Introduction from Lawyer Pook Kanokpich Ukritdutsadee

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In twenty-one years of practising Thai law for foreign clients I have observed the same painful pattern: well-meaning expatriates, armed with bar-stool advice or marketing brochures from real-estate agents, sign documents that are void from the outset, hand cash to nominee shareholders, or pay for "guaranteed" 90-year leases that no Thai court will ever enforce. The losses are catastrophic and almost always avoidable.

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We shall be adding Questions and Answers periodically as you update us with Questions.

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This Q&A page sets out the current Thai legal position — not the property-developer position — on every major issue facing a foreigner who wishes to live, work, retire, invest or build a business in the Kingdom of Thailand. It is current to 2026, reflecting the landmark Supreme Court ruling on lease renewals, the DBD's aggressive nominee crackdown, and the latest BOI, LTR and DTV visa frameworks.

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Where lawful protective structures exist, I explain them in detail. Where common structures are unlawful or unenforceable — and many are — I say so plainly. My duty is to my clients, not to a developer's sales target.

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This page is general legal information, not legal advice for any specific transaction. Statutes and enforcement priorities evolve; obtain written advice from a licensed Thai lawyer before signing or paying. For tailored advice contact us at +66 95 658 3038 or info@lawyersforexpatsthailand.com.

1. Property and Land in Thailand

Q: Can a foreigner own land in Thailand?

A: No. Section 86 of the Land Code Act B.E. 2497 (1954) prohibits foreign land ownership except (i) by virtue of a treaty granting such a right — and no such treaty currently exists with any country — or (ii) under the narrow Section 96 bis exception, which requires a 40-million-baht qualifying investment retained in Thailand for at least five years, Ministerial approval, a maximum of one rai (1,600 m²) in a designated residential zone, and is rarely granted in practice.

 

Q: What can a foreigner legally own that touches land?

A: A foreigner may lawfully own (a) a condominium unit within the 49% foreign quota of a registered condominium project; (b) a building or house separate from the land, by way of a registered Superficies (CCC ss.1410–1416), a construction permit issued in the foreigner's name, or a registered Sap-Ing-Sith; or Right of Superficies (c) movable property including vehicles, securities, intellectual property and shares (subject to the Foreign Business Act).

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Q: What are the different Thai land titles and which is safe to lease or build on?

A: From strongest to weakest: Chanote (Nor Sor 4 Jor) — full surveyed freehold title, the gold standard and the only title we recommend for significant investment. Nor Sor 3 Gor — confirmed right of possession, upgradeable, generally acceptable. Nor Sor 3 — possessory right, less precisely surveyed. Sor Kor 1, Por Bor Tor 5, Sor Por Kor 4-01 — restricted or non-transferable rights, never appropriate for foreign investment. We always insist on Chanote for our clients' lease and superficies registrations.

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⚠ WARNING:

Warning — "Treaty rights": No bilateral or multilateral treaty currently in force gives any foreigner the right to own land in Thailand. Any agent or developer claiming a "treaty exception" for citizens of the USA, UK, EU, China, Russia, India or anywhere else is mistaken or misleading you. The US-Thai Amity Treaty grants business rights, not land rights.

2. Condominiums and the 49% Foreign Quota

Q: Can I buy a condominium in Thailand as a foreigner?

A: Yes — outright freehold, under the Condominium Act B.E. 2522 (1979) as amended, provided three conditions are met: (1) the unit falls within the 49% foreign-owned area quota of the project; (2) the full purchase price is remitted into Thailand from abroad in foreign currency and exchanged into Thai baht inside Thailand; and (3) the receiving Thai bank issues a Foreign Exchange Transaction Form (FETF, also called FET-form) for amounts of USD 50,000 or equivalent (per transfer) or a credit note for smaller amounts, naming the foreign purchaser and stating "for the purpose of purchasing a condominium."

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Q: What is the Foreign Exchange Transaction Form (FETF) and why does it matter?

A: The FETF is the document the Land Department requires to register a foreigner as owner of a condo unit under section 19 of the Condominium Act. Without it, the Land Office will refuse registration. Funds must be wired in your own name from outside Thailand, in foreign currency (USD, EUR, GBP, SGD, etc.), with the purpose clearly stated. Funds wired from your own Thai baht account, cash brought through customs, or amounts remitted in someone else's name will not qualify.

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⚠ WARNING:

Critical warning — "Buying in the Thai quota through a Thai company or Thai nominee": Some developers and brokers offer to sell a condominium unit that exceeds the 49% foreign quota by registering the title in the name of a Thai company controlled by the foreigner, or in the name of a Thai friend, partner, or paid nominee. This is illegal. Where a Thai company is a nominee vehicle for foreign control, the company is deemed foreign under Section 97(1) of the Land Code Act and Section 4 of the Foreign Business Act; the condominium registration can be cancelled, the title voided, and criminal liability arises under FBA Sections 36 and 37 (up to 3 years' imprisonment, fines of 100,000–1,000,000 baht). The Anti-Money Laundering Office (AMLO) is also empowered to freeze and seize the unit. We never assist clients to buy a condo in the Thai quota through a nominee — whether human or corporate.

