Thailand

Living, work, immigration, education & business — official links and practical guides

Key Facts

Basics

Currency
THB
Region
Southeast Asia
Local time
UTC+7
Asia/Bangkok

Economy

Population
71.67M
GDP (current US$)
$526.52B
GDP per capita
$7,347

Source: World Bank Open Data (CC BY 4.0) · 2024 · Last checked: 2026-07-06

Tax snapshot

Corporate tax
20%
VAT
7%
temporary → 2027-09-30 (statutory 10%)
Top individual income tax
35%
Capital-gains tax
Listed shares exempt
  • Gains on shares sold on the Stock Exchange of Thailand are exempt for individuals; other gains are taxed as income. Capital gains are generally taxed as ordinary personal or corporate income — there is no separate capital-gains tax; gains on SET-listed shares can be exempt for individuals. Foreign income taxed on remittance (2024 change).
  • Statutory 10%, reduced to 7% under ongoing extension.

Source: National tax authority · Cross-check: OECD · PwC · KPMG · Last checked: 2026-07-16

Headline statutory rates. The income-tax figure includes national surtaxes; any regional or municipal layer is shown beside it. Social contributions and reliefs are excluded. Verify the current rate with the authority before relying on it.

At a glance

A regional hub with the 2024 DTV for remote workers, the LTR for high-value residents, and employer-based Non-B work permits; permanent residence is rare.

Best for

Remote workers (DTV), high-value or retiree residents (LTR), and employer-sponsored professionals.

Who this may not suit

People who want permanent status or the right to own land outright — most foreigners live on renewable stays, and property ownership is restricted.

Main routes in

Key trade-offs

  • Most visas require a separate work permit to work legally.
  • Permanent residence has a small annual quota and is hard to obtain.
  • Rules and enforcement vary and change; keep 90-day reporting current.

First steps

  1. 1 Pick your route (DTV, LTR, Non-B) and apply at an embassy or via the BOI (LTR).
  2. 2 For work, have the employer arrange the work permit.
  3. 3 Report your address every 90 days and keep TM.30 filed.
  4. 4 Arrange health insurance (required for several visa types).

What changes often

  • · Long-Term Resident and Destination Thailand visa criteria
  • · Tax treatment of foreign-sourced income remitted to Thailand
  • · Extension-of-stay and 90-day reporting procedures

Visa types and conditions change often — confirm on the Thai e-Visa portal and the BOI LTR site. Thai e-Visa (Ministry of Foreign Affairs) ↗

Living

Work

Immigration & Mobility

Education

Business

Company Registration
Entity types, registration process, required documents, costs, and official registries.
Business Banking
Opening business and personal bank accounts, remote options, required documents, and fees.
Investment
Foreign investment rules, incentives, investment promotion agencies, and restricted sectors.
Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
Import & Export
Customs procedures, duties, de minimis thresholds, EORI/registration, and restricted goods.
Trademark & IP
Trademark registration, patents, copyright, official IP offices, and filing costs.
Compliance
Corporate, tax, employment, data-protection, AML/KYC, trade and AI compliance — official regulators and registries.
Corporate Compliance
Annual filings, registered-agent and beneficial-ownership obligations, and the official company registry.
Tax Compliance
Filing calendars, registration thresholds and the official tax authority.
Employment Compliance
Mandatory contracts, payroll and social-insurance registration, and the official labor authority.
Privacy & Data Protection
The country's own data-protection regime, registration duties, and its official supervisory authority.
AML & KYC
Anti-money-laundering and customer-due-diligence obligations, regulated activities, and the official financial regulator.
Import & Export Compliance
Customs registration, controlled/restricted goods, sanctions screening, and the official customs authority.
AI Regulations
The country's own AI governance approach, risk tiers, transparency duties, and its official authority.

Official Resources