Expat Knowledge Hub Thailand — Reporting, Long-Stay Visas, Work Permits, Tax, Property & VIP Documents

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Frequently asked questions — 16

What is the 90-day report and who must file it?

Section 37(5) of the Immigration Act B.E. 2522 requires a foreigner permitted to stay temporarily in the Kingdom for more than 90 days to notify the immigration authorities of their current address every 90 days, using form TM.47. The report is not a visa extension and does not change your permitted stay; it only confirms where you live. If you leave Thailand and re-enter, the 90-day count restarts from your latest entry date. Ask our expat services team to review your file by phone, LINE or email before you submit.

When can I file the 90-day report and how?

Immigration practice allows filing from 15 days before the due date up to 7 days after it. You may file in person, through an authorised representative with a power of attorney, by registered mail, or through the Immigration Bureau's online system. Keep the acknowledgement slip or electronic receipt, because officers routinely ask for it when you next apply for an extension of stay. Ask our expat services team to review your file by phone, LINE or email before you submit.

What is TM.30 and is it my responsibility?

Section 38 of the Immigration Act B.E. 2522 places the duty on the house master, owner or possessor of the premises, or the hotel manager, to notify immigration within 24 hours of a foreigner taking up residence. The duty is on the host, not on you, but officers frequently ask to see the TM.30 acknowledgement when processing extensions and 90-day reports, so always ask your landlord or juristic person for a copy. Ask our expat services team to review your file by phone, LINE or email before you submit.

Do I still need a re-entry permit?

Section 39 of the Immigration Act B.E. 2522 provides that permission to stay temporarily ends when the holder leaves the Kingdom without permission to return. Anyone holding an annual extension of stay must therefore obtain a single or multiple re-entry permit before departing, available at immigration offices and at airport counters. Genuinely multiple-entry visas such as the LTR and the DTV do not require one. Ask our expat services team to review your file by phone, LINE or email before you submit.

What replaced the paper TM.6 arrival card?

The Immigration Bureau phased out the paper TM.6 arrival card and introduced the Thailand Digital Arrival Card (TDAC), which applies to foreign nationals arriving in the Kingdom from 1 May 2025. It is completed online up to three days before arrival, carries no fee, and is not a visa — travellers who need a visa must still obtain one. Confirm the current requirement at tdac.immigration.go.th before you travel. Ask our expat services team to review your file by phone, LINE or email before you submit.

What are the consequences of overstaying?

Overstaying is an offence under the Immigration Act B.E. 2522 and carries a fine of THB 500 per day up to a maximum of THB 20,000. Under Ministry of Interior announcements and Immigration Bureau regulations, a foreigner who overstays may also be banned from re-entering for between one and ten years depending on the length of the overstay and whether they surrendered voluntarily or were arrested. If you have a genuine reason such as hospitalisation, present the evidence to immigration immediately. Ask our expat services team to review your file by phone, LINE or email before you submit.

What is the LTR visa and who qualifies?

The Long-Term Resident visa is a ten-year visa (granted for five years and renewable for five more) administered by the Board of Investment. It has four main categories: Wealthy Global Citizen, Wealthy Pensioner, Work-from-Thailand Professional and Highly-Skilled Professional. Benefits include a digital work permit, annual instead of 90-day reporting, fast-track airport service and dependants. Financial and qualification thresholds are revised periodically, so verify them at ltr.boi.go.th before applying. Ask our expat services team to review your file by phone, LINE or email before you submit.

What is the DTV and can I work on it?

The Destination Thailand Visa, introduced in mid-2024, is a five-year multiple-entry visa allowing stays of up to 180 days per entry, extendable once by a further 180 days. It targets remote workers employed by foreign employers or clients, participants in soft-power activities such as Muay Thai, Thai cuisine and medical treatment, and accompanying spouses and children. It does not authorise employment with a Thai employer — that requires a work permit and the appropriate visa category. Ask our expat services team to review your file by phone, LINE or email before you submit.

