ThailandUnited States → Thailand · tax
In plain termsThe headline is a trap of its own. Yes, there is a treaty — and no, it does not free a US citizen from the US return. Both things are true at once.
There is a treaty — unlike Vietnam
An in-force US–Thailand income tax convention exists ( 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. Source US–Thailand Convention Art 30 — general effective date Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source US–Thailand Income Tax Convention 1996 Art 4, IRS treaty PDF Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source US–Thailand Convention 1996 Art 4 — nationality is the fourth rung Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source US–Thailand Convention 1996 Art 4 — cascade ends at nationality; no mutual-agreement rung Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.yes
1 January 1998
4 rungs
yes
no
The twistFour-rung cascade: permanent home → centre of vital interests → habitual abode → nationality. No MAP rung. The saving clause still keeps US citizenship tax alive after Art 4 picks a residence state.
But the saving clause stays
Client trapArticle 1(2) is a saving clause ( Source US–Thailand Convention Art 1(2) saving clause — US taxes its citizens/residents as if the treaty were not in force (exceptions: Art 9(2), 20(2)&(5), 25, 26, 27) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source US domestic rule (citizenship-based taxation) — independent of the Thailand treaty; preserved by the Art 1(2) saving clause Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source IRS FBAR — aggregate foreign financial accounts exceeded $10,000 at any time during the calendar year Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source IRS — Form 8938 Statement of Specified Foreign Financial Assets (FATCA) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source IRS FEIE — physical presence test: at least 330 full days in a foreign country during any 12 consecutive months (Form 2555) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.yes
yes
10000 USD
yes
330 days
Where the treaty actually bites
- Private pension — taxable only in your residence state (, Art 20(1)).
yes
Source US–Thailand Convention Art 20(1) — pensions for past employment taxable only in the residence State
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Social security — taxable only in the paying state (, Art 20(2), a saving-clause exception).
yes
Source US–Thailand Convention Art 20(2) — social security/public pensions taxable only in the paying State; exception to the saving clause
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Foreign tax credit — preserved for US citizens (, Art 25).
yes
Source US–Thailand Convention Art 25 — relief from double taxation by foreign tax credit; exception to the saving clause
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
The gap the treaty does not fill
GapThere is no US–Thailand social security totalization agreement ( Source 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.no
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 US taxes you anyway; Article 25 and FEIE keep the same dollar from being taxed twice, but never remove the second filing.
Employment exercised in Thailand
Three checks, not oneThe treaty employment rule sits in Source US–TH DTA Art 16 Dependent Personal Services (IRS thailand.pdf); relief already flagged in us_th_ftc_relief_art25 — employment article Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source US–TH DTA Art 16 Dependent Personal Services (IRS thailand.pdf); relief already flagged in us_th_ftc_relief_art25 — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source US–TH DTA Art 16 Dependent Personal Services (IRS thailand.pdf); relief already flagged in us_th_ftc_relief_art25 — day-count window Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source US–TH DTA Art 16 Dependent Personal Services (IRS thailand.pdf); relief already flagged in us_th_ftc_relief_art25 — 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 16
183 days
any 12-month period commencing or ending in the taxable year
yes
Day-count trapUnited States–Thailand puts employment in Article 16 with a 183-day ceiling in any 12-month period commencing or ending in the taxable year.
When both States tax the same income
The treaty relief method is 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. Source US–TH DTA Art 16 Dependent Personal Services (IRS thailand.pdf); relief already flagged in us_th_ftc_relief_art25 — relief article Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.ordinary tax credit
Article 25
Filed cells on this page
Evidence and sources23 dated facts for US–Thailand tax: a treaty exists, but the saving clause keeps US tax alive
The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.
