Thailand Revises Visa Regulations: Key Implications for Business Travel and Tax Residency

Key summary

Amendments to Thailand's visa exemption and Visa on Arrival (VoA) schemes came into effect on September 15, 2026, following a Ministry of Interior announcement published in the Royal Gazette. These changes eliminate the general 60-day visa exemption, introducing a 30-day tourist exemption (for passport holders from 60 countries/regions), a new 15-day tourist exemption for citizens of Mauritius and Seychelles, and a revised VoA list. Additionally, the minimum individual income requirement for the "affluent global citizen" category has been removed, and the eligibility criteria for the "professional working in Thailand," "highly skilled professional," and "dependent" categories have been relaxed or expanded. The 30-day tourist exemption is limited to two entries per year through land border checkpoints. This tourist exemption is not a general means of authorization for business travel, and business people and consultants should assess the actual activities of each visit and determine whether a separate work permit is required. Immigration permits and Thai tax residency are separate legal matters, and residency is determined by staying in Thailand for 180 days or more within a tax year. Non-Thai nationals must submit an online Thailand Digital Arrival Card (TDAC) three days before arrival.