Thailand Law Changes for Foreigners in 2026: Proposed, Passed and in Force.

How this tracker works

Thailand law changes reach foreigners in stages, and much of the confusion online comes from treating a proposal as if it were already law. A rule announced by a minister, approved by the Cabinet or opened for public comment can still change, stall or disappear before it binds anyone. Acts, royal decrees and ministerial regulations generally take effect once they are published in the Royal Gazette and their start date has passed. Agency orders and notices, which account for several entries below, apply from the date the issuing agency sets.

Every entry below carries one of these status labels:

Each entry links the source for its status. Where only press reporting supports a status, the entry says so. A few entries are agency systems or orders rather than statutes (the DTV document list, the THIM app, e-WorkPermit, the Revenue Department and DBD orders), so "In force" for those means the agency is already applying them. Some entries took effect in 2024 or 2025 and are included because they still shape what foreigners face in 2026. The Thai-language instrument is the authoritative text, so treat the English summaries here as unofficial. Everything was checked on 18 October 2026.

Thailand law changes at a glance

Visa and immigration changes

Visa-free stays cut to 30 days. In force from 15 September 2026. The Cabinet approved the review on 19 May 2026 and the revised schemes were published in the Royal Gazette on 31 August 2026. The 60-day exemption is gone: 60 countries and territories now get 30 days for tourism, two (Seychelles and Mauritius, named on the embassy page cited in the next entry) get 15, and visa on arrival is limited to three countries. The review covers only these tourism schemes and does not change other visa categories. Visitors already in Thailand may stay until the last date on their passport stamp. The full lists, extensions and overstay rules are in the Thailand visa exemption guide.

Two visa-exempt entries by land or sea per year. In force from 15 September 2026. The Royal Thai Embassy in Doha lists the cap of two land or sea entries per calendar year under the tourist exemption, with nationals of Malaysia, Brunei, Indonesia and Singapore excluded. Some missions, such as the Royal Thai Embassy in London, describe it more broadly as two exempt entries a year with no land or sea qualifier, so the scope is not stated the same way everywhere.

DTV applications tied to your country of permanent residence. In force from 31 August 2026. The Department of Consular Affairs added supporting documents for the Destination Thailand Visa. The Royal Thai Embassy in Moscow's notice on the DTV change replaces the document showing your current location with proof of permanent residence and adds a criminal record clearance certificate. Applications filed before 31 August 2026 are processed under the old rules. Other missions describe the residence proof as residence in the country where you apply, so in practice applicants file where they are a citizen or permanent resident, and applying from a neighbouring country as a visitor no longer works. Missions differ on the detail, so check your own embassy's checklist. Help with the visa itself is listed under DTV visa services.

The THIM app. Launched 25 September 2026. The Immigration Bureau officially launched the THIM app, which already handles the digital arrival card. The Bureau lists visa extensions and 90-day reports among services it plans to add. Until that happens, the 90-day report is still filed through the existing online system or at an immigration office, as the 90-day report guide explains. The Thailand Digital Arrival Card itself has been mandatory for all non-Thai nationals since 1 May 2025, according to the Royal Thai Embassy in Abu Dhabi.

Immigration Act amendment. In parliament. A Cabinet bill amending the Immigration Act passed its first reading in July 2026 and sits with a House ad hoc committee listed by Parliament. The Bangkok Post reported that it aims to cut duplicate reporting of where foreigners stay, the system behind the TM30 notification. Until the bill passes, the current reporting rules apply.

Tourist entry fee. Proposed. The Ministry of Tourism and Sports held a public hearing on a fee for foreign tourists from 23 August to 27 September 2026. The public summary of the draft does not state a rate. Khaosod English reported on 9 October 2026 that the ministry recommends 450 baht per person, with the proposal still to go to the Cabinet.

Departure tax for every traveller. Proposed. The Revenue Department is consulting on a draft Departure Tax Act until 29 October 2026. It would apply to everyone leaving Thailand, whatever their nationality, with the rate set by regulation and capped at 5,000 baht per departure. The Nation reported an initial rate of 1,000 baht, collected only on air departures at first. Nothing is payable yet.

Work, employment and family changes

Work permits move online. In force since 13 October 2025. The Department of Employment's e-WorkPermit system opened nationwide on 13 October 2025 for employers and foreign workers, with fees paid and applications tracked online and an appointment for biometrics. The digital work permit guide covers the process.

