Foreigner Tax in Thailand — Personal Income Tax & Worldwide Income 2024 in Chiang Mai
The 183-day rule, new 2024 worldwide-income rule, and 60+ double tax treaties
Easier than Phuket — Bangkok Bank branches at Maya, Promenada, Central Festival and KBank Nimman are expat-friendly, accepting a tourist visa + lease, or a school employment letter (for teachers).
Recommended places & options in Chiang Mai
Chiang Mai is Asia's digital-nomad capital — 40% cheaper than Bangkok with 40,000+ foreigners (American/European nomads, language teachers, Japanese retirees). 100+ co-working spaces and direct flights to 15 countries.
- Bangkok Bank Maya Lifestyle
- Bangkok Bank Promenada
- KBank Nimman
- SCB Central Festival
- Krungsri Airport Plaza
- Krungthai Rin Kham
Chiang Mai-specific tips
- 1
TEFL teachers can open accounts with a school employment letter
- 2
Bangkok Bank Maya has a daily English-speaking expat desk
- 3
Wise + KBank pairing works well for inbound transfers
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 Chiang Mai
- Nimman (digital nomads)
- Old City
- Hang Dong (quiet families)
- Mae Rim (resorts/villas)
- San Sai (universities)
- San Kamphaeng (hot springs)
Digital nomads (Nimman, Santitham), American/European (Hang Dong-Mae Rim), Japanese (San Sai), Chinese (San Kamphaeng), European retirees (Hang Dong)
Frequently asked questions
How much does foreigner tax in thailand — personal income tax & worldwide income 2024 cost in Chiang Mai?
Same fees — Mae Hia/Hang Dong have fewer ATMs, off-network THB 20. National benchmark: Tax 0–35% progressive · Accountant THB 5,000–30,000/year.
Which neighbourhoods in Chiang Mai are best for expats?
Top picks: Nimman (digital nomads), Old City, Hang Dong (quiet families), Mae Rim (resorts/villas).
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. Chiang Mai is similar — NYC can pre-book to complete in a single day.
What about internet and getting around in Chiang Mai?
1 Gbps fiber (AIS/True/3BB) THB 590-790 citywide · solid 5G. Transit: Cars/motorbikes dominate — Grab/Bolt in town, rental motorbike THB 2,500-3,500/month, no BTS.
When is the best season in Chiang Mai?
Cooler than Bangkok — winter Dec-Feb (15-25°C), hot Mar-May (28-38°C), rain Jun-Oct. Beware PM2.5 burning season Feb-Apr
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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