convention Art 4(2)(c), GOV.UK text

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. Ends at mutual agreement:

yes

Source UK–Thailand Convention Art 4(2)(d), GOV.UK text — competent authorities shall endeavour to settle by mutual agreement

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The twistStandard five-rung ladder. Employment income is Article 16 here (Article 14 is capital gains; Article 15 is independent personal services) — do not import an Art-15 short-stay cell from another UK pair.

Employment exercised in Thailand

Three checks, not oneThe treaty employment rule sits in

Article 16

Source UK–Thailand Convention Art 16, Dependent Personal Services

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. The short-stay ceiling is

183 days

Source UK–Thailand Convention Art 16(2)(a) — not exceeding in the aggregate 183 days in the fiscal year concerned

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, measured in the

fiscal year concerned

Source UK–Thailand Convention Art 16(2)(a)

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

yes

Source UK–Thailand Convention Art 16(2) — short stay, non-resident employer, and PE/fixed-base limbs must all hold

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Article number trapUK–Thailand puts employment in Article 16, not the OECD-model Article 15. The 183 days are counted in the fiscal year — do not import a rolling twelve-month window from the Singapore overlay.

When both States tax the same income

The treaty relief method is

ordinary tax credit

Source UK–Thailand Convention Art 23 — UK credits Thai tax; Thailand credits UK tax, subject to domestic limits

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under

Article 23

Source UK–Thailand Convention Art 23, 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.

Pensions — the treaty gap

WedgeThe 1981 convention has no private-pensions article (

yes

Source UK–Thailand Convention 1981 — no dedicated pensions article for private/SIPP income; GOV.UK consolidated text

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). SIPP, occupational and personal pensions are not allocated by the treaty — UK domestic tax and Thai remittance can both bite. Government-service pensions stay paying-state only under Art 19 (

yes

Source UK–Thailand Convention Art 19(2)(a) — government-service pensions taxable only in the paying State

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). Read the GOV.UK text, not an NT-code brochure.

Filed cells on this page

Evidence and sources18 dated facts for UK–Thailand tax: DTA in force since 1981, remittance hinge, UK-side traps

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

UK–Thailand income tax treaty is in force
GOV.UK Thailand tax treaties — double taxation convention entered into force on 20 November 1981
yes
Source GOV.UK Thailand tax treaties — double taxation convention entered into force on 20 November 1981
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checked Aug 2026
DTA entry into force
GOV.UK — entered into force on 20 November 1981
1981-11-20
Source GOV.UK — entered into force on 20 November 1981
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checked Aug 2026
Thai remittance basis interacts with this pair's DTA relief
Stack with Thailand Revenue Code §41 remittance basis (/thailand/tax) — treaty relief is pair-specific; do not invent Art numbers without reading the convention text
yes
Source Stack with Thailand Revenue Code §41 remittance basis (/thailand/tax) — treaty relief is pair-specific; do not invent Art numbers without reading the convention text
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UK domestic traps still apply when Thailand is the destination
nguon UK-side traps / uk_vn_tax cells — TNR CGT, FIG, SRT reuse across destinations
yes
Source nguon UK-side traps / uk_vn_tax cells — TNR CGT, FIG, SRT reuse across destinations
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checked Aug 2026
Art 4 tie-breaker cascade, UK–Thailand
UK–Thailand Convention 1981 Art 4(2), GOV.UK text
permanent home → centre of vital interests → habitual abode → nationality → mutual agreement
Source UK–Thailand Convention 1981 Art 4(2), GOV.UK text
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Ordered rungs before the tie is settled
UK–Thailand Convention Art 4(2)(a)–(d), GOV.UK text
5 rungs
Source UK–Thailand Convention Art 4(2)(a)–(d), GOV.UK text
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Nationality is a rung in this treaty
UK–Thailand Convention Art 4(2)(c), GOV.UK text
yes
Source UK–Thailand Convention Art 4(2)(c), GOV.UK text
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Cascade ends in mutual agreement
UK–Thailand Convention Art 4(2)(d), GOV.UK text — competent authorities shall endeavour to settle by mutual agreement
yes
Source UK–Thailand Convention Art 4(2)(d), GOV.UK text — competent authorities shall endeavour to settle by mutual agreement
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What is different about this tie-breaker
UK–Thailand Convention Art 4 / Art 16, GOV.UK text
Standard five-rung ladder. Employment income is Article 16 here (Article 14 is capital gains; Article 15 is independent personal services) — do not import an Art-15 short-stay cell from another UK pair.
Source UK–Thailand Convention Art 4 / Art 16, GOV.UK text
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Treaty article for employment income
UK–Thailand Convention Art 16, Dependent Personal Services
Article 16
Source UK–Thailand Convention Art 16, Dependent Personal Services
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Short-stay ceiling for employment in the other State
UK–Thailand Convention Art 16(2)(a) — not exceeding in the aggregate 183 days in the fiscal year concerned
183 days
Source UK–Thailand Convention Art 16(2)(a) — not exceeding in the aggregate 183 days in the fiscal year concerned
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checked Aug 2026
Period used for the employment day count
UK–Thailand Convention Art 16(2)(a)
fiscal year concerned
Source UK–Thailand Convention Art 16(2)(a)
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checked Aug 2026
Day count alone is not enough
UK–Thailand Convention Art 16(2) — short stay, non-resident employer, and PE/fixed-base limbs must all hold
yes
Source UK–Thailand Convention Art 16(2) — short stay, non-resident employer, and PE/fixed-base limbs must all hold
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Method for eliminating double taxation
UK–Thailand Convention Art 23 — UK credits Thai tax; Thailand credits UK tax, subject to domestic limits
ordinary tax credit
Source UK–Thailand Convention Art 23 — UK credits Thai tax; Thailand credits UK tax, subject to domestic limits
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checked Aug 2026
Treaty relief article
UK–Thailand Convention Art 23, Elimination of Double Taxation
Article 23
Source UK–Thailand Convention Art 23, Elimination of Double Taxation
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checked Aug 2026
No private-pensions article in the UK–Thailand DTA
UK–Thailand Convention 1981 — no dedicated pensions article for private/SIPP income; GOV.UK consolidated text
yes
Source UK–Thailand Convention 1981 — no dedicated pensions article for private/SIPP income; GOV.UK consolidated text
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checked Aug 2026
Government-service pensions taxable only in the paying state (Art 19)
UK–Thailand Convention Art 19(2)(a) — government-service pensions taxable only in the paying State
yes
Source UK–Thailand Convention Art 19(2)(a) — government-service pensions taxable only in the paying State
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A UK–Thailand social security agreement is in force
GOV.UK Reciprocal agreements + NI38 country lists do not include Thailand as a UK social security agreement partner
no
Source GOV.UK Reciprocal agreements + NI38 country lists do not include Thailand as a UK social security agreement partner
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checked Aug 2026

