--- title: "Moving to Thailand 2026: visas, requirements and tax" url: https://settleanywhere.com/countries/thailand/ lang: en updated: 2026-10-12 --- Wat Arun on the Chao Phraya River in Bangkok, lit up at night # Moving to Thailand 22 ways to move to Thailand in our guide: 2 nomad / remote-work visas, 5 investor routes, 4 pay-to-stay routes, 3 business / startup routes, 4 work visas, 2 student visas, 2 spouse visas. Remote workers: [DTV nomad visa](https://settleanywhere.com/countries/thailand/dtv/) and [LTR · Work-from-Thailand](https://settleanywhere.com/countries/thailand/ltr-work-from-thailand/). Smallest investment: [Investor stay · THB 2M](https://settleanywhere.com/countries/thailand/investor-stay-1yr-2m/), ฿2M+ ≈ $60k. Tax for newcomers: [Thailand: foreign-source income of tax residents taxed when brought into Thailand (from 1 January 2024)](https://settleanywhere.com/countries/thailand/tax/), Remittance basis (from 2024). Checked against official sources on 12 October 2026. **Nomad visas:** **2** DTV nomad visa, LTR · Work-from-Thailand **Smallest investment needed:** **฿2M+ ≈ $60k** Investor stay · THB 2M **Longest first stay:** **5 years** LTR · Work-from-Thailand **Tax angle:** **Remittance basis (from 2024)** Thailand: foreign-source income of tax residents taxed when brought into Thailand (from 1 January 2024) Thailand offers several long-stay routes for people who want to live there without local employment. The main paths are the Destination Thailand Visa for remote workers and soft-power participants, the Long-Term Resident visa for professionals, investors and pensioners, the Privilege Entry membership, and the retirement visas O-A and O-X. Remote employees and freelancers with an overseas employer or client High-net-worth individuals and retirees with passive income Professionals in targeted industries taking an assignment in Thailand Long-stay visitors who prefer a membership-based entry facility Students enrolled in a recognised Thai programme ## Nomad / Remote work · 2 ### [DTV nomad visa](https://settleanywhere.com/countries/thailand/dtv/) **Savings needed:** ฿500k+ ≈ $15k Stay 6 mo, renewable Remote work only [Details](https://settleanywhere.com/countries/thailand/dtv/) ### [LTR · Work-from-Thailand](https://settleanywhere.com/countries/thailand/ltr-work-from-thailand/) **Income needed:** $80k+ a year Stay 5 yrs, renewable Needs health cover [Details](https://settleanywhere.com/countries/thailand/ltr-work-from-thailand/) ## Investing · 5 ### [LTR · Wealthy Global Citizen](https://settleanywhere.com/countries/thailand/ltr-wealthy-global-citizen/) **Investment needed:** $500k+ Stay 5 yrs, renewable Can work: yes Needs health cover [Details](https://settleanywhere.com/countries/thailand/ltr-wealthy-global-citizen/) ### Investor stay **Investment needed:** from ฿2M ≈ $60k - [THB 2M](https://settleanywhere.com/countries/thailand/investor-stay-1yr-2m/) - [THB 10M](https://settleanywhere.com/countries/thailand/investor-stay-2yr-10m/) ### SMART Visa I **Investment needed:** from ฿5M ≈ $149k - [THB 5M](https://settleanywhere.com/countries/thailand/smart-i-5m/) - [THB 20M](https://settleanywhere.com/countries/thailand/smart-i-20m/) ## Retire, live on savings or pay to stay · 4 **Options:** Income or fee - [Thailand Privilege (PE) **Fee:** from ฿650k ≈ $19k](https://settleanywhere.com/countries/thailand/privilege-entry-membership/) - [Retirement O-A (1 year) **Income needed:** ฿65k+ a month ≈ $1,930](https://settleanywhere.com/countries/thailand/nonimmigrant-o-a-retirement/) - [Retirement O-X (10 years) **Income needed:** ฿1.2M+ a year ≈ $36k](https://settleanywhere.com/countries/thailand/nonimmigrant-o-x-retirement/) - [LTR · Wealthy Pensioner **Income needed:** $80k+ a year](https://settleanywhere.com/countries/thailand/ltr-wealthy-pensioner/) ## Business / Startup · 3 ### SMART Visa S - [2 years Needs savings of ฿600k+ ≈ $18k](https://settleanywhere.com/countries/thailand/smart-s-2yr/) - [1 year Needs savings of ฿600k+ ≈ $18k](https://settleanywhere.com/countries/thailand/smart-s-1yr/) - [6 months](https://settleanywhere.com/countries/thailand/smart-s-6mo/) ## Work · 4 - [SMART Visa T **Income needed:** ฿100k+ a month ≈ $2,970](https://settleanywhere.com/countries/thailand/smart-t/) - [SMART Visa E **Income needed:** ฿200k+ a month ≈ $5,950](https://settleanywhere.com/countries/thailand/smart-e/) - [LTR · Highly Skilled **Income needed:** $80k+ a year](https://settleanywhere.com/countries/thailand/ltr-highly-skilled-professional/) - [Work visa (Non-B) **First stay:** 1 yr, 90-day entry](https://settleanywhere.com/countries/thailand/nonimmigrant-b-work/) ## Student · 2 ### [Study visa (ED)](https://settleanywhere.com/countries/thailand/nonimmigrant-ed-study/) **First stay:** 1 yr, 90-day entry Can't work Needs money in the bank [Details](https://settleanywhere.com/countries/thailand/nonimmigrant-ed-study/) ### [Study visa (ED Plus)](https://settleanywhere.com/countries/thailand/nonimmigrant-ed-plus-study/) Can't work Needs money in the bank [Details](https://settleanywhere.com/countries/thailand/nonimmigrant-ed-plus-study/) ## Spouse visas · 2 For people married to, or in a partnership with, a citizen or permanent resident. ### [Spouse of a permanent resident](https://settleanywhere.com/countries/thailand/spouse-of-permanent-resident/) **First stay:** 90-day entry, extendable [Details](https://settleanywhere.com/countries/thailand/spouse-of-permanent-resident/) ### [Spouse of a citizen](https://settleanywhere.com/countries/thailand/spouse-of-citizen/) **Income needed:** ฿40k+ a month ≈ $1,190 Stay 90-day entry, extendable, renewable Needs money in the bank [Details](https://settleanywhere.com/countries/thailand/spouse-of-citizen/) ## Tax Thai tax residence generally begins when you are present in Thailand for the threshold number of days in a calendar year. Income from work done in Thailand is Thai-source wherever it is paid. Special regime ### [LTR visa: exemption for foreign-source income brought into Thailand (Royal Decree 743, section 5)](https://settleanywhere.com/countries/thailand/tax/#tax-th-ltr-foreign-income-and-high-skilled-rate) Tax relief Foreign-source income: Foreign-source income exempt (LTR) **Details** Holders of the LTR visa in the Wealthy Global Citizen, Wealthy Pensioner or Work-from-Thailand Professional categories are exempt from personal income tax on foreign-source employment, business and property income brought into Thailand; Thai-source income is taxed normally. #### Taxed on Assessable income under section 40 of the Revenue Code derived from employment, from a business carried on abroad or from property situated abroad in the previous tax year and brought into Thailand. The decree sets no rate; the benefit is an exemption from income tax on that foreign-source income. #### Who it applies to - Hold a Long-Term Resident visa under immigration law in one of three categories: Wealthy Global Citizen, Wealthy Pensioner or Work-from-Thailand Professional (Royal Decree 743 section 5). - Meet the qualifications, rules, procedures and conditions prescribed by the Director-General of the Revenue Department (section 6). - The benefit is suspended for any tax year in which those rules are not followed (section 7). #### Exclusions - Highly Skilled Professional LTR holders are not covered by this exemption; their separate 17% rate on Thai employment income is “LTR Highly Skilled Professional: 17% on employment income”. - Income from work performed in Thailand is Thai-source income whoever pays it and is not covered. - Income from a business or property in Thailand is taxed under ordinary rules. #### Days in the country - At least 180 days in tax year · A person present in Thailand for one or more periods totalling 180 days in a tax year is a person residing in Thailand for Revenue Code purposes. #### Tax residence Thai tax residence follows presence of 180 days or more in the tax year; the LTR visa itself does not set tax residence. #### Visas The exemption attaches to the LTR visa category; it is not available to holders of other visas. #### Other taxes VAT, social security contributions, withholding tax and local taxes are not waived by Royal Decree 743. Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/thailand/tax/) Special regime ### [LTR Highly Skilled Professional: 17% on employment income (Royal Decree 743, sections 3-4)](https://settleanywhere.com/countries/thailand/tax/#tax-th-ltr-highly-skilled-17pct) 17% tax Foreign-source income: 17% flat on employment (LTR) **Details** - Who: Foreigner categorised as High-Skilled Professional and granted a Long-Term Resident visa Highly Skilled Professional LTR holders employed by a company or juristic partnership in a targeted industry have tax withheld at a reduced rate of 17% of that employment income where the ordinary withholding rate would be higher. They may leave the income out of their return if they do not claim a refund or credit for the tax withheld. #### Taxed on Assessable income from employment with a company or juristic partnership carrying on targeted industries under the national competitiveness, investment promotion or Eastern Special Development Zone laws, computed under section 50(1) of the Revenue Code. #### Who it applies to - Foreigner categorised as High-Skilled Professional and granted a Long-Term Resident visa. - Employer is a company or juristic partnership in a targeted industry, under rules set by the Director-General of the Revenue Department. - Where ordinary withholding on the income would be below 17%, the exemption from including it in the return applies only if the foreigner allows the payer to withhold 17% (section 3, second paragraph). - The foreigner files a return reporting the exempted income and does not claim a refund or credit of the tax withheld, in whole or part (section 4). #### Exclusions - Income from employers outside the targeted industries is taxed under the ordinary progressive rates (Revenue Department ruling 0702/637 gives an example). - The 17% rate covers employment income only; it is not an exemption for foreign-source income. #### Days in the country - At least 180 days in tax year · Thai tax residence presence test (Revenue Code section 41). #### Tax residence Applies to LTR holders irrespective of tax residence days; withholding is at 17% of income. #### Visas Requires the Highly Skilled Professional category of the LTR visa. #### Other taxes VAT, social security and local taxes are separate. Checked against official sources on 12 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/thailand/tax/) Standard rules ### [Thailand: foreign-source income of tax residents taxed when brought into Thailand (from 1 January 2024)](https://settleanywhere.com/countries/thailand/tax/#tax-th-foreign-income-remitted-resident) Remittance basis (from 2024) Foreign-source income: Remittance basis (from 2024) **Details** A person present in Thailand for 180 days or more in a tax year is a Thai tax resident. Foreign-source assessable income earned from 1 January 2024 is taxed in Thailand in the year it is brought into the country; income earned before 2024 is not taxed even if brought in later. #### Taxed on Foreign-source assessable income under Revenue Code section 40 (employment, business, property abroad) earned on or after 1 January 2024, taxed under the progressive schedule in section 48 in the tax year it is brought into Thailand. #### Who it applies to - Present in Thailand for one or more periods totalling 180 days in the tax year in which the income is earned (Revenue Code section 41). - The income is earned on or after 1 January 2024 and is brought into Thailand in that year or a later year (Departmental Order Por. 161/2566 as amended by Por. 162/2566). #### Exclusions - Income earned before 1 January 2024 is not taxed when brought in, even in 2024 or later. - LTR categories covered by Royal Decree 743 section 5 are exempt on foreign-source income brought in (see “LTR visa: exemption for foreign-source income brought into