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The legal framework you need to know about Thailand’s family life
Thailand’s family life necessitates complying with a strict legal framework governing immigration, taxation, and property rights for expatriates. According to the Immigration Act B.E. 2522, the Revenue Code, the Land Code Act B.E. 2497, and the Thai Civil and Commercial Code, foreign families wishing to settle in the Kingdom must obtain the appropriate visa, regularize their tax status, and comply with strict regulations on investment projects, particularly real estate. This article will help you understand the conditions and advantages of living in Thailand with your family.
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Visas allowing Thailand’s family life
The DTV visa: 5 years for self-employed professionals
The DTV (Destination Thailand Visa), which came into effect in July 2024, allows you to live in Bangkok for five years while working remotely for a foreign company. Designed for freelancers, consultants, developers, and digital entrepreneurs, this visa allows stays of 180 days, renewable once per entry, up to a maximum of one year.
To be eligible, applicants must prove that they have earned a minimum annual income of USD 80,000 over the last two years. Applicants with a degree in digital technology are eligible with an annual income of USD 40,000. International health insurance covering at least USD 75,000 is required, as well as a valid passport and proof of remote professional activity.
The DTV is also available to spouses and minor children, subject to certain conditions. It is a serious alternative for families wishing to settle in Thailand without encroaching on the local market. The assistance of a specialized firm such as Benoit & Partners is highly recommended to ensure a smooth process.
The LTR visa: 10 years for high-income or highly skilled families
The Long-Term Resident (LTR) visa, launched by the BOI, allows for a renewable ten-year stay. It is aimed at wealthy retirees, skilled professionals, international investors, and remote workers. It offers tax advantages (taxation capped at 17%, exemption from certain foreign income) and allows family members to be included in the application.
The application process is strict, but the visa offers exceptional stability for expatriate families wishing to settle permanently in Thailand.
The Non-B visa: 1 renewable year to live in Bangkok as an employee
This visa allows foreigners recruited by a Thai company to live and work legally in the country. It is initially issued for 90 days and is then renewable for up to 1 year. It requires a work permit, a complete file provided by the employer, and compliance with local employment quotas.
This visa is common for Thailand’s family life as it entitles family members to an “O” visa for accompanying persons. It is essential to seek professional assistance to ensure that the application is compliant.
The Thailand Elite Visa: 5 to 20 years for wealthy expatriates
The Thailand Elite Visa allows a stay of 5 to 20 years, depending on the package chosen, for a membership fee of between THB 600,000 and THB 2,000,000. It is intended for people who do not wish to work locally but want to live in Thailand with maximum administrative convenience.
The Non-O-A visa: 1 renewable year to live in Bangkok after the age of 50
This visa is intended for people over the age of 50 who wish to reside in Thailand for one year, renewable. It requires a bank deposit of THB 800,000 or a monthly income of THB 65,000, as well as health insurance with minimum coverage.
The Non-O-X visa: 10 years for retirees with substantial assets
Issued to nationals of certain countries, including France, the O-X visa is valid for 10 years (5 years renewable once). It requires a bank deposit of THB 3 million or THB 1.8 million accompanied by a stable income and comprehensive health insurance.
The Non-O visa: to extend a retirement stay by one year
This visa can be applied for directly in Thailand by people over the age of 50 who already hold a temporary visa. It is valid for a stay of up to 1 year. It is a more flexible alternative to the O-A visa, with the same financial conditions.
The ED visa: 3 renewable months for educational purposes
The Non-Immigrant ED visa is for foreigners who wish to study or enroll their children in school in Thailand. It is valid for an initial period of 3 months, renewable up to 1 year. It requires enrollment in an approved institution, proof of resources, and proof of identity.
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Taxation applicable to Thailand’s family life
Tax residence and reporting requirements for Thailand’s family life
There are also tax residence and reporting requirements for Thailand’s family life. According to Section 41 of the Revenue Code, any person staying in Thailand for at least 180 days during a fiscal year is considered a tax resident. Since an interpretative notification from the Revenue Department came into effect in January 2024, tax residents are now required to declare their worldwide income received and/or transferred to Thailand, in accordance with the expanded application of Section 41 of the Revenue Code. This principle applies in full to individuals wishing to live in Thailand with their families, provided they meet the residency criteria.
