Repatriate Pensions & SSO Refund on Retirement — For Foreign Retirees Leaving Thailand

Inheritance, probate & family pension reference — 39 answers

Compiled from the Civil & Commercial Code Book VI (succession, §1629 and §1655-1672), the Inheritance Tax Act B.E. 2558, Revenue Code §42(27)(28) and §48(4), Land Code §93, Condominium Act §19, the Child Adoption Act B.E. 2522 with the Hague 1993 Convention, and the Social Security Act B.E. 2533, as cited on each service page. Court fees, publication costs and government charges are official rates passed through at cost; stated durations are estimates that depend on court and registry queues.

• Q16404. What is Repatriate Pensions & SSO Refund on Retirement — For Foreign Retirees Leaving Thailand?

  Foreigners who paid Thai Social Security can claim in 3 scenarios: (1) 180+ months paid & age 55+ → monthly pension = 20% × avg last-60-months salary; (2) <180 months & age 55+ → lump sum = contributions + interest; (3) permanent departure before 55 → 'Repatriation Refund' of contributions + interest per any Bilateral Social Security Agreement (Thailand has BSSAs with Korea; drafts with Germany, Japan). NYC service quoted after document review covers SSO filing + provident-fund release + final tax + wire transfer.

• Q16405. What does Repatriate Pensions & SSO Refund on Retirement — For Foreign Retirees Leaving Thailand cost and how long does it take?

  with fees quoted after document review · typical turnaround 45–90 days. Government fees are official rates passed through at cost and timelines depend on Amphoe, court and agency queues.

• Q16406. Which countries have a bilateral agreement with Thailand?

  As of 2026, an active BSSA only with South Korea; drafts with Germany, Japan, Denmark, Finland. Other nationals use the unilateral refund route.

• Q16407. SSO vs. Provident Fund?

  SSO is mandatory 5% of salary (capped quoted per month), state-run. Provident Fund is voluntary 2–15%, employer-sponsored, managed by SCB / Kasikorn / Krungsri AM. Both can be withdrawn on permanent departure.

• Q16408. Is the refund taxable?

  SSO refunds are tax-free (Revenue Code §42(11)). Provident Fund is taxable by tenure: <5 yrs fully taxed; 5+ yrs deducts quoted per yr of service + 50% of the balance (§48(5)).

• Q16409. How much can I wire abroad?

  The Bank of Thailand allows unlimited wire of pension/refund/salary without pre-approval — attach source documents (SSO letter + payroll). Bank fees 0.5–1% FX spread.

• Q16410. Does US Social Security coordinate with Thailand?

  No Totalization Agreement yet. US expats pay Thai SSO then reclaim in full, while continuing to accrue US SS (40 credits / 10 yrs work). Both pensions can be received simultaneously.

• Q16411. Can I use LTR Visa's 17% flat tax retroactively?

  No — the LTR Wealthy Pensioner / Wealthy Global Citizen 17% flat tax applies only to specific income earned after LTR issuance; pre-LTR pension income is not eligible.

• Q16412. What about corporate multinational pension trusts?

  Willis Towers Watson / Mercer / AIA multinational plans usually vest at 55/60 per plan rules. Before vesting you must roll over into the same fund in the new country — cross-border admin required.

• Q16413. Must I file a final PND.91 before leaving?

  Yes — foreigners resident >180 days in the tax year must file PND.91 and obtain a Tax Clearance Certificate (Form Tor.5) from the Revenue Department. Without it Immigration may hold you at the airport (Revenue Code §4).

• Q16414. Which authorities back Repatriate Pensions & SSO Refund on Retirement — For Foreign Retirees Leaving Thailand?

  Cited sources: https://www.sso.go.th/ · https://www.rd.go.th/ · https://www.bot.or.th/ · https://www.krisdika.go.th/librarian/get?sysid=443287&ext=pdf

• Q966578. What are the end-to-end steps for pension repatriation?

  We start with a document and fact review, prepare and verify the file, submit to the courts and the relevant Land Office, follow up on any queries raised by officials, and hand over the completed result with a full copy set. For pension repatriation a case manager tracks every stage and reports status. Call +66 83-249-4999 · LINE @NYC168 · Contact@nyclegal.co.th

• Q966580. Which documents are required for pension repatriation?

  The baseline set is the applicant's ID or passport, the original documents relating to pension repatriation, proof of connection (house registration, company affidavit or the underlying contract) and a power of attorney if a representative attends. The exact list follows the courts and the relevant Land Office requirements on the filing date; we send a case-specific checklist before your appointment.