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Q: What if I want a unit and the foreign quota is already full?

A: Lawful options are: (i) wait for a foreign owner to sell, freeing a quota slot; (ii) take the unit on a registered 30-year lease from the Thai owner with our Special-Conditions Lease and Superficies overlay (see section 6); (iii) purchase a different unit in the same building or another project where the foreign quota is open; or (iv) qualify for BOI promotion or LTR visa, which can permit alternative ownership structures. We never recommend nominee purchase.

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Q: Can I get a Thai bank mortgage as a foreigner to buy a condo?

A: Limited. A handful of Thai banks (UOB, ICBC, Bangkok Bank Singapore branch) offer foreign-currency mortgages to qualifying foreigners, typically 50–70% LTV, requiring proof of stable overseas income and often a Thai work permit or LTR/Elite visa. Many foreigners purchase in cash from offshore funds. Mortgaging through a Thai bank for a unit registered in your name is lawful; mortgaging through a Thai nominee company is not a workaround we will assist with.

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Q: What ongoing fees and taxes apply to condo ownership?

A: Annual common-area fees (set by the juristic person, typically 30–80 THB/m²/month), sinking-fund contributions, transfer tax at registration (2% of appraised value, split by negotiation), specific business tax (3.3%) or stamp duty (0.5%) on sale within five years, withholding tax on sale, and from 2024 land-and-building tax (currently 0.02–0.10% for residential use). We prepare a full landed-cost statement for every client before signing.

3. Leases — and Why 30+30+30 is Now Legally Dead

Q: How long is the maximum lease term for immovable property in Thailand?

A: Thirty years. Section 540 of the Civil and Commercial Code states: "Immovable property may not be leased for more than 30 years; if a lease is made for a longer period, such period shall be reduced to 30 years. After expiration of the lease it may be renewed but such renewal shall not exceed 30 years from the date of renewal." The only longer terms are under the Industrial Estate Authority of Thailand Act and a few specific commercial-lease statutes that do not apply to residential foreigners.

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⚠ WARNING:

30+30+30 leases are legally void in 2026. On 18 March 2025 the Supreme Court of Thailand issued Decision No. 4655/2566, ruling that any clause in a lease at its inception promising automatic renewal for further 30-year terms is void from the outset, not merely voidable. The Court reasoned that such pre-agreed renewals are a deliberate attempt to circumvent CCC Section 540 and create no enforceable right — neither as a real right nor even as a personal contractual obligation. This applies regardless of whether the renewal was "pre-paid", "pre-signed", registered with the Land Department, or expressed as a separate option agreement. Lawyers for Expats Thailand does not draft, register, witness or promote any 30+30+30 lease structure. We consider it professional negligence to do so after Decision 4655/2566.

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Q: If 30+30+30 is void, what should I sign instead?

A: A single, properly drafted, properly registered 30-year lease that incorporates the Lawyers for Expats Thailand Special-Conditions Lease with built-in Superficies (see section 6). The lease must be in writing, registered at the Land Office for terms over three years, and stamped. The 30 years begin from the date of registration. Side-letters, "gentlemen's agreements" or "first refusal to renew" clauses survive only as weak personal claims against the original lessor — not against subsequent owners of the land — and the Supreme Court has signalled it will not enforce them in lieu of the statutory limit.

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Q: What happens to my existing 30+30+30 lease that I signed years ago?

A: The initial 30-year term, if properly registered, remains valid until its expiry. The two promised 30-year renewals are unenforceable — they cannot be relied upon. We recommend you book a confidential review with our firm to assess your exposure, look at whether a Superficies, Sap-Ing-Sith or building-ownership overlay can be retro-fitted, and plan an exit or restructure well before the initial 30 years runs.

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Q: Are commercial leases over 30 years possible?

A: Only under specific statutes (Industrial Estate Authority projects, certain BOI-promoted leases up to 50 years under the Lease of Immovable Property for Commerce and Industry Act B.E. 2542). These do not apply to ordinary residential or small-business foreigners.

4. Superficies, Usufruct and Sap-Ing-Sith — the Real Rights

Q: What is a Superficies (Sitthi Nuea Phuen Din)?

A: A registered real right under Civil and Commercial Code Sections 1410–1416 by which a landowner grants another person — including a foreigner — the right to own buildings, structures or plantations on or under the land, separately from the land itself. It can be granted for up to 30 years, for the lifetime of the landowner, or for the lifetime of the rightholder. It is transferable and inheritable unless the registration document says otherwise. It is registered on the back of the Chanote and binds successors in title.