Thailand”). #### Days in the country - At least 180 days in tax year in which the income is earned · Resident for Revenue Code section 41 purposes. #### Tax residence Residence is tested in the year the income is earned; tax falls in the year the income is brought into Thailand. #### Visas Not tied to a visa; applies to any person meeting the 180-day test. #### Other taxes VAT and social security contributions are separate. Foreign tax credits are available under the Revenue Code and tax treaties. Checked against official sources on 11 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/thailand/tax/) Standard rules ### [Thailand: personal income tax progressive rates for residents and non-residents](https://settleanywhere.com/countries/thailand/tax/#tax-th-resident-progressive-rates) Progressive rates **Details** - Limit: ฿150k/yr ≈ $4,460 Thai personal income tax is progressive from 0% to 35% on net income; the 35% band starts above THB 5 million (≈ $149,000). Residents pay on Thai-source income and on the foreign-source portion brought into Thailand; non-residents pay only on Thai-source income. #### Taxed on Net assessable income after allowances and deductions (Revenue Code section 48), calendar tax year. #### Who it applies to - Applies to residents (180 days or more in the tax year) and non-residents on Thai-source income. #### Exclusions - LTR categories and other special regimes modify this treatment (see the LTR records). #### Limits - THB 150,000 a year (≈ $4,460) · Net income up to this amount is exempt. - THB 300,000 a year (≈ $8,920) · 5% on net income above 150,000 up to 300,000. - THB 500,000 a year (≈ $14,900) · 10% above 300,000 up to 500,000. - THB 750,000 a year (≈ $22,300) · 15% above 500,000 up to 750,000. - THB 1,000,000 a year (≈ $29,700) · 20% above 750,000 up to 1,000,000. - THB 2,000,000 a year (≈ $59,500) · 25% above 1,000,000 up to 2,000,000. - THB 5,000,000 a year (≈ $149,000) · 30% above 2,000,000 up to 5,000,000; 35% above 5,000,000. #### Days in the country - At least 180 days in tax year · Resident for Revenue Code section 41 purposes. #### Tax residence Residents are taxed on Thai-source income and on foreign-source income brought into Thailand; non-residents only on Thai-source income. #### Visas Not tied to a visa. #### Other taxes A minimum tax of 0.5% of assessable income (income categories 2 to 8) applies from THB 120,000 (≈ $3,570) of assessable income where it exceeds the progressive tax (Revenue Code section 48(2)). VAT and social security contributions are separate. Checked against official sources on 11 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/thailand/tax/) Checked against official sources on 12 Oct 2026 [Change log](https://settleanywhere.com/changes/) **Switch to later · 1** Retire or live on savings ### [Retirement extension (50+)](https://settleanywhere.com/countries/thailand/retirement-extension-of-stay/) **Income needed:** ฿65k+ a month ≈ $1,930 Needs health cover Retirement [Details](https://settleanywhere.com/countries/thailand/retirement-extension-of-stay/) ## Arriving in Thailand: first steps 1. Keep evidence of your Thai address, since Immigration reporting and some applications ask for it. 2. Open a Thai bank account if your route requires a Thai-bank deposit or you need local banking for daily life. 3. Complete the Immigration reporting requirement if you stay for the consecutive-day threshold that triggers it. 4. If you intend to work for a Thai employer, obtain the separate work permit before starting; a visa alone is not permission to work. ## Questions people ask ### What is the Thailand digital nomad visa income requirement in 2026? Thailand has 2 nomad or remote-work visas. [DTV nomad visa](https://settleanywhere.com/countries/thailand/dtv/) asks for savings of at least THB 500,000 (≈ $14,900) and gives a first stay of 6 months that can be renewed. [LTR · Work-from-Thailand](https://settleanywhere.com/countries/thailand/ltr-work-from-thailand/) asks for an income of at least $80,000 a