- An in-force US–Thailand income tax treaty exists (unlike US–Vietnam)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
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- General effective date of the US–Thailand income tax treatyUS–Thailand Convention Art 30 — general effective datechecked Aug 2026
1 January 1998
Source US–Thailand Convention Art 30 — general effective date
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Saving clause: the treaty does not switch off US tax on US citizensUS–Thailand Convention Art 1(2) saving clause — US taxes its citizens/residents as if the treaty were not in force (exceptions: Art 9(2), 20(2)&(5), 25, 26, 27)checked Aug 2026
yes
Source US–Thailand Convention Art 1(2) saving clause — US taxes its citizens/residents as if the treaty were not in force (exceptions: Art 9(2), 20(2)&(5), 25, 26, 27)
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Treaty Art 4 tie-breaker for US–Thailand dual residenceUS–Thailand Convention Art 4(2) — dual-residence tie-breaker cascadechecked Aug 2026
permanent home → centre of vital interests → habitual abode → nationality
Source US–Thailand Convention Art 4(2) — dual-residence tie-breaker cascade
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Private pensions are taxable only in the state of residenceUS–Thailand Convention Art 20(1) — pensions for past employment taxable only in the residence Statechecked Aug 2026
yes
Source US–Thailand Convention Art 20(1) — pensions for past employment taxable only in the residence State
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Social security is taxable only in the paying state (saving-clause exception)US–Thailand Convention Art 20(2) — social security/public pensions taxable only in the paying State; exception to the saving clausechecked Aug 2026
yes
Source US–Thailand Convention Art 20(2) — social security/public pensions taxable only in the paying State; exception to the saving clause
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Treaty preserves the foreign tax credit for double-taxed incomeUS–Thailand Convention Art 25 — relief from double taxation by foreign tax credit; exception to the saving clausechecked Aug 2026
yes
Source US–Thailand Convention Art 25 — relief from double taxation by foreign tax credit; exception to the saving clause
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- A US–Thailand social security totalization agreement existsSSA — U.S. International Social Security (Totalization) Agreements list does not include Thailandchecked Aug 2026
no
Source 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 taxes citizens on worldwide income regardless of residenceUS domestic rule (citizenship-based taxation) — independent of the Thailand treaty; preserved by the Art 1(2) saving clausechecked Aug 2026
yes
Source US domestic rule (citizenship-based taxation) — independent of the Thailand treaty; preserved by the Art 1(2) saving clause
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- FBAR aggregate foreign-account thresholdIRS FBAR — aggregate foreign financial accounts exceeded $10,000 at any time during the calendar yearchecked Aug 2026
10000 USD
Source IRS FBAR — aggregate foreign financial accounts exceeded $10,000 at any time during the calendar year
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- FEIE physical-presence limbIRS FEIE — physical presence test: at least 330 full days in a foreign country during any 12 consecutive months (Form 2555)checked Aug 2026
330 days
Source IRS FEIE — physical presence test: at least 330 full days in a foreign country during any 12 consecutive months (Form 2555)
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Form 8938 (FATCA specified foreign financial assets) existsIRS — Form 8938 Statement of Specified Foreign Financial Assets (FATCA)checked Aug 2026
yes
Source IRS — Form 8938 Statement of Specified Foreign Financial Assets (FATCA)
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Treaty article for employment incomeUS–TH DTA Art 16 Dependent Personal Services (IRS thailand.pdf); relief already flagged in us_th_ftc_relief_art25 — employment articlechecked Aug 2026
Article 16
Source US–TH DTA Art 16 Dependent Personal Services (IRS thailand.pdf); relief already flagged in us_th_ftc_relief_art25 — 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 exemptionUS–TH DTA Art 16 Dependent Personal Services (IRS thailand.pdf); relief already flagged in us_th_ftc_relief_art25 — short-stay day ceilingchecked Aug 2026
183 days
Source US–TH DTA Art 16 Dependent Personal Services (IRS thailand.pdf); relief already flagged in us_th_ftc_relief_art25 — 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 measuredUS–TH DTA Art 16 Dependent Personal Services (IRS thailand.pdf); relief already flagged in us_th_ftc_relief_art25 — day-count windowchecked Aug 2026
