Thailand splits work authorisation between two ministries: the Ministry of Foreign Affairs issues the Non-Immigrant B visa, and the Ministry of Labour issues the work permit. You need both, and neither one alone makes you legal. The standard corporate route demands THB 2,000,000 of registered capital per foreign employee (THB 3,000,000 where the employer is foreign-majority, THB 1,000,000 if you are married to a Thai national) and four Thai employees registered for social security per work permit, with standard companies capped at ten permits. The work permit book itself is cheap — THB 100 for the form and THB 3,100 for a one-year permit — but Immigration will only extend your stay for a year if your salary clears a nationality-based floor running from THB 60,000 a month for Americans, Canadians and Japanese down to THB 25,000 for most African and CLMV nationals. BOI-promoted companies escape the ratio and capital tests entirely and process through the Board of Investment instead of the Department of Employment. The Long-Term Resident visa gives ten years, a digital work permit at THB 3,000 a year, annual instead of 90-day reporting, and a 17% flat personal income tax rate for Highly-Skilled Professionals. The Destination Thailand Visa is attractive — five years, 180 days a stay, a THB 500,000 balance — but it does not authorise work for a Thai employer, and treating it as if it did is the single most common 2026 mistake.
Can I work in Thailand on the visa alone?
No. The Non-Immigrant B visa is permission to enter and remain; the work permit is permission to perform work. They come from different authorities, carry different documents and expire on different clocks. Working on a valid Non-B without a permit still exposes the worker to a fine of up to THB 50,000 and deportation, and the employer to up to THB 100,000 per foreign worker. The sequence also runs the other way round from what most people assume: the employer files the WP3 pre-approval with the labour authorities before you apply for the visa.
How much registered capital does my employer actually need?
THB 2,000,000 of registered capital for the first foreign employee and a further THB 2,000,000 for each additional one, so three foreigners implies THB 6,000,000. A foreign-majority employer is held to THB 3,000,000 per permit, and the figure drops to THB 1,000,000 where the foreign employee is married to a Thai national. The capital does not always have to be fully paid up, but officials expect it to be visibly deployed in the business. Separately, the company must employ four Thais registered with the Social Security Fund for every work permit it holds.
Is the LTR visa worth 50,000 baht?
For anyone earning above USD 80,000 a year it usually is. The processing fee for the ten-year multiple-entry visa collected in Thailand is THB 50,000 per person — roughly THB 5,000 a year of visa cost — against which you get a digital work permit at THB 3,000 a year issued in three to five working days, annual instead of quarterly address reporting, no re-entry permit, up to four dependants, and for Highly-Skilled Professionals a 17% flat personal income tax rate instead of a top marginal rate of 35%. The arithmetic turns decisively in the LTR’s favour the moment the flat rate applies.
Thailand is one of the few jurisdictions where a foreigner can hold a perfectly valid visa, a perfectly valid stamp, a perfectly valid extension — and still be working illegally. The reason is structural rather than bureaucratic clumsiness: immigration status and labour authorisation are governed by different statutes, administered by different ministries, and audited by different inspectors. Understanding that split is the whole game.
The immigration side runs on the Immigration Act and is administered by the Immigration Bureau under the Royal Thai Police, with visas issued abroad by the Ministry of Foreign Affairs through its e-Visa system. The labour side runs on the Royal Decree on the Management of Foreign Workers’ Employment B.E. 2560 — the Foreign Working Management Emergency Decree, as amended in 2018 — and is administered by the Department of Employment under the Ministry of Labour. Each has its own forms, its own fees, its own renewal date and its own penalties.
What follows is the 2026 position for the professional moving to Thailand and for the employer paying for it: the standard Non-B route, the capital and headcount arithmetic behind it, the salary floors Immigration applies, the Board of Investment shortcuts, and the long-stay visas that look like work visas but are not.
Why does Thailand treat the visa and the work permit as two separate things?
Because two different laws are doing two different jobs. The Immigration Act decides whether a foreigner may be physically present in the Kingdom. The Emergency Decree decides whether that foreigner may perform work. A tourist who answers a work email is, on a strict reading, performing work without authorisation; a work permit holder whose extension of stay lapses is present unlawfully even though his permit is valid. The two statuses can and routinely do fall out of alignment.
