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Thailand Tax
Your retirement visa doesn't answer this question. Your days in the country and what you remit do.
A common assumption is that being retired, or holding a non-working visa, puts you outside the tax filing system entirely. It doesn't. A retirement visa holder who meets the residency test has exactly the same filing obligations as anyone else in Thailand — the visa affects your right to stay, not your tax position.
Single
฿60,000
If you remit more than this in assessable income during the year, filing is required.
Married, filing jointly
฿120,000
The combined threshold for a married couple remitting assessable income together.
This is a filing threshold, not a tax-owed threshold. Once personal allowances, deductions and any DTA credit are applied, many filers end up owing little or nothing — but the obligation to file can still exist based purely on the amount remitted.
Most retirees with foreign-sourced income file form PND.90, which covers income from multiple sources (as opposed to PND.91, which is for employment income alone).
Paper returns must reach the Revenue Department by 31 March the following year. Filing online extends that to 8 April.
The thresholds and deadlines above are administrative rules that can be adjusted between tax years. Confirm the current figures directly with a Thai tax adviser or the Revenue Department before your filing date, rather than assuming this page (or any other) is still current several years from now.
Worth doing
Keep a running record through the year of every transfer you make into Thailand — amount, date, and source. Reconstructing this from bank statements in March is far harder than logging it as you go.
This page explains general principles as understood in mid-2026 and is not personalised tax advice. Filing requirements depend on your individual circumstances — always confirm with a qualified Thai tax professional.