Common questions

Is there a UK–Thailand tax treaty?

Yes. GOV.UK lists a double taxation convention with Thailand that entered into force on 20 November 1981. It covers dual residence and relief from double taxation — it does not replace UK domestic traps like the Statutory Residence Test or temporary non-residence CGT.

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

Thailand taxes residents on foreign income when it is remitted into the country (Revenue Code §41). Treaty relief must be read against that remittance hinge — do not assume worldwide Thai tax and then claim full UK credit without checking what you actually brought in.

Do UK-side traps still apply?

Yes. The SRT, temporary non-residence CGT, the remittance→FIG shift from 6 April 2025, and State Pension uprating geography are UK domestic rules. Moving to Thailand does not switch them off — the DTA sits between the two machines, it does not delete either.

Is this the same as UK–Vietnam?

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

Are UK private pensions covered by the treaty?

No. The 1981 convention has no private-pensions article. SIPP and occupational pensions are not allocated by the treaty. Government-service pensions are taxable only in the paying state under Article 19. Confirm against the GOV.UK consolidated 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. Employment short-stay is Article 16 (not 15), and the 183 days are counted in the fiscal year — not a rolling twelve-month window.

UK → Thailand · four cells

Four machines a thread usually collapses

Social security / totalization	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. Income DTA does not totalise contributions.
Treaty pensions	yes Source UK–Thailand Convention 1981 — no dedicated pensions article for private/SIPP income; GOV.UK consolidated text 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) — treaty relief is pair-specific; do not invent Art numbers without reading the convention text 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 nguon UK-side traps / uk_vn_tax cells — TNR CGT, FIG, SRT reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. UK 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: /united-kingdom-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

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

From United KingdomAll 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 UK → VietnamSame passport, other land UK → IndonesiaSame passport, other land UK → PhilippinesSame passport, other land UK → MalaysiaSame passport, other land UK → PortugalSame passport, other land

Cross-check

Cross-check UK × Thailand

Home × land · UK × Thailand Two dests · UK From United Kingdom Thailand hub UK → Thailand tax

