Work Visa in Thailand 2026: Non-B Visa, Work Permits Process

Thailand does not have a single “work visa.” It has a two-step system that confuses nearly every international company the first time they encounter it. Step one: the employee gets a Non-Immigrant B visa from a Thai embassy or consulate abroad, which allows them to enter Thailand for the purpose of working. Step two: after arriving in Thailand, the employee (through their employer) applies for a work permit from the Ministry of Labour, which is the document that actually authorises them to perform work. You need both. The visa without the work permit means you can be in Thailand but cannot legally work. The work permit without the visa means you have authorisation to work but no legal basis to be in the country.

On top of this, the employer has to meet strict requirements before they can even begin the process. The Thai entity must have at least THB 2 million in registered capital for each foreign employee it wants to hire, and it must employ at least four Thai nationals for every one foreign worker. These are not guidelines. They are hard requirements that the Ministry of Labour checks, and failing to meet them means the work permit application is rejected.

This guide walks through the entire process from the employer’s perspective: the visa types, the work permit application, the capital and staffing requirements, the timeline, the costs, the alternative visa tracks (SMART Visa, LTR Visa, BOI promotion), and what happens if you want to hire in Thailand without setting up a local entity.

For the vast majority of employers hiring a foreign employee to work in Thailand, the Non-Immigrant B visa is the relevant path. The SMART and LTR visas are specialised tracks for high-value individuals in targeted sectors. The IB visa is specifically for BOI-promoted companies, which enjoy relaxed capital and staffing requirements. Unless your company has BOI promotion or fits the SMART/LTR criteria, the standard Non-B route is what you will be using.

Here is how the process works in practice, from the employer’s side. It is more involved than most countries.

First, the employer applies for a WP.3 form (pre-approval to employ a foreign worker) from the Department of Employment in the Ministry of Labour. This requires submitting corporate documents: business registration, shareholder list, company profile, financial statements, tax filings, VAT registration, and a list of existing foreign employees. The Department reviews whether the company meets the capital requirement (THB 2 million per foreign worker) and the 4:1 Thai-to-foreign employee ratio. Processing takes 7 to 14 working days.

Second, once the WP.3 is approved, the employer sends the approval letter and supporting documents to the foreign employee, who applies for a Non-Immigrant B visa at a Thai embassy or consulate in their country. Each embassy has slightly different document requirements, so the employee should check with the specific embassy before applying. The visa fee is THB 2,000 for single entry (roughly $60 USD) or THB 5,000 for multiple entry ($150 USD). Processing typically takes 5 to 10 working days.

Third, the employee enters Thailand on the Non-B visa, which gives them an initial 90-day stay. They cannot legally work yet. The employer must now submit the full work permit application to the Department of Employment within this 90-day window. Additional documents are required from both the employer and the employee, including the employee’s passport with the Non-B visa stamp, photographs, medical certificate, educational certificates, and the employer’s updated corporate documents.

Fourth, the work permit is issued, typically within 5 to 20 working days after submission. As of August 2025, the employee no longer needs to collect the work permit in person; it can be collected by the employer or a representative. The work permit is generally valid for 1 year, though newly established companies may receive shorter durations (3 or 6 months initially).

Fifth, with the work permit in hand, the employee applies for a 1-year extension of stay at the Immigration Bureau. This replaces the initial 90-day stamp with a 1-year permission to stay. The extension requires proof of employment, tax payments, and social security contributions. The employee must report their address to immigration every 90 days for the duration of their stay.

The THB 2 million capital requirement per foreign worker is the biggest barrier for small companies. If you want to hire 3 foreign employees, you need THB 6 million ($170,000 USD) in registered capital, plus at least 12 Thai employees on payroll. This is a deliberate policy to protect the Thai labour market and ensure that companies hiring foreigners are contributing meaningfully to the local economy.

Thailand maintains a list of occupations reserved exclusively for Thai nationals under the Foreign Employment Act. Foreigners cannot obtain a work permit for these roles, regardless of qualifications. The list includes manual labour, driving vehicles or piloting aircraft (unless international), auctioneering, gem cutting and polishing, hairdressing, hand-weaving, pottery, cigarette rolling, tour guiding (Thai language), vending, clerical and secretarial work, and legal services involving Thai law.

The restricted list is enforced strictly for some occupations (particularly manual labour and tour guiding) and more loosely for others. But it is important for employers to check that the job title and description on the work permit application do not overlap with restricted categories. If the Department of Employment considers the role to fall within the restricted list, the work permit will be rejected.

