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This digest rounds up what applies to foreigners in Thailand in early 2027 and what is confirmed to change soon: visas, property, tax and documents. We have not verified a new rule that specifically took effect in January 2027, so this issue is less "what changed this month" and more "what's in force and what's still pending": the visa exemption stays at 30 days, the DTV requirements from 31 August 2026 are unchanged, and the Apostille Convention enters into force for Thailand on 28 February 2027.
The month in brief
| What | Since when | Status |
|---|---|---|
| 30-day visa exemption (60 countries); Russia keeps 30 days under its own agreement | from 15 September 2026 | in force |
| DTV requirements: file where you are a national or permanent resident, police certificate required | from 31 August 2026 | in force |
| One-year extension for owners of Thai property worth THB 3M+ | — | a pause was reported, not officially confirmed |
| 49% condo quota; leases registered for up to 30 years | unchanged | in force |
| New Treasury valuation round for property | new cycle | expected, date and figures not officially confirmed |
| Tax on remitted foreign income under Por. 161/2566 | since 1 January 2024 | in force; no same-year/next-year exemption |
| Apostille replacing embassy legalisation | from 28 February 2027 | takes effect |
| Nominee-landholding investigations | ordered 19 October 2026 | reported, not officially confirmed |
These items decide how long you can stay without a visa, how a remittance from abroad is taxed, and when you can rely on an apostille instead of consular legalisation.
Visas and entry
The 30-day exemption has applied since 15 September 2026 to 60 countries, including the UK, the US and Australia; Russia keeps its own 30 days under its bilateral agreement. Under the 60-country scheme, you can extend a 30-day exemption once, by 30 days, for THB 1,900, at an immigration officer's discretion. Whether the same extension applies to Russia's bilateral 30-day exemption has not been officially confirmed — check with the Immigration Bureau before relying on it. We cover the full picture, including the land-border entry limit, in Thailand's 30-day visa exemption; extension steps are on our visa extension in Phuket page.
According to the Royal Thai Embassy London, DTV requirements have applied since 31 August 2026: you file only where you are a national or permanent resident, and a police clearance certificate is mandatory (see the embassy's notice on DTV supporting documents). The exact document set is checked against the requirements of the mission where you apply. We walk through the document list in our DTV requirements guide; our team can prepare the file on the DTV application page.
There are reports of a pause in new applications for the one-year extension linked to Thai property worth THB 3M or more; nothing official confirms it. If this route matters to your plans, check the current status before relying on it.
Property and tax
Foreigners can still own a condominium unit within the 49% foreign quota under the Condominium Act — the aggregate floor area owned by foreigners must not exceed 49% of the total floor area of all units in the registered condominium, and that is only one of several conditions a foreign buyer must meet — and the common way to buy a villa remains a registered leasehold of up to 30 years under the Civil and Commercial Code, s. 540. Owning land outright is still off limits under the Land Code. A new Treasury valuation round is expected to start, but the figures are not officially confirmed.
January opens the filing season for 2026 income. Por. 161/2566 has applied since 1 January 2024: assessable foreign income earned from that date, in a year when you were a Thai tax resident (180 days or more in Thailand that year), is taken into account when you remit it to Thailand, subject to any exemptions and treaty relief that apply to that income. How a pension from the UK, a 401(k) or IRA distribution from the US, or superannuation from Australia is actually taxed also depends on the type of payment and the relevant tax treaty — there is no single answer for every case, and some of these, such as IRA, Roth IRA and superannuation lump-sum distributions, are not yet officially settled, as the Revenue Department's own Q&A on Por. 161/162 explains the rules currently in force. A same-year or next-year exemption for remitted income has been proposed; official confirmation that it has taken effect has not been verified. Before you move a lump sum, it's worth asking our team what counts as assessable for your specific transfer.
There are also reports of tighter checks on nominee landholding structures following a 19 October 2026 order to the Department of Lands and provincial governors, with investigations due to finish by December 2026. The official text of the instruction and information on how it is being carried out have not been verified, and if confirmed, the December deadline would cover investigations only, not court cases or sales.
Documents and the apostille
Until 28 February 2027, a document from your home country — a marriage certificate, a degree, a police certificate — still needs authentication in the country that issued it, usually by its foreign ministry or an equivalent authority, then legalisation at the Royal Thai Embassy or Consulate for that country, plus a translation that meets the requirements of the Thai authority that will receive it. The exact steps depend on the document and the receiving office, so check with the relevant mission. From 28 February 2027, an apostille should replace that chain, though individual states may object to Thailand's accession, in which case the old chain stays in place for them.
What takes effect in February 2027
The only dated change in our records for February 2027 is the Apostille Convention entering into force for Thailand on 28 February 2027. We found no other dated rule for that month.
What is still unconfirmed
- A same-year or next-year exemption for remitted foreign income — drafted, never enacted.
- A tax on a Thai resident's worldwide income — no confirmation this has been adopted.
- A proposed THB 300 entry fee — not officially confirmed.
- Whether the extra 8-day e-filing window will be renewed after 31 January 2027 — check the current rule for your specific form with the Revenue Department.
- Hotel Act reform — still a bill, not law.
- A 99-year lease term and a 75% foreign condo quota — proposals, not rules in force.
If any of this touches your situation — entry, a visa, a property purchase or your 2026 tax return — send us the details and we'll tell you what it means for you. Reach us on Telegram, WhatsApp or through the form on our site.