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Q: What is a Usufruct (Sitthi Kep Kin)?

A: A registered real right under CCC Sections 1417–1428 giving the usufructuary the right to use and enjoy the fruits of immovable property (including renting it out and keeping the rent). Maximum term is 30 years or the life of the usufructuary; it ends on the holder's death and is not inheritable; it is also not freely transferable. Useful for a Thai spouse to grant to a foreign husband or wife over the matrimonial home.

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Q: What is Sap-Ing-Sith?

A: A newer real right created by the Sap-Ing-Sith Act B.E. 2562 (2019), allowing a registrable, freely transferable and mortgageable right of use over Chanote-titled land, buildings or condos for a fixed maximum of 30 years. It is stronger than a lease (transferable without landowner consent, inheritable, mortgageable) but, critically, the Supreme Court and legal commentators have confirmed that Sap-Ing-Sith cannot be renewed by right — at expiry a wholly new registration is required and the landowner is free to refuse. We treat Sap-Ing-Sith as a 30-year ceiling, never as a "60- or 90-year" instrument as some agents incorrectly market it.

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Q: How do Lease, Superficies, Usufruct and Sap-Ing-Sith compare?

Feature | Lease | Superficies | Usufruct | Sap-Ing-Sith

Legal basis | CCC s.537–571 | CCC s.1410–1416 | CCC s.1417–1428 | Sap-Ing-Sith Act 2562

Maximum term | 30 years | 30 yrs or lifetime | 30 yrs or life of holder | 30 years

Nature of right | Personal (contract) | Real right (in rem) | Real right (in rem) | Real right (in rem)

Transferable | Only with lessor consent | Yes (default) | No | Yes

Inheritable | Usually ends on death | Yes | No — ends on death | Yes

Mortgageable | No | Limited | No | Yes

Renewal by right | No (Sup. Ct. 4655/2566) | No | No | No

Registered at Land Office | Yes (if >3 yrs) | Yes | Yes | Yes

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Q: Can I combine these instruments?

A: Yes — and this is precisely the architecture of our Special-Conditions Lease with built-in Superficies (see section 6). Combining a registered 30-year lease with a registered Superficies in the same client's name creates two independent registered rights on the Chanote: one to occupy the land, one to own the building. Each survives the breach or termination of the other. Properly drafted, this is the strongest lawful structure available to a foreigner in 2026.

5. Nominee Structures — Every Illegal Variant Called Out

⚠ WARNING:

Nominee structures are illegal in Thailand. Under Sections 36 and 37 of the Foreign Business Act B.E. 2542 (1999), any Thai national who holds shares or assets on behalf of a foreigner to enable that foreigner to operate a restricted business or hold land — and any foreigner who uses such a Thai person — is liable to imprisonment of up to 3 years, fines of 100,000–1,000,000 baht, daily continuing fines of 10,000–50,000 baht, asset seizure by AMLO, deportation and blacklisting. Section 96 of the Land Code Act voids the underlying land title. Enforcement in 2025 and 2026 is the most aggressive in Thai history: DBD Order 2/2568 (effective 1 January 2026) requires three months of Thai shareholder bank statements proving the source of share-subscription funds, and a further DBD Order takes effect on 1 April 2026 imposing the same scrutiny on amendments adding foreigners to existing companies. In May 2026 the DBD, Royal Thai Police and border agencies launched a joint operation targeting over 50,000 suspected nominee entities.

Specific Illegal Nominee Structures We Refuse to Set Up

• The "49/51 Thai majority shell company" set up purely to hold land for a foreigner. Even where the Thai shareholders are 51%, if they are funded by the foreigner, paid a fee to "lend their name", or have no genuine commercial role, the company is deemed foreign under Section 97(1) of the Land Code and the land registration is void.

• The "Thai friend, lawyer, secretary or driver" used as a single Thai owner. Title in the Thai person's name with a "side letter" or unregistered loan agreement back to the foreigner. The foreigner has no enforceable right to the land and is, in addition, criminally liable under FBA s.37.

• Buying a condo in the Thai quota through a Thai company controlled by the foreigner. Same nominee analysis — the company is deemed foreign, the condo title can be cancelled, and the foreign-quota integrity of the building is violated. We never assist with this.

• Buying a condo in the Thai quota by registering title in a Thai person's name with a "trust" or "side agreement". Thailand does not recognise common-law trusts over real estate; the side agreement is unenforceable and the arrangement is a Section 96 Land Code violation.

• The "preference share" structure where Thais hold 51% common shares with one vote each, and the foreigner holds 49% preference shares with 10 or 100 votes each. The DBD's 2025–2026 guidance treats disproportionate voting rights as a primary red flag and the structure has been judicially deemed nominee.

• Foreigner-as-sole-authorised-director in an all-Thai-shareholder company — flagged by DBD Order 2/2568 for enhanced scrutiny and bank-statement evidence.

