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After our previous article, we received numerous comments and questions about what we had overlooked in our tax calculations and which details deserved more attention. We acknowledge these omissions and are here to correct them. After all, it has been a while since we discussed taxes in detail. Let’s calculate the seller’s Personal Income Tax …

Personal Income Tax on the Sale of Freehold Property in Thailand: How to Calculate It Read More »

Taxes and fees on a resale transaction should be calculated in advance, with a lawyer and with an auditor. The lawyer will work out the amount payable in cash when the transfer of rights is registered at the Land Department, but the tax paid at registration is not always final. Where the transaction requires no …

Taxes on the Sale of Property Read More »

In early October 2026 the terms of three visa programmes most commonly used by foreign investors in Thailand were changed. One-Year Investment Visa Issuance of visas to owners of property worth 3 million baht or more has been suspended. The letter from Longstay arrived on Monday, and applications stopped being accepted the same day; no …

Visa Changes: Investment Visa, Thailand Elite, LTR Read More »

In our previous article, we briefly discussed the Thai Supreme Court ruling that supposedly “condemned” leasehold. Why didn’t the condominium market in Phuket lose 51% of its value (the Thai ownership quota in condominiums, which is often offered to foreigners on a leasehold basis)? And why didn’t the entire villa market collapse, given that foreign …

“Leasehold Has Been Condemned.” Why Hasn’t the Market Collapsed? Read More »

In decision No. 4655/2566 of 2025, the Supreme Court of Thailand refused a lessee’s claim to compel the grant of a second leasehold term. The debate around it continues, and buyers are being told that developers will take back their property after 30 years, that a lease carrying a right to two further terms under …

Leasehold 30+30+30: What the Supreme Court Decision Actually Establishes Read More »

The retirement age for visa purposes in Thailand is 50. Once you reach this age, the range of available visa options expands. Let’s compare two of the most popular visas for those over 50: the retirement visa and the LTR visa for Wealthy Pensioners. What Does Each Visa Offer? Validity Period Retirement visa: 1 year, …

Visas for Those Over 50: Retirement Visa vs. LTR for Wealthy Pensioners Read More »

Current practice for registering property transactions in Phuket. Villas: first registration of a land leasehold The house is transferred freehold, the land beneath it on a 30-year leasehold. A land lease agreement is not registered where the entire 30-year rent is paid up front: a schedule with annual payments is required. According to some reports, …

Property Transaction Registration: What Is Registered and What Is Not Read More »

A new deportation procedure for foreign nationals has been in force in Thailand since 28 August. The quotations below are taken from a Russian translation of the Regulation of the Office of the Prime Minister on Deportation; the authoritative text is the Thai original. Grounds for deportation Section 4: “If any foreigner, by his conduct …

Thailand’s New Deportation Rules for Foreigners Read More »

Based on a real-life case. A family of four: husband, wife, and two children, aged 2 and 7. The husband has just purchased a condominium from a developer for THB 10 million. Which visa would be suitable for the family? Let’s consider three options. Option 1: Investment Visa Based on the eligibility criteria, the situation …

How to Choose the Right Visa? Read More »

Theoretically — at business meetings, forums, and networking events where people usually look for business partners. In practice, finding a Thai person who is interested in your project and willing to become a co-investor by contributing the majority of the investment or providing the registered capital in the form of assets is, if not impossible, …

Where Can You Find a Thai Business Partner? Read More »