Here are the top five cities in Thailand by altitude:

1. Chiang Mai - Approximately 316 meters (1,037 feet): Located in northern Thailand, it's surrounded by mountains.

2. Pai - Approximately 400 meters (1,312 feet): A small town in Mae Hong Son Province, known for its scenic views and mountainous landscape.

3. Mae Hong Son - Approximately 1,300 meters (4,265 feet): The capital of Mae Hong Son Province, situated in a valley surrounded by mountains.

4. Loei - Approximately 600 meters (1,969 feet): A city in northeastern Thailand, close to several mountain ranges.

5. Nan - Approximately 540 meters (1,771 feet): A city in northern Thailand, known for its natural beauty and mountainous terrain.

These cities offer unique cultural experiences and beautiful natural landscapes.

@Janelle ****

how I wish I were wrong

@Ruth ******

great minds thing alike. Chok dee

@Ruth ******

yes. Da Nang is on my list for a few months per year.

@Ruth ******

yes we are all on the "waiting and see" watch

@Jim **********

yes. Thailand should clarify. If I were planning to retire from overseas, I would not choose Thailand until exact tax laws are detailed.

@Marty ********

yes. I have lived here 18 years and will file a tax firm. If Thailand continues to increase my tax liabilities (taxing worldwide income), I will spend more time outside Thailand so that I am under 180 days.

@Jim **********

but if we are currently under new tax interpretation, shouldn't all the details be available ?

@Marty ********

yes. This is the first year they have reinterpreted the tax laws to include expat monies brought into Thailand.

@Charles *******

very thorough response