• "Layered" foreign-controlled holding companies using a Thai-majority operating company to hold land, with control exercised through loan agreements, share-pledge agreements, options or proxy voting deeds. The Supreme Court has unwound these and ordered title cancellation.

• "Thai wife buys, foreign husband funds" without the Land Office spousal-confirmation procedure properly performed. The Thai spouse must sign a declaration that the funds are her sole personal property; otherwise the land is sin somros (marital property) and partly foreign — see section 12.

• "BVI / Hong Kong / Singapore offshore company" purporting to own Thai land directly. Foreign juristic persons cannot own Thai land under the Land Code; the transfer will be refused at the Land Office or, if registered through error, cancelled.

• "Lifetime usufruct + lease back to landowner" hybrid for nominee purposes — using real rights in artificial combinations to hide foreign control of land. Increasingly scrutinised by Land Offices in Phuket, Samui, Pattaya, Chiang Mai and Hua Hin.

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Q: What about a "genuine" Thai majority company that actually trades?

A: A bona fide Thai-majority operating company with real Thai shareholders contributing real capital, real commercial activity, and proportionate voting/dividend rights, may lawfully hold land used in its business. The test is genuine economic substance — not paperwork. We perform a substance review before we incorporate or restructure any client company that will hold land, and we will decline the engagement if the proposed Thai shareholders cannot demonstrate genuine funding and involvement.

Q: What are the lawful alternatives if I want long-term certainty over a house?

A: (i) Our 30-year Special-Conditions Lease with built-in Superficies (see section 6); (ii) qualifying for BOI promotion or LTR visa, which can permit lawful land use; (iii) marrying a Thai national and arranging a usufruct or superficies in your favour on land your spouse owns; (iv) Section 96 bis 40-million-baht investment for 1 rai of residential land with Ministerial approval; (v) condominium freehold within the 49% quota.

6. The Lawyers for Expats Thailand Special-Conditions Lease with Built-in Superficies

Our flagship product for foreigners who want a house in Thailand without illegal nominees and without void 30+30+30 promises. A single, integrated, registered package combining a 30-year Lease (CCC ss.537–571) and a Superficies (CCC ss.1410–1416), drafted by Lawyer Pook Kanokpich Ukritdutsadee and fully compliant with the current state of Thai law including Supreme Court Decision 4655/2566.

What you get

• Registered 30-year lease over the land at the local Land Office, on a Chanote title, in your sole name (or jointly with spouse/children).

• Registered Superficies in your name for the maximum lawful term, giving you ownership of the building separate from the land — the Superficies survives independently of the lease.

• Building-ownership documentation with the construction permit issued in your name and a Tor.Ror.13 "yellow book" (foreigner's house registration) where appropriate.

• Pre-emption / right-of-first-refusal clause binding the landowner to offer the land to you (or a Thai nominee of your choice, e.g. your child) before any third-party sale, at a pre-agreed valuation formula.

• Assignment and sub-lease rights drafted to maximise the marketability of your investment within the bounds of Thai law.

• Inheritance protection — Superficies and lease are drafted to be inheritable (Superficies by default; lease by express clause to the lessee's heirs, plus separate Thai-law will).

• Mortgage and security clauses permitting you to mortgage the Superficies (where the lender accepts it) to raise finance.

• Break-clause protections for non-performance by the landowner, with liquidated-damages and refund mechanisms.

• Compensation-on-expiry mechanism — at the end of the term, the landowner is contractually obligated to either purchase the building from you at independent valuation, or to permit further use under a fresh arrangement on pre-agreed principles.

• Dispute-resolution clause selecting Thai law, Thai courts and (optionally) Thai Arbitration Institute mediation.

• No reliance on void 30+30+30 promises. Where some lawyers continue to draft renewal options that the Supreme Court has just declared void, we do not.

• No nominee, no shell company, no preference shares. The structure is in your own foreign name from start to finish, fully transparent to the Land Department.

Who it suits

• Foreigners buying a villa, house or land-titled townhouse anywhere in Thailand.

• Retirees on Non-O, OA, LTR Pensioner, or Thailand Elite visas seeking a long-term home.

• Digital nomads on DTV who want to base themselves in Thailand for the visa's five-year horizon and beyond.

• Investors building a small portfolio of land-titled rental properties.

• Mixed Thai-foreign families wanting to protect the foreign spouse without illegal nominee structures.

We provide a written legal opinion confirming that the structure complies with the Land Code Act, Foreign Business Act, CCC ss.537–571 and ss.1410–1416, and the Supreme Court's ruling 4655/2566 — so that you, your future buyer, and your future lender can rely on it.

7. Doing Business in Thailand and the Foreign Business Act

Q: Can a foreigner own 100% of a Thai company?

