Several widely read guides still call Thailand's "visa exemption" 60 days when it has been 30 since 15 September 2026. The proposed foreign-income remittance exemption has not been enacted; no enacted official text is available. Below is a working tracker: what actually changed for visas, tax, documents, property and business, what is only a proposal, and what simply stayed the same. It tells apart rules already in force, proposals that have not been enacted, and reports we could not confirm against an official text.
A rule marked "in force" is published and applies today. "Takes effect" means a date is already set but has not arrived. "Draft" means a proposed measure has not been enacted; its approval route and the availability of an official text depend on the measure. "Not confirmed" means reporting exists but we have not seen an official text.
In short
- The 30-day exemption for 60 countries, tourism only, has applied since 15 September 2026. The DTV can only be filed in your country of nationality or permanent residence since 31 August 2026, with a police certificate.
- Assessable foreign income earned from 2024 onward while Thai tax-resident is taxable when remitted, subject to applicable exemptions and treaty relief. The proposed same-year exemption has not been enacted, and whether a worldwide-income tax will follow is not confirmed.
- From 28 February 2027, the apostille replaces embassy legalisation between Thailand and other Convention states where it applies to Thailand; for documents from other countries, the existing legalisation chain still applies.
- Property law did not move: a 49% condo quota, a 30-year lease ceiling, and no land ownership for foreigners.
- Retirement, LTR and Thailand Privilege visa thresholds held steady through 2026.
Visas and entry
Thailand's new visa-exemption scheme sits in four Ministry of Interior notifications published in the Royal Gazette on 31 August 2026. The Royal Thai Embassy in London and the Tourism Authority of Thailand both summarised it in English.
| Rule | Status | Date or latest step | What changes | Details |
|---|---|---|---|---|
| 30-day exemption for 60 countries, tourism only | in force | 15.09.2026 | Replaces the earlier 60-day scheme. Mauritius and Seychelles get 15 days; Azerbaijan, Belarus and Serbia keep visa-on-arrival; 21 nationalities now need a visa | the 30-day visa exemption from September 2026 |
| Transition for earlier arrivals | in force | through 14.09.2026 | Anyone admitted under the old scheme up to and including this date keeps the full 60 days granted on arrival | — |
| One extension | in force | 15.09.2026 | A single 30-day extension at an immigration office, THB 1,900, granted at the officer's discretion | the visa extension in Phuket |
| Land-border cap of two entries a year | in force, wording disputed | 15.09.2026 | Air arrivals have no numeric cap, though officers can still refuse a repeat entry they consider misuse | visa runs and overstay |
| DTV filed only where you are a national or permanent resident, police certificate required | in force | 31.08.2026 | Third-country filing is closed; each mission sets its own document list, so check the one where you are applying. Applications filed and paid before 31.08.2026 are decided under the old rules | the London embassy notice · DTV document requirements |
| TDAC arrival card | in force | 01.05.2025 | Replaced the paper TM6; filed online before every entry, free of charge | tdac.immigration.go.th · how to fill in the TDAC |
| e-Visa at every mission | in force | 01.01.2025 | All Thai missions now issue visas only through the e-visa portal | thaievisa.go.th |
| Non-Immigrant categories merged | reported, needs confirmation | — | Several categories were folded into new labels; we found no single official notice, so confirm the current category and document list with the mission you are using | — |
| LTR Wealthy Global Citizen: no income test | in force | February 2025 | BOI dropped the income test for this category; the asset and investment tests still apply | — |
Countries with their own bilateral exemption deals, Russia among them, keep their existing terms and sit outside this reform.
