稅務是退休移居泰國最常被誤解的議題之一。很多人以為「泰國稅很低，不用擔心」，也有人聽說「2024年的新規定很嚴格，所有境外收入都要繳稅」。真相介於兩者之間。這篇文章為港人和台人提供 2026 年最新的清晰解說。Tax is one of the most misunderstood aspects of retiring in Thailand. Some assume "Thailand taxes are low, no worries." Others have heard "the 2024 rule change is severe — all foreign income is taxable." The truth lies between these extremes. This article gives Hong Kong and Taiwan residents the clearest current picture for 2026.
⚠️ 重要聲明：本文僅為一般性參考資訊，不構成稅務或法律建議。個人稅務情況因人而異，請務必諮詢持牌稅務顧問再作決定。⚠️ Important: This article provides general information only and does not constitute tax or legal advice. Individual tax situations vary. Always consult a licensed tax professional before making decisions.
一、泰國個人所得稅基礎1. Thai Personal Income Tax Basics
泰國個人所得稅（PIT）採累進稅率，2026 年稅率如下：Thailand's Personal Income Tax (PIT) uses a progressive rate structure:
| 應稅所得（泰銖）Taxable Income (THB) | 稅率Rate |
|---|---|
| 0 – 150,000 | 免稅Exempt |
| 150,001 – 300,000 | 5% |
| 300,001 – 500,000 | 10% |
| 500,001 – 750,000 | 15% |
| 750,001 – 1,000,000 | 20% |
| 1,000,001 – 2,000,000 | 25% |
| 2,000,001 – 5,000,000 | 30% |
| 5,000,001+ | 35% |
泰國稅務居民在每個日曆年度居住超過 183 天，即被視為稅務居民，須就其應稅所得申報繳納個人所得稅。Thai tax residents are those who stay more than 183 days in any calendar year. Tax residents must report and pay PIT on their assessable income.
二、2024年境外收入新規則（最重要的改變）2. The 2024 Foreign Income Rule Change — The Most Important Update
2024 年以前，泰國稅法規定境外來源收入只有在「賺取年度的下一個年度或之後匯入泰國」才需要繳稅。換言之，只要你把錢放在境外，隔年才匯入泰國，便可避免泰國稅。Before 2024, Thai tax law only taxed foreign-sourced income that was remitted to Thailand in a later year than when it was earned. If you parked money offshore and transferred it to Thailand the following year, it was tax-free.
泰國稅務局（Revenue Department）於 2023 年 9 月發布新指引，自 2024 年 1 月 1 日起生效：泰國稅務居民將境外所得（不論哪一年賺取）匯入泰國，均需申報繳稅。The Thai Revenue Department issued new guidance effective 1 January 2024: Thai tax residents must report foreign-sourced income remitted to Thailand regardless of when it was earned.
簡單說：從 2024 年起，如果你是泰國稅務居民（全年超過 183 天在泰），並且將境外收入（股息、租金、退休金等）匯入泰國，理論上需要在泰國申報並繳納個人所得稅，扣除雙重課稅協議減免後的淨額。In plain terms: From 2024, if you are a Thai tax resident (183+ days/year) and remit foreign income (dividends, rent, pension, etc.) to Thailand, you are in principle required to declare it and pay Thai PIT, after applying any double-taxation treaty relief.
三、香港與台灣的雙重課稅情況3. Double Taxation: Hong Kong and Taiwan
香港居民：有雙重課稅協議嗎？Hong Kong Residents: Is There a DTA?
截至 2026 年，泰國與香港之間沒有正式的雙重課稅協議（DTA）。香港本身採用地域來源稅制（只對香港來源收入課稅），且稅率極低（薪俸稅最高15%），因此大多數退休港人在香港的稅務負擔很低，主要需關注的是泰國這邊的申報義務。As of 2026, there is no formal Double Taxation Agreement (DTA) between Thailand and Hong Kong. Hong Kong uses a territorial tax system (only Hong Kong-sourced income is taxed) with low rates (salaries tax capped at 15%). Most Hong Kong retirees have minimal Hong Kong tax liability and the key concern is their Thai reporting obligations.
台灣居民：有雙重課稅協議嗎？Taiwan Residents: Is There a DTA?
截至 2026 年，泰國與台灣之間同樣沒有正式的雙重課稅協議（兩岸政治因素）。台灣對居住者的全球收入課稅，稅率 5–40%，並允許部分境外稅額抵免。在泰國居住超過 183 天後，台灣居民可能面臨兩邊同時申報的問題，需要專業稅務規劃。As of 2026, Thailand and Taiwan also have no formal DTA. Taiwan taxes its residents on worldwide income at rates of 5–40%, with some foreign tax credit provisions. Taiwan residents spending 183+ days in Thailand may face reporting obligations in both jurisdictions and require professional tax planning.
