Immigration & Visas
The Right Visa Changes Everything
Thailand’s immigration framework is a layered system of visa categories, extensions, work permits, reporting obligations, and compliance requirements — each with its own rules, deadlines, and penalties for non-compliance. Choosing the wrong visa category, missing a 90-day report, or letting a re-entry permit lapse can unravel months of planning and, in the worst case, result in overstay fines, detention, or deportation.
For foreigners on the islands, the challenge is compounded by distance from Bangkok’s central immigration offices, limited local resources, and the practical reality that most immigration processes require documentation in Thai, employer sponsorship, or in-person attendance at government offices. What should be a routine administrative matter often becomes a source of significant stress and wasted time.
At Samui Legal & Tax, we handle immigration as an integrated service — connecting your visa status with your business structure, work permit requirements, tax residency, and long-term plans. Whether you need a Non-Immigrant B visa and work permit for your new company, a retirement visa extension, a marriage visa for your Thai spouse, or guidance on the Long-Term Resident or Thailand Privilege programmes, we manage the process end-to-end: document preparation, government liaison, and ongoing compliance monitoring so nothing falls through the cracks.
What We Handle
Immigration Services for Every Stage of Expat Life
Business Visa & Work Permits
The Non-Immigrant B visa is the standard entry point for foreigners intending to work or conduct business in Thailand. We handle the full sequence: obtaining the employer’s pre-approval letter (Form WP.3) from the Department of Employment, supporting the visa application at the Thai embassy, and — once the employee enters Thailand — filing the work permit application (Form WP.1) with the Ministry of Labour. The employer must meet strict requirements: THB 2 million paid-up capital per foreign employee, a 4:1 Thai-to-foreign employee ratio, and compliance with tax and Social Security obligations. Work permits are typically valid for one year and must be renewed annually. We coordinate the entire process, including the annual extension of stay at Immigration.
Retirement Visa Extensions
The retirement visa (Non-Immigrant O or O-A) allows foreigners aged 50 and over to live in Thailand on a one-year renewable basis. Financial requirements: a Thai bank deposit of at least THB 800,000 (seasoned for at least 2–3 months before application), or monthly income/pension of at least THB 65,000, or a combination totalling THB 800,000 annually. The O-A visa additionally requires health insurance meeting minimum Thai coverage thresholds. We prepare and submit the annual extension application at the Koh Samui Immigration office, manage the financial documentation and bank letter requirements, and ensure the deposit is maintained at the required levels throughout the year. Retirement visa holders cannot work in Thailand.
Marriage & Family Visas
Foreigners married to a Thai national can obtain a Non-Immigrant O visa based on marriage, extendable annually. Financial requirement: a Thai bank deposit of at least THB 400,000 (seasoned for 2 months), or monthly income of at least THB 40,000, or a combination. We handle the application and annual extension, including preparation of the marriage certificate, household registration, spouse’s income documentation, and the map and photographs of your residence that Immigration requires. A key advantage: if you obtain a work permit, the employer’s requirements are reduced — only 2 Thai employees and THB 1 million registered capital instead of the standard 4:1 ratio and THB 2 million.
Long-Term Resident (LTR) Visa
The 10-year LTR visa, administered by the BOI, targets four categories of high-potential foreigners: Wealthy Global Citizens (USD 1M assets, USD 80K annual income, USD 500K Thai investment); Wealthy Pensioners (age 50+, USD 80K annual income or USD 40K with USD 250K investment); Work-from-Thailand Professionals (USD 80K annual income from established foreign employer); and Highly Skilled Professionals working in targeted industries. Benefits: 10-year validity, multiple entry, annual reporting (not 90-day), no re-entry permit, exemption from 4:1 ratio, and — for certain categories — a flat 17% personal income tax rate. We manage the BOI pre-screening, documentation, and visa issuance.
Thailand Privilege (Elite) Visa
The Thailand Privilege Card (formerly Thai Elite) offers long-term access through a membership programme, with visa validity of 5, 10, or 20 years. No age, employment, or asset requirements — only a clean criminal record and the membership fee (from THB 900,000 for 5 years to THB 5 million for 20 years). Benefits: multiple entry, VIP airport fast-track, government concierge services, and no bank deposit requirements. Ideal for foreigners who want hassle-free long-term residence without the compliance burden of retirement or business visas. However, it does not grant the right to work — a separate work permit is still required for employment. We advise on which tier suits your situation.
