EVERYTHING YOU NEED TO KNOW ABOUT MOVING TO THAILAND A Client Guide · 2026 Edition
- Kanokpich Ukritdutsadee
- 2 hours ago
- 13 min read
Prepared by LAWYERS FOR EXPATS THAILAND
Your one-stop shop to moving safely to Thailand and living safely and legally
in the Land of Smiles. Get it wrong and it could well become the Land of
Nightmares — be safe, be legal, have us by your side.
CONTENTS
Eleven decisions that determine whether your move to Thailand succeeds:
01. Choosing the right place to live
02. Visas
03. Property
04. Education
05. Health insurance
06. Marriage
07. Working
08. Conducting business
09. Opening a Thai bank account
10. Understanding immigration rules — TM30 and 90-day reporting
11. Getting a Thai driving licence
01. CHOOSING THE RIGHT PLACE TO LIVE
Where you settle drives everything else — the cost of living, the schooling
options, the medical network, and the visa office you will deal with for
every 90-day report and extension. Match the location to the life you
actually intend to live, not to the postcard.
BANGKOK — the full-service capital
Best for: professionals, families needing top international schools, complex
medical needs, business owners. International hospitals of the highest
standard (Bumrungrad, Samitivej, BNH). The widest choice of international
schools. Highest cost of living in Thailand but still substantially below
Singapore or Hong Kong.
CHIANG MAI — the northern lifestyle capital
Best for: retirees, remote workers, families seeking a slower pace, cooler
climate seekers. Strong DTV and Non-O retirement community. Excellent
private hospitals (Bangkok Hospital Chiang Mai, Chiangmai Ram). Serious
air-quality problem from February to April (burning season).
PHUKET — international resort island
Best for: families wanting beach lifestyle with international schooling
(UWCT, HeadStart, BISP), remote workers, LTR-visa holders. Highest villa
prices in Thailand. Traffic and rainy-season flooding are real issues.
PATTAYA / EASTERN SEABOARD — accessible, English-friendly
Best for: retirees on a budget, industrial-corridor workers (Amata, Laem
Chabang), condo buyers seeking rental yield. Two hours from Bangkok. Very
established expat infrastructure.
HUA HIN / CHA-AM — the quiet coast
Best for: retirees seeking a calmer beach town, golfers, second-home buyers
from Bangkok. Three hours south of Bangkok. Bangkok Hospital Hua Hin covers
most needs; complex cases still route to Bangkok.
KOH SAMUI / KOH PHANGAN — island living
Best for: lifestyle buyers accepting island logistics, wellness-industry
professionals. Bangkok Hospital Samui handles routine care; anything
serious flies to Bangkok.
ISAAN (NORTHEAST) — lowest cost of living
Best for: marriage-visa holders with Thai family, self-sufficient retirees.
Very low cost of living. Sparse international schooling and specialist
medical care.
02. VISAS
Thailand's visa map has changed materially since 2024. Four routes now cover
almost every expat scenario, plus the traditional Non-Immigrant categories.
DTV — DESTINATION THAILAND VISA (launched July 2024)
For: remote workers employed abroad, freelancers with foreign clients,
digital nomads, Muay Thai / Thai cookery / Thai language students, and
medical tourists.
Duration: 5-year multiple-entry, up to 180 days per stay, extendable once
in-country for another 180 days per entry.
Financial: 500,000 THB in savings, or equivalent proof of income.
Fee: 10,000 THB.
Note: does NOT permit work for a Thai employer or for Thai clients.
LTR — LONG-TERM RESIDENT VISA
For: wealthy pensioners, wealthy global citizens, work-from-Thailand
professionals, and highly-skilled professionals in target industries.
Duration: 10 years (5 + 5), multiple entry.
Benefits: 17% flat personal income tax for qualifying professionals, no
90-day reporting (annual instead), fast-track immigration, digital work
permit included for two categories.
Financial: varies by track — USD 80,000 income or USD 1M assets typical
for pensioner/global-citizen tracks.
NON-O RETIREMENT (aged 50+)
For: retirees aged 50 or over.
Duration: 1 year, renewable annually.
Financial: 800,000 THB in a Thai bank (seasoned 2 months before, 3 months
after), OR 65,000 THB monthly income, OR a combination totalling 800,000.
NON-O MARRIAGE
For: foreigners legally married to a Thai national.
Duration: 1 year, renewable annually.
Financial: 400,000 THB seasoned in a Thai bank, OR 40,000 THB monthly
income.
