Property Tax for Foreigners · 💍 Land Held by Thai Spouse
Property Tax · 💍 Land Held by Thai Spouse
💍 Land Held by Thai Spouse · 0.02–0.10% residential — Thai spouse is taxpayer of record · NYC สอบถามเจ้าหน้าที่เพื่อรับใบเสนอราคา/y
Bangkok visa & document service · 60+ destination countries · Open จันทร์–เสาร์ 9:00–18:00
083-249-4999LINE EN @NYCT
ข้อมูลสำคัญ · Entity Panel
- Tax rate
- 0.02–0.10% residential — Thai spouse is taxpayer of record
- Sale tax
- SBT 3.3% on sale within 5y unless principal residence
- WHT
- WHT progressive on Thai spouse's name
- NYC ฿/y
- สอบถามเจ้าหน้าที่เพื่อรับใบเสนอราคา
- Due
- Land tax April (Thai spouse's name) · Waiver signed at DLT on transfer day
- Statute
- Land Code §86 + Ministry of Interior Regulation 2542 (foreign-spouse waiver letter)
💍 Land in Thai spouse's name — DLT requires foreign-spouse waiver (acknowledging no claim) · NYC quoted per case incl. waiver, drafting, DLT filing
Land Held by Thai Spouse is governed by the Land & Building Tax Act B.E. 2562 (2019) — annual rate 0.02–0.10% residential — Thai spouse is taxpayer of record of the Treasury Department appraised value, filed at district office (BMA / municipality) by April each year. Typical appraised value for this profile: 2–20M THB upcountry land+house typical.
On sale/transfer: SBT 3.3% on sale within 5y unless principal residence · WHT progressive on Thai spouse's name · Transfer 2% of appraised · Stamp 0.5% (if SBT not applicable).
Rental income: Thai spouse declares rental on PND90/91
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).
Annual tax
0.02–0.10% residential — Thai spouse is taxpayer of record
Sale tax
SBT 3.3% on sale within 5y unless principal residence · 2% of appraised
Rental income
Thai spouse declares rental on PND90/91
Legal reference
Land Code §86 + Ministry of Interior Regulation 2542 (foreign-spouse waiver letter)
0.02–0.10%
Tax rate
2%
Transfer
สอบถามเจ้าหน้าที่เพื่อรับใบเสนอราคา
NYC ฿/y
April
Due
HowTo · ขั้นตอน
Tax compliance steps · Land Held by Thai Spouse
- 1
Check Treasury Dept appraised value + compute tax at 0.02–0.10% residential — Thai spouse is taxpayer of record
- 2
NYC prepares & files by Land tax April (Thai spouse's name) · Waiver signed at DLT on transfer day
- 3
Pay at district office or via mobile banking — receive receipt
- 4
On disposal, NYC computes SBT, WHT, transfer fee, stamp + DLT liaison
FAQ
FAQ · Land Held by Thai Spouse
What's the annual Land & Building Tax for Land Held by Thai Spouse?
0.02–0.10% residential — Thai spouse is taxpayer of record
Where and when to file?
Land tax April (Thai spouse's name) · Waiver signed at DLT on transfer day
SBT if sold within 5 years?
SBT 3.3% on sale within 5y unless principal residence
Withholding on sale?
WHT progressive on Thai spouse's name
Transfer fee?
2% of appraised
Stamp duty?
0.5% (if SBT not applicable)
How is rental income taxed?
Thai spouse declares rental on PND90/91
NYC service fee?
สอบถามเจ้าหน้าที่เพื่อรับใบเสนอราคา/y incl. filing + advisory
Typical appraised value range?
2–20M THB upcountry land+house typical
Legal reference?
Land Code §86 + Ministry of Interior Regulation 2542 (foreign-spouse waiver letter)
How is Land Held by Thai Spouse taxed in Thailand?
💍 Land Held by Thai Spouse · 0.02–0.10% residential — Thai spouse is taxpayer of record · NYC สอบถามเจ้าหน้าที่เพื่อรับใบเสนอราคา/y
💍 Land Held by Thai Spouse Por Tor Dor 1 + April
Service Knowledge Base
Thai tax, accounting and double tax agreements — practical answers
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)
Is foreign income taxed in Thailand?