any 12-month period commencing or ending in the taxable year
Source US–TH DTA Art 16 Dependent Personal Services (IRS thailand.pdf); relief already flagged in us_th_ftc_relief_art25 — 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 togetherUS–TH DTA Art 16 Dependent Personal Services (IRS thailand.pdf); relief already flagged in us_th_ftc_relief_art25 — employer and PE/fixed-base limbs also requiredchecked Aug 2026
yes
Source US–TH DTA Art 16 Dependent Personal Services (IRS thailand.pdf); relief already flagged in us_th_ftc_relief_art25 — 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 taxationUS–TH DTA Art 16 Dependent Personal Services (IRS thailand.pdf); relief already flagged in us_th_ftc_relief_art25 — Article 25 ordinary creditchecked Aug 2026
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Treaty article for relief from double taxationUS–TH DTA Art 16 Dependent Personal Services (IRS thailand.pdf); relief already flagged in us_th_ftc_relief_art25 — relief articlechecked Aug 2026
Article 25
Source US–TH DTA Art 16 Dependent Personal Services (IRS thailand.pdf); relief already flagged in us_th_ftc_relief_art25 — relief article
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Ordered rungs before the tie is settledUS–Thailand Income Tax Convention 1996 Art 4, IRS treaty PDFchecked Aug 2026
4 rungs
Source US–Thailand Income Tax Convention 1996 Art 4, IRS treaty PDF
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Nationality is a rung in this treatyUS–Thailand Convention 1996 Art 4 — nationality is the fourth rungchecked Aug 2026
yes
Source US–Thailand Convention 1996 Art 4 — nationality is the fourth rung
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Cascade does not end in mutual agreementUS–Thailand Convention 1996 Art 4 — cascade ends at nationality; no mutual-agreement rungchecked Aug 2026
no
Source US–Thailand Convention 1996 Art 4 — cascade ends at nationality; no mutual-agreement rung
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- What is different about this tie-breakerUS–Thailand Convention 1996 Art 1(2) saving clause + Art 4, IRS treaty PDFchecked Aug 2026
Four-rung cascade: permanent home → centre of vital interests → habitual abode → nationality. No MAP rung. The saving clause still keeps US citizenship tax alive after Art 4 picks a residence state.
Source US–Thailand Convention 1996 Art 1(2) saving clause + Art 4, IRS treaty PDF
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- US domestic international-tax traps are modelled on this sitenguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelledchecked Aug 2026
yes
Source nguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelled
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
Common questions
There's a US–Thailand tax treaty — does it stop US tax?
No. The treaty is in force (effective 1 January 1998), but Article 1(2) is a saving clause: the US keeps taxing its citizens and residents as if the treaty were not there. The treaty narrows double tax; it does not cancel your US return, FBAR, or Form 8938.
How is my pension taxed between the two?
The treaty splits it. A private pension for past employment is taxable only in your state of residence (Article 20(1)). Social security and similar public pensions are taxable only in the paying state (Article 20(2)) — and that paragraph is an exception to the saving clause, so it actually binds the US.
Do I still get a credit for Thai tax?
Yes. Article 25 (relief from double taxation) is an exception to the saving clause, so a US citizen keeps the foreign tax credit for Thai income tax. That is the main mechanism stopping the same dollar being taxed twice.
What about social security contributions?
Separate instrument, and it does not exist: there is no US–Thailand totalization agreement. Self-employed US citizens can face social-security/self-employment exposure on both sides with no coordination.
What is the employment short-stay day count?
United States–Thailand puts employment in Article 16 with a 183-day ceiling in any 12-month period commencing or ending in the taxable year.
US → Thailand · four cells
Four machines a thread usually collapses
| Social security / totalization | 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. |
|---|---|
| Treaty pensions | yesSource US–Thailand Convention Art 20(2) — social security/public pensions taxable only in the paying State; exception to the saving clause Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| Foreign-income / remittance hinge | 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. |
| Home-side traps still on | yesSource nguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelled 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: /united-states-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
US × Thailand stays named. Overlay → stay / earn / dest tax → tools.
