Foreigner Tax in Thailand — Personal Income Tax & Worldwide Income 2024 in Bangkok
The 183-day rule, new 2024 worldwide-income rule, and 60+ double tax treaties
Bangkok is the easiest place to open an account — Bangkok Bank branches in Silom, Asoke, Sukhumvit accept tourist visa + work permit or long-stay visa. KBank K-Plus has full English UI and SCB pairs well with Wise/PayPal for receiving local payroll.
Recommended places & options in Bangkok
Bangkok is Thailand's largest expat hub, home to 250,000+ foreigners including executives, teachers, digital nomads and corporate families, with 200+ BTS/MRT stations and 15 JCI-accredited hospitals.
- Bangkok Bank Silom HQ
- KBank The Mall Bangkapi
- SCB Park Plaza
- Krungsri Ploenchit
- TTB Asoke
- UOB Sathorn
Bangkok-specific tips
- 1
Expat-friendly branches: Bangkok Bank Q-House Lumpini, SCB Central Embassy, KBank EmQuartier
- 2
A Certificate of Residence (THB 300 at Immigration) often substitutes for a work permit
- 3
Open USD/EUR accounts at large Bangkok Bank branches — inbound wires aren't force-converted to THB
General steps (5 steps)
- 1Get Tax ID (TIN)
Visit local Revenue Department office — passport + work permit + lease + TM30 — free, same-day
- 2Count days in Thailand
Use passport entry-exit stamps — ≥ 183 days = tax resident, < 183 = non-resident (only Thai-source income taxed)
- 3Aggregate worldwide income
Salary + dividend + interest + rental + capital gains — use BOT 31 Dec FX rate
- 4Apply DTA + exemptions
DTA certificate of residence from home country + LTR/retirement exemption if eligible
- 5File PND.90/91 + pay
Online at rd.go.th — attach supporting docs + pay via PromptPay / online banking
Top neighbourhoods in Bangkok
- Sukhumvit-Asoke
- Sathorn-Silom
- Thonglor-Ekkamai
- Ari-Phahonyothin
- Rama 9-Ratchada
- Nichada Thani-Pak Kret
Japanese (Sukhumvit 33-49, Thonglor-Ekkamai), American/European (Sathorn-Silom-Nichada), Korean (Rama 9, Sukhumvit), Indian (Phahurat-Silom), Chinese (Huai Khwang-Ratchada)
Frequently asked questions
How much does foreigner tax in thailand — personal income tax & worldwide income 2024 cost in Bangkok?
Same fees nationwide — savings account is free, cross-region ATM THB 10/withdrawal. National benchmark: Tax 0–35% progressive · Accountant THB 5,000–30,000/year.
Which neighbourhoods in Bangkok are best for expats?
Top picks: Sukhumvit-Asoke, Sathorn-Silom, Thonglor-Ekkamai, Ari-Phahonyothin.
How long does foreigner tax in thailand — personal income tax & worldwide income 2024 take?
Standard timeline File by 31 March of the year after the tax year. Bangkok is similar — NYC can pre-book to complete in a single day.
What about internet and getting around in Bangkok?
1 Gbps fiber (AIS/True/3BB) THB 590-890/month citywide · 5G on all carriers. Transit: BTS Sukhumvit + Silom Lines, MRT Blue + Purple, ARL to Suvarnabhumi, Grab/Bolt everywhere; private cars require tolerance for legendary traffic.
When is the best season in Bangkok?
Hot/humid year-round, 28-35°C avg. Rainy season May-Oct, cool/dry Nov-Feb
Who is affected by the 2024 worldwide income rule?
Anyone who is a Thai tax resident — present 180 days or more in a calendar year — and remits foreign income into Thailand. Under Revenue Department Order Por 161/2566 that remittance is assessable in the year received, regardless of when it was earned. Money kept offshore is not taxed.
Are LTR Wealthy Global Citizens exempt?
Yes. Royal Decree 743 exempts foreign-source income — salary, dividends and capital gains — remitted by holders in the four LTR categories, and caps Thai-source employment income for Highly Skilled Professionals at 17%. Keep the LTR endorsement and remittance records with your annual filing.
Do Non-O Retirement holders pay tax?
If you are present 183 days or more and remit pension income into Thailand, that remittance is assessable. Most double tax agreements let you credit the tax already paid at home, and many state pensions are taxable only in the source country — check the specific treaty article before filing.
Foreigner Tax in Thailand — Personal Income Tax & Worldwide Income 2024 in other cities
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