Thailand
Living, work, immigration, education & business — official links and practical guides
Key Facts
Basics
Economy
Source: World Bank Open Data (CC BY 4.0) · 2024 · Last checked: 2026-07-06
Tax snapshot
- 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 Pick your route (DTV, LTR, Non-B) and apply at an embassy or via the BOI (LTR).
- 2 For work, have the employer arrange the work permit.
- 3 Report your address every 90 days and keep TM.30 filed.
- 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) ↗