Cross-check
Cross-check US × Thailand
US across six lands
US across six lands| Land | Treaty | Relief | SSA | Open |
|---|---|---|---|---|
| Vietnam | No treaty in force | domestic foreign tax credit only (Form 1116) — no in-force treatySource IRS A–Z treaty list — US–Vietnam signed not in force; nguon/US_VN_DTA_STATUS.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource SSA International Programs — Status of Totalization Agreements / POMS GN 01701.005 country table — Vietnam absent from agreements in force Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | US → Vietnam |
| ThailandHere | 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 |
| Indonesia | yesSource US–Indonesia Income Tax Convention signed Jakarta 11 July 1988; general effective date under Art 30: 1 January 1990 (irs.gov/pub/irs-trty/indo.pdf) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource US–Indonesia DTA Art 23 — foreign tax credit method (cell us_id_ftc_relief_art23 already filed) 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 Indonesia Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | US → Indonesia |
| Philippines | yesSource US–Philippines Income Tax Convention, signed Manila 1 Oct 1976; entered into force 16 Oct 1982 (irs.gov/pub/irs-trty/philip.pdf) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary foreign tax creditSource US–Philippines Convention Art 23 — Relief from Double Taxation (US credits PH tax; PH credits US tax); saving-clause exception under Art 6(4) — IRS philip.pdf 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 the Philippines Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | US → Philippines |
| Malaysia | No treaty in force | domestic foreign tax credit only (Form 1116) — no treatySource IRS Pub 901 / A–Z treaty list — no US–Malaysia income tax treaty; nguon/MY_SOURCES.md 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 Malaysia Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | US → Malaysia |
| Portugal | yesSource US Treasury Convention text (signed Washington 6 September 1994) + Portugal OECD MLI consolidated list — US–Portugal income tax convention, entry into force 18 December 1995, generally effective from 1 January 1996 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary foreign tax creditSource US–Portugal 1994 Convention Art 25 — Relief from Double Taxation (US credit), behind the Art 1(4) saving clause Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource SSA — the U.S.–Portugal Agreement on Social Security (signed Lisbon 30 March 1988, TIAS 12121) entered into force 1 August 1989; it eliminates dual social-security coverage and can total periods for benefits. Unlike US–Malaysia, this coordination exists Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | US → Portugal |
Vietnam
Indonesia
Philippines
Malaysia
PortugalEight passports on Thailand 8 overlays
| Passport | Treaty | Relief | SSA | Open |
|---|---|---|---|---|
| AU | yesSource [1989] ATS 36; Australian Treasury income tax treaties list — Thailand status In force Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource AU–TH DTA Art 24 — Methods of elimination; Australia and Thailand each allow a capped credit Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource DSS — Australia international social security agreements list (32 partners) does not include Thailand Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | AU → Thailand |
| SG | yesSource MOF Singapore — revised Singapore–Thailand DTA enters into force on 15 February 2016 (signed 11 June 2015) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource Singapore–Thailand Agreement Art 22 — each State credits tax paid in the other, subject to domestic limits Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource CPF Board / Singapore domestic CPF regime — no Singapore–Thailand social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | SG → Thailand |
| KR | yesSource Thai RD DTA list (rd.go.th/english/766.html) — Korea appears in Thailand's in-force DTA network; full English convention text published by the RD and Art 4 read from it Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource KR–TH Convention Art 5 Elimination of Double Taxation (Thai RD English HTML Art 1–5) — ordinary foreign-tax credit Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource NPS social security agreements overview — Thailand is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | KR → Thailand |
| 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 |
| USHere | yesSource US–Thailand Income Tax Convention, signed Bangkok 26 Nov 1996; Art 30 general effective date 1 Jan 1998 (irs.gov/pub/irs-trty/thailand.pdf) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource US–TH DTA Art 16 Dependent Personal Services (IRS thailand.pdf); relief already flagged in us_th_ftc_relief_art25 — Article 25 ordinary credit Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource SSA — U.S. International Social Security (Totalization) Agreements list does not include Thailand Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | US → Thailand |
AU
SG
KR
CN
JP
UK
CACells cite primary sources with check months. Method · Sources · Disclosure. Not personalised tax advice.
Named pair: From United States · US → Thailand tax.
Also filed for Thailand: Australia · Singapore · South Korea · China · Japan · United Kingdom · Canada.