The practical consequences are specific:
- Different renewal clocks. The work permit is issued for up to one year at a time by the Department of Employment. The extension of stay is granted for up to one year at a time by the Immigration Bureau. They are applied for separately and, unless carefully managed, drift apart by weeks.
- Different scope. The work permit is tied to a named employer, a named position and, in practice, a named workplace. Changing any of the three requires an amendment, not just a notification to HR.
- Different penalties. Working without a permit exposes the worker to a fine of up to THB 50,000 and deportation. Employing a foreigner without a permit exposes the employer to up to THB 100,000 per foreign worker. Working in a prohibited occupation carries fines of up to THB 100,000.
- Different inspectors. Labour inspectors check permits and workplace reality. Immigration officers check stamps, reports and addresses. A clean record with one says nothing about the other.
There is one narrow bridge between them worth knowing: urgent and necessary work of up to 15 days can be performed on written notification rather than a full permit. It is genuinely useful for commissioning engineers and auditors, and it is routinely misused by people who think it covers a fortnight of sales calls. It does not.
How does the Non-B and work permit sequence actually work in 2026?
The order of operations surprises most first-timers, because the labour step comes first.
Step one: the WP3 pre-approval
The Thai employer submits the WP3 form to the labour authorities on the foreign worker’s behalf, together with the applicant’s passport and education records, a power of attorney from the employer, and company documents including commercial registration, VAT registration and social security payment records. The resulting approval letter is valid for one month from issue. For nationals who need it, and for anyone working in Thailand for the first time, the WP3 is a precondition of the business visa — apply for the Non-B without it and the embassy will simply decline.
Step two: the Non-Immigrant B visa, applied for abroad
The Non-B is applied for outside Thailand, through the Ministry of Foreign Affairs e-Visa system at thaievisa.go.th, with the applicant physically present in the country of application. The standard single-entry Non-B must be used within 90 days of issue and grants a 90-day stay from the date of entry. A one-year multiple-entry version exists, as does a three-year multiple-entry Type B for frequent business travellers, which at the London embassy requires evidence of at least THB 3,000,000 in funds and carries a fee of GBP 300. For reference, the same post charges GBP 60 for a three-month single-entry Non-Immigrant visa and GBP 150 for the one-year multiple-entry. Embassy processing typically runs five to ten business days, varying by post.
For plain business visits rather than employment, the London post asks for bank statements showing at least THB 30,000 for single entry or THB 120,000 for multiple entry, plus an invitation letter from the Thai company. Those are visit thresholds, not employment thresholds — do not confuse them with the salary floors discussed below.
Step three: the work permit book
On arrival, the employee collects the work permit from the Department of Employment. The application form costs THB 100. The permit itself is priced by duration: THB 750 for up to three months, THB 1,500 for three to six months, and THB 3,100 for six months to a year, with one-year-plus renewals at THB 3,100 plus a pro-rated amount for the excess. Processing takes around seven days in Bangkok and can stretch to nearly two months in Phuket even with complete documents. Outside BOI projects, the employee may only start work once the permit has actually been issued — not on filing.
Step four: the one-year extension of stay
With the permit in hand, the employee applies at the Immigration Bureau to convert the 90-day stay into a one-year extension. This is the step that most commonly fails, and it fails on salary and on company paperwork rather than on anything about the individual. Immigration wants the company’s certificate of incorporation and shareholder list certified within the last six months, the latest balance sheet, income statement and PND 50 corporate tax return, three recent monthly withholding tax returns, three monthly VAT returns (PP 30 or PP 36), three monthly social security filings, the applicant’s latest personal income tax return, and evidence of genuine business need — typically that the role was advertised and no Thai candidate applied. Photographs and a location map of the workplace are also standard. Applications can be lodged in Thailand up to 45 days before the current permission expires.
What do the four-Thais rule and the THB 2 million capital test cost an employer?
