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60-day visa exemption for air arrivals (from 2024)
One of the most significant changes for travellers and new arrivals: Thailand extended the standard visa exemption stay from 30 days to 60 days for air arrivals from most countries. This change came into effect in mid-2024 and remains in force as of March 2026.
The practical effect is significant:
- A tourist flying into Phuket without a visa now gets 60 days on arrival (previously 30)
- That 60 days can be extended once at Phuket Immigration for an additional 30 days (฿1,900), giving a total of 90 days per visit
- Land border entries remain at 30 days — only air arrivals benefit from the 60-day exemption
- The number of visa exemption entries per year may be scrutinised for repeat visitors
DTV (Destination Thailand Visa) — launched 2024
The DTV is Thailand's answer to growing demand from remote workers. Launched in June 2024, it's now the primary route for digital nomads, freelancers, and location-independent professionals who want to spend extended time in Phuket without corporate sponsorship.
| DTV Feature | Detail |
|---|---|
| Visa duration | 5 years (multi-entry) |
| Stay per entry | 180 days (extendable +180 days at immigration) |
| Application | Thai embassy or consulate abroad (not in Thailand) |
| Visa fee | ฿10,000 (approximately) |
| Income requirement | ฿500,000 savings OR ฿60,000/month employment |
| Insurance | Valid travel/health insurance required |
| Work eligibility | Remote work for overseas employers only — not Thai clients/employers |
| Tax implications | Income brought into Thailand may be assessable under 2024 tax rules |
For most under-50 remote workers in Phuket, the DTV is now the recommended route. It replaced the old approach of cycling tourist visas or holding a Non-B work permit for remote work — both of which were legal grey areas. See our full DTV visa guide for Phuket.
The 2024 foreign income tax change — what it means
This is the most significant financial change affecting expats in Thailand in recent years. Previously, the rule was: foreign income brought into Thailand in the calendar year after it was earned was not taxable. This created a simple planning mechanism — earn income in 2023, bring it into Thailand in 2024, not taxable.
From January 2024, Thailand's Revenue Department changed this: any foreign income remitted to Thailand in the same year it's earned is now assessable income. This means Thai tax residents (those spending 180+ days per year in Thailand) may now owe Thai income tax on money brought into Thailand, regardless of which year it was earned in the source country.
What this means practically:
- If you're a Thai tax resident (180+ days/year in Thailand) and bring foreign income into Thailand, you may need to file a Thai tax return
- Thailand has double tax treaties with 60+ countries — you may be able to claim credits for tax already paid
- Retirees living on savings already taxed in their home country may still be affected
- DTV and LTR visa holders have different tax treatment — LTR Wealthy Global and Wealthy Pensioner are exempt
- The Revenue Department was still issuing guidance in early 2025 on enforcement — the situation is evolving
See our banking guide for more on Thai income tax rates and how foreign income is treated at different visa levels.
Cannabis re-criminalised in Thailand (2024)
This warrants a clear statement. After a brief period of decriminalisation (2022–2024) that saw cannabis shops open across Phuket, Thailand re-criminalised cannabis in mid-2024. It is now once again a Class 5 narcotic under Thai law.
Some grey-area shops remain open, operating in a legal limbo. But the law is clear: cannabis possession and consumption are illegal in Thailand. For Phuket expats:
- Possession can result in arrest, fines, and deportation
- A drug conviction triggers an automatic multi-year re-entry ban to Thailand
- Working in the cannabis industry (which was briefly legal) is no longer legal
- This applies to foreign nationals as much as Thai citizens
Non-OA and Non-B: what hasn't changed (and what to watch)
Some key visa rules have remained stable despite the flurry of other changes:
- Non-OA retirement visa — still requires age 50+, ฿800,000 in Thai bank (or income method), and health insurance at the ฿40k/฿400k minimum from an OIA-approved insurer. Annual renewal at Phuket Immigration on Phuket Road.
- Non-B work visa + permit — employer sponsorship, 4:1 Thai employee ratio, salary thresholds by nationality remain in force. No significant changes in 2024–2025.
- 90-day reporting — still required for all long-stay visa holders every 90 days. Online reporting at immigration.go.th remains available and is the most convenient method.
- TM30 reporting — landlords are still required to notify immigration within 24 hours of foreign guest arrival. Enforcement varies but is technically required.
LTR visa — notable 2025 updates
The Long-Term Resident visa, launched in 2022, has seen some refinements as the BOI worked through application backlogs and adjusted the programme:
- Processing times improved significantly in 2024–2025 — down from 3+ months to 4–6 weeks for most categories
- The Wealthy Global Citizen category (USD 1M assets) remains the most expensive but provides tax exemption on foreign income
- The Work-from-Thailand Professional category is the most popular among remote workers as an alternative to the DTV
- LTR holders are explicitly exempt from the 2024 foreign income tax remittance rule (for the Wealthy Global and Wealthy Pensioner categories)
- Work permit exemption for LTR WFT holders working for overseas employers has been confirmed
See our full LTR visa guide for Phuket for current application requirements and a DTV vs LTR comparison.