NON-B WORK VISA + WORK PERMIT
For: employees of a Thai company, business owners, teachers.
The work permit is a separate document from the visa and must be applied
for at the Ministry of Labour after entry.
03. PROPERTY
Two rules define foreign property ownership in Thailand and have not changed
in 2026 despite occasional press speculation: foreigners cannot own land, but
they can own a condominium in their own name — subject to a building-wide
49% cap. Everything else is a variation on those two themes.
WHAT FOREIGNERS CAN AND CANNOT OWN
Freehold condominium (own name) ...... LEGAL
Full freehold title (Chanote), heritable and sellable. Foreign ownership
across the whole building capped at 49% of saleable floor area. Purchase
funds must be transferred from abroad and evidenced by a Foreign Exchange
Transaction (FET) form.
Registered leasehold — up to 30 years ...... LEGAL
The standard route for villas and land. Registered at the Land Office.
Renewals are contractual, not automatic — draft carefully.
Superficies (own the house on someone else's land) ...... LEGAL
A registrable right that separates ownership of the building from
ownership of the land. Common in Krabi and Phuket villa deals.
Usufruct (right to use for life) ...... LEGAL
Personal right, non-transferable. Sometimes used between spouses.
Land in own name ...... NOT PERMITTED
Section 86 of the Land Code prohibits direct foreign land ownership
outside a very narrow set of BOI/treaty exceptions.
Land through a nominee Thai company ...... ILLEGAL — ACTIVELY ENFORCED
Since 1 Jan and 1 Apr 2026, DBD orders require source-of-funds proof at
incorporation and at every amendment. Forced-sale orders (180 days to 1
year) plus criminal penalties apply.
THE 2026 NOMINEE CRACKDOWN — WHAT CHANGED
* DBD Orders 2/2568 and 1/2569: bank statements and source-of-funds
documentation must be produced at company incorporation and at every
amendment filing.
* Enhanced scrutiny thresholds: land transactions of 5,000,000 THB+ or
cash payments of 2,000,000 THB+ automatically trigger investigation of
the buyer's source of funds.
* In-person verification (from 1 April 2026): any company amendment
involving foreign participation requires Thai shareholders to appear in
person for identity checks.
* Warning legend on shareholder lists (from 1 August 2026): every
DBD-issued shareholder list now carries a notice that the registrar does
not certify the accuracy of the list.
* Approximately 20,000 companies with minority foreign shareholding have
been flagged for closer investigation.
>>> OUR RECOMMENDED APPROACH — THE SAFE ROUTE TO OWNING PROPERTY IN THAILAND
FOR A CONDOMINIUM:
Buy freehold in your own name — but ONLY within the 49% foreign quota
of the building. Ask the juristic person for a written foreign-quota
confirmation before you sign anything, and make sure the purchase funds
are transferred from abroad and evidenced by a Foreign Exchange
Transaction (FET) form. Anything outside the 49% quota is not a legal
freehold purchase for a foreigner, no matter what a seller or agent
tells you.
FOR A HOUSE OR VILLA ON LAND:
Split the title. The house or villa CAN be registered in the foreigner's
own name when it is legally separated from the land underneath it —
typically by a registered superficies right, with the land itself held
on a registered 30-year lease in your name. You own the building
outright; you hold the land on a registered, Land-Office-recorded lease.
THIS IS THE SAFEST WAY FOR A FOREIGNER TO OWN PROPERTY IN THAILAND:
NO NOMINEES, NO COMPANY STRUCTURE, FULLY LEGAL AND FULLY SAFE.
Do NOT attempt to hold land through a Thai company you do not genuinely
operate — the 2026 enforcement risk is not comparable to earlier years.
Contact Lawyers for Expats Thailand and we will assist you through the
entire process — quota verification, FET paperwork, lease drafting and
registration, superficies registration at the Land Office, and the final
transfer.
04. EDUCATION
International schooling is one of the two largest household costs for expat
families in Thailand (the other is housing). Thailand has an unusually deep
international-school market — over 200 accredited schools nationally,
concentrated in Bangkok, Chiang Mai, Phuket and the Eastern Seaboard.
CURRICULUM CHOICES
British curriculum (IGCSE + A-Level): Harrow, Shrewsbury, Bromsgrove,
Regents, St Andrews, Brighton College.
American curriculum (AP + High-School Diploma): ISB, NIST (also IB), ASB.
IB continuum (PYP to Diploma): NIST, UWCT (Phuket), Prem Tinsulanonda
(Chiang Mai).