Retirement, LTR and Thailand Privilege: steady through 2026
If your situation is retirement or long-term residence rather than remote work, 2026 brought no new thresholds. The Non-O retirement extension, the O-A visa and the O-X visa each keep their own savings, income and insurance tests; the figures and the insurance requirement vary by route and by mission, so confirm the current list with the Immigration Bureau or the Thai mission where you apply — O-A applicants in particular should check the insurance requirement with that specific embassy or consulate. The LTR visa keeps its four categories: Wealthy Global Citizen (USD 1 million in assets plus USD 500,000 invested in Thailand), Wealthy Pensioner (USD 80,000 a year in passive income, or USD 40,000 with a USD 250,000 investment), Work-from-Thailand Professional (USD 80,000 a year, or USD 40,000 with a master's degree, for a qualifying employer) and Highly-Skilled Professional (USD 80,000 a year, or USD 40,000 with a master's degree in science or technology, working in a targeted industry). Foreign-sourced income stays exempt for three of the four categories, and Highly-Skilled Professionals pay a flat 17% personal income tax on their qualifying Thai employment income, not on all income (BOI LTR page). Thailand Privilege membership tiers and prices are unchanged; only the fee for transferring a Lifetime, EUP or EFP membership was adjusted from 15 June 2026 (Thailand Privilege). If one of these fits you better than a workcation visa, our retirement visa guide and the 2026 retirement visa comparison set out the money and insurance tests side by side.
Tax
Thailand counts you as a tax resident once you spend 180 days or more in the country in a calendar year, and those days do not need to run together. Departmental Instruction Por. 161/2566 has applied since 1 January 2024 and is the rule that governs remitted foreign income today.
| Rule | Status | Date or latest step | What changes | Details |
|---|---|---|---|---|
| Tax on remitted foreign income (Por. 161/2566) | in force | 01.01.2024 | Foreign-sourced income earned from 2024 onward, while you are a Thai tax resident, is taxed in the year you remit it, subject to existing exemptions and treaty relief. Transferring savings or capital is not itself taxable income | foreign income tax in 2026 |
| Same-year or next-year remittance exemption | draft | no enacted text | Drafted in 2025, stalled with the December 2025 dissolution of the House; not law | — |
| Worldwide-income tax for residents | draft | status not confirmed | Discussed as a future reform; no evidence it has been enacted | — |
| LTR foreign-income exemption | in force | — | Wealthy Global Citizen, Wealthy Pensioner and Work-from-Thailand Professional categories remain exempt on foreign-sourced income under a separate royal decree | — |
| 7% VAT | needs confirmation | extension needs verification | The rate itself stays at 7%; confirm the extended end date with the Revenue Department before relying on it | — |
| Crypto capital-gains exemption | needs confirmation | dates need verification | Reported for certain transactions through licensed Thai platforms; confirm scope and conditions with the Revenue Department | — |
Documents and the apostille
Thailand deposited its accession to the Apostille Convention on 30 June 2026, and the Convention enters into force for the country on 28 February 2027. The Hague Conference on Private International Law (HCCH) tracks the accession.
| Rule | Status | Date or latest step | What changes | Details |
|---|---|---|---|---|
| Apostille replaces legalisation | takes effect | 28.02.2027 | Before this date, documents still go through embassy-and-MFA legalisation. With any state that files an objection, legalisation continues afterwards too | the apostille from 28 February 2027 |
| Marriage Equality Act | in force | 23.01.2025 | Two people can register a marriage regardless of sex | — |
Property
What matters most in property this year is what did not move. A foreigner still cannot own land outright. Under the Condominium Act B.E. 2522, you buy a condo unit within the 49% foreign quota of a condominium's total unit area, or you buy a villa, townhouse or land-linked property on a leasehold — a long-term lease registered with the Land Department, capped at 30 years for a single term, with the land staying in Thai ownership and renewal secured by a fresh contract rather than a guarantee.