These two rules do more to shape foreign hiring in Thailand than any salary threshold, and they are the reason small foreign-owned consultancies struggle to sponsor anyone at all.
The capital test
A Thai company must hold THB 2,000,000 of registered capital for the first foreign employee and a further THB 2,000,000 for each subsequent one — three foreigners means THB 6,000,000 on the register. Where the employer is a foreign-majority entity, the benchmark rises to THB 3,000,000 per work permit. Where the foreign employee is married to a Thai national, it falls to THB 1,000,000. Full payment of the capital is not invariably required, but the authorities expect to see it genuinely deployed in the operating business rather than parked as a formality.
The headcount ratio
The company must also maintain four Thai employees registered with the Social Security Fund for every work permit, each paid at least the applicable minimum wage. Standard companies are in practice capped at ten work permits; BOI-promoted companies can exceed that. The ratio is checked against real social security filings, which is why the three months of social security returns matter so much at extension time — a Thai employee on the payroll but not on the SSF register does not count.
| Requirement | Thai-majority employer | Foreign-majority employer | Spouse of a Thai national |
|---|---|---|---|
| Registered capital per work permit | THB 2,000,000 | THB 3,000,000 | THB 1,000,000 |
| Thai employees per work permit | 4, on the SSF register | 4, on the SSF register | 4, on the SSF register |
| Practical cap on permits | 10 (more with BOI promotion) | 10 (more with BOI promotion) | 10 (more with BOI promotion) |
The exemptions are narrow but real. The Decree carves out diplomatic and consular staff, officials of the United Nations and its specialised agencies and representatives of member states, persons on missions under government or international agreements, persons engaged in education, culture, arts or sport duties, persons with special permission from the Thai government, urgent work of up to 15 days on written notification, and workers on BOI-promoted projects — who may begin work while the application is still pending provided they apply within 30 days of BOI approval. Everything that follows about ratios and capital falls away for that last group, which is why the BOI route dominates serious inbound hiring. The full picture of what the company itself must carry is set out in our guide to employer compliance when hiring expats in Thailand.
Which occupations are closed to foreigners, and what does the list really block?
Thailand reserves 39 occupations for Thai nationals. The list is a mix of unskilled trades, cultural crafts and licensed professions, and it includes labouring and agricultural work, wood carving, shop assistance, tour guiding, street vending, garment making, hairdressing and beauty treatment, architectural work, and legal or litigation services. Working in a reserved occupation carries fines of up to THB 100,000, and in the more serious framing of the offence, imprisonment is on the table.
What the list actually blocks in practice is narrower than its length suggests, and wider in a few places that catch professionals off guard:
- Architecture and law are the two that bite white-collar expats. A foreign architect can design, advise and manage from Thailand, but cannot sign off as the architect of record; a foreign lawyer can advise on foreign law and manage a matter, but cannot appear in a Thai court.
- Tour guiding is enforced. It is one of the reserved occupations where complaints and inspections are routine, and it sweeps in activity that foreign tour operators think of as hosting.
- Shop assistance and street vending are read broadly. A foreign owner working the till of his own restaurant is, on a literal reading, in a reserved occupation. Permits are usually written to describe management rather than service.
- Everything not on the list still needs a permit. The reserved list is a prohibition, not a scope statement. Being outside it earns you nothing except the right to apply.
The job description written on the work permit therefore matters enormously, and it should be drafted to describe managerial, technical or advisory content rather than hands-on activity that touches a reserved trade. The way that description interacts with the written employment agreement is covered in our analysis of Thai employment contracts and labour law.
How much must you earn before Immigration will extend your stay for a year?