French, German, Swiss, Japanese, Singaporean national curricula also
available in Bangkok.
TYPICAL 2026 ANNUAL FEES (TUITION ONLY)
Top-tier Bangkok (ISB, NIST, Bangkok Patana, Shrewsbury):
Kindergarten 600,000 – 800,000 THB
Primary 800,000 – 950,000 THB
Secondary 900,000 – 1,100,000 THB
Sixth form 1,000,000 – 1,200,000 THB
Mid-tier Bangkok, top-tier Phuket / Chiang Mai:
400,000 – 700,000 THB across year groups.
Regional international schools:
250,000 – 450,000 THB.
Additional costs: enrolment fee (100,000 – 400,000 THB, sometimes refundable),
capital-development fee (usually non-refundable, 100,000 – 300,000 THB),
uniforms, transport, lunches, trips.
VISA IMPLICATIONS
Children of Non-B and LTR visa holders receive dependant visas. DTV holders
can bring dependants under 20. School-issued letters supporting an ED
(student) visa are available for children not covered by a parent's visa.
05. HEALTH INSURANCE
Thailand's private hospitals are excellent and priced accordingly. Insurance
is now mandatory for several visa categories and strongly advisable for all.
MANDATORY INSURANCE BY VISA
* Non-O-A (retirement, 1 year): 440,000 THB inpatient + 40,000 THB
outpatient minimum cover from a Thai-licensed insurer.
* Non-O-X (retirement, 10 year): 100,000 USD cover.
* LTR: 50,000 USD cover OR 100,000 USD self-insurance deposit.
* DTV: strongly recommended but not enforced at the border.
WHAT COVER TO BUY
Local Thai policies (Pacific Cross, AXA Thailand, LMG):
Cheapest option. 30,000 – 90,000 THB per year for a healthy 50-year-old.
Renewals get expensive after age 65 and coverage can be withdrawn.
International expat policies (Cigna, Allianz, William Russell, April):
100,000 – 400,000 THB per year depending on age and cover level.
Lifetime renewal guaranteed. Worldwide-excluding-USA is the common
tier. Portable if you leave Thailand.
Global evacuation only:
A cheap sub-plan for those who accept out-of-pocket routine care but
want cover for medical evacuation to Singapore or home.
USE AN INDEPENDENT BROKER. Direct-to-insurer often means paying more for
narrower cover. A good broker will benchmark 4–6 insurers annually.
06. MARRIAGE
Marriage to a Thai national is legally straightforward but administratively
detailed. All foreigners must first obtain an Affirmation of Freedom to Marry.
THE PROCESS
1. Obtain an Affirmation of Freedom to Marry from your embassy in Bangkok.
Some embassies require a solemn declaration; others issue on request.
2. Translate the affirmation into Thai and have the translation
legalised by the Thai Ministry of Foreign Affairs (MFA), Chaeng Watthana.
3. Register the marriage at any Amphur (District Office) in Thailand.
Both parties present in person with passports, the legalised
affirmation, and two witnesses. Fee is nominal (a few hundred THB).
4. Obtain a certified translation of the Thai marriage certificate for
use abroad.
VISA AFTER MARRIAGE
A Thai marriage certificate unlocks the Non-O marriage visa (see Section 2)
and, after three years of continuous marriage plus residency and income
tests, permanent residency and eventually Thai citizenship.
PRE-NUPTIAL AGREEMENTS
Highly advisable. Must be registered at the Amphur BEFORE the marriage
is registered — cannot be added afterwards. Governs division of assets
acquired before the marriage (Sin Suan Tua) versus after (Sin Somros).
07. WORKING
Almost every form of paid activity in Thailand requires a work permit — the
definition of "work" under the Alien Employment Act is deliberately broad.
WHO NEEDS A WORK PERMIT
Anyone providing labour, whether or not paid, whether or not the employer
is Thai, whether or not the money is received in Thailand — with narrow
exemptions for LTR "work-from-Thailand" holders and BOI-approved digital
workers in specific categories.
DTV holders MAY NOT WORK for Thai employers or Thai clients. Working
remotely for a foreign employer paying into a foreign account is the
intended use.
STANDARD ROUTE — NON-B + WORK PERMIT
1. Employer applies for a Non-B visa approval letter (WP3) from the
Ministry of Labour.
2. Employee collects Non-B visa at a Thai embassy abroad.
3. Employee enters Thailand and applies for the work permit at MoL within
15 days.
4. Employee returns to Immigration to convert the 90-day Non-B into a
1-year extension of stay.
