Who has experience with AOW tax refunds at the Korat office?

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March 18 2025

Dear readers,

Anyone have any experience with the tax office in Korat. What do you need to bring with you as evidence regarding: Tax refund in Thailand with article 23/6 for paid tax on the AOW in the Netherlands”.

I understand from the responses of many people that there is no clear policy being followed?

Regards,

Sander

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7 responses to “Who has experience with AOW tax refunds at the Korat office?”

  1. william-korat says up

    Not so much in my case dear Sander.

    To start with my wife because they speak little to no English. [And I have the same problem with Thai]

    Passport with visa, entry and exit stamps etc. [you are Dutch btw]
    Blue booklet of the house [address]
    Bank book where your foreign deposits were made. [add yourself]
    Copies are made, but you can of course also do it yourself if you have a printer.
    Which doesn't mean you don't have to show the original.

    Add up the exemptions yourself https://sherrings.com/personal-tax-deductions-allowances-thailand.html
    Bring the original proof of payment if you have life insurance/hospital insurance, as you must submit it if you wish to claim this deductible.
    If you do not agree, that is also fine, no signature[s] is 'see you later', but digital payment at the checkout is preferred if you do approve.

    Two hours of work including creating the TIN.
    Friendly people who are happy to help a foreigner quickly and correctly [with me]

    Success.

    • Pjotter says up

      Question: have you made use of (or raised) the “AOW reduction scheme” at the Korat tax office?

      • william-korat says up

        No, I was asked for 'income' demonstrable through my bank account.
        Do not have monthly transfers as per visa requirements.
        I was asked to add it up myself after which I could sign it
        I also have a reduced state pension.

        My experience in Korat is that employees have little or no knowledge of the English language, neither speaking nor reading it and having agreements with other countries.
        Everything was in Thai, filling out paper and PC [if I could check my name on the monitor]
        I didn't fill in anything myself, except for a handful of signatures, after there was 0.0 under the line.
        Obligations met, have a TIN and am in the system.
        Next round, a new year and a new sound.

        • Rijck says up

          Exactly. What is becoming clear by now is that it is always about what has been brought in from the personal income. Whether this is done monthly, or semi-annually, quarterly or once a year: not an issue. With a taxable income of around ฿500K as a single from a reduced AOW plus something from another source, the tax to be paid is 0,0. It is not about that AOW, nor about that other source. Well done, William. Fine.
          If e.g. ฿1M is transferred from NL to TH, and ฿500K of it is savings, ฿500K remains taxable. Nothing and nobody in TH requires you to disclose where this money comes from. It doesn't matter what benefit or pension it is, rental income or lottery winnings: you don't have to report anything, and providing an AOW reduction is also not mandatory. These matters only become relevant with much higher taxable income. For example, if you have brought in ฿1,5M of which 1/3 is savings, and as a single person ฿650 remains taxable, then the application of art. 18,19 and 23 only becomes interesting if everything relates to the income.

  2. Pjotter says up

    Hello Sander. Yep. Last February for the 7th time filed in Korat city at the Revenue office 1/2 at the (182) Assadan Road. What I have been doing for years, is to hand in 12 copies of each month with the international deposit (+/- 50,000฿) to my Bangkok bank account.

    I also made an Excel sheet, which I also hand in, with those 12 monthly deposits. Resulting (as an example) in 600,000฿ for a year. Then I also have the deductions on that sheet. In MY case; 100,000 fixed deduction, 60,000 (I am not married), 190,000฿ as a 65-plus. Then 1st slice of 150,000 = 0% to be paid. All this added up results in 500,000 free. That leaves 100,000 with 5% to be paid, so that is 5,000฿. (I have to pay a little more, but it is just an example). This is what I have on that Excel sheet.
    No problem at all. No questions about whether I have other bank accounts, world income, pension/svb statements etc. None of this.

    I have only had AOW for 1,5 years, and have not applied or raised the reduction scheme. Well, I don't want to be a bigot, but I thought it was SO little that I honestly didn't bother to raise it. I would do this if I had to transfer significantly more per month (for example, suppose 'our' visa support letter would expire, just like the last time at the Canadian Embassy).

    So I am also curious how people will react to the reduction scheme there if some DO raise/apply it. (Please note, this is my story for Korat city)

  3. Eric Kuypers says up

    Sander, it is not a tax refund but a reduction, a discount, on the income tax you have to pay due to the fact that the AOW is taxable in two countries and the treaty in art. 23 paragraph 6 determines that discount. Thailand must grant it.

    I have written advice about this (twice even, and Lammert de Haan too) and the link is this:
    https://www.thailandblog.nl/dossier/belastingen-advies-reductie-23-lid-6-nr-2/

    You have to print the extra text that is there, type it yourself and fill in the correct amounts. You take that piece with you in addition to the pieces already mentioned. And then just hope that the civil servant understands it and wants to apply it because it can go either way in this country…

  4. Jozef says up

    Dear Sander, in TH you pay PIT on that part of your income that you have transferred to TH. For one person this is his entire AOW and/or pension or both sources of income, for another this is savings up to 2023. The TRD does not care whether your TH 'foreign sourced income' comes from one or the other, and it is up to you to prove this. Print form PIT91 and make your own declaration with a pencil and eraser: https://www.rd.go.th/fileadmin/download/english_form/030265PIT91.pdf

    First, look at your TH bank account, and add up what you have received in TH transfers. Suppose you arrive at ฿1,2M(illion), consisting of ฿500K in AOW benefits, ฿500K in pension and ฿200K in savings. Get a bank statement from your TH bank regarding that ฿1,2M and show the TRD with NL transfers that ฿200K indeed comes from savings 2023.

    Now enter ฿2K on page 91 of the printed PIT1 form at point A1.000.
    At point 2: ฿190K, and at point 4: ฿100K. At point 6: ฿60K for you, if married ฿120K.
    On page 3 you complete the relevant questions.
    I assume you are married so at point 11 you end up with: ฿590K.

    You now calculate the tax to be paid on that amount. That will be: ฿41K. Point 12.
    At point 13 you enter the AOW reduction: for convenience ฿10K.
    So point 14 and 20 becomes: ฿31K. Don't be alarmed, it's just an example. Fictional stuff, then.
    In addition to the TH-NL bank statements, you must also bring the SVB AOW statement and the calculated AOW reduction.

    That's it. Most Dutch people book a 'foreign sourced income' of ฿800K, and minus AOW reduction end up with a final amount of TH tax to be paid of around ฿7K.

    I would like to point you to a discussion in, among other places, https://www.thailandblog.nl/lezers-inzending/naar-het-belastingkantoor-in-pak-chong-voor-belastingaangifte-lezersinzending/ No AOW reduction calculation required, and ฿0,0 Thai tax.


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