A: Yes, in three lawful situations: (i) the business is not on any restricted list of the Foreign Business Act B.E. 2542 (most manufacturing, export, and certain services); (ii) the business is promoted by the Board of Investment (BOI) and granted a Foreign Business Certificate; (iii) the business is operated by a qualifying US national under the US-Thai Treaty of Amity and Economic Relations (most service sectors, with stated exclusions). Otherwise List 2 requires 60% Thai with FBL and Cabinet approval; List 3 services require 49.99% Thai unless the foreigner holds a Foreign Business Licence.

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Q: What is on the Foreign Business Act restricted lists?

A: List 1 (prohibited to foreigners): newspapers, broadcasting, rice farming, livestock, forestry, land trading. List 2 (national security, arts, culture, natural resources — max 60% foreign with Cabinet approval): inland transport, mining, Thai antiques. List 3 (services not yet ready for foreign competition — max 49.99% without FBL): legal services, accounting, architecture, engineering, brokerage, wholesale/retail under certain capital thresholds, restaurants, and most services not BOI-promoted.

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Q: What is the minimum capital for a foreigner-operated business?

A: Under the Foreigners' Working Management Decree and the FBA, a foreigner working in a Thai company generally requires the company to have 2,000,000 baht paid-up capital per work-permit holder, with proportionate increases for additional foreign staff. Companies operating restricted activities under FBL require minimum 3,000,000 baht. BOI companies follow their BOI-promotion capital terms.

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Q: How does the DBD's nominee enforcement affect a legitimate foreign-invested company?

A: If your Thai shareholders are real — they contributed real capital from their own accounts, traceable for at least three months, with shareholdings proportional to economic interest — DBD Order 2/2568 (in force from 1 January 2026) and the forthcoming Order effective 1 April 2026 are administrative requirements you can satisfy. We assist with the bank-statement evidence pack, the genuine-shareholder declarations, and the corporate governance documents needed to clear DBD scrutiny on initial registration and on any amendments adding foreigners as partners or authorised signatories.

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Q: What are the warning signs the DBD will treat as nominee?

A: Foreign shareholders at exactly 49.99%; minimal Thai shareholdings (1–2% each); the same Thai shareholders appearing in multiple foreign-invested companies; disproportionate voting or dividend rights; all-Thai shareholdings with a foreigner as sole authorised director; Thai shareholders unable to evidence the source of their share-subscription funds; Thai shareholders unaware of the company's activities. We perform a pre-incorporation health check on every structure to ensure clearance.

8. BOI Promotion, US-Thai Amity and Other Foreign Investment Routes

Q: What is BOI promotion and is it worth applying for?

A: The Board of Investment grants tax holidays (up to 13 years corporate-tax exemption), 100% foreign ownership in otherwise restricted sectors, exemption from the 4:1 Thai-to-foreigner employment ratio, accelerated work-permit and visa processing through the One Stop Service Centre, and (for certain projects) the right to own land for the promoted business. Sectors include advanced manufacturing, digital, biotech, EV, regional headquarters, software, R&D, and high-value services. The application is rigorous but transformative for the right project.

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Q: What is the US-Thai Treaty of Amity?

A: A 1966 treaty allowing US citizens and US-majority companies to operate in Thailand with up to 100% American ownership in most sectors, exempting them from FBA List 3 restrictions (with carve-outs for communications, transport, banking, land, agriculture, natural resources and certain professions). The company must be certified by the Department of Business Development; we handle the application.

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Q: Are there other treaties?

A: Australia–Thailand FTA (TAFTA) and Japan–Thailand EPA (JTEPA) grant limited additional rights to specific sectors. No country currently has a treaty granting land ownership rights to its nationals in Thailand.

9. Visas for Foreigners in Thailand (2026)

Q: What long-stay visa options are available?

A: The leading 2026 long-stay options are:

Visa | Duration | Who it suits | Key threshold

LTR — Wealthy Global Citizen | 10 years | HNW investors | USD 1m assets, USD 500k Thai investment

LTR — Wealthy Pensioner | 10 years | Retirees 50+ | USD 80k/yr passive income (or USD 40k + USD 250k Thai investment)

LTR — Work-from-Thailand Professional | 10 years | Remote workers for major overseas employers | USD 80k/yr × 2 yrs

LTR — Highly Skilled Professional | 10 years | Experts in BOI target industries | USD 80k/yr or USD 40k + Master's

Thailand Privilege (Elite) | 5–20 years | Anyone able to pay | THB 650,000 (5 yr Gold) up to THB 5m (20 yr Reserve)

DTV (Destination Thailand Visa) | 5 years, 180 days/entry, +180 ext. | Digital nomads, Muay Thai/cooking/medical pursuers | THB 500,000 savings

Non-Immigrant O — Retirement | 1 year renewable, 50+ | Retirees | THB 800k in Thai bank or THB 65k/mo income

Non-Immigrant O — Marriage | 1 year renewable | Married to Thai national | THB 400k in Thai bank or THB 40k/mo income

Non-Immigrant B + Work Permit | 1–2 years | Employees of Thai companies | Company w/ THB 2m capital, 4 Thai staff per foreigner

SMART Visa | Up to 4 years | Specialists, executives, investors, startups in target industries | BOI/DEPA endorsement.

