Thailand
Individual - Foreign tax relief and tax treaties
Last reviewed - 13 February 2024Foreign 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 |