SMART Visa
The SMART Visa targets foreign entrepreneurs, executives, investors, and highly skilled professionals in Thailand’s targeted industries (technology, biotechnology, advanced manufacturing, digital, creative, and others). The SMART-S visa (for startups) offers a 2-year stay, renewable, with work authorisation within the certified business and annual immigration reporting. Spouses and children qualify for the SMART-O visa, with spouses permitted to work. Eligibility requires certification of your startup or business in a targeted industry. We coordinate the application through the BOI’s One Start One Stop service.
90-Day Reporting & TM30 Compliance
Every foreigner on a long-term visa must report their address to Immigration every 90 days. Late reporting triggers a THB 2,000 fine (within 7 days) or THB 5,000 (beyond). Additionally, landlords and property managers must file a TM30 notification within 24 hours of a foreigner staying at their property. We manage both obligations as part of our ongoing compliance service — filing 90-day reports online or in person, coordinating TM30 filings with your landlord, and maintaining a calendar of all immigration deadlines. In 2025, enforcement of both requirements has intensified.
Re-Entry Permits & Extensions
If you leave Thailand without a re-entry permit, your visa extension is automatically cancelled — regardless of remaining validity. This is one of the most common and costly mistakes foreigners make. We obtain re-entry permits (single: THB 1,000; multiple: THB 3,800) before your travel and manage all annual visa extensions: preparing documentation, attending Immigration, and managing the pre-extension checklist. For urgent situations — imminent expiration, overstay risks, or unexpected travel — we provide same-day emergency assistance at the Koh Samui Immigration office. Note: LTR, Thailand Privilege, and PR holders do not need re-entry permits.
Permanent Residency & Citizenship
Thailand opens permanent residency (PR) applications annually in limited numbers. Requirements: Non-Immigrant visa and work permit for at least 3 consecutive years, minimum income thresholds (varying by nationality), basic Thai language ability, and a clean background check. PR removes the need for annual visa renewals, eliminates re-entry permit requirements, and lifts capital and ratio requirements for work permits. The annual quota is approximately 100 per nationality. We assess eligibility, prepare the application (filed during a narrow annual window), and represent you throughout — including the interview at Bangkok Immigration. Processing takes approximately 12–18 months.
Which Visa Is Right for You?
Thailand offers a wide range of visa categories. Here are the ones most relevant to foreigners on the islands — each with different rights, obligations, and costs.
Non-Immigrant B
90-day initial visa, extendable to 1 year. Requires employer sponsorship, WP.3 pre-approval, and a work permit. THB 2M capital + 4:1 ratio per foreign employee. The standard pathway for employment and business.
Non-Immigrant O / O-A
For foreigners aged 50+. Annual extension with THB 800K bank deposit or THB 65K monthly income. O-A requires health insurance. No right to work. 90-day reporting required.
Non-Immigrant O
Based on marriage to Thai national or supporting Thai child. THB 400K deposit or THB 40K monthly income. Reduced employer requirements for work permits. Annual extension.
Long-Term Resident
BOI-administered 10-year visa. Four categories targeting wealthy, retired, remote, and skilled professionals. Annual reporting only. THB 50K fee. Potential 17% flat PIT rate.
Thailand Privilege
Membership-based long-term visa. No financial requirements beyond the fee (THB 900K–5M). VIP airport service. Multiple entry, no re-entry permit. Does not authorise work.
SMART Visa
For entrepreneurs and specialists in targeted sectors. 2–4 year validity. Work authorisation within certified business. Annual reporting. Spouse work rights. BOI pre-screening required.
Investment Visa
For qualifying investments in Thailand. Immigration Bureau Order 238/2568 (effective Oct 2025) establishes two pathways based on investment value and type. Annual extension.
Non-Immigrant ED
For students in Thai educational institutions or language schools. 90-day initial visa, extendable. No right to work without separate permit. Popular for Thai language study.
Permanent Residency
Annual quota-based programme. Requires 3+ years on Non-Immigrant visa, minimum income, basic Thai, and background check. Eliminates annual renewals and ratio requirements.
From Assessment to Ongoing Compliance
A structured approach that connects your visa status with your business plans, tax position, and long-term goals.
Assess
Review your current status, goals, family situation, employment, and financial position to identify the optimal visa pathway.
Prepare
Compile all documentation — employer paperwork, financial evidence, medical certificates, photos, and government forms — in Thai and English.
Apply
Submit the visa or work permit application, attend Immigration or the Department of Employment, and manage any requests for additional information.
Secure
Obtain the visa stamp, work permit, or extension. Set up re-entry permits, 90-day reporting schedule, and compliance calendar.
