To work as a diving instructor, in a bar or restaurant, as a web designer, salesman, in telemarketing or as an IT consultant etc. can be attractive to many foreigners in Thailand, due to the pleasant climate and the friendly people, but there are also some regulations and laws that we recommend you to notice.

As a non Thai citizen there are the same basic regulations if you are becomes an employee or if you set up your own company.

1. You will need a Non Immigrant Visa to be able to obtain a work permit in Thailand. You will have to apply for this visa on an embassy outside Thailand. The first time that you apply you will only be able to get a three month visa, but after this you will be able to apply for a one year Non Immigrant B visa. Anyhow you will have to leave Thailand and pass the border every third month or visit the Immigration Authorities.

To apply for a Non-Immigrant B visa you will need to have a letter of employment from the company or from a lawyer etc. if you are setting up your own company. With a tourist visa you are NOT allowed to work in Thailand.

2. When you have a Non Immigrant B visa, you will be able to apply for a work permit in Thailand. You will also need to provide a CV, a recently issued Thai health certificate and three passport photos.

3. To set up your own company in Thailand (Thai Private Company Limited or Thai Co., Ltd) you will need seven shareholders, of which Thais has to own at least 51%, except if you are an American citizen. The company also need a minimum capital of THB 2,000,000.

4. You can of course do all the paperwork by yourself when you are setting up a Thai Co., Ltd, but you then will need someone with good skills in the Thai language to complete all necessary forms. Then you will have to contact the authorities by yourself to hand over these applications. The total cost, if you’ll do this all by yourself is just over 15.000 Baht.

5. To be able to register VAT you will need a number of documents, for example from the landlord of where your office is located. You can get further details information from the tax authorities in Thailand (Revenue Department) or a lawyer.

To turn to an expert (lawyer etc.) to set up your company normally costs about the double; 30-70,000 Baht including fees to the authorities. To set up a company in Thailand is normally a process of 30-40 days.

Income tax
Thailand uses a progressive (graduated) income tax scale. The tax is calculated upon a sliding scale from 5-37%. All non-Thai citizens working in Thailand, has to pay an income tax based on a predetermined minimum income. Europeans, Japanese, Americans, Canadians and Australians has to tax, based a minimum income of 50,000 THB, or more. Other salary requirements applies to citizens from other countries.