EMPLOYER REQUIREMENTS
* 2,000,000 THB registered capital per foreign employee.
* 4 Thai employees per foreign employee (BOI and Amity companies exempt).
* Payroll tax and social security contributions filed monthly.
RESERVED OCCUPATIONS
39 occupations are wholly or partly reserved for Thai nationals — most
manual trades, hairdressing, tour-guiding, and legal practice among them.
Foreign lawyers may advise on foreign law and international matters but
cannot appear in Thai courts or sign Thai-law opinions.
08. CONDUCTING BUSINESS
Foreigners can own and run businesses in Thailand but the structural choices
matter enormously.
STRUCTURES
Thai Limited Company (majority-Thai)
Standard vehicle. Requires at least 51% Thai shareholding for most
activities under the Foreign Business Act. Foreigners can hold
preference shares with weighted voting rights.
BOI-promoted company (100% foreign-owned)
Board of Investment promotion permits 100% foreign ownership plus tax
holidays and work-permit privileges — but only for activities on the
BOI's promoted list (software, digital services, manufacturing, R&D,
regional headquarters, etc.).
US Treaty of Amity company (100% American-owned)
US citizens and US-majority companies may hold 100% ownership of a Thai
company in most sectors. Requires Amity certification from the Ministry
of Commerce.
Foreign Business Licence (FBL)
Case-by-case permission for a foreign-majority company to operate in
restricted sectors. Slow (6–12 months) and discretionary.
Representative Office / Regional Office
Non-revenue-generating presence for market research, sourcing or
liaison. Cannot invoice Thai customers.
NOMINEE STRUCTURES ARE NO LONGER A GREY AREA
The 2026 DBD crackdown (see Section 3) applies equally to any company —
not only property-holding vehicles. Source-of-funds documentation is now
required at incorporation and at every amendment. Do not use nominee
Thai shareholders as a workaround for the 51% Thai requirement.
09. OPENING A THAI BANK ACCOUNT
A Thai bank account unlocks almost everything else — paying rent by transfer,
registering PromptPay for QR-code payments, receiving a Thai salary,
seasoning the funds Immigration wants to see for a retirement or marriage
extension, and buying a condominium in your own name. Banks have tightened
acceptance policies significantly through 2025–26.
WHO THE MAJOR BANKS WILL AND WILL NOT ACCEPT
Non-B, Non-O (retirement/marriage), Non-O-A, Non-O-X, LTR, ED:
Accepted at all major banks (Bangkok Bank, Kasikornbank, SCB, Krungsri).
Standard documentation.
DTV (Destination Thailand Visa):
Effectively excluded from ordinary accounts at the major banks.
Kasikornbank's published terms restrict tourist, visa-exempt and DTV
holders. Occasional workarounds via agents, but no reliable route.
Tourist visa / visa exemption / visa on arrival:
Not accepted for a personal current or savings account.
WHAT TO BRING TO THE BRANCH
* Passport — original plus photocopies of the photo, visa and latest
entry-stamp pages.
* Proof of long-stay status — the visa itself, a work permit (Non-B),
or an Immigration residence certificate (500 THB, 1–3 working days).
* Proof of address — rental contract with the landlord's ID and Tabien
Baan, plus the TM30 receipt filed by your landlord.
* Thai mobile number — buy a local SIM (AIS, True, or dtac) before your
appointment; the account is linked to it for OTP and PromptPay.
* Opening deposit — typically 500–2,000 THB in cash.
* Purpose-of-account letter — a short letter from your employer, school,
condominium juristic person or lawyer explaining why you need the
account.
PRACTICAL TIPS
Go to a branch experienced with foreigners — Bangkok Bank Silom,
Kasikornbank main branches in Bangkok, Chiang Mai, Phuket, Pattaya and
Hua Hin, or any SCB branch in a mall with an international customer desk.
Arrive between 8:30 and 10:00 AM on a Tuesday, Wednesday or Thursday.
Register PromptPay against your phone number or passport number before
you leave the branch. If the first branch declines you, quietly try a
different branch of the same bank the next day.
10. UNDERSTANDING IMMIGRATION RULES — TM30 AND 90-DAY REPORTING
Two separate ongoing reporting duties apply to every foreigner living in
Thailand on a long-stay visa. They are frequently confused, they are
triggered by different events, and they are enforced separately.
TM30 — THE ADDRESS-OF-STAY NOTIFICATION
Who files it: the owner or possessor of the property where you sleep —
landlord, hotel, condominium juristic person or house-owner. Not, in
law, you (unless you own the property).