year and gives a first stay of 5 years that can be renewed. ### How much do you need to invest for residency in Thailand? Thailand has 5 investor routes. [LTR · Wealthy Global Citizen](https://settleanywhere.com/countries/thailand/ltr-wealthy-global-citizen/) asks for an investment of at least $500,000 and gives a first stay of 5 years that can be renewed. [Investor stay · THB 10M](https://settleanywhere.com/countries/thailand/investor-stay-2yr-10m/) asks for an investment of at least THB 10,000,000 (≈ $297,000) and gives a first stay of 2 years. [Investor stay · THB 2M](https://settleanywhere.com/countries/thailand/investor-stay-1yr-2m/) asks for an investment of at least THB 2,000,000 (≈ $59,500) and gives a first stay of 1 year. ### Can I retire or live in Thailand on my savings or pension? Thailand has 4 retirement or pay-to-stay routes. [LTR · Wealthy Pensioner](https://settleanywhere.com/countries/thailand/ltr-wealthy-pensioner/) asks for an income of at least $80,000 a year and gives a first stay of 5 years that can be renewed. [Thailand Privilege (PE)](https://settleanywhere.com/countries/thailand/privilege-entry-membership/) asks for a fee from THB 650,000 (≈ $19,300) and gives a first stay of 1 year. [Retirement O-A (1 year)](https://settleanywhere.com/countries/thailand/nonimmigrant-o-a-retirement/) asks for an income of THB 65,000 a month (≈ $1,930) and gives a first stay of 1 year that can be renewed. ### Can I move to Thailand by starting a business? Thailand has 3 business or startup routes. [SMART Visa S · 2 years](https://settleanywhere.com/countries/thailand/smart-s-2yr/) asks for savings of at least THB 600,000 (≈ $17,800) and gives a first stay of 2 years that can be renewed. [SMART Visa S · 1 year](https://settleanywhere.com/countries/thailand/smart-s-1yr/) asks for savings of at least THB 600,000 (≈ $17,800) and gives a first stay of 1 year that can be renewed. [SMART Visa S · 6 months](https://settleanywhere.com/countries/thailand/smart-s-6mo/) gives a first stay of 6 months that can be renewed. ### What work visas does Thailand offer foreigners? Thailand has 4 work visas. [LTR · Highly Skilled](https://settleanywhere.com/countries/thailand/ltr-highly-skilled-professional/) asks for a salary of at least $80,000 a year and gives a first stay of 5 years that can be renewed. [Work visa (Non-B)](https://settleanywhere.com/countries/thailand/nonimmigrant-b-work/) gives a first stay of 3 months that can be renewed. [SMART Visa E](https://settleanywhere.com/countries/thailand/smart-e/) asks for a salary of at least THB 200,000 a month (≈ $5,950) and gives a first stay of 4 years that can be renewed. ### How do I get a student visa for Thailand? Thailand has 2 student visas. [Study visa (ED)](https://settleanywhere.com/countries/thailand/nonimmigrant-ed-study/) gives a first stay of 3 months that can be renewed. There is also [Study visa (ED Plus)](https://settleanywhere.com/countries/thailand/nonimmigrant-ed-plus-study/). ### Can I join my spouse or partner in Thailand? Yes. Thailand has 2 spouse visas. [Spouse of a permanent resident](https://settleanywhere.com/countries/thailand/spouse-of-permanent-resident/) gives a first stay of 3 months that can be renewed. [Spouse of a citizen](https://settleanywhere.com/countries/thailand/spouse-of-citizen/) asks for an income of at least THB 40,000 a month (≈ $1,190) and gives a first stay of 3 months that can be renewed. ## Compare with [🇯🇵 Japan](https://settleanywhere.com/countries/japan/) [🇮🇩 Indonesia](https://settleanywhere.com/countries/indonesia/) [🇦🇪 United Arab Emirates](https://settleanywhere.com/countries/united-arab-emirates/) [🇸🇬 Singapore](https://settleanywhere.com/countries/singapore/) [🇲🇾 Malaysia](https://settleanywhere.com/countries/malaysia/) [🇻🇳 Vietnam](https://settleanywhere.com/countries/vietnam/) [🇰🇷 South Korea](https://settleanywhere.com/countries/south-korea/) [🇹🇼 Taiwan](https://settleanywhere.com/countries/taiwan/) ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.