This is the rule nobody tells candidates about until the offer is signed. The work permit has no salary floor of its own; the extension of stay does, and Immigration applies a schedule of minimum monthly salaries graded by nationality. A job offer below the floor for your passport will produce a work permit and then fail at the extension counter.
| Nationality group | Minimum monthly salary |
|---|---|
| Canada, Japan, United States | THB 60,000 |
| Europe (including the United Kingdom), Australia | THB 50,000 |
| Hong Kong, South Korea, Singapore, Taiwan | THB 45,000 |
| India, Malaysia, Middle East | THB 45,000 |
| China, Indonesia, Philippines | THB 35,000 |
| Africa (all), Cambodia, Laos, Myanmar, Vietnam | THB 25,000 |
| Persons working for newspapers in Thailand | THB 20,000 |
Two honest caveats. First, this schedule has not been republished with a fresh 2026 effective date; the version above is the one professional advisers were still applying as of the most recent published update, and Immigration treats it as a guideline applied with discretion rather than a statutory minimum wage. Second, the floors are nationality-based rather than role-based, which produces the uncomfortable result that an American and a Vietnamese doing the same job face thresholds more than twice apart. Budget to the floor for the passport you are actually hiring, not to the market rate for the role.
The salary you declare at the extension is the salary Immigration expects to see on your personal income tax return, and the one the Revenue Department expects to see withheld. Thailand taxes residents — anyone present for an aggregate of 180 days or more in a calendar year — on a progressive scale: nil up to THB 150,000 of net income, then 5% to THB 300,000, 10% to THB 500,000, 15% to THB 750,000, 20% to THB 1,000,000, 25% to THB 2,000,000, 30% to THB 5,000,000 and 35% above THB 5,000,000. Foreign-source income is taxable only where it is earned in a tax year beginning on or after 1 January 2024 and remitted to Thailand in that year or a later one. Social security runs at 5% from each side on a capped monthly wage of THB 17,500, so a maximum of THB 875 each per month, with registration due within 30 days of the employment starting and payment by the 15th of the following month. The full withholding and contribution mechanics are set out in our guide to expat payroll, tax and social security in Thailand.
Does the BOI route escape the ratio and capital rules, and is the LTR visa better?
The Board of Investment runs two quite different things that both end in easier paperwork: promotion of the employing company, and the Long-Term Resident visa for the individual.
BOI promotion and the One Stop Service Centre
A BOI-promoted project is not measured against the four-Thais ratio or the THB 2,000,000-per-permit capital test. Its foreign specialists are an exemption category under the Decree in their own right, and they may start work while the application is pending so long as it is filed within 30 days of BOI approval. The administrative channel changes too: promoted companies and their staff process through the Board’s One Start One Stop Investment Center in Bangkok, which has operated since 2009 and co-locates officials from the investment-related agencies in one building, so that visa, work permit and company filings can be handled without touring four ministries. The practical effect is that a promoted company can hold far more than ten permits and can on-board a specialist in days rather than the seven-day-to-two-month range the Department of Employment quotes by province.
The Long-Term Resident visa
The LTR is the individual-level equivalent, and in 2026 it is the single best deal available to a well-paid professional. It is a ten-year multiple-entry visa — five years of permission to stay, extendable by five more if the qualifications still hold — with a processing fee of THB 50,000 per person when collected in Thailand. Overseas posts charge more; the London embassy lists GBP 1,500. There are four categories:
- Highly-Skilled Professionals — average personal income of at least USD 80,000 a year over the past two years, or between USD 40,000 and USD 80,000 with a master’s degree or higher in science and technology. Thai government agency employees are exempt from the minimum. This is the category that carries the 17% flat personal income tax rate.
- Work-from-Thailand Professionals — the same income test, plus a contract with a listed company, or with a private company that has operated for at least three years with USD 50,000,000 of combined revenue over the last three years, or with a qualifying wholly owned subsidiary. No work permit is granted, because the employer is overseas.
- Wealthy Global Citizens — at least USD 1,000,000 in global or Thai assets in the applicant’s name, and at least USD 500,000 already invested in Thailand before applying, in Thai government bonds with five or more years to maturity, direct investment in Thai-registered companies, or Thai property.
- Wealthy Pensioners — age 50 or over with at least USD 80,000 a year of unearned income, or USD 40,000 to USD 80,000 plus an additional USD 250,000 invested in Thai bonds, companies or property. Earned income does not count.