Section 41, paragraph 2 of the Revenue Code taxes a Thai tax resident on foreign-sourced income when that income is brought into Thailand. The Revenue Department issued Departmental Instructions Por. 161/2566 and Por. 162/2566 setting out how this is applied, covering assessable income arising from 1 January 2024 onwards. Outcomes vary with the year the income arose, the year of remittance and any treaty relief, so documents should be reviewed before filing.
How do I prove Thai tax residency for a double tax agreement claim?
The Revenue Department issues a Certificate of Residence (R.O.22) to a person who was present in Thailand for the periods set out in the Revenue Code and who files Thai returns. The application is supported by passport entry and exit records, tax filings and, where relevant, an employer letter. The foreign payer or tax authority normally also wants the certificate translated and legalised for use abroad, so plan the certification chain at the same time as the application rather than after it.
What is the Thai corporate income tax rate?
The standard rate is 20% of net taxable profit, with a half-year return (PND.51) and an annual return (PND.50). Reduced rates apply to qualifying small and medium enterprises under the royal decrees in force, and BOI-promoted activities may enjoy exemptions or reductions under their promotion certificate. Check the entity's specific status before computing.
Do foreign tax documents need certified translation for use in Thailand?
When submitted in support of a Thai filing or credit claim, foreign tax documents are generally accompanied by a certified Thai translation, and officers may ask for further evidence of authenticity. Taxpayer names, taxpayer identification numbers, tax years and currencies must be reproduced exactly; converting currency or restating a tax year inside a translation is treated as an error. If the destination is a foreign authority instead, check separately whether consular legalisation is required.
How are accounting and tax fees quoted?
Fees depend on document volume, monthly transaction count, VAT registration, industry and scope — monthly bookkeeping, year-end closing, filings, or advice on a single issue. We therefore quote per engagement. Send your company details and sample documents by phone, LINE or email and our staff will confirm scope and fees before any work begins.
Can I get a Thai certificate of residence for treaty purposes?
Yes, if you meet the Thai tax residence test and have filed Thai returns, you can apply to the Revenue Department for a certificate of residence (form R.O.22) to claim treaty benefits abroad. Supporting documents commonly include your passport with entry and exit stamps, evidence of your stay, and proof of Thai filings and tax paid.
Can a treaty claim be made after tax has already been withheld?
Refund or credit procedures exist in many treaties and in domestic law, but the deadline, the competent office and the evidence required are set by the country where the tax was withheld. Missing the statutory window generally ends the claim regardless of the merits, so confirm the limitation period before assembling documents, and keep the original withholding certificate rather than a copy.
What taxes arise when selling a Thai condominium?
At registration of transfer at the Land Office there is generally a transfer fee, withholding income tax computed under Revenue Code rules, and either specific business tax or stamp duty depending on holding period and the nature of the sale. Actual amounts depend on the appraised value, the sale price and the years held, so let our staff compute from the title deed or condominium ownership certificate before the transfer appointment.
Topics covered
ภาษีที่ดินและอสังหาริมทรัพย์: ภาษีที่ดินและสิ่งปลูกสร้าง 2562 · property tax thailand foreigner · ภาษีจากการขายคอนโด · ค่าธรรมเนียมโอนกรมที่ดิน
สถานะผู้เสียภาษี: ผู้มีถิ่นที่อยู่ทางภาษีไทย 180 วัน · thai tax resident 180 days · เงินได้จากต่างประเทศนำเข้าไทย · ป.161/2566 ป.162/2566 · เลขประจำตัวผู้เสียภาษีชาวต่างชาติ
อนุสัญญาภาษีซ้อน (DTA): อนุสัญญาภาษีซ้อน ไทย · double tax agreement thailand · หนังสือรับรองถิ่นที่อยู่ทางภาษี R.O.22 · เครดิตภาษีต่างประเทศ · withholding tax dta rate
Official references
- กองสัญชาติและนิติกรณ์ กรมการกงสุล กระทรวงการต่างประเทศ — หน่วยงานรับรองนิติกรณ์เอกสาร (legalization) ของประเทศไทย
- สำนักงานตรวจคนเข้าเมือง (Thai Immigration Bureau) — ระเบียบการต่อวีซ่า รายงานตัว 90 วัน และ re-entry permit
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).
