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Understanding the legal framework to work in Thailand
Understanding the legal framework for work in Thailand is key. Section 5 of the Working Alien Act B.E. 2551 defines work as engaging in work by exerting energy or using knowledge whether or not in consideration of wages or other benefit.
Under Thai law, it is illegal to engage in work—whether as an employee, business owner, freelancer, or remote worker—without proper authorization. This prohibition applies regardless of whether the work is compensated or unpaid. The relevant laws include the Immigration Act B.E. 2522 and the Alien Working Act B.E. 2551, amended by the Emergency Decree B.E. 2561.
To legally work in Thailand, foreign nationals must first secure the appropriate visa. The Non-Immigrant B visa (Section 5, Immigration Act B.E. 2522) is typically required for most foreign workers. However, it is important to note that obtaining this visa alone does not grant the right to work in Thailand; a work permit must also be obtained.
In addition to the Non-Immigrant B visa, there are other visa categories with which you can apply for a work permit. The Long-Term Resident (LTR) visa, the Non-Immigrant O visa for foreign nationals who are married to Thai citizens, and many more.
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Types of visas for work in Thailand
Before you can legally work in Thailand, you must first obtain the appropriate visa. It is important to note that obtaining a visa does not, in itself, grant you the legal right to work in Thailand. While the visa is a prerequisite for applying for a work permit, it is the work permit itself that authorizes you to engage in employment in Thailand.
The Non-Immigrant B Visa
The Non-Immigrant B visa is the most common type of visa granted to foreign nationals wishing to work in the Kingdom.
It is issued to applicants who wish to enter the Kingdom for the following purposes:
- Work in Thai companies or be on paid internship
- Work in Thai educational institutions
- Conduct business, e.g. short-term business visit upon invitation by Thai business counterparts
- Invest in Thailand (through ownership of condominium, deposit in a Thai bank, or Thai government bond, with face value not less than 3 million THB).
The requirements for obtaining a Non-Immigrant B visa for work in Thailand include the following:
- Valid Passport: Your passport must be valid for at least six months beyond your intended stay in Thailand.
- Employment Contract: A signed contract from a Thai employer is typically required, as per Section 5 of the Immigration Act B.E. 2522.
- Company Registration: Your employer must be a legally registered entity in Thailand under the Civil and Commercial Code, Section 107, which governs company registration. The hiring Thai company must have at least 2 million THB in registered capital for each foreign employee. It must employ a minimum of four Thai staff per foreigner. The company must be up to date on tax payments and Social Security contributions.
- Proof of Qualifications: Depending on the type of work, you may be required to submit proof of your qualifications and relevant experience.
- Medical Examination: A medical certificate indicating that you are free from contagious diseases may be required under the Public Health Act (B.E. 2535).
The SMART Visa
The SMART Visa, implemented by the Board of Investment (BOI), offers an alternative for highly skilled professionals, investors, executives, and startup founders involved in Thailand’s promoted industries—such as robotics, biotech, or digital technology.
Unlike the Non-B visa, holders of SMART Visas are exempt from obtaining a separate Work Permit, as per Section 64 of the Emergency Decree B.E. 2561. This visa is particularly advantageous for senior executives or foreign experts working for BOI-certified companies.
A European engineer, for instance, hired to lead a research project in a BOI-promoted tech park in Chiang Mai may qualify for a SMART-T Visa. If approved, they can stay in Thailand for up to 4 years, bring their spouse and children, and enjoy exemption from the 90-day address reporting requirement.
To qualify, applicants must demonstrate:
- A monthly income of at least 100,000 THB,
- A job offer in a targeted industry,
- At least 10 years of relevant experience or advanced qualifications.
All SMART Visa applications require endorsement from the SMART Visa Unit before submission to immigration authorities.
The Non-Immigrant O Visa (Spouse)
The Non-Immigrant O visa is available for foreign nationals who are married to Thai citizens. This visa provides the opportunity for the foreign spouse to apply for a work permit.
To qualify for the Non-Immigrant O visa as a foreigner married to a Thai citizen, applicants must meet the following criteria:
- Marriage to a Thai Citizen: The applicant must be legally married to a Thai national, with proof of the marriage in the form of a marriage certificate.
- Financial Requirements: The foreign spouse must meet certain financial criteria, typically including a minimum income level or bank deposit to prove they can support themselves in Thailand.
- Proof of Relationship: Proof of a genuine and ongoing marital relationship is required, which may include joint financial records or other supporting documents.
- Medical Examination: As with other visa types, a medical examination confirming the applicant’s good health may be required under the Public Health Act (B.E. 2535).
The Long-Term Resident (LTR) Visa
To qualify for the LTR visa, applicants must meet the following criteria:
The LTR Visa, launched in 2022, offers a 10-year residency status for eligible foreign nationals and their families. This visa is ideal for individuals with significant income, investment portfolios, or high-value expertise.
Eligible categories include:
- Remote workers earning over USD 80,000 per year,
- Wealthy global citizens with USD 1 million+ in assets,
- Retirees with stable pensions and health coverage earning USD 80 000 per year,
- Skilled professionals in STEM or management fields USD 80 000 with diplomas and proof of qualifying experience.
LTR Visa comes with a digital work permit, a flat income tax rate of 17% (for professionals), and multiple-entry rights. Spouses and children also benefit from dependent status and may apply for work permission.
All LTR applications require pre-approval by the Thailand Board of Investment, along with submission of detailed financial and background documentation.