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Q: What is the LTR visa and why is it powerful?

A: The Long-Term Resident visa is a 10-year multi-entry visa administered by the BOI. Benefits include: 17% personal income tax cap for highly-skilled professionals; tax exemption on overseas-source income; exemption from the 4 Thais-to-1 foreigner employment ratio; one-year reporting (vs 90 days for ordinary visas) with multi-entry built in; digital work permit; fast-track immigration; dependent visas for spouse and up to 4 children. Government fee: THB 50,000 per person for the full 10-year package. Applications are made through the BOI's online portal at ltr.boi.go.th.

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Q: What is the DTV and is it suitable for me?

A: The Destination Thailand Visa (launched July 2024) is a 5-year multiple-entry visa designed for remote workers and "soft-power" pursuers (Muay Thai, Thai cooking, medical treatment — language schools were removed as a qualifying activity in 2025). Each entry permits 180 days, extendable once for a further 180 days by paying THB 1,900 at immigration. Requires proof of THB 500,000 savings and an overseas employment contract, business registration, or Thai-institution confirmation letter. It is classified as a tourist visa, so it does not by itself create Thai tax residency unless you stay 180+ days in a calendar year.

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Q: What changed with Thailand Elite (Privilege Card) in 2025–2026?

A: The Privilege Card now spans Gold (5 yrs, THB 900k), Platinum (10 yrs, THB 1.5m), Diamond (15 yrs, THB 2.5m), Reserve (20 yrs, THB 5m) and a temporary Bronze (5 yrs, THB 650k, accepting applications until 30 September 2026). The 50,000 baht application fee has been temporarily suspended; nationality restrictions have been lifted except for North Korea. The Privilege Card grants long-stay rights but is not by itself a work permit.

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Q: Can my spouse and children join my visa?

A: Yes — LTR allows dependents; Elite Privilege allows family add-ons (currently THB 500,000 each under a promotion); DTV allows dependent spouse and children under 20 with separate applications and proof of additional THB 500,000 savings per dependent.

10. Work Permits

Q: Do I need a work permit?

A: Yes, for any "work" in Thailand as defined by the Foreigners' Working Management Decree B.E. 2560/2561 — which is interpreted broadly to include almost any activity performed for benefit, paid or unpaid. Exemptions include LTR Highly-Skilled holders (who still need a digital work permit but with simplified procedures), urgent work under WP.10 (≤15 days), and certain diplomatic and APEC Business Travel Card activities.

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Q: What are the company-side requirements?

A: Standard rule: paid-up capital of THB 2 million per foreign work-permit holder and 4 full-time Thai employees in social security per foreigner. BOI-promoted, US-Amity, LTR-sponsored and SMART Visa employers are exempt from one or both of these requirements.

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Q: What is the minimum salary for a work permit?

A: By nationality (Department of Employment Regulation 10/2004): US, Canada, EU, Australia, Japan ≥ THB 50,000/month; HK, Singapore, Malaysia, Korea, Taiwan ≥ THB 45,000; China, India, Indonesia, Philippines, Middle East ≥ THB 35,000; CLMV and African ≥ THB 25,000; foreign newspaper correspondents ≥ THB 20,000. Plus statutory minimum daily wage (province-dependent, THB 354–370). BOI and SMART Visa staff follow scheme-specific salary floors.

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Q: Can I work for myself / freelance / consult under a DTV?

A: The DTV permits the holder to perform "workcation" work for their overseas employer or their own overseas-registered business — not for a Thai client or Thai employer. Performing paid work for a Thai entity on a DTV requires a Non-B + work permit. This area is sensitive; we advise individually before you invoice any Thai counterparty.

11. Thai Tax for Expats and Investors

Q: When am I a Thai tax resident?

A: If you are present in Thailand for 180 days or more in any calendar year (1 Jan – 31 Dec). Tax residency is calendar-year, not rolling.

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Q: How is foreign-source income taxed in Thailand?

A: From 1 January 2024, Departmental Instruction Paw 161/2566 (as clarified by Paw 162/2566) provides that a Thai tax resident is taxable on foreign-source income in the year the income is remitted into Thailand — not just the year it was earned. Income earned before 1 January 2024 and remitted later is grandfathered. A draft 2025 amendment proposes that foreign income remitted in the year it is earned, or in the immediately following year, may be exempt — this remains draft as of 2026 and is subject to political change. LTR Wealthy Pensioner, Wealthy Global Citizen and Work-from-Thailand visa holders enjoy a statutory exemption from Thai tax on overseas-source income. Always plan remittances with written tax advice.

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Q: What are the personal income tax rates?

