Thailand

Individual - Foreign tax relief and tax treaties

Last reviewed - 30 June 2025

Foreign tax relief

Foreign taxes cannot be taken as a credit against Thai taxes unless permitted under a double tax treaty (DTT).

Tax treaties

Thailand has DTTs with the following countries:

Armenia	Finland	Mauritius	Spain
Australia	France	Myanmar	Sri Lanka
Austria	Germany	Nepal	Sweden
Bahrain	Hong Kong	Netherlands	Switzerland
Bangladesh	Hungary	New Zealand	Taiwan
Belarus	India	Norway	Tajikistan
Belgium	Indonesia	Oman	Turkey
Bulgaria	Ireland	Pakistan	Ukraine
Cambodia	Israel	Philippines	United Arab Emirates
Canada	Italy	Poland	United Kingdom
Chile	Japan	Romania	United States
China	Korea, Republic of	Russia	Uzbekistan
Cyprus	Kuwait	Seychelles	Vietnam
Czech Republic	Laos	Singapore
Denmark	Luxembourg	Slovenia
Estonia	Malaysia	South Africa