Service Playbook
Tax documents and Double Tax Agreement (DTA) claims
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.
Documents to prepare
- • Certificate of Residence (R.O.22)
- • Withholding tax certificate (R.O.21) where tax paid must be evidenced
- • Filed returns: PND.90/91 for individuals or PND.50 for companies
- • Passport / ID and evidence of days present in Thailand
- • Contracts or documents showing the source of income
Step-by-step process
- 1. Confirm residence status — Verify that the day-count threshold is met for the tax year claimed.
- 2. Apply for R.O.22 — File the application with the Revenue Department together with income and filing evidence.
- 3. Align the supporting set — Figures in the returns, contracts and payment evidence must match.
- 4. Translate and certify — Where the destination requires another language, certify the translation at the Department of Consular Affairs.
- 5. Final legalization — Apostille or destination embassy, per the receiving tax authority's rules.
Pitfalls and rejection causes
- • The tax year on the R.O.22 must match the year claimed, or the whole file is refused.
- • Mismatches between filed figures and payment evidence trigger requests for more documents.
- • Some countries require their own form signed by the Thai Revenue Department, not only the R.O.22.
Tips from our team
- • Ask the receiving tax authority first whether it wants the R.O.22 or its own country form.
- • Allow for Revenue Department processing queues, especially early in the tax year.
- • Keep certified copies for the following year to avoid repeating the work.
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.
Route Comparison
Comparing cross-border tax routes
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.
Advisory Service
We do not just process documents — we advise you through the whole 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.
Route assessment
We look at your destination, purpose and deadline, then tell you which certification route applies — and which steps you can skip.
Pre-submission review
Name spelling, consistency across documents, document age and translation format are checked before anything reaches a counter.
Timeline planning
We sequence the steps around your appointment or travel date and flag bottlenecks in advance.
Rejection recovery
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.
Practical Q&A
Practical questions · Near me / DIY / Required documents
Where does a foreigner start to marry in Thailand?
Start at your embassy in Thailand for an Affirmation of Freedom to Marry, have it translated into Thai and legalised by the Legalization Division of the Department of Consular Affairs, then register at any district office (khet/amphoe) under the Department of Provincial Administration.
Can we do it ourselves, and is an interpreter required?
Every step is open to the couple. On registration day, many registrars require an interpreter and witnesses if the foreign spouse does not understand Thai. Call the specific district office in advance, as interpreter and witness practice varies by office.
What documents are needed, and what if we use the certificate abroad?
Typically: the foreign spouse's original passport, the Thai spouse's ID card and house registration, the legalised affirmation with Thai translation, and divorce or death certificates if previously married. To use the Thai marriage certificate abroad, have it translated and legalised at the Department of Consular Affairs first, then certified by the destination country's embassy where required.
Practical advice & cautions
Accounting, tax and payroll: advice and cautions
Before you start
Seek advice before large cross-border transfers
Cross-border transactions may trigger reporting duties. Prepare source-of-funds evidence before executing the transfer to avoid later queries.
Confirm personal tax residency before planning
Thai tax residency depends on days present in the tax year under the Revenue Code. Establish status first, then consider foreign-sourced income questions.
Retain original records for the statutory period
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.
Map statutory duties at the start of the year
Financial statements to the DBD, tax filings to the Revenue Department and social security contributions are separate obligations with separate deadlines. Build one combined calendar.
Common reasons documents get rejected
Missing statutory filing deadlines
Late financial statements carry penalties and can affect licence renewals or the next business visa application.
Mixing personal and company accounts
Shared accounts make business expenses hard to prove and are a frequent audit issue.
Incomplete withholding tax certificates
Missing withholding certificates prevent the payee from claiming credit and are a common dispute in retrospective reviews.