四、在泰無需繳稅的常見收入類型4. Income Types Generally Not Taxed in Thailand
- 泰國本地銀行存款利息：通常在銀行層面預扣 15% 稅款，不需另外申報Thai bank deposit interest: Typically withheld at 15% at source; no further return needed
- 未匯入泰國的境外收入：留在境外帳戶、不匯入泰國的資金，一般不在泰國課稅（但需密切注意政策動向）Foreign income not remitted to Thailand: Funds kept offshore generally not taxed in Thailand (monitor policy developments)
- 泰國資本收益：泰國目前對個人的泰國資本收益一般不徵稅（部分例外情況除外）Thai capital gains: Thailand generally does not tax personal capital gains on Thai investments (with some exceptions)
五、LTR 簽證的稅務豁免優勢5. LTR Visa Tax Exemption Advantage
LTR 富裕退休人士（Wealthy Pensioner）類別的持卡人獲得明確的稅務豁免：境外來源收入在泰國免稅。這是 LTR 相比 TPC 最大的稅務優勢。如果你有可觀的境外退休金、股息或租金收入，LTR 在稅務上可能更有利（詳見我們的 TPC vs LTR 對比文章）。LTR Wealthy Pensioner cardholders have an explicit ruling: foreign-sourced income is exempt from Thai tax. This is the LTR's biggest tax advantage over TPC. If you have significant foreign pension, dividend or rental income, the LTR may be more tax-efficient (see our TPC vs LTR comparison).
六、常見問題與實務建議6. Common Questions and Practical Tips
我需要在泰國申報稅嗎？Do I need to file a Thai tax return?
如果你是泰國稅務居民（183天以上）且有在泰國境內來源的應稅收入，或有匯入泰國的境外收入，理論上需要在每年 3 月底前申報上一年度的所得稅。若總收入低於個人免稅額（約 ฿150,000）加上各項扣除後仍無稅款，也可能仍需申報。If you are a Thai tax resident (183+ days) and have Thai-sourced assessable income or foreign income remitted to Thailand, you are in principle required to file a PIT return by late March for the prior year. Even if no tax is due, filing may still be technically required.
退休金和公積金是否課稅？Are pension and provident fund payments taxable?
這取決於來源國和是否匯入泰國。香港強積金（MPF）和台灣退休金匯入泰國，在現行規則下原則上需申報。建議諮詢稅務顧問，可能有特定扣除額或豁免可以申請。This depends on the source country and whether funds are remitted to Thailand. Hong Kong MPF and Taiwan pension payments remitted to Thailand are in principle assessable under current rules. A tax advisor can identify specific deductions or exemptions that may apply.
實務策略Practical Strategies
- 在規劃移居前，將境外收入整理並考慮時機，避免不必要的匯款Plan the timing of foreign income remittances before relocating
- 在泰國保留至少 1 年的生活費儲備，減少需要頻繁匯款的需求Keep at least 12 months of living expenses in a Thai account to reduce frequent remittances
- 每年在泰國保持 183 天以下（若計劃保留香港或台灣稅務居民身份），但這會影響你的簽證狀態Stay under 183 days per year if you wish to retain HK or Taiwan tax residency — but this affects your visa situation
- 聘請熟悉港台泰三地稅務的持牌顧問Engage a licensed advisor familiar with the tax rules in all three jurisdictions
- 若符合資格，認真考慮 LTR 簽證的境外收入免稅優惠If eligible, seriously consider the LTR visa's foreign income exemption
稅務問題是移居的重要一步Tax Planning Is a Critical Part of Relocation
LAVIDA 可協助你聯繫泰國及港台地區的持牌稅務顧問，並為你的整體移居規劃提供建議。立即諮詢，免費、無需承諾。LAVIDA can connect you with licensed tax advisors familiar with Thailand, Hong Kong and Taiwan, and provide holistic relocation planning. Free, no obligation.
WhatsApp 免費諮詢Free WhatsApp Consultation本文由 LAVIDA 移居顧問整理，僅供一般參考，不構成稅務、法律或財務建議。泰國稅務法規可能隨時變更。請在作出任何移居或稅務決定前，諮詢在泰國持牌執業的稅務顧問。This article is prepared by LAVIDA for general informational purposes only and does not constitute tax, legal or financial advice. Thai tax regulations are subject to change. Please consult a licensed tax professional practising in Thailand before making any relocation or tax decisions.