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The main change in Thai law for February 2027 is the Hague Apostille Convention taking effect for Thailand: from 28 February 2027, an apostille replaces the "MFA — embassy" legalisation chain for public documents covered by the Convention, between Thailand and member states that have not objected to its accession; a separate translation may still be needed (HCCH). Below are the visa, property and tax rules that applied as our last check closed, with what we still need to confirm for November 2026 to February 2027, a table of what changed and when, and what is due in March.
The month in brief
- The Hague Apostille Convention takes effect for Thailand on 28 February 2027 — eight months after Thailand deposited its accession on 30 June 2026 (HCCH).
- The visa exemption stays at 30 days for 60 countries, with countries that have their own bilateral agreement keeping their own terms; one 30-day extension costs THB 1,900. [CHECK: confirm nothing changed between November 2026 and February 2027]
- Changes to the foreign-ownership quota, lease terms or foreign-income tax over the same period still need their own check.
- A registration-fee break applies to certain transactions by Thai individuals; its conditions and scope need confirming with the Land Department.
| What | Since | Status |
|---|---|---|
| Apostille for Thailand | 28 Feb 2027 | takes effect |
| 30-day visa exemption, 60 countries | 15 Sep 2026 | in effect |
| DTV: police clearance mandatory | 31 Aug 2026 | in effect |
| Registration fee break (Thai individuals) | — | confirm with the Land Department |
| VAT | — | confirm rate and duration with the Revenue Department |
| Online-only DBD Biz Regist filing | — | confirm with the DBD |
| New property valuation cycle | from 1 Jan 2027 (expected) | [CHECK: has it started] |
| Foreign-income tax exemption | — | draft, not law |
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The apostille: what changed for documents
Thailand deposited its accession to the Hague Apostille Convention, which removes the legalisation requirement for foreign public documents, on 30 June 2026. For Thailand, the Convention takes effect on 28 February 2027 — with one condition: if a member state objects to Thailand's accession, the Convention will not apply between Thailand and that state (HCCH).
Thailand's Department of Consular Affairs, part of the Ministry of Foreign Affairs, issues the apostille. Until 28 February 2027, the rule still depends on the document's direction. A Thai document headed abroad is certified by the Thai MFA, then legalised by the destination country's embassy or consulate, if that country asks for it. A foreign document headed for use in Thailand is first notarised or certified by the competent authority in the issuing country, then certified by that country's foreign ministry or equivalent, and only then legalised by the Royal Thai embassy or consulate there; whether a translation is needed depends on the receiving Thai office.
For UK, US and Australian documents
The rule works the same way for documents from the UK, the US and Australia as for any other member state: once the Convention is in force for the document's country of origin, and that country has not been named as objecting to Thailand, one apostille from the competent authority there replaces the embassy chain. Until 28 February 2027, a UK police certificate, a US FBI background check or an Australian document headed for Thailand still needs the full chain above if a Thai office asks for it.
What is still unclear: whether any state has objected to Thailand's accession; whether the Land Department accepts an apostilled power of attorney on the same footing as a legalised one; what happens to documents legalised before 28 February 2027. [CHECK: confirm against the updated baseline]
Visas and entry
Visa rules look the same as in our earlier updates. The exemption has given 30 days to 60 countries since 15 September 2026, with countries that have their own bilateral agreement keeping their own terms; one 30-day extension costs THB 1,900. We cover the details, including the land-border entry limit, in Thailand's 30-day visa exemption since September 2026.
Since 31 August 2026, the DTV has required applicants to file only in their country of nationality or permanent residence, with a mandatory police clearance, as the Royal Thai Embassy in London has announced; the exact document list differs by mission — see DTV visa requirements. The Thailand Digital Arrival Card (TDAC) is generally required before every entry, per the Immigration Bureau; check the current exceptions on the official portal (tdac.immigration.go.th).
What actually changed in the visa rules between November 2026 and February 2027 isn't known yet. [CHECK against the updated baseline] If you're preparing DTV paperwork now, our team can help put the file together and file it — see DTV visa: filing and renewal with a lawyer. We cover rebuilding an application after a refusal in a typical situation, a DTV refused over a bank statement.
Property and tax
Under the Condominium Act, foreign ownership in a registered condominium must not exceed 49% of the total floor area of all units; under the Civil and Commercial Code (s. 540), a leasehold — a lease registered with the Land Department for up to 30 years — remains the usual way to buy a villa or land for a house, and a proposed 99-year lease has not become law. Changes to any of these rules between November 2026 and February 2027 need their own check. A registration-fee break applies to certain transactions by Thai individuals; check its conditions with the Land Department.
The rule covers assessable foreign income earned on or after 1 January 2024 in a year when the recipient was a Thai tax resident, subject to applicable exemptions. Remitting that income in a later year does not, by itself, exempt it (Revenue Department instructions Por. 161/2566 and Por. 162/2566). Income earned before 2024 isn't covered by this rule. A draft exemption for income remitted in the same or the following year has not become law.
A new property valuation cycle was expected to start on 1 January 2027. [CHECK: has it started] Findings from the investigations into high-risk nominee landholdings need confirmation from the Land Department.
What takes effect in March 2027
Any changes taking effect in March 2027 need confirming against an updated baseline. Whether the 7% VAT rate and the registration-fee break for Thai individuals are still running in March should be confirmed with the Revenue Department and the Land Department respectively.
The e-filing deadline for the 2026 personal income tax return (PND 90/91) needs confirming once the Revenue Department publishes it.
What is still unconfirmed
- Whether any state has objected to Thailand joining the Hague Apostille Convention — no official guidance has been published yet.
- Whether the eight-day e-filing extension will be renewed after 31 January 2027 — not known.
- The status of a tourist entry fee needs official confirmation.
- Enactment of the proposed Hotel Act reform has not been confirmed; do not rely on the proposed changes.
If you need to sort out paperwork that depends on your visa status — staying past 30 days, for example — see staying in Thailand longer than 30 days: we go through the options for different situations.
