Taxes
Thailand — Tax: Double Tax Treaties
The Thai Revenue Department's November 2025 foreign tax credit manual states that Thailand has entered into 61 conventions or agreements for the avoidance of double taxation. The Revenue Department's double tax agreement pages list each treaty with its signing and entry-into-force dates, so check there that a treaty with your country is in force before relying on it. Treaty terms differ, so read the relevant article for your income type.
VerifiedGovernment / official sourceThailand Revenue Department — Manual for Foreign Tax Credit (November 2025); DTA pagesLast reviewed: 2026-10-23
Why this matters
For residents with income taxed both at source abroad and in Thailand on remittance, the applicable DTA can determine whether a foreign tax credit or exemption is available, directly affecting the total tax bill.
Key facts
- Thailand has entered into 61 conventions or agreements for the avoidance of double taxation (Revenue Department, November 2025).
- The Revenue Department's DTA page lists each treaty with its signing and entry-into-force dates.
- The Revenue Department publishes a foreign tax credit manual; treaty terms differ, so read the article that covers your income type.
Steps
- Identify the relevant treaty — Check whether Thailand has a DTA in force with the country where the other-source income arises or where dual residency may apply.
- Obtain a Certificate of Residence — Apply to the Revenue Department for a Certificate of Residence to substantiate Thai tax residency when claiming treaty relief with a foreign tax authority.
- Claim foreign tax credit or exemption — File the annual PIT/CIT return claiming the treaty-based credit for foreign tax already paid on the same income, supported by foreign tax payment evidence.
Common mistakes
- Assuming a treaty with your home country exists or is in force without checking the Revenue Department's list.