🏙️ Foreign Condo Owner — Resident · 0.02–0.10% of appraised value (residential, owner-occupied, ≤50M THB) · NYC สอบถามเจ้าหน้าที่เพื่อรับใบเสนอราคา/y
🏙️ Foreign condo owner, owner-occupied — Land & Building Tax 0.02–0.10%/y · NYC quoted per case/y filing + April reminder service
Foreign Condo Owner — Resident is governed by the Land & Building Tax Act B.E. 2562 (2019) — annual rate 0.02–0.10% of appraised value (residential, owner-occupied, ≤50M THB) of the Treasury Department appraised value, filed at district office (BMA / municipality) by April each year. Typical appraised value for this profile: 3–30M THB typical foreign-quota Bangkok condo.
On sale/transfer: SBT 3.3% on sale within 5 years (unless registered as principal residence ≥1y in house registration) · WHT 1% of appraised OR progressive scale (whichever higher) on resale · Transfer 2% of appraised — split buyer/seller by negotiation (often 50/50) · Stamp 0.5% (only if SBT not applicable, i.e., held >5y).
Rental income: n/a (owner-occupied, no rental income)
NYC package สอบถามเจ้าหน้าที่เพื่อรับใบเสนอราคา/y — Por Tor Dor 1 prep & filing, tax calc, on-behalf payment, April reminder, re-appraisal review, bilingual CPA advisory (Thai-English).
0.02–0.10% of appraised value (residential, owner-occupied, ≤50M THB)
SBT 3.3% on sale within 5 years (unless registered as principal residence ≥1y in house registration) · 2% of appraised — split buyer/seller by negotiation (often 50/50)
n/a (owner-occupied, no rental income)
Land & Building Tax Act B.E. 2562 §37 (residential bracket)
Check Treasury Dept appraised value + compute tax at 0.02–0.10% of appraised value (residential, owner-occupied, ≤50M THB)
NYC prepares & files by April each year (Por Tor Dor 1 form to local BMA/Municipality)
Pay at district office or via mobile banking — receive receipt
On disposal, NYC computes SBT, WHT, transfer fee, stamp + DLT liaison
0.02–0.10% of appraised value (residential, owner-occupied, ≤50M THB)
April each year (Por Tor Dor 1 form to local BMA/Municipality)
SBT 3.3% on sale within 5 years (unless registered as principal residence ≥1y in house registration)
WHT 1% of appraised OR progressive scale (whichever higher) on resale
2% of appraised — split buyer/seller by negotiation (often 50/50)
0.5% (only if SBT not applicable, i.e., held >5y)
n/a (owner-occupied, no rental income)
สอบถามเจ้าหน้าที่เพื่อรับใบเสนอราคา/y incl. filing + advisory
3–30M THB typical foreign-quota Bangkok condo
Land & Building Tax Act B.E. 2562 §37 (residential bracket)
🏙️ Foreign Condo Owner — Resident · 0.02–0.10% of appraised value (residential, owner-occupied, ≤50M THB) · NYC สอบถามเจ้าหน้าที่เพื่อรับใบเสนอราคา/y
First-party answers on the 180-day Thai tax residence test, foreign-sourced income remitted into Thailand, personal and corporate filings, statutory accounting under the Accounting Act B.E. 2543, and claiming double tax agreement relief — grounded in the Revenue Code and Revenue Department guidance. General information only, not a case-specific tax ruling. Our staff quote fees per matter by phone, LINE or email. (19+ search topics covered)
Need your documents reviewed or your case assessed? Ask our team by phone, LINE, or email. We reply within two hours during business hours (Mon–Sat 9:00–18:00 ICT).
Claiming DTA relief usually requires a Certificate of Residence (R.O.22) from the Thai Revenue Department together with consistent income evidence, and the translation often has to be certified before use abroad.
Prefer not to handle the queues yourself, or worried about a rejection? Send us photos of your documents for a free pre-check. We handle the full chain — obtaining certified copies, translation, certification and submission — and keep you updated at each step. Reach us on LINE, phone or email during business hours.
Tax residence, treaty relief, and foreign tax credits are separate mechanisms; using the wrong one leads to double taxation.
| Route | When to use | Certifying authority | Approx. duration | Rejection risk |
|---|---|---|---|---|
| Certificate of tax residence (R.O.21 / R.O.22) | You must prove Thai tax residence to a foreign tax authority | The Revenue Department | Variable, depending on how complete your filed returns are | Missing returns for the referenced year block issuance |
| Claim relief under a double tax agreement | You earn income from a country with a treaty with Thailand | The Revenue Department and the counterpart tax authority | Variable, per the mechanism that country applies | Assuming a treaty exempts all tax — most allocate taxing rights or grant a credit |
| Refund of over-withheld tax | Withholding exceeded the treaty rate | The tax authority of the withholding country | Highly variable — often several months | Missing the refund filing deadline forfeits the claim |
Timelines above are practical estimates from live casework and can change with each authority's policy; confirm with the receiving authority before booking travel. If you would rather not test routes by trial and error, our advisers can assess which route fits your case.
Our team has worked on cross-border documents, certified translation and government liaison since 2015. Most rejections we see are not caused by missing paperwork but by choosing the wrong route on day one, so we always start with a case assessment.
We look at your destination, purpose and deadline, then tell you which certification route applies — and which steps you can skip.
Name spelling, consistency across documents, document age and translation format are checked before anything reaches a counter.
We sequence the steps around your appointment or travel date and flag bottlenecks in advance.
We read the refusal reasons, identify the underlying cause, and plan a resubmission that answers what the authority asked for.
Rather not learn by trial and error? Send your case details and document photos for a review — reach us on LINE, phone or email during business hours.
Tax invoices, receipts and accounting support must be kept for the period required by accounting law and the Revenue Code. Scans alone may not satisfy an audit.
Thai tax residency depends on days present in the tax year under the Revenue Code. Establish status first, then consider foreign-sourced income questions.
Cross-border transactions may trigger reporting duties. Prepare source-of-funds evidence before executing the transfer to avoid later queries.
Social security registration, withholding tax and work permit conditions must be consistent. Mismatched job titles can affect both tax and immigration files.
Missing withholding certificates prevent the payee from claiming credit and are a common dispute in retrospective reviews.
Filing obligations and treaty relief are separate questions. Confirm residency status and the applicable treaty terms before concluding.
Returns filed without verifiable documentation can lead to queries and later assessments.
Rates and thresholds change. Always cite the current Revenue Department announcement rather than an undated blog figure.
Requirements differ by authority and destination country and can change. Confirm current conditions with the receiving authority, or ask our team by phone, LINE or email.
These topics reflect the rules and practice of the relevant authorities and can change. Confirm with the receiving authority, or ask our team by phone, LINE or email.
One document set often moves through several stages — translation, notarial certification, legalization and finally a visa filing. The links below follow that real sequence.
Authority requirements change. Verify with the receiving authority before filing, or ask our team by phone, LINE or email.
Pick a translation provider by the destination, not by turnaround alone. If the file goes to the Thai Department of Consular Affairs or an embassy, the translator must know the format that office accepts, not just the meaning. Verify three things: the certifier is named and identifiable, the destination accepts that certification format, and names, dates and document numbers match the passport character for character.
| Option | Best for | What to know |
|---|---|---|
| Freelance translator | Informal use where no authority certification is required | Many embassies will not accept an uncertified translation. |
| Translation agency with certification | Visa, study and civil registry filings | Confirm the agency also handles the legalization step if the destination requires it. |
| End-to-end provider (translate + legalize) | Files with a fixed appointment deadline | Ask which steps are in-house and which are subcontracted. |