Longer maternity leave and paid spouse leave. In force since 7 December 2025. The Labour Protection Act (No. 9) B.E. 2568 took effect on 7 December 2025. Maternity leave rose from 98 to 120 days, with the employer paying full wages for up to 60 days, and an employee whose spouse gives birth gets 15 days of fully paid leave. The official summary describes the changes for employees generally and does not limit them by nationality.

Social security wage ceiling raised. In force since 1 January 2026. The Social Security Office now calculates contributions on wages between 1,650 and 17,500 baht a month. The Bangkok Post reported that the ceiling rose from 15,000 baht, that employer and employee each pay up to 875 baht a month, and that further rises are scheduled to 20,000 baht in 2029 and 23,000 baht in 2032. Employers working out the new costs can compare payroll services, and the guide to hiring employees in Thailand sets out the wider obligations.

Marriage equality. In force since 23 January 2025. The amendment to the Civil and Commercial Code took effect on 23 January 2025, allowing same-sex couples aged 18 or over to register a marriage with the same rights as opposite-sex couples, according to the government announcement. Registration is open at district offices and at Thai embassies and consulates abroad.

Tax changes

Foreign income brought into Thailand is taxable. In force since 1 January 2024. Revenue Department Order Por. 161/2566, as amended by Por. 162/2566, is an administrative order rather than a new statute. It makes a Thai tax resident pay tax on foreign income in the year it is brought into Thailand, for money remitted from 1 January 2024 onward. Income that arose before 1 January 2024 is excluded. The Revenue Department's guide to who pays personal income tax states the general rule: a resident pays tax on Thai income and on the portion of foreign income brought into Thailand. Residence and the 180-day test are covered in the Thailand tax residency guide.

Exemption for remitted foreign income. Not law. In May 2025 the Revenue Department floated an exemption for foreign income brought in within a set period after it was earned, which the Nation reported at the time. No such regulation has been published. The Revenue Department's own list of ministerial regulations contains nothing on remitted income as of 18 October 2026, so the 2024 rule above still applies in full.

Crypto gains tax exemption. In force for 2025 to 2029. Ministerial Regulation No. 399 (B.E. 2568), on that same Revenue Department list, exempts individuals' gains from transferring cryptocurrency or digital tokens through a digital asset exchange, a licensed broker or a licensed dealer under Thai digital asset business law. The Nation reported that it was published in the Royal Gazette on 5 September 2025 and quoted the clause: it covers income received from 1 January 2025 to 31 December 2029. The clause as quoted names licensed platforms only, so gains made elsewhere are not clearly covered.

e-Withholding tax at 1%. Gazetted 9 October 2026. Ministerial Regulation No. 402 (B.E. 2569) appeared in the Royal Gazette of 9 October 2026 and was listed on the Revenue Department's new-law updates page on 12 October 2026. It sets withholding tax at 1% on certain payments made through the e-Withholding Tax system from 1 January 2026 to 31 December 2027, reducing the rate set by Ministerial Regulation No. 144 (B.E. 2522). Because it covers payments from the start of 2026, it applies to the period before the Gazette date.

VAT held at 7%. Cabinet-approved. On 27 July 2026 the Cabinet approved the principle of a draft royal decree keeping VAT at 7% until 30 September 2027, as the Revenue Department's press release records. Its press release list also shows it confirming on 2 August 2026 that the 7% rate stays. The sources checked do not show the royal decree itself in the Royal Gazette, so this entry keeps the Cabinet-approved label. Companies registering for VAT can find VAT registration services.

Import duty and VAT on low-value online purchases. In force since 1 January 2026. The 1,500 baht exemption for low-value imports ended, and the government said the Customs Department would collect import duty and VAT on all foreign goods sold online, including items worth as little as 1 baht. The Nation reported in September 2026 that the policy took effect on 1 January 2026, according to the Customs Department's announcement.

Global minimum tax. In force since 1 January 2025. The Emergency Decree on Top-up Tax B.E. 2567 brought in a 15% minimum rate for multinational companies operating in Thailand whose tax falls below that rate. Whether a particular company is in scope depends on its group's size and structure. Firms with group exposure can discuss it with a tax lawyer.

Company and business changes

Nominee shareholder checks at registration. In force in three steps. The Department of Business Development has tightened how it registers companies with foreign shareholders.