When: within 24 hours of the foreigner checking in, and again every time
you return from any trip that involved crossing a Thai international
border.
How: hotels file automatically. Private landlords file at their local
Immigration office, by post, or through the online TM30 portal.
What you keep: a copy of the TM30 receipt — Immigration will ask for it
at extensions, 90-day reports and residence certificates; most banks
and the DLT will ask too.
Penalty: 800–2,000 THB fine on the landlord; refusal by Immigration to
process any of your own filings until a valid TM30 is on record.
TM47 — THE 90-DAY ADDRESS REPORT
Who files it: you, the foreigner, if you have stayed continuously in
Thailand for 90 days on a long-stay visa. The clock resets each time
you leave and re-enter the country.
When: in a filing window of 15 days before to 7 days after the 90-day
mark. Miss it and you are late.
How: in person at your local Immigration office, by registered post, by
nominated proxy, or online via the TM47 portal at
tm47.immigration.go.th. Online submissions typically take 1–3 working
days to be approved — file early.
Documents: passport (photo, visa, latest entry stamp, current extension),
previous 90-day slip if you have one, a copy of your TM30 receipt, and
(in many offices) a completed TM47 form.
Penalty: 2,000 THB if you self-report a late filing. 5,000 THB plus 200
THB per day if you are stopped or arrested while overdue.
HOW THE TWO DUTIES CONNECT
Most Immigration offices will not accept a 90-day report if a current
TM30 is not already on file for your address. This is the single most
common cause of a botched 90-day report. If you have just moved house,
just returned from a trip abroad, or if your landlord has been careless
in the past, chase the TM30 receipt from your landlord BEFORE you attempt
the 90-day report. If you own the property yourself, you must file the
TM30 in your own name.
11. GETTING A THAI DRIVING LICENCE
An International Driving Permit issued in your home country is valid in
Thailand for up to one year and only if you are still a tourist. Once you
are on a long-stay visa, get a Thai licence — police at roadside checks and
insurers after an accident increasingly refuse to recognise IDPs held by
long-stay residents.
TWO ROUTES
CONVERSION FROM A HOME-COUNTRY LICENCE
Available if you hold a valid, unexpired driving licence from your home
country. You skip the written and practical tests. Still must complete
the medical, eye and reflex tests, plus the one-hour road-safety
e-learning module (www.dlt-elearning.com).
NEW LICENCE (NO HOME LICENCE OR EXPIRED)
Full route: e-learning, medical certificate, five-hour classroom
session at the DLT, written theory test (50 questions, pass mark 45),
practical driving test on the DLT circuit.
DOCUMENTS
* Passport with valid long-stay visa (photo, visa, latest entry stamp).
* Residence certificate from Immigration (500 THB, 1–3 working days) OR
work permit OR yellow book (Tabien Baan for foreigners).
* Medical certificate less than one month old (any Thai clinic, ~200 THB).
* TM30 receipt for your current address.
* Home-country driving licence (for conversion) with certified translation
if not in English.
* Passport-sized photos (2–4 copies).
FEES
* Two-year probationary car licence: 205 THB.
* Two-year probationary motorcycle licence: 105 THB.
* Five-year renewal after the probationary period: 505 THB (car) or 255
THB (motorcycle).
BOOKING
Slots are booked online through the DLT Smart Queue at
gecc.dlt.go.th/dltsmartqueue/foreignerlogin. In Bangkok and the tourist
provinces, slots can be booked 30 days out. In smaller provinces you may
be able to walk in.
RENEWAL
The probationary licence expires two years from your next birthday.
Renewal converts it to a five-year licence, then five-year renewals
thereafter. Renewals require the same medical certificate and reflex
tests but no theory or practical test.
ABOUT LAWYERS FOR EXPATS THAILAND
Your one-stop shop to moving safely to Thailand and living safely and
legally in the Land of Smiles.
Get it wrong and it could well become the Land of Nightmares — be safe,
be legal, have Lawyers for Expats Thailand by your side.
We handle visas, property purchase and lease structuring, company formation
and compliance, marriage and family matters, wills and probate, and every
piece of paperwork in between. If it involves living or doing business as a
foreigner in Thailand, it is what we do every day.
Contact us for an initial consultation:
WhatsApp: +66 95 658 3038
--------------------------------------------------------------------------------
© Lawyers for Expats Thailand · 2026 Edition
General information only — not legal advice. Rules change; check current
requirements or contact us before acting on anything in this guide.
Comments