Tax return example for Belgians in Thailand?

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Posted in Reader question
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March 8 2025

Dear readers,

Is there an example somewhere regarding tax return for Belgians? And how to apply and fill in the DTA (double tax)? What evidence must be provided for this?

For example, you have 40.000 euros gross pension and a Thai spouse as a dependent. Which form should you use 90 or 91? And which deductions can you enter?

My gratitude

Regards,

Omer

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9 responses to “Example of tax return for Belgians in Thailand?”

  1. Lung addie says up

    Dear Omer,
    You are already assuming a wrong attitude: it is not about INCOME but about REMTTANCE Tax. So about the amount that you brought into Thailand in 2024.
    I have not yet been able to obtain an example of a declaration for Belgians anywhere.
    For now I'll just stick to some advice:
    – first of all, make sure you get a TIN: for this go to the TRD (tax office)
    – depending on the cooperation you get there, ask whether they want/can complete your first tax return
    – if not, I advise you, as the Belgian embassy did, to consult a tax expert
    – a DTA: nowhere to be found on a declaration form. These forms are the same for Thai people as for foreigners
    – what documents as proof: depends from office to office but you CAN expect:
    – Copy of passport
    – TIN number
    – if age deduction: a birth certificate
    – if married to a Thai: a Thai marriage registration certificate
    – a bank statement that includes the 2024 international transfers
    – proof of where the transferred money came from (Pension statement)
    – proof of taxes already paid in Belgium (tax return settlement)
    That's about what you CAN expect. I still don't know for sure as I'm still not completely done with my research.

  2. françois says up

    Good morning,
    think form 90 and my question ………where can I find a dutch or english translation of this form (only in thai)

    • Jozef says up

      Why do Belgians still remember that form PND90 must be used? This is intended if you have 'foreign source income', in addition to other sources of income. (Tax Law 40/2-8) Clever head who knows how to wrestle through the relevant questions.
      Use PND91 https://www.rd.go.th/fileadmin/download/english_form/030265PIT91.pdf (Tax Law 40/1)

  3. Jozef says up

    Dear Omer, wow! There is already so much information on Thailandblog that this question should not have been asked. But oh well! https://www.thailandblog.nl/?s=belastingen&x=0&y=0
    To start with: it is not about a gross amount of pensions that you have from your home country situation. Whether you enjoy €20K, €40K or €60K gross pension money: all fine, but not relevant. You will pay taxes in BE, so you will keep net. But also not important. What matters is how much ฿ you bring in TH.

    Suppose you have €30K net left in BE after paying BE taxes. And suppose you transferred €2024K of that amount to TH in 24. Of course, this can be seen in your BE/Wise bank transfers.
    In 2024 you have received -for example- a total of ฿900K on your TH bank. (average rate: ฿37,5) Also visible in TH bank details, which can be requested via a bank statement. For Thai Tax only that ฿900K is important: 'income derived from sources outside TH'. Please note and for the sake of completeness all amounts in € and in ฿ are fictitious!
    https://www.rd.go.th/fileadmin/user_upload/lorkhor/newspr/2024/FOREIGNERS_PAY_TAX2024.pdf

    Now go to: https://www.rd.go.th/fileadmin/download/english_form/030265PIT91.pdf

    On page 2 at A1 you enter: ฿900K.
    On page 3 you calculate how many deductions you have, and you transfer them to page 2.

    The most important ones are these:
    ฿190K: taxpayer aged 65 yrs or older. Fill in at A2.
    ฿100K. Costs incurred to earn income. Fill in at A4.
    ฿120K. For you and your dependent spouse together. To A6.
    If multiple 'allowances and exemptions': add to page 3 and add to page 2.

    How much Thai Tax to pay? You brought in ฿900K; you deduct ฿410K, remains: ฿490K. See A11.
    The first ฿150K are free. On the second ฿150K you pay ฿7,5K. And on ฿190K you pay ฿190K.
    Together thus to Thai tax: ฿26,5K. Fill in at: A12.
    For A13, please enter the following: ฿26,5K in accordance with DTA TH-BE: can be collected via https://www.rd.go.th/english/766.html See in particular Article 18 “government service”, and Article 23 “exemption and credit methods”.
    At A14 and A20 enter ฿0,0

    Please note: if you have brought in savings from 2023, reduce your 'assessable income' by this. For example: brought in €24K or ฿900K. Suppose (fictitious) savings 2023: €10K or ฿37,5K.
    Then the amount at A1 is: ฿525K. Deductions + free 1st bracket is already together: ฿560K. The DTA is not an issue.

    See also: https://www.thailandblog.nl/lezersvraag/hoe-voorkom-je-dure-valkuilen-bij-belastingzaken-in-thailand/
    and at: 'Jozef says on February 28, 2025 at 05:26'

    • Omer says up

      Dear Joseph
      Thank you for explaining.
      I just wanted to know: do you not have to mention the Belgian withholding tax anywhere?
      At A14 and A20 enter 0,0 bath. Does this apply to this?
      You refer to the TRD website, then you must download articles 18 and 23 and attach them to your tax return.
      MVG

  4. Marc says up

    Why always this palaver about those taxes. The Belgian pension service wrote, Belgium has a tax treaty with Thailand, you pay your taxes in Belgium
    Then I went to a tax consultant, according to her it is not a law, she would notify me when it was that far, do nothing. The more the shit is stirred, the more it starts to stink, if Thailand wants to levy taxes they should inform us well, they know where we are staying. And for the rest I do nothing. Sorry for some statements but I am really discouraged by this

    • Jozef says up

      You are making yourself discouraged because you are using a wrong position: Thailand does not want to levy and TH does not levy if BE TH residents report. BE TH residents do have a reporting obligation. The DTA TH-BE and in particular articles 18 and 23 facilitate a tax credit: see my response to Omer at 03:49

    • Eric Kuypers says up

      Marc, the Belgian pension service reports incorrectly. There is indeed a Belgian pension that is taxable in TH. See article 18 paragraph 2 letter b of the BE-TH treaty. It will only not happen that often that a Belgian civil service pension is paid to someone living in TH who is also a Thai citizen.

      As for your despondency, that is probably because you clearly have no knowledge of the matter. 'They should inform me' is a wild and unwise cry, and not just from you, that will not help. You are supposed to know the law, even if it is not clear to everyone. I hoped that in this blog we would finally get past that untenable position!

  5. pat says up

    According to the DTA B/Th, pensions are only taxable in B, right? And if you would transfer more to T, the deductions apply, and first 150k 0%, right?


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