Questions?
We reply within 24 hours, free of charge.
This is our December 2026 digest of Thailand's visa, property and tax rules for foreigners: where things stand, and what's only been proposed. The 30-day visa exemption still runs on its September terms, DTV applications still follow the rules from 31 August, and property and remittance tax are unchanged. The dates that matter are ahead of us: the Apostille Convention takes effect for Thailand on 28 February 2027, and a new Treasury Department valuation round is expected from 1 January 2027. The table below lays out where each topic stands.
The month in brief
| What | Since when | Status |
|---|---|---|
| 30-day visa exemption for 60 countries | 15 Sep 2026 | in force |
| DTV: file only in your country of nationality or permanent residence, police certificate required | 31 Aug 2026 | in force |
| Apostille for Thai documents | 28 Feb 2027 | upcoming |
| New Treasury Department valuation round | — | upcoming, date not confirmed |
| 0.01% transfer fee (Thai individual buyers, price and appraisal ≤ THB 7M) | until 30 Jun 2027 | in force |
| Company registrations only through DBD Biz Regist | 1 Nov 2026 | announced |
| Pause on the THB 3M property-linked stay route | — | unconfirmed |
Visas and entry
The 30-day exemption for 60 countries, tourism only, has applied since 15 September 2026, with one 30-day extension at an immigration office for THB 1,900. At land borders, the reported limit is two visa-exempt entries per calendar year; the official English summaries don't specify the border type, so we'd check this with Immigration before relying on a third land entry in the same year. The count resets on 1 January. We cover the extension and the land-border cap in more detail in the 30-day visa exemption.
The DTV, for remote work for foreign employers or clients and the other activities this category allows, has required a police certificate and filing only in your country of nationality or permanent residence since 31 August 2026 (Royal Thai Embassy London). We've set out the full list in our DTV requirements guide; if you'd rather have someone check your file first, our lawyers can prepare your DTV application. The route to a one-year extension of stay through a THB 3 million property purchase is reported to be paused, but Immigration has not confirmed this officially — if you're counting on it, check its status before you travel.
Property and tax
Property rules are unchanged: under the Land Code, foreigners still can't own land; under the Condominium Act, a condo unit in freehold stays within the 49% quota, measured by the total floor area of all units in the condominium, not by unit count; a villa or house is still bought on a leasehold — a long-term lease registered at the Land Department, for up to 30 years at a time. Under Ministry of Interior notifications, the reduced 0.01% transfer fee runs until 30 June 2027, but only for Thai individual buyers, and only on houses, townhouses, commercial residential buildings, land with a building, or a condominium unit priced and appraised at THB 7 million or less. Where a foreign buyer takes title, the standard 2% transfer fee on the officially appraised value applies (Department of Lands); who actually pays it is a matter for the sale contract.
Assessable foreign income earned from 1 January 2024 onward while you are a Thai tax resident is still taxable when you bring it into Thailand, whatever year you remit it, subject to applicable exemptions and treaty relief (Revenue Department, Por. 161/2566). A draft exemption for income remitted in the same or following year never became law. This generally applies to pensions too, subject to the type of payment and the applicable treaty. For example, Thailand does not tax US Social Security paid to a Thai resident under Article 20(2) of the US–Thailand tax treaty, while a government-service pension can fall under a different article again. A UK pension or Australian superannuation brought into Thailand, by contrast, generally follows the same remittance rule, subject to the applicable treaty. We'd rather you check this with us before a large transfer than after.
For US citizens, FATCA reporting has run since June 2024: Thai financial institutions report accounts to the Thailand Revenue Department, which passes the data to the IRS. Through 2025–2027 the IRS lets a bank skip a missing US tax ID on an older account, as long as it asks for the ID every year and reports your date of birth (IRS Notice 2024-78). FATCA is reporting, not a tax: it doesn't change what Thailand itself taxes.
Documents and the apostille
Until 28 February 2027, documents from Thailand still go through the old chain: certification by the Thai Ministry of Foreign Affairs, then legalisation at the destination country's embassy. From that date, an apostille replaces consular legalisation for documents used in countries that are parties to the Convention and have not objected to Thailand's accession. Our lawyers can tell you whether it's worth rushing legalisation now or waiting for the apostille — it depends on when you actually need the document.
What takes effect in January 2027
On 1 January 2027, the count for the land-border entry limit starts over, where it applies. Tax year 2026 closes: Thai tax residence is still based on 180 days or more in Thailand in the calendar year (Revenue Code, s. 41), which matters if you'll need a certificate of residence for treaty relief abroad; at exactly 180 days, check with the Regional Revenue Office. The Treasury Department is expected to open a new valuation round, but there's no official confirmation yet of the date or the scale of any change.
What is still unconfirmed
- Whether the reported pause on the THB 3 million property-linked stay route is official.
- The Thailand Privilege Bronze-tier deadline: some sources say 30 September, others 31 December 2026; the programme's own page states no date.
- Whether the 8-day e-filing extension for tax returns continues after 31 January 2027.
- Whether a reported THB 300 tourist entry fee will actually be introduced.
- Whether any state has objected to Thailand's accession to the Apostille Convention.
If you're not sure whether one of these changes applies to you, message us on Telegram or WhatsApp — we'll reply within 24 hours and explain what to do.
