Legal Services & Resources 

The opposition party in Thailand has raised some concern on the topic of tax concessions with the US especially when compared to other countries in the region.

Certain specific documentation is required for a foreigner to obtain work authorization in Thailand especially for small business owners of which Social Security is one such requirement.

Many systems in Thailand are moving to digitization which is causing some confusion and delays whereby with regard to the e-Work Permit system, employers are still permitted to file paper documents for the time being.

Thailand will implement a new tax policy commencing Jan 1, which is aimed at helping the Thai manufacturing sector and should have a disporportionate impact on Chinese imports.

Tax issues in Thailand are still being discussed by expats but even though a recent news article appeared to indicate a November 10 Decree regarding tax, upon checking, the system is still the same as it has been since 2024.

Using nominees in order to set up a company in Thailand is illegal and can be avoided by Americans who can own a company outright under the Thai Treaty of Amity.

The Thai Government is apparently discussion Carbon Tax which was not actually voted for in the previous election and is maybe being used as a method of getting more tax out of the citizens.

The Thai Government is looking at adding some measures to the Tax Policy to include health and environment issues, for which some measures look to be more of a smoke screen merely to implement more taxes.

Corporate Tax Filings which are a legal requirement in Thailand are complex and oftentimes best dealt with by a professional, especially for foreigners who also need to maintain their Business Visa and Work Permit.

Tax issues have been on the minds of many expat retirees over the past months whereby most retirees will not be impacted by any changes in the system for which 2026 will most likely be the same.