Thailand Work Visa 2026: Non-B Visa and Work Permit Rules

By the SettleBuddy editorial teamUpdated 14 October 20268 min read

Working in Thailand takes two separate permissions: a visa that lets you enter for employment, and a work permit from the Department of Employment. The visa for a job with a Thai employer is the Non-Immigrant B visa, applied for online through the Ministry of Foreign Affairs' Thai e-Visa website. Skilled and high-earning professionals have two further routes run with the Board of Investment: the Long-Term Resident visa and the Smart Visa. This guide sets out what each official source said when we read it on 14 October 2026.

Quick answer

For a job with a Thai employer you apply for a Non-Immigrant B visa on the official Thai e-Visa website. The Employment purpose asks for a passport, a photograph, proof of your current location, financial evidence of no less than 30,000 THB, and an approval letter from the Minister of Labor for the WP32 application. The visa is single entry and valid for 3 months. You may not work until a work permit is granted. The Long-Term Resident visa is a separate 10-year route with a digital work permit, with a standard income test of USD 80,000 a year.

Office and residential towers in central Bangkok under a blue sky with white clouds — Towers in central Bangkok. Photo: Hans-Jürgen Neubert / CC BY 4.0 (Wikimedia Commons), cropped.

The routes at a glance

Route	Who it is for	Entries	Visa validity
Non-Immigrant B, Employment	A job with an employer in Thailand	Single	3 months
Non-Immigrant B, Employment (BOI)	A job supported by a letter from the Thailand Board of Investment	Single	3 months
Non-Immigrant B, academic staff or teacher	Teaching in Thailand	Single	3 months
Non-Immigrant B, business visit	Visiting a company in Thailand	Single or multiple	3 months or 1 year
Smart Visa	Talents, investors, executives and startups endorsed by the SMART Visa Unit	Multiple	From 6 months to 4 years, depending on the type
Long-Term Resident (LTR) visa	Four groups endorsed by the Board of Investment, including highly skilled professionals	Multiple	10 years

The figures in the last two columns are the "Entry Conditions" printed for each purpose on the Thai e-Visa website. They describe the visa. The website asks applicants to check the relevant embassy or consulate's own page for specifically required documents.

Non-Immigrant B: the documents

Every Non-Immigrant B purpose on the Thai e-Visa website starts with the same three items:

The biodata page of your passport or travel document.
A photograph taken within the last six months.
A document indicating your current location, such as a valid visa, or receipts for airline tickets or accommodation.

The remaining items depend on the purpose.

Purpose	Financial evidence	Supporting letter
Employment	No less than 30,000 THB	Approval letter from the Minister of Labor for the WP32 application, or the work permit when renewing a Non-B
Employment (BOI)	No less than 30,000 THB	Letter from the Thailand Board of Investment
Academic staff or teacher	No less than 30,000 THB	Letter from a relevant authority such as the Ministry of Education, a university or an international school, plus a certificate of criminal record clearance from your country of residence
Business visit	No less than 30,000 THB for single entry, 120,000 THB for multiple entry	Invitation letter from the company in Thailand
Frequent business visit (3 years)	No less than 3,000,000 THB	Proof of permanent residence in the country where you apply, and a document proving business credentials
Non-curricular internship	No less than 30,000 THB	Letter confirming the internship from the company in Thailand

The website gives bank statements for the last three months and a sponsor letter as examples of financial evidence. It notes that Japanese applicants are waived from the requirement to submit the WP32.

The work permit

A visa on its own does not let you work. The notice on the Immigration Bureau's Thailand Digital Arrival Card site states that aliens are not allowed to work unless they are granted a work permit.