Every category must also satisfy one financial condition: health insurance covering at least USD 50,000, current Thai social security benefits, or at least USD 100,000 held in a bank account for twelve months. The privileges are where the value sits: a digital work permit at THB 3,000 a year, issued in three to five working days; the 90-day report replaced by a one-year report; a multiple re-entry permit; and up to four dependants — legal spouse and children under 20, with same-sex marriages recognised but partnerships not — each needing USD 50,000 of insurance, Thai social security, or USD 25,000 in the bank for twelve months. Current details are published at ltr.boi.go.th.
The SMART Visa
The SMART Visa predates the LTR and still suits a narrower profile: science-and-technology talent and executives in the targeted S-Curve industries. Category T (Talent) requires a minimum monthly salary of THB 200,000 and a contract with an S-Curve company that has at least a year to run, and is issued for up to four years. I (Investor) requires at least THB 20,000,000 invested in a technology-based company in a targeted industry, for a maximum of four years. E (Executive) requires a bachelor’s degree plus ten years’ experience and the same THB 200,000 monthly salary, issued for one year and renewable for two. S (Startup) requires a THB 600,000 fixed deposit held for a year or more, health insurance, and participation in an endorsed incubation or accelerator programme. O covers spouses and children. SMART holders need no work permit for work at the endorsed company, report annually rather than every 90 days, and need no re-entry permit; in the I, E and S categories the spouse may also work without a permit. Qualification endorsement takes roughly 30 working days.
Which long-stay visas let you live in Thailand but not work there?
This is where 2026’s most expensive misunderstandings live.
The Destination Thailand Visa
The DTV is a five-year multiple-entry visa granting 180 days per entry, with one extension of up to 180 days available from the Immigration Bureau once in Thailand; after 180 plus 180 days you leave and re-enter on the same visa. The financial requirement is a closing balance of at least THB 500,000 (around GBP 12,000) in the applicant’s own name, and the London fee is GBP 300. There are three sub-categories: DTV1 for workcation — digital nomads, remote workers, foreign talent and freelancers; DTV2 for Thai soft power activities such as Muay Thai, Thai culinary training, sports training and medical treatment; and DTV3 for the spouse and children under 20 of a DTV holder. Applicants must show proof of permanent residence in the country of application and a police clearance certificate issued within the last six months.
And the limitation that matters: working for a company in Thailand is not permitted on a DTV. The visa contemplates income from an overseas employer or overseas clients. It is not a work visa with a lower bar; it is a long-stay visa for people whose employer is somewhere else. A Thai company that puts a DTV holder on its payroll has employed a foreigner without a work permit, with the employer-side exposure of up to THB 100,000 per worker that implies.
The Thailand Privilege Card
The former Elite card is now Thailand Privilege, sold in five tiers: Bronze at THB 650,000 for five years, Gold at THB 900,000 for five years, Platinum at THB 1,500,000 for ten years, Diamond at THB 2,500,000 for fifteen years, and Reserve at THB 5,000,000 for twenty years, by invitation only. It buys residence, convenience and fast-track services. It does not buy the right to work: employment is not permitted on the membership alone. A Privilege member who wants to work still needs a work permit obtained through an employer, on the ordinary terms.
What does staying compliant actually require — reporting, family, PR and citizenship?
90-day reporting and the TM47
Every foreigner on a long-term non-immigrant visa or extension of stay must report their current address every 90 days, on form TM47. The filing window is 15 days before to 7 days after the 90-day period expires. Online filing is available only once you have reported the current visa or extension in person or by post at least once, and is not available for a first report or after a change of passport, address or a fresh entry into Thailand; the online submission must land within 15 days of the due date. Failure to report attracts a fine of THB 2,000, rising to THB 5,000 if the omission comes to light through arrest. LTR and SMART holders report annually instead.
The TM30 and the re-entry permit
The TM30 is the notification of a foreigner’s place of residence, filed by the house-master, owner or possessor of the property rather than by the foreigner. It is a separate obligation from the 90-day report, and it is the one that most often turns a routine counter visit into a problem, because Immigration asks for the TM30 record when processing other applications. Keep a copy of every TM30 acknowledgement your landlord or hotel files.