Maintain
Ongoing compliance: 90-day reports, annual extensions, work permit renewals, TM30 coordination, and proactive alerts before every deadline.
The 15 Immigration Questions Foreigners Ask Most
Ranked by frequency across our consultations and Thailand-wide search data. Click any question to expand.
Can I convert a tourist visa to a business visa without leaving?
Generally, no. Most visa types (Tourist, Exempt, Elite) cannot be converted to a Non-B visa inside Thailand. You must leave and apply at a Thai embassy abroad (commonly in Vientiane, Penang, or Phnom Penh). Standard practice involves obtaining a WP.3 pre-approval letter before traveling to the embassy.
Can I get permanent residency in Thailand?
Yes, if you have held a Non-Immigrant visa for 3+ consecutive years and meet income/language requirements. There is a strict annual quota (100 per nationality). It removes the need for annual renewals and is a prerequisite for Thai citizenship.
Can I own a business and get my own work permit?
Yes. As a director/shareholder, your company can sponsor your Non-B visa and work permit. Standard requirements: THB 2M capital and 4 Thai employees. If married to a Thai, requirements drop to THB 1M capital and 2 Thai employees.
Can I work remotely in Thailand for a foreign company?
Technically no, without authorization. "Work" includes remote tasks performed on Thai soil. The safest legal paths for digital nomads are the LTR (Work-from-Thailand) visa or setting up a Thai company to sponsor a work permit. Enforcement at co-working spaces has increased in 2025.
Can my spouse and children stay on my visa?
Yes, via Non-Immigrant O (dependent) visas. Dependents do not automatically get work rights unless they are under the LTR or SMART visa programs; otherwise, they need their own Non-B and work permit to be employed.
Do I need a re-entry permit?
Yes. Without one, your visa extension is automatically cancelled the moment you leave Thailand. Single permits cost THB 1,000 and multiple permits cost THB 3,800. LTR, Thailand Privilege, and Permanent Residents are exempt from this requirement.
How long does a work permit take to process?
Standard processing takes 4–6 weeks after obtaining the visa. BOI-promoted companies can be expedited to 2–3 weeks. LTR and SMART visas have different pre-screening timelines. As of August 2025, personal visits to the Department of Employment for collection are often no longer required.
Is the Thailand Privilege (Elite) visa worth it?
It is the simplest long-term path (5–20 years) for a fee of THB 900k–5M. It requires no proof of income or age and includes airport fast-track. However, it does not authorize work and does not lead to permanent residency.
What are the penalties for working without a permit?
For the worker: Fines of THB 5k–100k, imprisonment up to 5 years, deportation, and blacklisting. For the employer: Fines of THB 10k–100k per illegal employee. Repeat offenses result in 1-year imprisonment and a 3-year hiring ban.
What are the requirements for a retirement visa?
You must be 50+ years old and meet financial criteria: THB 800k in a Thai bank, or THB 65k monthly income, or a combination. The O-A visa (from abroad) also requires health insurance. You cannot work on this visa and must complete 90-day reporting and obtain re-entry permits for travel.
What happens if I overstay my visa?
Overstaying carries a fine of THB 500/day (max THB 20k). Entry bans apply for longer overstays: 90+ days results in a 1-year ban; 1+ year results in a 3-year ban, etc. If caught by authorities, you face arrest, detention, deportation, and an automatic 5-year ban.
What is 90-day reporting and what happens if I miss it?
Long-term visa holders must notify Immigration of their address every 90 days. Reporting can be done in person, online, or by mail. Fines range from THB 2,000 to THB 5,000 for late reporting. Additionally, landlords must file a TM30 form within 24 hours of a foreigner staying at their property.
What is the LTR visa and do I qualify?
A 10-year visa targeting "Wealthy Global Citizens," "Wealthy Pensioners," "Work-from-Thailand Professionals" (remote workers), and "Highly Skilled Professionals." Benefits include 10-year stay, annual reporting, and no re-entry permit requirement. Initial fee is THB 50,000.
What jobs are foreigners prohibited from doing?
39 occupations are reserved for Thais, including manual labor, agriculture, hairdressing, driving, tour guiding, and legal practice (with exceptions). Professional and specialist roles are generally open, provided a work permit is issued for an eligible position.
What visa do I need to work in Thailand?
You need a Non-Immigrant B visa and a work permit. "Work" is defined broadly as any use of physical energy or knowledge, including remote work or volunteering. Employers must have THB 2M paid-up capital and a 4:1 Thai-to-foreign employee ratio. Working without a permit carries fines up to THB 100k, imprisonment, and deportation.