The Revenue Department’s official DTA database identifies agreements, protocols, entry into force and whether the MLI modifies the treaty. A treaty match is the start of the analysis — not the final tax answer.
The official table shows treaty type, signature, entry into force, current status, agreement text and MLI status. Note: a new Thailand and Netherlands treaty was signed on 21 November 2025 and is not yet in force; the existing treaty continues to apply until it is (checked 3 October 2026).
Open official DTA database ↗It means an in-force treaty appears in the Revenue Department database. It does not mean the income is automatically exempt in Thailand. The source/residence rules, treaty article, protocol, MLI and relief method must be applied.
Where credit relief applies, the amount is subject to the applicable legal limitation and supporting evidence. Use the Revenue Department’s 2026 FTC tool as a source, not a simple “foreign tax paid = Thai credit” assumption.
Official FTC tool ↗