Thailand’s New Visa Renewal Perk: Expats Who Work in Thailand Can Skip Income Documentation for An Additional Term

In the past, expatriates generally were required to submit evidence of income and tax payment certificates in Thailand in order to renew their visas and work permits. However, eligible expatriates who obtained a visa and work permit under the promotional activities of the Board of Investment (“BOI”) were exempt from providing this documentation to support renewal of their visas and work permits. In 2025, the BOI issued the Announcement of the Office of the Board of Investment No. Por. 8/2568 on Criteria for Approval of Positions for Foreign Nationals, Placement of Foreign Nationals in Approved Positions, and Extension of Position Terms and Personnel under Section 25 and Section 26 (“Announcement”). This Announcement states that foreign nationals seeking to obtain a visa and work permit under the privileges granted by the BOI now are required to provide evidence of income and tax payment certificates in Thailand. This measure was implemented to ensure that investment-promoted projects employ a suitable ratio of Thai personnel. The requirements are designed to support balanced investment promotion, foster economic growth, generate employment opportunities, and contribute to the development of human resources in Thailand.

According to the Announcement, any foreign national applying for or renewing a visa and work permit utilizing BOI privileges after 1 October 2025, or after 1 January 2026 where the BOI certificate was issued prior to 5 June 2025, must meet the following minimum salary requirements:

1.    For a position at the executive level, foreign nationals must receive an average monthly income of no less than THB 150,000. 
2.    For a position at the management level, foreign nationals must receive an average monthly income of no less than THB 75,000. Where a foreign national possesses a bachelor’s degree or higher qualification, his or her average monthly income must be no less than THB 50,000.
3.    For a position at the operational level, foreign nationals must receive an average monthly income of no less than THB 50,000.  
4.    For a position as a researcher in science and technology, foreign nationals must receive an average monthly income of no less than THB 75,000. Where the foreign nationals hold a bachelor's degree or a higher qualification in a field that is directly pertinent to the position, the average monthly income must be no less than THB 50,000.
5.    For a position at the engineer level, foreign nationals must receive an average monthly income of no less than THB 75,000. Where the foreign nationals possess a bachelor's degree or a higher qualification in engineering, the average monthly income must be no less than THB 50,000.
6.    For a position as an information technology specialist, foreign nationals must receive an average monthly income of no less than THB 75,000. For foreign nationals who possess a bachelor’s degree or higher in a science or technology discipline pertinent to information technology or software development, the average monthly income must be no less than THB 50,000.
7.    For positions involving workstation-based operations in trade and investment activities within the scope of International Business Process Outsourcing (IBPO), International Business Process Outsourcing (IBPO), and Business Process Outsourcing (BPO) Activities, foreign nationals must receive an average monthly income of no less than THB 35,000.

Please note that teacher and pilot positions are not subject to the minimum revenue requirements set forth in the Announcement, and that the minimum income requirement does not apply to positions that have been approved for a duration not exceeding 6 months of residence in Thailand.
The salary or other payments specified in an employment agreement will be taken into account when determining compliance with the minimum revenue requirement. Where a foreign national resigns from a position within 1 year prior to applying for a new placement, or renewal of, or an extension of the relevant position, income will be assessed based on the Withholding Income Tax Return Form (P.N.D. 1) or the Withholding Income Tax Return Form (P.N.D. 1 Kor).

On February 2, 2026, the BOI announced the following Guidelines for Submitting Income Evidence in accordance with the Announcement for 2026 relating to Extension Applications.

1.    Where income is earned in Thailand, the required supporting documents vary depending on the submission period for the extension application:

• Period 1 (1 January – 16 February 2026): Submit the employment agreement specifying the new salary in place of the Withholding Income Tax Return Form (P.N.D. 1 Kor). If the 2025 P.N.D. 1 Kor or the latest P.N.D. 1 Kor already meets the requirements, submission of the employment agreement is not necessary.
• Period 2 (17 February – 16 April 2026): Submit only the most recent monthly Withholding Income Tax Return Form (P.N.D. 1).
• Period 3 (17 April 2026 – 27 February 2027): Submit the latest three months’ Withholding Income Tax Return Form (P.N.D. 1).
• Period 4 (From March 2027 onward): Submit the 2026 Withholding Income Tax Return Form (P.N.D. 1 Kor) (which must be filed by 28 February 2027).

2.    Given that the Personal Income Tax Return (P.N.D.90/91) for the year 2026 is not yet due for submission, the following alternative supporting documents can be provided instead:

1. A foreigner’s pay slips from abroad for the past three months, which must show a minimum income of no less than THB 150,000.
2. A foreigner’s bank statements from abroad for the past three months, which must show minimum income of no less than THB 150,000.
3. Employment contract or certificate of employment from the promoted business
4. A letter certifying a commitment to submit the Personal Income Tax Return (P.N.D.90/91) for the next extension, in accordance with the minimum income requirements. This letter is required to be signed by the relevant foreigner.

Please note that if income is received solely from abroad, all four required documents must be submitted.

The exemption from the requirement to submit evidence of income and tax payment certificates in Thailand for purposes of obtaining a visa and work permit under the BOI privileges applies only during a specified grace period and in certain circumstances. Where the requirements for minimum revenue are not met, the issuance of a visa and work permit may be denied. 

Furthermore, it is important to note that the regulations governing visas and work permits are subject to frequent changes, and are influenced by prevailing conditions and government policy. Stakeholders are advised to remain informed about updates and insights on regulatory developments impacting expatriates in Thailand.

This article is intended merely to provide a regulatory overview, is not comprehensive, and is not intended to constitute legal advice. Should you have any questions on this or on any other areas of law, please do not hesitate to contact:

Nuttaros Tangprasitti
Partner

Siriwan Nopareporn
Counsel

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