UK across six lands

Land	Treaty	Relief	SSA	Open
Vietnam	yes Source UK–Vietnam DTA 1994; SI 1994/3216; GOV.UK Vietnam tax treaties Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SI 1994/3216 Schedule Art 15 / Art 22; nguon/UK_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 GOV.UK Reciprocal agreements + NI38 country lists do not include Vietnam 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 → Vietnam
ThailandHere	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
Indonesia	yes Source DJP (pajak.go.id) tax treaty register — United Kingdom P3B in force (effective 1995-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source UK–ID Art 15 — 183 days within any continuous twelve-month period; relief is Art 21 — Article 21 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 GOV.UK Reciprocal agreements + NI38 country lists do not include Indonesia 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 → Indonesia
Philippines	yes Source BIR Philippine Double Taxation Agreements list — United Kingdom treaty in force (effective 1979-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source UK–Philippines Convention Art. 21 — each State grants credit for qualifying tax paid in the other State, subject to the treaty limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source GOV.UK Reciprocal agreements — Philippines listed among UK bilateral social security agreement countries Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Philippines
Malaysia	yes Source GOV.UK — 1996 UK–Malaysia Double Taxation Agreement as amended by the 2010 Protocol — in force; HMRC DT12750: comprehensive Agreement (SI 1997/2987) entered into force 8 July 1998 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–MY DTA Art 16 Dependent Personal Services (GOV.UK) — not Art 15 (independent) — Article 24 ordinary credit 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 Malaysia 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 → Malaysia
Portugal	yes Source GOV.UK 'Portugal: tax treaties' + HMRC DT15600 — the 2025 UK–Portugal Double Taxation Convention (SI 2025 No. 1300), signed in London 15 September 2025, entered into force 29 December 2025; effective in the UK from 1 Jan 2026 (WHT), 1 Apr 2026 (CT), 6 Apr 2026 (IT/CGT), and in Portugal from 1 Jan 2026 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–Portugal 2025 DTC Art 21 — Elimination of Double Taxation, UK credit for Portuguese tax Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source GOV.UK NI38 — Portugal is an EU social security agreement country for the UK Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Portugal

Eight passports on Thailand 8 overlays

Passport	Treaty	Relief	SSA	Open
AU	yes Source [1989] ATS 36; Australian Treasury income tax treaties list — Thailand status In force Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source AU–TH DTA Art 24 — Methods of elimination; Australia and Thailand each allow a capped credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list (32 partners) does not include Thailand Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Thailand
SG	yes Source MOF Singapore — revised Singapore–Thailand DTA enters into force on 15 February 2016 (signed 11 June 2015) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Singapore–Thailand Agreement Art 22 — each State credits tax paid in the other, subject to domestic limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Thailand social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Thailand
KR	yes Source Thai RD DTA list (rd.go.th/english/766.html) — Korea appears in Thailand's in-force DTA network; full English convention text published by the RD and Art 4 read from it Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source KR–TH Convention Art 5 Elimination of Double Taxation (Thai RD English HTML Art 1–5) — ordinary foreign-tax credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source NPS social security agreements overview — Thailand is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Thailand
CN	yes Source Thai RD DTA list (rd.go.th/english/766.html) — China appears in Thailand's in-force DTA network; full English convention text published by the RD and Art 4 read from it Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CN–TH DTA Art 23 Elimination of Double Taxation (Thai RD English HTML Art 21–25) — ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Thailand — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Thailand
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
UKHere	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 United Kingdom · UK → Thailand tax.

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

United Kingdom → Thailand · tax

There is a treaty — in force since 1981

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

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.

), entry into force

1981-11-20

Source GOV.UK — 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.

on GOV.UK. Compare the live beachhead pair: United Kingdom → 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) — treaty relief is pair-specific; do not invent Art numbers without reading the convention text

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.

UK-side traps — destination does not delete them

UK domestic traps still apply when Thailand is the destination (

yes

Source nguon UK-side traps / uk_vn_tax cells — TNR CGT, FIG, SRT reuse across destinations

Checked Aug 2026 · Band low · Status fresh

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

How it stacks with Thai law

Art 4 — what actually breaks a dual-residence tie

5 rungs

Source UK–Thailand Convention Art 4(2)(a)–(d), GOV.UK text

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 UK–Thailand Convention Art 4(2)(c), GOV.UK text

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 UK–Thailand Convention Art 4(2)(d), GOV.UK text — competent authorities shall endeavour to settle by 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 16

Source UK–Thailand Convention Art 16, 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 UK–Thailand Convention Art 16(2)(a) — not exceeding in the aggregate 183 days in the fiscal year concerned

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

, measured in the

fiscal year concerned

Source UK–Thailand Convention Art 16(2)(a)

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 UK–Thailand Convention Art 16(2) — short stay, non-resident employer, and PE/fixed-base limbs must all hold

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

When both States tax the same income

The treaty relief method is

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.

under

Article 23

Source UK–Thailand Convention Art 23, 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.