| Rule | Status | Date or latest step | What changes | Details |
|---|---|---|---|---|
| 49% foreign condo quota | unchanged | — | A 75% quota is still only under discussion | — |
| 30-year lease ceiling | unchanged | 99-year proposal dormant since September 2025 | No enacted text allows a 99-year term | — |
| Pre-agreed 30+30+30 renewals | Civil and Commercial Code s. 540; Supreme Court ruling No. 4655/2566 | — | A clause that pre-agrees automatic renewal to get around the 30-year cap is unenforceable; renewal needs a new contract, and our lawyers review how that clause reads before you sign | the Supreme Court ruling on 30+30+30 leases |
| 0.01% transfer and mortgage fee up to THB 7 million | needs confirmation | until 30.06.2027 | This reduced fee applies to Thai individual buyers; confirm eligibility with the Land Department before pricing a deal around it. Foreigners pay the standard 2% transfer fee on the appraised value | — |
| Short-term rental under 30 days | banned for condos without a hotel licence; reform under review | bill not yet law | Daily rental of a condo unit without a licence breaches the Hotel Act; other property types and exemptions need a separate check | — |
Our lawyers review how a leasehold's renewal clause is written, whether the lease can be assigned or sold, and whether it passes to your heirs. A preliminary review of a purchase or reservation contract is free and takes up to 48 hours.
Business and work permits
2026 brought tighter document checks on nominee structures: Thai shareholders who exist on paper while a foreigner controls the company. These structures are illegal. The lawful routes stay the same: a condo within quota, a registered lease, usufruct or superficies, a BOI-promoted company, or a Foreign Business Licence.
| Rule | Status | Date or latest step | What changes | Details |
|---|---|---|---|---|
| Department of Business Development Order 2/2569 | in force | 01.08.2026 | Replaced earlier orders 2/2568 (01.01.2026) and 1/2569 (01.04.2026); companies are now checked on paper for nominee shareholders. Criminal liability for nominee arrangements sits in Foreign Business Act s. 36 | — |
| Land Department source-of-funds circulars | in force | since 15.05.2026 | Land purchases are checked for the source of funds at THB 2 million or more in cash, or THB 5 million or more in appraised value; this does not automatically apply to a foreigner buying a condo unit. Phuket is a priority province | — |
| Electronic work permit (e-Work Permit) | in force | 13.10.2025 | Work permit applications go through the electronic system; confirm the current filing process with the Department of Employment | — |
| Foreign Business Act exemptions | in force | 28.08.2026 | Hotels, restaurants and tour businesses are excluded from the exemptions | — |
What is still only a draft
These are the measures that get written about the most but have not become law. Until one of them is enacted, the rule in the tables above still applies.
| Measure | Status | Latest step | What applies today |
|---|---|---|---|
| Same-year remittance tax exemption | draft | no enacted text | Assessable foreign income earned from 2024 onward while Thai tax-resident is taxable on remittance, subject to applicable exemptions and treaty relief |
| Worldwide-income tax | draft | status not confirmed | Discussed, not enacted |
| 99-year lease | proposal | no enacted text | One lease term capped at 30 years |
| 75% condo quota | discussion | no bill | 49% quota applies |
| Hotel Act reform | draft, in committee | passed first reading | Current licensing rules unchanged |
| THB 300 tourist entry fee | not confirmed | no confirmed launch date | Collection has no confirmed system |
| New deportation rules | not confirmed | no official text seen | See the new deportation rules for what is reported so far |
If you are not sure whether a change applies to you, describe your situation: your nationality, your current visa, how many days a year you spend in Thailand, and what you are buying, registering or filing. We reply within 24 hours and tell you what has changed for your case and what to do next.
How we keep the tracker current
This tracker tells apart rules already in force, proposals that have not been enacted, and reports we could not confirm against an official text. The tables link to official sources where available and to our explainers; where no official text exists yet, the status column says so and points you to the agency or mission that can confirm it. When a rule changes, we publish an explainer first, then update this tracker and the related article. The date at the top of this page shows when we last revised it.
Three steps to check the rules against your own case:
- Message us on Telegram or WhatsApp, or send the form below with your nationality, current visa, travel plans and the task at hand — a purchase, a company, a transfer, a document.
- We reply within 24 hours on which changes apply to you and what the next step costs in time and money.
- On a consultation, our lawyers check your visa and travel plans against the current rules, assess your tax residency and remittances, and hand you a written list of steps and deadlines.
See an illustrative scenario of a 30-day exemption extended in Phuket in a single visit.