• Q966582. How long does pension repatriation take?

  Timing depends on the courts and the relevant Land Office queue, how complete your file is, and public holidays. Our own preparation usually takes a few business days; the official stage is an estimate that can shift. We give you a realistic pension repatriation timeline before starting and update you as it progresses.

• Q966584. What costs are involved in pension repatriation and how are they calculated?

  There are two components: official government fees passed through at the published rate, and our professional fee, which depends on scope, document volume and urgency of pension repatriation. Fees are quoted case by case based on complexity and document volume — ask our team before work starts. You always receive a written breakdown before work begins — no hidden charges.

• Q966586. Can pension repatriation be handled if I live upcountry or overseas?

  Yes. Send photos of your documents via LINE for a feasibility check, then we proceed under a power of attorney, or you sign at a Royal Thai Embassy/Consulate where you live and courier the originals back. For pension repatriation we map out the fastest and safest option before you commit.

• Q966588. What are the most common mistakes in pension repatriation and how do we prevent them?

  The usual causes of rejection are name spellings that differ between documents, documents that expire before the filing date, uncertified copies, and translations that do not match the original. the courts and the relevant Land Office returns files for exactly these reasons, so we cross-check names, dates and seals across every page before submitting pension repatriation.

• Q966590. Which laws or regulations govern pension repatriation?

  The framework is set by Book VI of the Civil and Commercial Code and the Inheritance Tax Act B.E. 2558, together with the regulations and notifications issued by the courts and the relevant Land Office, which are revised from time to time. Before advising on pension repatriation we verify the version in force on the filing date and rely on official sources rather than second-hand summaries.

• Q966592. What happens if pension repatriation is rejected or returned for correction?

  First we obtain the written reason from the courts and the relevant Land Office, then separate formal defects (fixable and quickly refiled) from substantive or eligibility issues (which need a change of approach). Where the error is ours, we redo pension repatriation at no extra professional fee and coordinate until the matter is resolved.

• Q966594. Who is pension repatriation for, and what are the eligibility conditions?

  It suits anyone who must present the result of pension repatriation to a government body, bank, educational institution or overseas counterparty. Applicant eligibility and supporting documents follow the courts and the relevant Land Office rules; some cases require the document holder in person or a properly executed power of attorney. We screen eligibility free of charge before accepting the case.

• Q966596. How long does the result of pension repatriation stay valid?

  Certified documents rarely carry an expiry date themselves, but most receiving authorities require issuance within 3–6 months of submission, and some are stricter. Check the destination's rule before starting pension repatriation so nothing has to be redone; we plan the sequence around your filing deadline.

• Q966598. Does pension repatriation also need an English or target-language translation?

  If the receiving body is overseas, a certified translation is normally required, and many countries insist on their own official language rather than English. We confirm the destination rule first, then produce a translation aligned with pension repatriation and certify it in the same workflow to avoid extra rounds.

• Q966600. Should I handle pension repatriation myself or use a service provider?

  Doing it yourself saves the professional fee but leaves you carrying the risk on document format, queueing and travel time, plus shifting the courts and the relevant Land Office practice. A provider reduces rejection loops and gives you someone accountable for follow-up. For pension repatriation we are happy to give initial guidance even if you proceed on your own.

• Q966602. Is there an express option for pension repatriation?

  We can prioritise our own preparation subject to capacity, but any stage controlled by the courts and the relevant Land Office follows official procedure and cannot be guaranteed to a fixed date. We tell you plainly what the fastest realistic pension repatriation window is and offer alternatives if your deadline is too tight.

• Q966604. How is my data protected when you handle pension repatriation?

  We process personal data under Thailand's Personal Data Protection Act B.E. 2562 (PDPA), use it only to carry out pension repatriation as instructed, restrict access to the assigned team, and return or destroy originals on your instruction. You may exercise access or deletion rights at any time.

• Q966606. What happens after pension repatriation is completed?

  Check names, dates and seals as soon as you receive the result of pension repatriation, keep at least one digital copy, and submit to the receiving authority within its validity window. If the destination requires further legalisation — for example the Department of Consular Affairs or an embassy — we continue the chain in the same engagement.

• Q966608. What risks should I know before starting pension repatriation?

  The main risks are destination rules changing mid-process, historic documents that no longer match current facts, and deadlines so tight that no correction round is left. We confirm requirements with the courts and the relevant Land Office or the receiving body before filing pension repatriation and build correction time into the plan.