Q1 2027 Expat Tax Filing in Thailand

คำถามที่พบบ่อย

Do I have to declare foreign income I did NOT remit to Thailand in 2026?

Under current Revenue Department guidance (Jan 2027), no — foreign income earned and held abroad without remittance to Thailand in 2026 is not taxable in Thailand for the 2026 tax year. However, the Ministry of Finance has indicated a worldwide-income taxation model (similar to US system) is under study for 2028 onwards. For now, the 'no remittance, no Thai tax' principle still applies on the income-side, but the 'foreign tax residency reporting' (similar to CRS standard) requires Thai tax residents to disclose foreign financial accounts above THB 1.5 million on the supplementary declaration accompanying PND 90.

What happens if I miss the March 31 deadline?

Late filing penalty: THB 2,000 fixed surcharge + interest on unpaid tax at 1.5% per month. Late filing without late payment of tax due: just THB 2,000 surcharge. Persistent late filing or unfiled return triggers Revenue Department audit notice within 6 months. Severe cases (intentional non-filing combined with significant unreported income) can lead to criminal referral under the Revenue Code Section 35 — though this is exceptionally rare for expat employees, more common for business owners. The practical advice: e-file by 8 April 2027 if you cannot meet March 31 paper deadline; if even 8 April is missed, file as soon as possible with the THB 2,000 penalty rather than skipping.

Am I subject to Thai tax on my US Social Security pension if I'm a Thai tax resident?

Under the US-Thailand DTA Article 20 (Government Service / Social Security), US Social Security paid to a US citizen residing in Thailand is taxable ONLY in the US — Thailand cannot tax it. You must still declare it on PND 90 (foreign-source income remitted) but claim DTA exemption — tax due in Thailand = zero. Documentation: US Form SSA-1099 (Social Security Benefit Statement), US tax residency certificate (Form 6166 from IRS), Apostille from US Secretary of State + Thai certified translation. For non-US citizens (e.g. Brits receiving UK State Pension): UK-Thailand DTA Article 18 similar treatment for UK government pensions; private UK pensions taxable in Thailand under standard remittance rules but with DTA credit for UK tax paid.

How does BoT FET interact with bringing my own savings (already taxed) to Thailand?

Foreign savings that you remit to Thailand consist of (a) pre-2024 vintage savings (grandfathered, not taxable in Thailand under transitional rule) and (b) post-2024 vintage savings (taxable as foreign-source income in year of remittance). To claim grandfathered status on a 2026 remittance, you need contemporaneous evidence of the pre-2024 source — foreign bank statements showing account balance Dec 31, 2023, foreign tax returns for years 2020-2023, employment records or business records showing income earned pre-2024. iVC's Pre-2024 Savings Documentation Pack (THB 15,500) compiles this evidentiary binder, Apostille on key documents, and Thai translation — sufficient to defend grandfathered classification under Revenue Department audit.

What if I have Thai-source employment AND foreign-source investment income?

File PND 90 (mixed income return) rather than PND 91 (single-source). PND 90 has separate sections for Thai employment (Section 40(1)), Thai professional fees (Section 40(2)), Thai rental income (Section 40(5)), foreign investment income remitted (Section 40(4)(a) interest, 40(4)(b) dividends), foreign capital gains remitted (Section 40(8)). Each section has its own deduction allowance and tax-rate stacking. The tax calculation is progressive across all sections combined — your foreign investment income may push your Thai employment income into a higher bracket. Withholding tax already deducted by your Thai employer is creditable against the final tax due. Refund (if overpaid) typically issued July-October of filing year.

How does iVC's expat tax filing service work end-to-end?

iVC Expat Tax Filing Service (Q1 cycle, Feb-April 2027): (1) Initial consultation (Feb, 60 minutes free) — establish residency status, identify all 2026 income streams worldwide; (2) Document collection plan — Thai bank statements, foreign bank statements, foreign tax returns, employment statements, Thai withholding tax certificates from employer; (3) DTA strategy — identify DTAs in play, gather foreign tax residency certificates, coordinate Apostille; (4) Translation — MoJ-certified Thai translation of foreign-language documents; (5) Tax return preparation by licensed Thai accountant (we coordinate, accountant signs); (6) E-filing via RD e-Filing portal; (7) Bank transfer of tax due to Revenue Department; (8) Annual confirmation letter for personal records and future immigration applications. Service fee THB 12,500-32,000 depending on complexity. Strict pricing transparency — no hidden fees.