Pensions — the treaty gap

WedgeThe 1981 convention has no private-pensions article (

yes

Source UK–Thailand Convention 1981 — no dedicated pensions article for private/SIPP income; GOV.UK consolidated text

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

). SIPP, occupational and personal pensions are not allocated by the treaty — UK domestic tax and Thai remittance can both bite. Government-service pensions stay paying-state only under Art 19 (

yes

Source UK–Thailand Convention Art 19(2)(a) — government-service 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.

). Read the GOV.UK text, not an NT-code brochure.

Filed cells on this page

Evidence and sources18 dated facts for UK–Thailand tax: DTA in force since 1981, remittance hinge, UK-side traps

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

UK–Thailand income tax treaty is in force
GOV.UK Thailand tax treaties — double taxation convention entered into force on 20 November 1981
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.
checked Aug 2026
DTA entry into force
GOV.UK — entered into force on 20 November 1981
1981-11-20
Source GOV.UK — 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.
checked Aug 2026
Thai remittance basis interacts with this pair's DTA relief
Stack with Thailand Revenue Code §41 remittance basis (/thailand/tax) — treaty relief is pair-specific; do not invent Art numbers without reading the convention text
yes
Source Stack with Thailand Revenue Code §41 remittance basis (/thailand/tax) — treaty relief is pair-specific; do not invent Art numbers without reading the convention text
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
UK domestic traps still apply when Thailand is the destination
nguon UK-side traps / uk_vn_tax cells — TNR CGT, FIG, SRT reuse across destinations
yes
Source nguon UK-side traps / uk_vn_tax cells — TNR CGT, FIG, SRT reuse across destinations
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 4 tie-breaker cascade, UK–Thailand
UK–Thailand Convention 1981 Art 4(2), GOV.UK text
permanent home → centre of vital interests → habitual abode → nationality → mutual agreement
Source UK–Thailand Convention 1981 Art 4(2), GOV.UK text
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
UK–Thailand Convention Art 4(2)(a)–(d), GOV.UK text
5 rungs
Source UK–Thailand Convention Art 4(2)(a)–(d), GOV.UK text
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
UK–Thailand Convention Art 4(2)(c), GOV.UK text
yes
Source UK–Thailand Convention Art 4(2)(c), GOV.UK text
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Cascade ends in mutual agreement
UK–Thailand Convention Art 4(2)(d), GOV.UK text — competent authorities shall endeavour to settle by mutual agreement
yes
Source UK–Thailand Convention Art 4(2)(d), GOV.UK text — competent authorities shall endeavour to settle by 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
UK–Thailand Convention Art 4 / Art 16, GOV.UK text
Standard five-rung ladder. Employment income is Article 16 here (Article 14 is capital gains; Article 15 is independent personal services) — do not import an Art-15 short-stay cell from another UK pair.
Source UK–Thailand Convention Art 4 / Art 16, GOV.UK 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
UK–Thailand Convention Art 16, Dependent Personal Services
Article 16
Source UK–Thailand Convention Art 16, 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
UK–Thailand Convention Art 16(2)(a) — not exceeding in the aggregate 183 days in the fiscal year concerned
183 days
Source UK–Thailand Convention Art 16(2)(a) — not exceeding in the aggregate 183 days in the fiscal year concerned
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
UK–Thailand Convention Art 16(2)(a)
fiscal year concerned
Source UK–Thailand Convention Art 16(2)(a)
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
UK–Thailand Convention Art 16(2) — short stay, non-resident employer, and PE/fixed-base limbs must all hold
yes
Source UK–Thailand Convention Art 16(2) — short stay, non-resident employer, and PE/fixed-base limbs 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
UK–Thailand Convention Art 23 — UK credits Thai tax; Thailand credits UK tax, subject to domestic limits
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.
checked Aug 2026
Treaty relief article
UK–Thailand Convention Art 23, Elimination of Double Taxation
Article 23
Source UK–Thailand Convention Art 23, 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
No private-pensions article in the UK–Thailand DTA
UK–Thailand Convention 1981 — no dedicated pensions article for private/SIPP income; GOV.UK consolidated text
yes
Source UK–Thailand Convention 1981 — no dedicated pensions article for private/SIPP income; GOV.UK consolidated text
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Government-service pensions taxable only in the paying state (Art 19)
UK–Thailand Convention Art 19(2)(a) — government-service pensions taxable only in the paying State
yes
Source UK–Thailand Convention Art 19(2)(a) — government-service 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
A UK–Thailand social security agreement is in force
GOV.UK Reciprocal agreements + NI38 country lists do not include Thailand as a UK social security agreement partner
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.
checked Aug 2026

Common questions

Is there a UK–Thailand tax treaty?

