# Double taxation agreement (DTA) (อนุสัญญาภาษีซ้อน)

Source: https://www.thailandpropertyinvestor.com/glossary/double-taxation-agreement

**Definition:** A double taxation agreement is a treaty between two countries that settles which of them may tax each type of income and how the other gives relief, so that the same income is not taxed twice. Thailand has agreements with 61 jurisdictions.

Thailand's treaty partners include the United Kingdom, the United States, Australia, Singapore, Hong Kong, Germany, France and the United Arab Emirates.

For property the pattern is consistent. Income from immovable property, and gains on its sale, may be taxed by the country where the property stands. Thailand therefore taxes rent and sale proceeds from Thai property first, and a treaty does not normally reduce the 15% withholding on rent paid to a non-resident or the withholding tax collected at the land office. Relief comes at home: your country of residence either exempts the income or gives credit for the Thai tax paid.

To claim that credit you need evidence. Keep withholding tax certificates for rent and the land office receipts from any sale.

Treaties differ in their detail, particularly on pensions, dividends and the tie-breaker rules for people resident in both countries. A treaty also does not remove the duty to report the income at home. Use a tax adviser who knows both systems. See [rental income and tax](https://www.thailandpropertyinvestor.com/guides/rental-income-and-tax) and our [buyer guides by country](https://www.thailandpropertyinvestor.com/buyers).