The DTV is a multiple-entry visa that allows its holder to stay in Thailand for up to 180 days per visit, with the option to extend for an additional 180 days each time. The DTV is valid for five years, which makes it attractive to digital nomads or remote workers who cannot meet the required experience and financial conditions under the Long-Term Residence (LTR) visa scheme.
The DTV announcement was published in the government’s official gazette on 15 July 2024 and takes effect immediately.
Categories of DTV
The DTV can be issued under the following two categories:- Workcation – This type of visa applies to digital nomads, remote workers, foreign talents, or freelancers working for foreign clients. The following additional documents are required:
- Document indicating the applicant’s current location;
- Financial evidence – the applicant must provide documentation (such as bank statements issued by offshore bank or pay slips) that he or she holds no less than THB 500,000 or its equivalent;
- An employment contract or employment certificate issued in the applicant’s country, or other documents that verify the applicant’s professional portfolio showcasing his/her digital nomad, remote worker, foreign talent, or freelancer status.
- Thai soft-power-related activities, including:
- Muay Thai
- Thai cuisine
- Education and seminars
- Sports
- Medical treatment
- Foreign talents
- Arts and music
- Documentation indicating the applicant’s current location (that is, the place where the applicant is currently staying legally);
- Financial evidence: the applicant must provide evidence (such as bank statements issued by the applicant’s offshore bank or pay slips) that he or she holds no less than THB 500,000 or its equivalent, e.g..
- Proof of confirmation of intent to participate in the specific soft-power-related activity, or a letter of appointment from a hospital or medical centre.
Government fee
The DTV fee ranges from THB 10,000 to THB 50,000, depending on the applicant’s country.BDO Insights
The DTV appears to be a variation of the current “Work-from-Thailand Professionals,” also known as the ‘Digital Nomad’ LTR visa category, but with requirements that are much easier to meet. However, a DTV holder will not enjoy tax exemption on foreign-source income remitted to Thailand from 1 January 2024 onwards, unless a law is issued in this regard. Given the favourable conditions for DTVs, the government is not expected to provide tax concession for DTV holders.
If the DTV holder stays in Thailand for less than 180 days per year, their foreign-source income remitted to Thailand will not be taxable in Thailand. Conversely, if the DTV holder extends their stay in Thailand for another 180 days, any foreign-source income remitted will be taxable in Thailand. Accordingly, the DTV holder should consult with a tax advisor before remitting foreign-source income to Thailand, or if the DTV holder needs a tax residence certificate.
The DTV holder must not engage in Thai-related businesses of their offshore employer. Otherwise, potential tax exposure for the foreign employer may arise.
If the DTV holder would like to work for a Thai employer, a work permit is required, and a new type of visa may be required.
Thai embassies will accept only applicants who are legally staying in the same location as the embassy. Applicants are advised to contact the nearest Thai embassy or consulate-general to find out where they may apply for a DTV before departure.
For more information on this topic, please consult your regular BDO contact or the author of this article.
Melea Cruz
BDO in Thailand