Digital Nomad in Thailand: DTV, Tax, Insurance and Where to Base
The DTV is valid for 5 years and allows 180 days per entry, with financial evidence of no less than THB 500,000. Staying 180 days in a tax year makes you a Thai tax resident. Foreign income earned from 2024 is then taxed when you bring it into Thailand.
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The DTV is the visa built for remote workers: valid for 5 years, 180 days per entry. The fee is USD 400 at Washington D.C. and GBP 300 at London. You show financial evidence of no less than THB 500,000. The tax line sits at 180 days: stay that long in a calendar year and you count as resident.
Three long-stay options bar work for Thai clients or employers: the DTV, LTR Work-from-Thailand and Privilege membership.
Which visa fits a remote worker
- Tourism for up to 30 days: visa exemption.
- Months of remote work with THB 500,000 in the bank: the DTV.
- Employed abroad by a listed company, with income of USD 80,000 a year: LTR Work-from-Thailand.
- Study at a school: the ED visa.
- A Thai employer hiring you: a work permit, which starts with entry on a Non-Immigrant visa.
| Visa | Stay | Cost | What you show |
|---|---|---|---|
| DTV | 180 days per entry, valid 5 years | USD 400 Washington, GBP 300 London | Financial evidence of no less than THB 500,000 |
| Visa exemption | Up to 30 days, tourism only | Extension THB 1,900 | Proof of accommodation and onward travel; funds of THB 20,000 per person may be asked |
| LTR Work-from-Thailand | Renewable 10 years: 5 plus 5 | THB 50,000 if collected in Thailand | Income of USD 80,000 a year, or USD 40,000 with a Master’s degree or higher, owned IP or Series A funding |
| ED (study) | 90 days from entry | USD 80 at Washington | School letter confirming enrolment |
| Thailand Privilege | Special Entry sticker 90 days per entry; Privilege Entry sticker 1 year per entry | Bronze THB 650,000 for 5 years | No income or investment requirement beyond the fee |
Visa exemption is a tourist stay
A Gazette announcement of 31 August 2026 sets 30 days for the listed nationalities. It takes effect on 15 September 2026. A companion announcement repeals the earlier 60-day exemption.
You may ask for one extension of up to 30 days. At land borders the 30-day exemption allows no more than two entries per calendar year.
Travellers who plan more than two visits a year, or purposes other than tourism, are strongly advised to apply for an appropriate visa. The visa exemption guide has the full rules.
The DTV in detail
The DTV covers remote workers and freelancers. It also covers people joining activities such as Muay Thai courses or Thai cooking classes, and spouses and dependent children. You apply on the Thai e-Visa platform or at a Royal Thai Embassy or Consulate-General.
Funds and documents
The funds proof differs by post.
- Washington D.C.: bank statements for the last three months, each ending at no less than THB 500,000.
- London: financial evidence of no less than GBP 12,000.
- Helsinki: a bank statement ending at no less than THB 500,000, or EUR 15,000.
For remote work you show an employment contract, an employment certificate or a professional portfolio. Applications submitted from 31 August 2026 also need proof of permanent residence and a criminal record clearance certificate.
Fee, stay and extension
The Washington D.C. fee is USD 400 and the London fee GBP 300. The ministry sheet of July 2024 shows THB 10,000. Visa fees are non-refundable.
Each entry gives up to 180 days. One extension of up to 180 days goes through the Immigration Bureau. After 180 days plus 180 days you leave Thailand and re-enter on the same DTV.
The DTV guide has the document lists by post.
LTR for employees of foreign companies
Work-from-Thailand applicants need average personal income of at least USD 80,000 a year for two years. The floor drops to USD 40,000 with a Master’s degree or higher, owned intellectual property or Series A funding.
The foreign employer is a company listed on any stock exchange, or a private company with at least 3 years in operation and revenue of at least USD 50 million. LTR holders report once a year and are exempt from re-entry permits.
Every LTR category needs health insurance of at least USD 50,000, or social security cover, or a deposit of at least USD 100,000 held 12 months. The LTR guide covers the process.
Work permits: where the line sits
The general rules:
- No foreigner may work without a work permit.
- Section 8 of the Foreigners’ Working Management Emergency Decree bars working without a permit or outside the work it allows.
- The Decree defines work as practising any occupation, whether or not there is an employer, with an exception for licence holders under the foreign business law.
- Breaking section 8 brings a fine of THB 5,000 to THB 50,000, and once the fine is paid the foreigner is sent out of the Kingdom.
The limits by visa:
- Embassy guidance on the DTV prohibits a Thai work permit, work for companies in Thailand and freelance work for Thai clients.
- LTR Work-from-Thailand holders cannot work for Thai employers or earn income in Thailand, because the visa has no work permit.
- Privilege membership grants long-term visa status only, not the right to work.
If a Thai company hires you, the first condition for a work permit is entry on a Non-Immigrant visa, not as a tourist or in transit. A permit lasts up to two years from issue.