Work permits are handled by the Department of Employment through its e-WorkPermit system, which is in Thai. Its service menu has separate sections for the employer and for the foreigner. The entries that apply to professional work are:

Service listed on e-WorkPermit	Legal basis and form
The employer files the work permit application on behalf of a foreigner who is abroad, for work that uses knowledge, ability and skill	Section 60 paragraph two, Form Bor Tor 32
A foreigner permitted to stay in the Kingdom temporarily (Non-Immigrant) applies for a new work permit for work that uses knowledge, ability and skill	Section 59, Form Bor Tor 25
Renewal of that work permit	Section 67, Form Bor Tor 25
Work permit for a foreigner who enters to work under the investment promotion law (BOI)	Section 62, Form Bor Tor 38
Notification of necessary, urgent or ad hoc work to be completed within 15 days	Section 61, Form Bor Tor 34
Employer's notification of hiring a foreigner, and of a foreigner leaving the job	Section 13, Forms Bor Tor 52 and Bor Tor 53

The descriptions above are our translation of the Thai menu, not an official one. The Ministry of Foreign Affairs calls the document needed for the visa the approval letter "for WP32 application". On e-WorkPermit, the service an employer uses for a foreigner who is still abroad is the one listed under Form Bor Tor 32.

How the standard route runs

Get a job offer. The Employment purpose is tied to an employer: the visa asks for a labour approval letter or a letter from the Board of Investment.
The employer applies on your behalf. The e-WorkPermit system has a service for an employer to apply for a foreigner who is abroad.
Collect the approval letter. The Employment purpose of the Non-Immigrant B visa asks for the approval letter from the Minister of Labor for the WP32 application.
Apply for the visa online. The Thai e-Visa website lists six steps: create an account, fill in the application form, upload supporting documents, pay the visa fee, wait for the visa to be processed, and receive the e-Visa confirmation document by email.
Submit your arrival card. All passengers must complete the Thailand Digital Arrival Card, and foreigners are required to submit it 3 days in advance of their arrival date. The official site is titled "No Fees Required".
Obtain the work permit before you start. A foreigner permitted to stay temporarily applies for the new work permit under Section 59.
Report every 90 days. A foreigner who stays in the Kingdom longer than 90 days must notify the nearest immigration officer of their place of stay, and do so again every 90 days.

The Thai e-Visa website adds that all applications are subject to approval, that the embassy or consulate-general may request an interview or additional documents, and that visa fees are non-refundable. The pages we read do not show the visa fee, so check it with the embassy or consulate that handles your application.

The Long-Term Resident visa for professionals

The LTR visa needs a qualification endorsement from the Board of Investment. Two of its four categories are for people who work.

Requirement	Highly-Skilled Professionals	Work-from-Thailand Professionals
Who	Professionals or experts in targeted industries working for business entities, higher education institutes, research centers, specialized training institutions in Thailand or Thai government agencies	Remote workers working for well-established overseas companies
Income	Minimum average personal income of USD 80,000 a year in the past two years	Minimum average personal income of USD 80,000 a year in the past two years
Lower income band	Not lower than USD 40,000 with a master's degree or higher in sciences and technology	Not lower than USD 40,000 with a master's degree or higher
Employer	A Thai or foreign company whose activities fall under the targeted industries, or proof of expertise in the fields specified by BOI	A public company listed on a stock exchange, or a private company with at least 3 years of operation and combined revenue of USD 50 million in the last 3 years, or a wholly owned subsidiary of either
Insurance or funds	Health insurance covering a minimum of USD 50,000, or social security benefits in Thailand, or at least USD 100,000 kept in a bank account for no less than 12 months	The same

Applicants working for Thai government agencies are exempt from the minimum income rule in the Highly-Skilled category.

What LTR holders get

A 10-year renewable visa: permission to stay for five years at first, extendable for 5 more years if the qualifications are still met.
Permission to work in Thailand through a digital work permit.
Exemption from the employment requirement ratio of 4 Thais to 1 foreigner.
A 17% personal income tax rate for Highly-Skilled Professionals.
The 90-day report extended to a 1-year report, and exemption from the re-entry permit.

