Questions?
We reply within 24 hours, free of charge.
March 2027's main event for foreigners in Thailand is the apostille: Thailand deposited its accession to the Hague Convention on 30 June 2026, and the Convention took effect for the country on 28 February 2027 (HCCH). For documents from a member country that has not objected to Thailand's accession, an apostille now replaces the old chain through the Thai Embassy or consulate. Looking ahead, April is when land and building tax is normally due, though the Ministry of Interior often extends the deadline, and a reminder on your 2026 tax return follows below.
Each month we sort what is already in force from what is still a draft or an industry rumour.
The month in brief
| What | Since when | Status |
|---|---|---|
| Apostille for Thailand | 28 Feb 2027 | In force for states with no objection |
| 30-day visa exemption, 60 countries | 15 Sep 2026 | In force |
| DTV under the 2026 rules | 31 Aug 2026 | In force |
| Pause of the THB 3M property-linked stay | — | Reported, not officially confirmed |
| 0.01% transfer-fee discount (Thai individuals, price and appraisal up to THB 7M) | until 30 Jun 2027 | In force |
| 7% VAT | until 30 Sep 2027 | In force (extended) |
| "Same-year/next-year" foreign-income exemption | — | Draft, not law |
| Hotel Act reform | — | Draft, passage not confirmed |
Visas and entry
The 30-day exemption for 60 countries (since 15 September 2026) and the DTV rules tightened on 31 August 2026, per the Royal Thai Embassy in London's announcement on DTV document changes, both remain in force; we covered both in the Thai visa exemption. A pause in the THB 3M property-linked stay programme keeps circulating in industry reports, but no immigration order confirms it, so treat it as unconfirmed until your own application or extension is actually affected.
If you're filing a DTV this spring, our DTV service walks through the current document list, and the requirements article has the full breakdown: DTV visa requirements. For a typical example of what a rebuilt extension file can look like in practice, see a 30-day exemption extended in one visit.
Property and tax
The 49% condo quota under the Condominium Act, the 30-year lease cap under the Civil and Commercial Code (s. 540) and the Land Code's ban on foreign land ownership all stand unchanged. The 0.01% transfer-fee discount from the Ministry of Interior and the Department of Lands still applies only to Thai individual buyers, for houses, townhouses, commercial buildings, land with a building and condominium units priced and appraised up to THB 7M, through 30 June 2027; foreign buyers pay the standard 2% transfer fee on the appraised value, and the contract decides which side actually pays it. VAT stays at 7% through 30 September 2027, under the Revenue Department's extension of the rate.
Foreign income remains taxable on remittance: under the Revenue Department's rules (Por. 161/2566), income arising from 1 January 2024 onward is assessable when a Thai tax resident brings it into Thailand, for years you were a tax resident when the income arose, regardless of the year it is remitted; exemptions and tax-treaty relief are checked separately, and the draft exemption for money remitted in the same or next year is still just a draft. This matters for pensions too. If you're a tax resident bringing a UK, US or Australian pension into Thailand, the remittance rule applies to that income as well, per a Revenue Department ruling on foreign pensions (0702/139) — whether a tax treaty changes the outcome depends on the specific pension article, and the UK-Thailand convention has no article on private or state pensions at all, so check your own treaty before assuming it's covered. Separately, FATCA reporting continues as before: Thai financial institutions report US citizens' accounts to the Revenue Department, which passes the data to the IRS under the Model 1 agreement in force since April 2024.
The nominee-ownership crackdown continues under existing land and foreign-business rules; the December 2026 date you may have seen is a deadline for the authorities' investigations, not the end of enforcement. If you're buying a villa or land through a lease or a company structure, our lawyers check the structure and the land documents before you sign.
Documents and the apostille
Since 28 February 2027, a document from a Hague Convention country — a birth, marriage or police certificate, for example — can carry an apostille from that country's own authority instead of going through legalisation by the Thai embassy there, as long as neither country has objected. Ask the Thai office you're dealing with whether it already accepts an apostille, and check whether your document's country of origin is covered by Thailand's accession, since some states may object. Our lawyers can check with the specific office before you send a document across the world and find out it needs a different stamp.
What takes effect in April 2027
Land and building tax is normally due in April, but the Ministry of Interior often extends the date, so check your local administration's own notice before paying. The exact deadline for the 2026 PND 90/91 personal income tax return should also be confirmed with the Revenue Department before you file. If you're not sure whether you need to file for 2026, send us your situation and we'll check it with you.
What is still unconfirmed
- The foreign-income exemption for money remitted in the same or next year — a draft, not law.
- A broader worldwide-income tax regardless of remittance has been discussed; enactment has not been officially confirmed.
- A 99-year lease and a 75% foreign condo quota — proposals only.
- The Hotel Act reform remains a draft; passage and entry into force have not been officially confirmed.
- The pause in the THB 3M property-linked stay — reported, not officially confirmed.
- Which countries, if any, have objected to Thailand joining the apostille system — check the HCCH status table for your own country before relying on it.
If this month's change touches your visa, your documents or your tax return, message us on Telegram or WhatsApp — we reply within 24 hours.