Remote work for a foreign employer, done from Thailand, sits under Not confirmed above. The work permit guide covers the Thai-employer route.
Tax: the 180-day line
When you become resident
The Revenue Department counts 180 days or more between 1 January and 31 December, in one stay or several. A person in Thailand for 180 days in a tax year is treated as resident for that year.
Nationality does not matter. A stay of 179 days in the year means you are not a resident for that year.
A stay across two calendar years is counted year by year, so you can be a non-resident in both years.
What is taxed
Income from work done in Thailand is taxable in Thailand whether it is paid inside or outside the country.
Foreign-sourced income is assessable when you are resident in the year it arises and you remit it into Thailand. Order Por. 161/2566 covers income brought into Thailand from 1 January 2024 onward. Income earned before 1 January 2024 is not included.
With fewer than 180 days in the tax year, foreign income of that year is not taxed in Thailand even if brought in. Savings built abroad in years when you were not resident can come in without tax.
Principal of a foreign deposit brought back is not taxed; only the interest is. Bringing income in means any method: a bank transfer, an online transfer or carrying the money in.
Foreign tax credit
A resident can credit tax paid abroad against Thai tax in the year the income is brought in, under the double tax agreement with that country. Thailand has double taxation agreements with 61 countries. With no agreement, no foreign tax credit can be claimed.
Rates and filing
| Net income | Rate |
|---|---|
| First THB 150,000 | Exempt |
| Over THB 150,000 up to 300,000 | 5% |
| Over THB 300,000 up to 500,000 | 10% |
| Over THB 500,000 up to 750,000 | 15% |
| Over THB 750,000 up to 1,000,000 | 20% |
| Over THB 1,000,000 up to 2,000,000 | 25% |
| Over THB 2,000,000 up to 5,000,000 | 30% |
| Over THB 5,000,000 | 35% |
A resident files if total income in the tax year exceeded THB 60,000, or THB 120,000 combined with a spouse if married. For tax year 2025, e-Filing ran until 8 April 2026. Late payment brings a surcharge of 1.5% of the tax due per month, and a criminal fine of up to THB 2,000 may be charged.
The taxpayer number application is due within 60 days of first deriving assessable income.
LTR Work-from-Thailand holders, Wealthy Pensioners and Wealthy Global Citizens are exempt from Thai tax on foreign-source income of a previous tax year that they bring into Thailand. An LTR holder with no domestic-sourced income apart from remitted foreign income files no return.
The full rules are in the remote worker tax guide and the tax residency guide.
Reporting, TM30 and the arrival card
The 90-day report
Anyone permitted a temporary stay who stays over 90 days must report their residence every 90 days. You may report from 15 days before to 7 days after the due date.
A late report is made in person and settled by a THB 2,000 fine. File the report online at the Bureau’s TM.47 portal. The report is not a visa extension.
In Bangkok, residents report at the 90 Days Notification Section, Immigration Division 1, Chaeng Wattana. See the Chaeng Watthana office guide and the report guide.
TM30 and arrival card
The duty to file TM.30 falls on the house-master, owner or possessor of the residence, or the hotel manager, within 24 hours of the foreigner taking up residence. TM.30 covers hotels, guesthouses, apartments and ordinary rented houses. The fine for the host who fails to notify is up to THB 2,000. The TM30 guide explains it.
Complete the TDAC online within 3 days before arrival. It is needed for every entry, is free, and is not a visa.
An overstay costs THB 500 per day, capped at THB 20,000. The overstay guide has the cases.
Health insurance
The London DTV document list names the passport page, a photo, proof of permanent residence, financial evidence, proof of employment or a portfolio, and a police clearance certificate.
All hospitals in Thailand require a guarantee of payment before treating patients. Private hospitals are of a high standard but can be expensive. Check that you have appropriate travel insurance for local treatment or unexpected medical evacuation.
Many, not all, of the insurers Bumrungrad hospital contracts with allow direct billing; otherwise the patient pays first, usually with a deposit, and is reimbursed later. Riding a motorbike without a valid licence could invalidate your travel insurance.
More in the expat health insurance guide, the travel insurance guide and hospital costs.
Banking and PromptPay
KBank does not open accounts for holders of tourist or other travel-type visas, including the DTV. KBank asks foreigners for a passport and a Non-Immigrant visa of any type. Krungsri does not open accounts for foreign customers on a tourist visa.
SCB asks a foreigner for a passport plus work permit as ID for a current account. Bangkok Bank requires a branch visit in Thailand; you cannot open an account from abroad. Its FCD account for non-residents opens with USD 1,000 or the equivalent.
PromptPay has run since 2016 and lets users transfer with a citizen ID, a mobile phone number or a bank account number. To use it you register by linking an existing bank account to your citizen ID or phone number. Bangkok Bank lets a foreigner register with a passport, linking only a mobile phone number.