A: Progressive: 0% up to THB 150,000; 5% to 300,000; 10% to 500,000; 15% to 750,000; 20% to 1,000,000; 25% to 2,000,000; 30% to 5,000,000; 35% above 5,000,000. LTR Highly-Skilled holders cap at 17%.

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Q: What about property taxes?

A: Land and Building Tax B.E. 2562: residential 0.02–0.10% of appraised value (first THB 50m exempt for primary residence of Thai-titled owner); agricultural 0.01–0.10%; vacant/commercial 0.30–1.20%. Transfer tax on sale: 2% of appraised value. Specific Business Tax 3.3% if sold within 5 years of acquisition (or stamp duty 0.5% if held longer). Withholding tax on sale calculated on appraised value with progressive rates.

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Q: What is the inheritance tax?

A: Inheritance Tax Act B.E. 2558: 5% (ascendants/descendants) or 10% (others) on the portion of an inheritance from a single decedent exceeding THB 100 million. Spouse is fully exempt. Filed on Form Por Mor 60 within 150 days. Non-Thai non-domiciled heirs taxed only on Thai-situs assets.

12. Marriage to a Thai National and Property Implications

Q: If I marry a Thai national, can I own land through my spouse?

A: No. Land registered in a Thai spouse's name during the marriage is, under CCC Section 1474, presumed to be sin somros (marital property). The Land Office therefore requires the Thai spouse to sign a declaration that the funds used to purchase the land are her sole personal property (sin suan tua) and that the foreign spouse has no claim to it. The land is then registered as the Thai spouse's personal asset. The Supreme Court has confirmed that this Land Office "confirmation letter" is an administrative formality only; if it can be proven that the foreign spouse actually funded the purchase, the asset remains marital and partly the foreigner's — which under the Land Code Act is itself impermissible.

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Q: So what is the lawful structure for a mixed family home?

A: Common approaches: (a) the Thai spouse holds the land in her own name with our Special-Conditions Lease (30 years) and Superficies registered in the foreign spouse's name; (b) a registered usufruct from Thai spouse to foreign spouse for life; (c) holding any condominium freehold in the foreign spouse's name within the 49% quota; (d) a Thai-law will and a foreign-law will dovetailed to protect succession of all assets. Pre-nuptial agreements registered with the marriage are permitted in Thailand and can clarify separate property.

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Q: What happens to land if my Thai spouse dies?

A: A foreign spouse is a statutory heir under CCC s.1635 and may inherit the land — but under Land Code Section 93 the foreigner must dispose of the land within one year of registration as heir (sell or transfer it to a Thai person). Failure results in Land Department auction. Our wills are drafted with a survivorship and disposal mechanism to protect the foreign surviving spouse and to direct the proceeds appropriately.

13. Wills, Probate and Inheritance for Foreigners

Q: Do I need a Thai will?

A: Strongly recommended if you hold any assets in Thailand (condo, bank account, vehicle, business shares, lease, superficies, sap-ing-sith). A Thai-law will, limited to Thai-situs assets, simplifies probate dramatically. A separate home-country will should expressly exclude Thai assets. We draft both in parallel.

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Q: What types of will are valid in Thailand?

A: Under CCC Book V (Title III), valid forms include: ordinary written will signed before two witnesses (s.1656 — most common); will by public document made at the District Office (s.1658); secret-document will (s.1660); holographic will (s.1657); will by oral declaration in emergency (s.1663 — rare). We prepare s.1656 wills as standard and s.1658 wills where the client wants the District Office registration.

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Q: What if I die without a Thai will?

A: Thai intestacy applies to Thai assets. Six classes of statutory heirs (CCC s.1629): descendants; parents; full-blood siblings; half-blood siblings; grandparents; uncles and aunts — with the surviving spouse a special-position heir under s.1635. Distribution depends on which classes survive and probate is required. Without a will, probate is slower, costlier and exposes assets to claimants you may not have intended.

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Q: Is probate required for a foreigner's Thai assets?

A: Yes, for most Thai-situs assets (real estate, condo, vehicle, brokerage account, large bank balances). A foreign grant of probate is recognised by Thai courts but typically still requires a Thai court order appointing a local administrator to act on Thai assets. Allow 3–12 months. We act as executor or work with the family's chosen executor.

14. Due Diligence — Always Required Before You Pay

Q: What due diligence should I commission before buying or leasing property?

A: At minimum: (1) verified Chanote title search at the provincial Land Office; (2) seller identity and authority verification (and spousal consent where applicable); (3) encumbrance search — mortgages, leases, usufructs, superficies, court attachments; (4) zoning, building permit and environmental compliance check (especially in Phuket, Koh Samui, Pattaya hillside and beachfront); (5) physical boundary inspection with surveyor for land; (6) condominium juristic-person letter confirming foreign-quota availability and outstanding common-area dues; (7) developer due diligence — licensing under Land Allocation Act, escrow compliance, financial standing; (8) FETF and funds-pathway plan; (9) draft contract review with Thai-law amendments; (10) tax and transfer-cost forecast.

