Thailand

Individual - Foreign tax relief and tax treaties

Last reviewed - 13 February 2024

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