A TrueMoney wallet for a foreigner holds up to THB 30,000 at the basic level (passport only) and THB 50,000 at the advanced level. Transfers from TrueMoney to a bank account need supporting documents such as a Non-Immigrant visa or a Thai driving licence.
A foreign Visa card costs THB 250 per withdrawal at a K-ATM and a Mastercard THB 350. Krung Thai charges THB 220 for a foreign Visa at its ATM.
Guides: open a bank account, banking apps and PromptPay and ATM fees.
SIM and eSIM
A tourist SIM’s validity must not exceed 60 days. Foreign tourists keeping an AIS tourist SIM beyond 60 days from activation must reconfirm identity under NBTC regulations.
AIS sells a 30-day tourist SIM at THB 1,199 with unlimited data and a 60-day SIM at THB 1,599. Foreign nationals register an AIS SIM by SMS with the passport number to 4444161. True and dtac register a SIM with a valid passport, a maximum of 3 SIMs per person per brand.
The AIS eSIM has no service fee and loads by QR code or in the myAIS app. KBank mobile banking and the SIM must carry the same registered passport number. See eSIM options.
Where to base
Bangkok is covered across this site. Chiang Mai and Phuket have their own guides, and the example month figures date from January 2026.
| City | One-bedroom rent range, per month | Median asking rent, listings | Example month, one adult |
|---|---|---|---|
| Bangkok | THB 12,000–55,000 | THB 27,700 | THB 31,100 |
| Chiang Mai | THB 6,500–18,000 | THB 17,000 | THB 20,250 |
| Phuket | THB 9,000–27,000 | THB 27,500 | THB 25,750 |
| Pattaya | THB 8,500–34,000 | THB 21,500 | THB 23,780 |
| Hua Hin | THB 7,500–29,000 | THB 22,000 | THB 21,825 |
Bangkok’s example month is THB 12,000 for a lower-end one-bedroom plus THB 19,100 of everyday costs. Getting around, by city:
- Bangkok: the adult BTS fare from Siam starts at THB 17, and the Purple and Red Lines cap a day at THB 40.
- Chiang Mai: the city bus is THB 30 per trip.
- Phuket: the Smart Bus airport line costs THB 100.
- Pattaya: a baht bus normally costs THB 15.
- Hua Hin: green songthaews run for THB 10.
Where to go next:
- Bangkok: where to live, cost of living and the city guide.
- Chiang Mai: the overview here, and the full guide at Chiang Mai Jao (opens in a new tab).
- Phuket: the overview here, and the full guide at Phuket Anchor (opens in a new tab).
- Koh Samui, Koh Phangan and Koh Tao: see the islands guide.
Not confirmed: Whether remote work for a foreign employer needs a Thai work permit: no official text found, so ask the Department of Employment before you start. Whether pay for days worked in Thailand counts as Thai income: no ruling found, so ask the Revenue Department on 1161. The DTV extension fee: no official text names it.
Common questions
Which visa is best for a digital nomad in Thailand?
The DTV covers digital nomads, remote workers and freelancers. It is valid for 5 years with 180 days per entry. Visa-exempt entry is for tourism only, for up to 30 days.
Do you pay Thai tax on foreign income?
Foreign income is assessable when you are resident, meaning 180 days or more in the year, and you remit it into Thailand. The rule covers income earned from 1 January 2024. With fewer than 180 days, foreign income of that year is not taxed even if you bring it in.
Can you work for a Thai client on a DTV?
Embassy guidance on the DTV prohibits freelance work for Thai clients and work for companies in Thailand. Working without a permit risks a fine of THB 5,000 to THB 50,000 and removal from the Kingdom.
Can a DTV holder open a Thai bank account?
KBank does not open accounts for holders of tourist or other travel-type visas, including the DTV. KBank asks foreigners for a passport and a Non-Immigrant visa of any type.
Do you need health insurance for a DTV?
The London DTV list covers the passport page, a photo, residence proof, financial evidence, proof of employment and a police certificate. All hospitals in Thailand require a guarantee of payment before treating patients. Every LTR category needs health insurance of at least USD 50,000, or social security cover, or a deposit of at least USD 100,000 held 12 months.
Do you report to immigration every 90 days?
Anyone permitted a temporary stay who stays over 90 days must report their residence every 90 days. You may report from 15 days before to 7 days after the due date. LTR holders report once a year.
Can one tourist SIM last a whole year?
A tourist SIM's validity must not exceed 60 days. Foreign tourists keeping an AIS tourist SIM beyond 60 days from activation must reconfirm identity.
Which Thai city has the lowest example month?
Of the five costed here, Chiang Mai has the lowest example month for one adult at THB 20,250, against THB 31,100 in Bangkok.
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General information checked against the sources listed above, not legal advice for your situation. Rules and office practice change; confirm with the immigration office or a licensed adviser before you act. See how guides are checked.
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