The re-entry permit is the other quiet trap. An extension of stay is cancelled the moment you leave Thailand without a valid single or multiple re-entry permit — you return on a fresh entry stamp and the year you paid for is gone. LTR and SMART holders are exempt; everyone on an ordinary Non-B extension is not. Buy the multiple re-entry permit at the same counter as the extension, every year, whether or not you expect to travel.
Family and dependant visas
Dependants of a Non-B holder are admitted on Non-Immigrant O visas, with extensions tracking the principal’s. A dependant visa carries no work authorisation of its own: a spouse who wants to work needs an employer, a work permit and — because their own extension would then rest on their own employment — their own salary floor. The exceptions are the privileged routes. LTR holders may bring up to four dependants, spouse and children under 20. In the SMART I, E and S categories the spouse may work without a work permit, which for a dual-career couple can be worth more than any tax concession.
Permanent residence
Permanent residence exists, it is genuinely valuable, and the odds are poor. The annual quota is up to 100 applicants per nationality, with 50 for stateless persons, published in the Government Gazette. Applications open in an annual window set by the Immigration Department. The categories are investment, working or business, humanitarian — relatives of a Thai citizen or permanent resident, meaning a legal spouse, legal parent, or unmarried child under 20 — expert, and exceptional circumstances decided case by case. Typical criteria include three years of employment or residence in Thailand, Thai personal income tax paid for at least three years, a salary of up to THB 80,000 a month depending on category, relevant qualifications, and an oral Thai language interview conducted by an immigration officer. Processing runs one to two years, sometimes longer. For a national of a country with a large expatriate population in Thailand, a quota of 100 against the size of that population is the whole story.
Citizenship
Naturalisation sits behind permanent residence, not alongside it: a permanent resident becomes eligible to apply for Thai citizenship after five years as a PR, subject to the requirements of the Nationality Act — including a demonstrated income and tax record, Thai language ability and a declaration of intent regarding previous citizenship. Published approval volumes are small and the discretion is wide, so citizenship is best treated as a possible end point of a fifteen-year plan rather than an objective of a relocation. For the overwhelming majority of professionals, the LTR visa delivers most of what citizenship would, a decade at a time, for THB 50,000.
Frequently Asked Questions
Can I change employers without leaving Thailand?
The work permit is tied to a named employer, position and workplace, so a move means a new permit rather than an amendment of the old one. In practice the new employer repeats the capital and ratio tests on its own numbers, and your extension of stay has to be re-based on the new employment. The timing is the risk: your old permit is cancelled when the employment ends, and your extension of stay rests on that employment. Line the new permit up before resigning, and expect your new employer’s registered capital and social security filings to be scrutinised exactly as the first one’s were.
Does the 17% LTR tax rate apply to all four categories?
No. The flat 17% personal income tax rate is published as a privilege for the Highly-Skilled Professional category only. Wealthy Global Citizens, Wealthy Pensioners and Work-from-Thailand Professionals are not listed as receiving it, and the official material gives no tax rate for those three. Work-from-Thailand Professionals in particular are not granted a Thai work permit at all, because their employer is overseas, and their Thai exposure turns instead on the 180-day residence test and the remittance rule for foreign-source income. If the 17% rate is the reason you are applying, make sure you are applying in the right category.
How long does the whole Non-B and work permit process take end to end?
Budget six to ten weeks from the employer’s first filing to a work permit in hand, and a further few weeks to the one-year extension. The WP3 pre-approval has to be obtained and is then valid for one month. Embassy processing of the Non-B runs five to ten business days depending on the post. The work permit itself takes around seven days in Bangkok but can approach two months in Phuket even with complete papers. Province matters more than nationality here, and the WP3’s one-month validity is the constraint that most often forces a re-filing.
Do I still need a Digital Arrival Card if I hold a long-term visa?
Yes. The Thailand Digital Arrival Card has been required since 1 May 2025 for all foreign nationals arriving by air, land or sea, regardless of visa type, and it is completed online before travel — registration opens up to three days before departure. It is an arrival formality, not a substitute for anything: it does not replace the TM30 residence notification, the 90-day report, or a re-entry permit. Travellers who assume a ten-year LTR exempts them from arrival paperwork find out at the counter that it does not.
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