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Q: What due diligence before incorporating or buying a Thai business?

A: DBD records check; financial-statement audit; tax-return and social-security reconciliation; work-permit and visa compliance of foreign staff; FBA compliance review; nominee-risk audit of existing shareholding; litigation and labour-court search; AML/sanctions screening; contract assignment review; landlord consent for assignment of premises lease; intellectual property assignment; BOI compliance for promoted businesses.

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Q: What due diligence before investing in a Thai start-up or fund?

A: FBA / BOI status of the issuer; SEC compliance for any securities offering; shareholder-agreement review (tag-along, drag-along, anti-dilution); BOI promotion validity and remaining tax-holiday years; capital-controls compliance for inbound and outbound flows; founder background checks; exit-route analysis (Thai-listed IPO, secondary sale, redemption mechanics).

15. Investing in Thailand Legally and Safely

Q: What are lawful ways for a foreigner to invest in Thailand?

A: (i) Condominium freehold within the 49% quota; (ii) our Special-Conditions Lease with built-in Superficies for villas and houses; (iii) BOI-promoted business with 100% foreign ownership and (sometimes) land rights; (iv) Foreign Business Licence in List 2 or List 3 sectors; (v) US-Thai Amity Treaty (US citizens); (vi) Thai Stock Exchange (SET, MAI, LiVE) through a Thai brokerage with foreign-investor account; (vii) Thai government bonds (qualify for LTR investment threshold); (viii) Thai mutual funds and Thai-domiciled REITs and infrastructure funds; (ix) venture capital and private equity in BOI-promoted or Thai-listed structures; (x) qualifying Section 96 bis 40-million-baht residential land investment (1 rai max, Ministerial approval).

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Q: Are there capital-control rules I must observe?

A: Yes. Bank of Thailand foreign-exchange regulations require inbound transfers above USD 50,000 (or equivalent) to be supported by a Foreign Exchange Transaction Form for the purpose stated. Outbound repatriation of original investment plus dividends is freely permitted provided the inbound FETF chain is documented. Cryptocurrency inbound and outbound flows are now subject to SEC oversight and TR-licensed exchange screening. We map every transaction to ensure clean repatriability.

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Q: How do I exit a Thai investment?

A: Plan the exit at entry. For property: identify the buyer pool (Thai, foreign in quota, leaseholder), structure title to maximise marketability, retain FETF originals. For business: build the company to BOI / Stock Exchange-ready standards from day one — clean nominee-free shareholding, audited accounts, IP held by the operating entity, employment contracts compliant with Labour Protection Act, no undisclosed related-party transactions.

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Talk to Lawyer Pook Kanokpich Ukritdutsadee Today

If you are living, working, retiring, investing, or doing business in Thailand — or you have already signed a 30+30+30 lease, set up a nominee company, or bought a condo through someone else's name — book a confidential consultation with our firm. We will review your position, identify your exposure, and restructure to a fully lawful arrangement under current Thai law including our flagship Special-Conditions Lease with built-in Superficies.

Lawyers for Expats Thailand Co Ltd

Lawyer Pook Kanokpich Ukritdutsadee — Barrister-at-Law, 21 years

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CALL: +66 95 658 3038
WHATSAPP: +66 95 658 3038 (wa.me/66956583038)
EMAIL: info@lawyersforexpatsthailand.com

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DISCLAIMER:

Legal disclaimer: This Q&A page is general legal information for foreigners in Thailand and does not constitute legal advice for any specific transaction or person. Thai law is subject to amendment and enforcement practice changes. No solicitor-client relationship is created by reading this page. References to statutes, Supreme Court decisions (including Decision 4655/2566 of 18 March 2025), DBD Order 2/2568 (effective 1 January 2026), the Land Code Act B.E. 2497, the Civil and Commercial Code, the Condominium Act B.E. 2522, the Foreign Business Act B.E. 2542, the Sap-Ing-Sith Act B.E. 2562, the Inheritance Tax Act B.E. 2558, the Foreigners' Working Management Decree B.E. 2560/2561 and BOI / LTR / DTV / Thailand Privilege visa frameworks are accurate to the best of our knowledge as of the date of publication in 2026. Obtain written, case-specific advice from a Thai-licensed lawyer before signing any document, remitting any funds, or relying on any structure described above.

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Lawyers for Expats Thailand Co Ltd · www.lawyersforexpatsthailand.com

📞 +66 95 658 3038 · 💬 WhatsApp · ✉ info@lawyersforexpatsthailand.com

© 2026 Lawyers for Expats Thailand Co Ltd. All rights reserved. Authored by Lawyer Pook Kanokpich Ukritdutsadee, Barrister-at-Law.

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