The Digital Work Visa (DTV Visa)
Introduced in 2024, the DTV Visa was designed for digital nomads, freelancers, and remote professionals who work exclusively for non-Thai companies or clients.
Imagine a Canadian graphic designer managing clients from Europe while residing in Phuket. With a DTV Visa, she may legally live and work while in Thailand, provided that none of her income is derived from Thai sources.
To be eligible, an applicant must:
- Earn at least 500 000THB annually,
- Present proof of ongoing contracts with foreign clients or employers (ex : invoices),
- Show evidence of international health insurance,
- Have a clean criminal record.
This visa type is particularly beneficial for remote IT professionals, online consultants, and content creators. However, any contract with Thai entities, even temporary, is strictly prohibited under this scheme.
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Key steps to obtain a work permit to work in Thailand
A work permit is the legal document that allows a foreign national to work in Thailand. While obtaining a visa is necessary, the work permit itself is required for employment.
To apply for a work permit in Thailand, the foreign national must meet the following steps :
Step 1: Apply for the appropriate visa at a Thai embassy or consulate abroad. Some visa categories, like SMART and LTR, require pre-approval.
Step 2: Enter Thailand with the granted visa and obtain a Work Permit (if required) from the Department of Employment.
Step 3: Submit required documents, including:
- Passport and valid visa,
- Employment contract or business registration,
- Educational diplomas and CV,
- Medical certificate (dated within 30 days),
- Corporate tax and location documents.
Step 4: Register for a Tax Identification Number (TIN) with the Revenue Department.
Step 5: Enroll in the Thai Social Security system, if employed or managing a company.
Step 6: Submit annual personal income tax returns, in accordance with the Thai Revenue Code.
Step 7: Report address every 90 days at the Immigration Bureau, unless exempted.
Step 8: Extend visa annually, subject to continued compliance.
The employer is responsible for ensuring that all legal requirements are met and for submitting the application to the Ministry of Labour.
Work permits must be renewed annually, and the renewal process requires updated documents proving continued employment and company compliance.
Legal risks of unauthorized work in Thailand
Thai authorities are strict regarding illegal employment by foreigners. Common violations and associated penalties include:
Violation | Legal Consequence |
|---|---|
Working without a valid Work Permit | Fine up to 100,000 THB, immediate deportation (Section 51) |
Using the wrong visa (e.g., tourist visa) | Visa cancellation, expulsion, re-entry ban (up to 10 years) |
Falsified documentation (contracts, diplomas) | Criminal prosecution under Thai Penal Code |
Volunteering or working online without permit | Treated as illegal work under Alien Working Act |
Even unpaid volunteering or teaching activities fall under the legal definition of work and require a valid Work Permit or exemption.
Taxation for work in Thailand
According to Thai tax laws, your tax residency status is determined based on the number of days you spend in the country during a tax year. Foreign workers who have lived in Thailand for more than 180 days during a tax year are considered tax residents and are subject to taxation on their worldwide income (Section 41 of the Revenue Code B.E. 2475).
On the other hand, if you stay in Thailand for less than 180 days in a year, you are classified as a non-resident for tax purposes. In this case, you are only taxed on your Thai-sourced income, which includes income earned from work performed within Thailand (Section 43 of the Revenue Code B.E. 2475).
Individuals earning income in Thailand must first obtain a Thai Tax ID. This will enable them to submit annual tax filings (PND 91 or PND 90 forms) in which they will aslo report all the foreign income they remitted in Thailand.
Thailand’s tax rates for individuals are progressive, ranging from 5% to 35% based on income.
It is essential to understand that Thailand has tax treaties with many countries to avoid double taxation. If your home country has a tax treaty with Thailand, you may be able to claim tax credits or exemptions to reduce your tax liability. These treaties are governed under the Revenue Code B.E. 2475.
Conclusion
Working in Thailand offers an exciting opportunity for foreign nationals, but it is essential to understand and comply with the country’s legal framework. Whether you are applying for a work visa, or meeting your tax obligations, having a clear understanding of your legal rights and responsibilities is crucial.
Navigating these legal requirements can be complex, which is why it is important to seek professional support. Benoit & Partners is the ideal partner to guide you through every step of the process, ensuring that all legal procedures are followed correctly, from obtaining work permits to ensuring full compliance with tax and labor laws.
FAQ
Yes. A Non-Immigrant B visa allows you to enter Thailand for work purposes, but you still need to apply for and obtain a work permit from the Ministry of Labour before starting any professional activity. If you violate this requirement, you risk fines of up to 100,000 THB, deportation, and a re-entry ban of up to 10 years (Section 51 of the Alien Working Act).
Processing times vary, but it usually takes 7–10 business days once all documents are submitted and the employer’s company meets the eligibility requirements under Section 107 of the Civil and Commercial Code.
Not automatically. Your spouse must obtain their own visa and work permit unless they qualify under an exemption, such as certain categories of the LTR visa.
Yes, but only under specific visa categories such as the DTV Visa, provided that no income is earned from Thai sources and all requirements (income threshold, foreign contracts, health insurance) are met.
If you stay in Thailand for more than 180 days in a tax year, you are considered a tax resident and are taxed on worldwide income. Less than 180 days makes you a non-resident, taxed only on Thai-sourced income (Revenue Code, Sections 41–43).
Yes, if you are employed by a Thai company or manage a company in Thailand. Employers must register you within 30 days of employment under the Social Security Act.
No. A work permit is tied to a specific employer, position, and location. Changing jobs requires cancelling the current permit and applying for a new one.