Canadian Pensions & Tax in Thailand

For Canadian retirees, Thailand is very doable — but there’s one fact that materially affects your income, and it’s better known before you go than after: Canada has no tax treaty with Thailand, which leaves your government pensions exposed to the full non-resident withholding.

General information, not tax advice. Cross-border tax is complex; consult a professional familiar with both Canadian and Thai rules.

CPP keeps coming — anywhere

The Canada Pension Plan (CPP) has no residency requirement — it’s paid wherever you live, including Thailand, straight to your bank.

OAS — with a residency test

Old Age Security (OAS) can also be paid abroad, but generally only if you lived in Canada for at least 20 years after age 18 (or qualify through a social-security agreement). If your income is high, watch the OAS “recovery tax” clawback (above a net-world-income threshold, roughly C$93,000+); treaty countries can be exempt — but Thailand isn’t one.

The big one: 25% withholding, no treaty

As a non-resident, Canadian-source pension income is subject to a 25% withholding tax. In many countries a tax treaty reduces or removes this — but Canada and Thailand have no such treaty, so the full 25% generally applies. This is the single most important number for Canadian retirees here, and it’s easy to overlook.

Filing

A non-resident receiving CPP/OAS usually doesn’t file a regular Canadian return, but OAS recipients must file the Old Age Security Return of Income (OASRI) by 30 April. Keep on top of it.

The Thailand side

On top of the Canadian withholding, Thailand’s 2024 remittance rules may tax foreign income you bring into the country as a tax resident — see our Thai tax guide. With no treaty to coordinate the two, professional advice genuinely pays for itself.

The bottom line

CPP and (often) OAS will follow you to Thailand — but budget for the 25% non-resident withholding that the missing treaty leaves in place, keep up the OASRI filing, and get cross-border advice to manage the Canadian and Thai sides together.