What are the financial criteria for a retirement extension?

Extensions of stay based on retirement follow the Immigration Act B.E. 2522 read with Royal Thai Police Order 327/2557: the applicant must be at least 50 years old and show a Thai bank deposit of at least THB 800,000, or monthly income of at least THB 65,000, or a combination of deposit and annual income totalling at least THB 800,000. Seasoning rules for the deposit before and after filing follow current immigration regulations, so confirm at immigration.go.th before every filing. Ask our expat services team to review your file by phone, LINE or email before you submit.

Which law governs work permits in Thailand?

The governing law is the Royal Decree on the Management of Foreign Workers' Employment B.E. 2560, as amended by Royal Decree (No. 2) B.E. 2561. It provides that a foreigner may work only with a work permit or an applicable exemption, and imposes penalties both on the foreigner who works without one and on the employer who engages them. The competent authority is the Department of Employment, Ministry of Labour. Ask our expat services team to review your file by phone, LINE or email before you submit.

What company requirements apply before hiring a foreigner?

In practice the Department of Employment applies a paid-up registered capital of at least THB 2 million per foreign employee and a ratio of four Thai employees to each foreign employee for ordinary companies, while foreign-owned businesses operating under a Foreign Business Licence use the minimum capital set in that licence. Companies promoted by the Board of Investment are exempt from these ratios and are processed through the One Stop Service Center for Visas and Work Permits. Ask our expat services team to review your file by phone, LINE or email before you submit.

When do I become a Thai tax resident?

Under section 41 of the Revenue Code, a person present in Thailand for one or more periods totalling 180 days or more in a tax year is a resident of Thailand for that year. Residence depends on days physically present in the calendar year, not on your visa type. A resident is taxable on Thai-sourced income and on foreign-sourced income when that income is brought into Thailand, subject to the conditions in the law. Ask our expat services team to review your file by phone, LINE or email before you submit.

How did Revenue Department Instructions Paw.161/2566 and Paw.162/2566 change remittance taxation?

Instruction Paw.161/2566 of 15 September 2023 states that a Thai tax resident who brings foreign-sourced assessable income into Thailand from 1 January 2024 onwards must include it in the tax year of remittance, regardless of the year it was earned. Instruction Paw.162/2566 of 20 November 2023 then confirmed that this does not apply to assessable income arising before 1 January 2024. Your position also depends on the applicable double tax agreement and your own facts. Ask our expat services team to review your file by phone, LINE or email before you submit.

How much of a condominium building can foreigners own?

Section 19 bis of the Condominium Act B.E. 2522 caps aggregate foreign ownership at 49 per cent of the total floor area of all units in the building. Always ask the juristic person for the remaining foreign quota and a certificate of the foreign ownership ratio before paying a deposit, since the Land Office requires that certificate on the transfer date. Section 19 also sets the qualifying conditions, including remitting foreign currency into Thailand to pay for the unit. Ask our expat services team to review your file by phone, LINE or email before you submit.

How long can a foreigner lease land or a house?

Section 540 of the Civil and Commercial Code limits leases of immovable property to 30 years; a longer term is reduced to 30 years. Under section 538 a lease of more than three years must be in writing and registered with the competent official, otherwise it is enforceable for only three years. A contractual promise to renew for another 30 years binds the parties personally but does not automatically bind a subsequent purchaser of the land. Ask our expat services team to review your file by phone, LINE or email before you submit.

How should a foreigner make a will for Thai assets?

Section 1656 of the Civil and Commercial Code requires an ordinary will to be in writing, dated at the time of making, and signed by the testator before at least two witnesses present at the same time, who then sign to certify it. Other permitted forms include a holograph will under section 1657, a public document will under section 1658 and a secret document will under section 1660. Foreign owners of Thai assets commonly execute a separate Thai will and draft the revocation clause carefully so it does not cancel wills made abroad. Ask our expat services team to review your file by phone, LINE or email before you submit.