LTR timeline and fees

BOI charges no fee for the qualification endorsement process when you apply directly through the LTR online system.
Applicants are notified of the endorsement result within 20 working days of a complete application, or longer if additional documents are requested.
The pre-approval step takes 1-3 working days. The visa appointment must then be made within 60 days from the date of the endorsement letter.
The processing fee for the 10-year multiple-entry visa is 50,000 Baht per person when collected in Thailand. BOI says the fee at an embassy, consulate or by e-Visa may vary.
The work permit request through the LTR system takes 3-5 working days, and the fee to maintain the work permit is 3,000 Baht per year.

Two further points: LTR holders who work for an entity in Thailand must apply for permission to work immediately after receiving the visa or before the employment starts. Work-from-Thailand Professionals are not granted a work permit, because they work remotely for a foreign employer.

Smart Visa and the Destination Thailand Visa

The Smart Visa has categories for talents, investors, executives and startups. Each needs a letter of qualification endorsement from the SMART Visa Unit at BOI. The visa is multiple entry, with validity of 1, 2, 3 or 4 years for talents, investors and executives, and 6 months, 1 year or 2 years for startups.

The Destination Thailand Visa (DTV) covers "workcation" for digital nomads, remote workers, foreign talent and freelancers. It asks for bank statements showing a minimum balance of 500,000 THB or sponsorship letters, an employment contract or employment certificate from your own country or a professional portfolio, proof of permanent residence in the country where you apply, and a criminal record clearance certificate. It is a multiple-entry visa valid for 5 years.

Pay and tax basics

Minimum wage: the Wage Committee's Notification No. 14, in effect since 1 July 2025 and the latest listed on the Ministry of Labour's page, sets daily rates from 337 baht to 400 baht depending on the province. The 400-baht rate applies in Bangkok.
Tax residence: the Revenue Department defines a resident as a person residing in Thailand for more than 180 days in a calendar year. A resident is liable to tax on income from sources in Thailand and on the portion of foreign-source income that is brought into Thailand. A non-resident is taxed only on income from sources in Thailand.
Filing: the personal income tax return is due by the last day of March following the tax year.

We have not printed income tax rates. The Revenue Department's English page was last updated on 21.03.2024, so confirm current rates with the department.

Frequently asked questions

What visa do I need to work in Thailand?

For a job with a Thai employer, the Non-Immigrant B visa under the Employment purpose, plus a work permit from the Department of Employment. The Long-Term Resident visa and the Smart Visa are separate routes that need an endorsement from the Board of Investment.

How much money do I need to show for a Thailand work visa?

The Employment purpose of the Non-Immigrant B visa asks for financial evidence of no less than 30,000 THB, for example bank statements for the last three months or a sponsor letter.

What is the WP32 for Thailand?

The Thai e-Visa website asks Employment applicants for an approval letter from the Minister of Labor for the WP32 application. The Department of Employment's e-WorkPermit system lists a service where the employer applies on behalf of a foreigner who is abroad, under Form Bor Tor 32.

Can I work in Thailand without a work permit?

Generally no, and the Immigration Bureau's Thailand Digital Arrival Card site says aliens are not allowed to work unless granted a work permit. One exception: the BOI says LTR visa holders may work temporarily while their work permit request is being processed.

How long is a Thailand Non-Immigrant B visa valid?

The Employment purpose is listed as single entry with a visa validity of 3 months. A business visit visa can be single entry for 3 months or multiple entry for 1 year.

What salary do I need for Thailand's LTR visa?

A minimum average personal income of USD 80,000 a year in the past two years. Income not lower than USD 40,000 can qualify with a master's degree or higher, which must be in sciences and technology for Highly-Skilled Professionals.

Does the Destination Thailand Visa allow remote work?

The DTV's first purpose is workcation for digital nomads, remote workers, foreign talent and freelancers. It needs a minimum bank balance of 500,000 THB or sponsorship letters, and is valid for 5 years with multiple entries.

Official sources

All rules and figures verified against the official sources above on 14 October 2026. Requirements can differ by embassy or consulate, so check the mission that handles your application. Information, not legal advice.