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

Do UK-side traps still apply?

Is this the same as UK–Vietnam?

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

Are UK private pensions covered by the treaty?

If both countries call me resident, which one wins?

UK → Thailand · four cells

Four machines a thread usually collapses

Social security / totalization	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. Income DTA does not totalise contributions.
Treaty pensions	yes Source UK–Thailand Convention 1981 — no dedicated pensions article for private/SIPP income; GOV.UK consolidated text 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) — treaty relief is pair-specific; do not invent Art numbers without reading the convention text 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 nguon UK-side traps / uk_vn_tax cells — TNR CGT, FIG, SRT reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. UK 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: /united-kingdom-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

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

Cross-check

Cross-check UK × Thailand

Home × land · UK × Thailand Two dests · UK From United Kingdom Thailand hub UK → Thailand tax

UK across six lands

Land	Treaty	Relief	SSA	Open
Vietnam	yes Source UK–Vietnam DTA 1994; SI 1994/3216; GOV.UK Vietnam tax treaties Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SI 1994/3216 Schedule Art 15 / Art 22; nguon/UK_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 GOV.UK Reciprocal agreements + NI38 country lists do not include Vietnam 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 → Vietnam
ThailandHere	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
Indonesia	yes Source DJP (pajak.go.id) tax treaty register — United Kingdom P3B in force (effective 1995-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source UK–ID Art 15 — 183 days within any continuous twelve-month period; relief is Art 21 — Article 21 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 GOV.UK Reciprocal agreements + NI38 country lists do not include Indonesia 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 → Indonesia
Philippines	yes Source BIR Philippine Double Taxation Agreements list — United Kingdom treaty in force (effective 1979-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source UK–Philippines Convention Art. 21 — each State grants credit for qualifying tax paid in the other State, subject to the treaty limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source GOV.UK Reciprocal agreements — Philippines listed among UK bilateral social security agreement countries Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Philippines
Malaysia	yes Source GOV.UK — 1996 UK–Malaysia Double Taxation Agreement as amended by the 2010 Protocol — in force; HMRC DT12750: comprehensive Agreement (SI 1997/2987) entered into force 8 July 1998 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–MY DTA Art 16 Dependent Personal Services (GOV.UK) — not Art 15 (independent) — Article 24 ordinary credit 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 Malaysia 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 → Malaysia
Portugal	yes Source GOV.UK 'Portugal: tax treaties' + HMRC DT15600 — the 2025 UK–Portugal Double Taxation Convention (SI 2025 No. 1300), signed in London 15 September 2025, entered into force 29 December 2025; effective in the UK from 1 Jan 2026 (WHT), 1 Apr 2026 (CT), 6 Apr 2026 (IT/CGT), and in Portugal from 1 Jan 2026 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–Portugal 2025 DTC Art 21 — Elimination of Double Taxation, UK credit for Portuguese tax Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source GOV.UK NI38 — Portugal is an EU social security agreement country for the UK Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Portugal

Eight passports on Thailand 8 overlays

Passport	Treaty	Relief	SSA	Open
AU	yes Source [1989] ATS 36; Australian Treasury income tax treaties list — Thailand status In force Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source AU–TH DTA Art 24 — Methods of elimination; Australia and Thailand each allow a capped credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list (32 partners) does not include Thailand Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Thailand
SG	yes Source MOF Singapore — revised Singapore–Thailand DTA enters into force on 15 February 2016 (signed 11 June 2015) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Singapore–Thailand Agreement Art 22 — each State credits tax paid in the other, subject to domestic limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Thailand social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Thailand
KR	yes Source Thai RD DTA list (rd.go.th/english/766.html) — Korea appears in Thailand's in-force DTA network; full English convention text published by the RD and Art 4 read from it Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source KR–TH Convention Art 5 Elimination of Double Taxation (Thai RD English HTML Art 1–5) — ordinary foreign-tax credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source NPS social security agreements overview — Thailand is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Thailand
CN	yes Source Thai RD DTA list (rd.go.th/english/766.html) — China appears in Thailand's in-force DTA network; full English convention text published by the RD and Art 4 read from it Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CN–TH DTA Art 23 Elimination of Double Taxation (Thai RD English HTML Art 21–25) — ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Thailand — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Thailand
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
UKHere	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 United Kingdom · UK → Thailand tax.

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