Assuming tax paid abroad removes the Thai filing duty
Filing obligations and treaty relief are separate questions. Confirm residency status and the applicable treaty terms before concluding.
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.
What people search for
Frequently searched topics about accounting, tax and payroll
- Social security for foreign employees
- Job title and salary data must align with the work permit and withholding tax records.
- Thai tax residency
- Residency depends on days present in the tax year under the Revenue Code; establish status before planning.
- Double tax agreements
- Relief normally requires a certificate of tax residence from the treaty country plus documents specified by the Revenue Department.
- Filing financial statements with the DBD
- This is separate from tax filing and has its own deadline; maintain one combined calendar.
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.
Related services
What clients usually handle next
One document set often moves through several stages — translation, notarial certification, legalization and finally a visa filing. The links below follow that real sequence.
- Notarial services by a licensed Thai attorneySignature witnessing, certified true copies, affidavits and powers of attorney for overseas use
- Certified document translation, all languagesTranslations for Thai and overseas authorities with a certification statement
- NAATI-certified translation for Australia & New ZealandTranslations accepted by Australian government agencies, with certifier stamp
- Thai–foreign marriage registrationAffirmation of freedom to marry, embassy certification and district office registration
- Police clearance certificateFiled with the Royal Thai Police Special Branch, with translation and legalization
- Outbound visas for Thai nationalsDocument preparation, embassy appointments and pre-submission file review
External authority references
- กองสัญชาติและนิติกรณ์ กรมการกงสุล กระทรวงการต่างประเทศ — หน่วยงานรับรองนิติกรณ์เอกสาร (legalization) ของประเทศไทย
- กระทรวงการต่างประเทศ (MFA Thailand)
- HCCH – Apostille Section (อนุสัญญากรุงเฮก 1961) — รายชื่อรัฐภาคีและสถานะการใช้ Apostille
- กรมการปกครอง (DOPA) — ทะเบียนราษฎร ทะเบียนสมรส/หย่า และหนังสือรับรองสถานภาพ
Authority requirements change. Verify with the receiving authority before filing, or ask our team by phone, LINE or email.
Choosing a document translation provider in Thailand
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.
How to evaluate a provider
- The certifier is named and identifiable — Consular offices and embassies check who certified the translation, not only the wording.
- Knows the format the destination accepts — Each embassy differs: attached source copy, letterhead, or prior consular legalization.
- Character-level verification — Mismatched name spelling and dates against the passport is the most common rejection cause.
- Owns corrections after rejection — Submissions run on appointment dates; slow corrections cost the applicant the slot.
- Documented custody of originals — Some civil registry documents are hard to reissue, so intake and return must be traceable.
Questions to ask before you commit
- Does my destination require consular or embassy legalization afterwards?
- How many working days does it actually take, counted from a complete file?
- If the receiving authority rejects or asks for changes, do you correct it, and under what terms?
- How can I track status, and who physically holds the original documents?
- Who will certify this translation, and will the certifier be named on the document?
Your options, and who each suits
| 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. |
FAQ on choosing a provider
- Which translation service is recommended for embassy submissions?
- Choose one that names the certifier on the translation, knows the exact format your embassy accepts, and verifies names and dates against the passport before certifying. Ask whether they also handle consular legalization so the file does not stall between two vendors.
- Does a cheaper translation get rejected more often?
- Rejection correlates with format and verification, not price. A translation is rejected when the certifier cannot be identified, the layout does not match the receiving office's requirement, or a name or date differs from the passport.
แหล่งอ้างอิงทางการ · Authoritative Sources
- Revenue Department Thailand — Income tax (PND91/PND50), SBT, WHT, VAT
- Department of Lands (DLT) — Land/condo transfer, lease registration, appraisal
- BMA Land & Building Tax — Local Por Tor Dor 1 filing
- Land & Building Tax Act B.E. 2562 — Primary statute (2019)
- https://www.dol.go.th — Land Code §86 + Ministry of Interior Regulation 2542 (foreign-spouse waiver letter)
Other profiles