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What's changed
- Proposed
Foreign income remittance relief: still a draft
The 2025 proposal to exempt foreign income brought into Thailand within a year has not been enacted. The 2024 rule still applies.
- Proposed
75% condo quota and 99-year leases: still only proposals
Floated in 2024 and studied since, neither change has become law. The 49% quota and the 30-year lease limit still apply.
- In force
Visa-exempt stay cut from 60 to 30 days
Since 15 September 2026 most Western visitors get 30 days on arrival instead of 60. Owners and long-stay guests need to plan around it.
- In force
Nominee company checks widened to Phuket
The Department of Business Development has stepped up checks on Thai companies with foreign money behind them, with Phuket among the focus provinces.
- Proposed
Short-term rental law reform: bills under study, not yet law
Two draft laws would bring Airbnb-style rentals into a registration system. Parliament has accepted one in principle, but the current Hotel Act still applies.
- In force
Reduced transfer fee extended to June 2027, for Thai buyers only
The 0.01% transfer and mortgage fee runs from 1 July 2026 to 30 June 2027 for homes up to 7 million baht, but foreign buyers still pay 2%.
- Changed
Land and Building Tax 2026: payment pushed back to July
For 2026, assessment notices moved to May and payment to July, with instalments running to September.
- Changed
Supreme Court: pre-agreed lease renewals beyond 30 years are void
Judgment 4655/2566 held that "30 + 30 + 30" renewal promises are unenforceable beyond the first 30 years.