Tax Identification Number (TIN) and annual return
All tax residents or persons generating income in Thailand must apply for a Tax Identification Number (TIN) from the Revenue Department, in accordance with Article 85 of the Revenue Code. This number is required for:
- The annual return (forms PND.90 or PND.91);
- Opening a bank account;
- Acquiring real estate (condominium) or obtaining a work permit.
Franco-Thai tax treaty applicable to Thailand’s family life
The bilateral tax treaty between France and Thailand aims to avoid double taxation. It applies in particular to:
- Income from employment (Articles 14 and 15);
- Pensions (Article 18);
- Dividends, interest, and royalties (Articles 10 to 12);
- Income from real estate (Article 6).
It provides for either an exemption or a tax credit against the tax due in France. The interpretation of this agreement requires a case-by-case analysis, and the assistance of professionals in this field is strongly recommended.
Investments to boost Thailand’s family life
Prohibition on acquiring freehold property
Section 86 of the Land Code Act B.E. 2497 prohibits foreigners from owning freehold land, except in cases granted by royal decree (very rare). This prohibition applies even in the case of marriage to a Thai citizen. Therefore, foreign families wishing to settle permanently must consider legal alternatives.
Purchase of a condominium
Sections 19 bis et seq. of the Condominium Act B.E. 2522 allow a foreigner to purchase a condominium, provided that:
- The funds come from abroad and are justified by a Foreign Exchange Transaction Form;
- The foreign co-ownership quota in the building does not exceed 49%.
This type of investment is secure for Thailand’s family life but requires thorough real estate due diligence to verify the project’s registration, title deeds, and conditions of use of common areas.
30-year lease and construction on leased land
The most common alternative for families wishing to live in Thailand is to enter into a long-term lease, as provided for in sections 538 to 571 of the Thai Civil and Commercial Code. It is possible to attach exclusive construction and usage rights to this lease, provided that they are recorded in a separate agreement. This lease can be registered for a maximum term of 30 years and any automatic renewal clause is void. It is therefore necessary to enter into a new contract to renew any lease. This position is confirmed by Thai case law on civil leases.
Conclusion
Thailand’s family life constitutes a complex legal undertaking. Every step of the process—from immigration and tax structuring to real estate investment—is governed by a strict legislative and regulatory framework. Seeking assistance with the expatriation process is essential to ensuring a secure family life in Thailand. At Benoit & Partners, our lawyers, with their Franco-Thai expertise, provide comprehensive legal support to expatriate families in Thailand.
FAQ
Non-immigrant “O” visas (accompanying family) and LTR (Long-Term Resident) visas are the most suitable for living in Thailand with your family. An ED (Education) visa is required for children attending schools approved by the Ministry of Education. Each family member must have an individual visa, in accordance with the Immigration Act B.E. 2522.
A foreigner becomes a tax resident when they stay in Thailand for at least 180 days during a tax year. The 180 days must be calculated within the same tax year (calendar year in Thailand: January 1 to December 31). A cumulative total spread over two years does not entitle the person to resident status. This status entails the obligation to declare all worldwide income, including income from foreign sources, unless exempted by a bilateral tax treaty, such as the one concluded between France and Thailand.
No, the purchase of land by foreigners is prohibited by Section 86 of the Land Code Act B.E. 2497. However, a foreigner may acquire a condominium, subject to the conditions set out in the Condominium Act B.E. 2522, in particular compliance with the 49% foreign ownership quota. They may also enter into a registered long-term lease for a period of up to 30 years, possibly with a right to build.
No, an “O” visa does not allow the holder to engage in paid employment. The spouse must obtain a non-immigrant “B” visa and a work permit issued by the Department of Employment, in accordance with the Working of Alien Act B.E. 2551. Unauthorized employment is punishable by administrative and criminal penalties.