Thailand has created two premium visa categories to attract high-value foreign talent without the standard Non-B restrictions:

The SMART Visa targets experts, executives, investors, and startup founders in Thailand’s designated S-curve industries: robotics, aviation, biofuel, digital, medical hub, food technology, automation, and others. SMART Visa holders are exempt from the work permit requirement (they receive a work permit exemption certificate instead), are not counted in the 4:1 ratio, and receive visa validity of up to 4 years with no 90-day reporting requirement. The trade-off is higher income thresholds (typically THB 100,000+/month for experts and executives) and a more complex application through the Board of Investment.

The LTR Visa (Long-Term Resident), introduced in 2022 and updated in 2025, targets wealthy global citizens, wealthy pensioners, work-from-Thailand professionals, and highly skilled professionals. It offers up to 10 years of residence, a flat 17% personal income tax rate (vs the standard progressive rates up to 35%), work permit exemption, and expedited processing. Income thresholds are high: $80,000+/year for work-from-Thailand professionals, with additional investment or insurance requirements.

For most standard employment situations, these visa tracks are not relevant. They are designed for senior executives, high-earning professionals, and investors. But if you are relocating a C-suite executive or a highly paid specialist to Thailand, the SMART or LTR visa may offer significant advantages over the standard Non-B route.

Companies that obtain promotion from Thailand’s Board of Investment (BOI) enjoy substantial advantages for hiring foreign workers. BOI promotion is available to companies in priority industries including manufacturing, technology, renewable energy, biotechnology, and export-oriented services.

BOI-promoted companies are exempt from the 4:1 Thai-to-foreign employee ratio, can apply for work permits through the BOI One-Stop Service Centre (which is significantly faster than the standard Department of Employment process), and can obtain IB visas for their foreign employees instead of standard Non-B visas. BOI companies also receive tax incentives including corporate income tax holidays, import duty exemptions, and the right to own land in certain circumstances.

If your company qualifies for BOI promotion, the work visa and permit process is dramatically simpler. The application for BOI promotion itself is a separate process that requires a detailed business plan and can take several months, but the long-term benefits for companies hiring multiple foreign workers are substantial.

The government fees are low by international standards. The real cost is the time and administrative complexity. Most employers either use an immigration law firm or rely on their EOR provider to manage the documentation, submissions, and follow-ups across three separate government agencies (Ministry of Labour, Ministry of Foreign Affairs, Immigration Bureau).

If your company does not have a Thai entity, you cannot directly sponsor a work permit. The work permit application requires a Thai employer with registered capital, Thai employees, and a business registration. This is where an Employer of Record becomes relevant.

An EOR in Thailand employs the foreign worker through its own Thai entity, which meets the capital and staffing requirements. The EOR handles the WP.3 application, supports the Non-B visa process, submits the work permit application, manages the 1-year extension, and handles the ongoing 90-day reporting. The employee works under the direction of the client company but is legally employed by the EOR.

There is an important limitation: the work permit is tied to the employer (the EOR entity), the job title, and the work location specified on the permit. If the employee needs to change any of these, a new work permit application is required. This means that if you later set up your own Thai entity and want to transfer the employee, the work permit process starts over.

Also note that some EOR providers in Thailand use BOI-promoted entities, which gives them more flexibility on the foreign worker ratio and faster processing. Ask your EOR whether their Thai entity has BOI promotion, as this directly affects the speed and reliability of the work permit process.

Starting work before the work permit is issued. This is illegal. The Non-B visa allows the employee to be in Thailand, but only the work permit authorises them to work. Even answering work emails from a Thai hotel room before the permit is technically a violation. In practice, enforcement focuses on formal employment, but the risk is real and the penalties include fines and deportation.

Letting the 90-day reporting lapse. Every foreign national in Thailand on a long-term visa must report their address to immigration every 90 days. This can be done online, by mail, or in person, and it is free. But missing it triggers an automatic fine of THB 2,000 and repeated failures can result in visa complications. It is a minor administrative task that causes major problems when forgotten.

Assuming the work permit covers all activities. The work permit specifies a job title, employer, and work location. If the employee is asked to do work outside the scope of their permit (for example, working at a different office location or performing a substantially different role), they may be in violation. Any material change requires amending or replacing the work permit.

Not planning for the 4:1 ratio before hiring. If your Thai entity has 8 Thai employees and 2 foreign workers, you are at the limit. Hiring a third foreigner requires first hiring 4 more Thai employees. This is not something you can sort out after the fact; the Ministry checks the ratio at the time of the WP.3 application.