1. From 1 January 2026, Thai shareholders in companies where foreigners hold less than half the shares, or where a foreign director has signing authority, show three months of bank statements when registering, according to the Ministry of Commerce.
2. From 1 April 2026 (the date the ministry gives), Central Partnership and Company Registration Office Order No. 1/2569, dated 16 March 2026, requires written confirmation that every shareholder actually invested, when foreign partners or foreign signing directors are added.
3. From 1 August 2026, Order No. 2/2569 extends the bank-statement and investment checks to later amendments, as the Nation reported on 31 July 2026. The Ministry of Commerce had earlier given 1 August as the expected start date.

Nominee arrangements carry legal risk under the Foreign Business Act, which the nominee shareholders guide explains.

Seven activities freed from the Foreign Business Act. In force; gazetted 28 August 2026. Ministerial Regulation No. 5 (B.E. 2569) was published in the Royal Gazette on 28 August 2026 and exempts seven more service activities from the requirement to obtain a foreign business licence. They include intra-group administrative, HR and IT services, treasury centre services, Type 1 telecommunications services and petroleum drilling services to concession holders. The regulation also updates the rules for securities and derivatives businesses. The government summary describes the activities as now exempt and gives no separate start date. Sector-specific licences are a separate matter.

Five more business groups. Proposed. A further draft regulation covering securities support services, aircraft maintenance, intra-group client sourcing and debt collection, and services to state enterprises went to a public hearing that closed on 30 September 2026. The wider rules are covered in the Foreign Business Act guide, and a corporate lawyer can check whether a specific activity is restricted.

Property changes

Transfer and mortgage fees cut to 0.01%, for Thai buyers only. In force to 30 June 2027. Two Ministry of Interior notices dated 30 June 2026 cut the registration fee to 0.01% for houses, commercial buildings, land with such buildings and condo units priced and appraised at 7 million baht or less, with any mortgage registered at the same time also at 7 million or less. The Phichit Provincial Land Office states that the measure covers Thai-national individuals only and runs from 1 July 2026, the Gazette date, to 30 June 2027. Withholding tax, specific business tax and stamp duty are unchanged. Foreign buyers pay the standard fees, which the property transfer fees guide sets out.

Condo foreign quota raised to 75%. Not law. The Cabinet agreed in principle in June 2024 to raise the cap to 75% of usable space and told the Land Department to draft an amendment, as the Nation reported. No amendment to the Condominium Act appears among the public hearings on law.go.th as of 18 October 2026. The Board of Investment's guidance on condo ownership still applies the 49% limit, and a transfer that would push a building over it is refused. The condo buying guide explains how the quota is checked.

99-year leases. Shelved. The Department of Lands held a public hearing in August 2025 on rights of up to 99 years over property held by state agencies. In September 2025 the Nation reported that the incoming government would not pursue the draft. Existing lease limits still apply, and the leasehold and freehold guide explains them.

Hotel Act reform. In parliament (press-reported). The Bangkok Post reported that the House approved two bills amending the Hotel Act in principle in July 2026. Parliament's own record for those bills was not checked, so that status rests on press reporting. Separately, a draft Hotels and Small Accommodation Act is at a public hearing on its principles until 19 October 2026, and an earlier Council of State draft Accommodation Act went to hearing in late 2025. None of these has passed, and no source checked says any of them legalises daily condo rentals, so the current rules still apply. The short-term rentals guide covers them, and a property lawyer can check a specific building.

Data protection

A new Personal Data Protection Act. Proposed. The Personal Data Protection Committee's office held a public hearing on a replacement act in November 2025, aimed at data-subject rights, administrative measures and private-sector safeguards. The hearing is the latest step shown on law.go.th. The current act still applies, and its fines are already being imposed: the Bangkok Post reported fines of over 15 million baht across five cases in 2025.

Rules that are often misreported

Four claims that the official record does not support:

• Foreign income brought in within a year or two is tax-free. Not law. The 2024 rule applies.
• Foreigners can now own 75% of a condo building. Not law. The 49% limit applies.
• Foreigners can sign 99-year leases. The proposal was reported shelved. Existing lease limits still apply.
• The 90-day report can be filed in the THIM app. Planned, not live.

When a page makes one of these claims, check whether it names the published instrument. If it cannot, treat it as a proposal.

Update log

• 18 October 2026. Tracker published. Every entry was checked against its cited source on this date, and entries that rest on press reporting say so.

When to speak with a professional

A change in status is the moment to check your own position. A lawyer can tell you whether a new rule reaches your company, visa or property, and whether a proposal is far enough along to plan around. An immigration lawyer handles visa and reporting questions, and tax and corporate questions go to the specialists linked in each section.

This tracker is general information, not legal advice. Statuses change, so check the official source for each entry before relying on it.