Here are Thailand’s statutory updates for 2025.
Effective October 2025
Thailand Implements Employee Welfare Fund
Thailand will introduce an Employee Welfare Fund to enhance financial security for workers.
Key Details:
- Contributions: From October 2025 to September 2030, employers and employees must contribute 0.25% of wages, increasing to 0.5% from October 2030.
- Purpose: Provides financial support for employees in cases of termination, death, or other qualifying events.
- Employer Requirements: Companies with 10 or more employees must register unless offering similar benefits.
This initiative strengthens worker protections under the Labor Protection Act B.E. 2541 (1998).
Source: ASEAN Briefing
Effective May 2025
Thailand Introduces Digital Arrival Card (TDAC)
Thailand will launch the Digital Arrival Card (TDAC) system, replacing the traditional TM6 paper form for foreign travelers.
Key Details:
- Who Needs It: All foreign nationals, including those from visa-exempt countries, must submit their arrival details digitally.
- Integration: The system will link with multiple agencies, including the Department of Consular Affairs, Department of Disease Control, and Ministry of Tourism and Sports.
- Benefits: Faster immigration processing, enhanced data verification, and improved border control efficiency.
Source: Fragomen
Effective March 2025
Thailand Eases Long-Term Resident and SMART Visa Requirements
Thailand will revise its Long-Term Resident (LTR) Visa and SMART Visa programs to attract foreign professionals and investors.
Key Changes:
- LTR Visa Updates:
- The $80,000 annual income requirement for the “Wealthy Global Citizen” track will be removed.
- “Work-from-Thailand” applicants’ employer revenue threshold reduced from $150M to $50M over three years.
- Dependents cap removed, allowing more family members to be included.
- SMART Visa Revisions:
- SMART-T (Talents), SMART-I (Investors), and SMART-E (Executives) will be phased out.
- SMART-S (Startups) will remain.
Source: Fragomen
Effective January 2025
Thailand Approves Additional Public Holidays to Boost Tourism
The Thai government has approved extra public holidays in June and August 2025, along with an extended New Year break in January 2026, to encourage domestic travel and economic growth.
Key Details:
- New Holidays:
- June 2, 2025 (Monday)
- August 11, 2025 (Monday)
- January 2, 2026 (Friday) (extending the New Year break to five days).
- Total Public Holidays: 21 in 2025.
Source: Bangkok Post
Thailand Expands E-Visa System to More Consular Posts
Thailand has expanded its e-visa system to nearly all consular posts worldwide, allowing travelers to apply online for tourism, business, and employment visas without visiting consular offices.
Key Details:
- Newly Added Countries: Argentina, India, Laos, Singapore, and the Philippines.
- Application Process: Submit via the Thai e-Visa portal, available in 15 languages.
- Processing Time: Up to three weeks, with possible delays during system expansion.
Source: Fragomen
End of Personal Income Tax Exemption for Super Saving Fund (SSF)
Thailand’s Revenue Department announced that contributions to the Super Saving Fund (SSF) will no longer be eligible for tax deductions starting 1 January 2025. The previous exemption under Tax Ministerial Regulation No. 357 applied to income earned from 2020 to 2024 and will now be discontinued.
Source: Ramco
Mandatory Social Security Registration for Migrant Workers
Employers are now required to register migrant workers under the national social security system to ensure they receive benefits such as medical care, pensions, and unemployment support. This mandate aims to provide equitable access to social security benefits for all workers, regardless of their origin.
Key Details:
- Employer Obligations: All employers must enroll their migrant employees in the social security system promptly.
- Worker Benefits: Registered migrant workers will be entitled to the same social security benefits as local employees, including healthcare services, retirement pensions, and unemployment insurance.
- Compliance Monitoring: Authorities will conduct regular inspections to ensure adherence to this requirement, and non-compliant employers may face penalties.
Source: Lexology
Thailand Minimum Wage Increase for 2025
Thailand has announced new minimum wage rates for 2025, ranging from 337 baht (US$9.73) to 400 baht (US$11.55) per day, varying by region:
- 400 Baht/day: High-cost areas such as Chachoengsao, Chonburi, Phuket, Rayong, and Koh Samui.
- 380 Baht/day: Regional hubs like Chiang Mai (Muang District) and Songkhla (Hat Yai District).
- 372 Baht/day: Bangkok and surrounding provinces, including Nakhon Pathom and Nonthaburi.
- 337 Baht/day: Southern provinces such as Narathiwat, Pattani, and Yala.
This adjustment aims to address living cost disparities while maintaining business competitiveness.
Source: ASEAN Briefing
Thailand Implements Global Minimum Corporate Tax Rate
Thailand will introduce a 15% global minimum corporate tax rate for multinational enterprises starting 1 January 2025. This aligns with the OECD’s Global Minimum Tax framework, targeting multinational corporations with an annual global turnover exceeding 750 million euros ($781 million).
While Thailand’s standard corporate tax rate is 20%, companies benefiting from incentives through the Thailand Board of Investment can receive up to 13 years of exemptions.
Other ASEAN countries, including Vietnam, Indonesia, Malaysia, and Singapore, will also adopt the global minimum tax in 2025.
Source: Reuters
Thailand Launches Easy E-Receipt 2.0 to Simplify Tax Deductions
The Thai Revenue Department has introduced Easy E-Receipt 2.0, a digital system designed to help individual taxpayers claim deductions more efficiently. This enhanced platform integrates seamlessly with the Revenue Department’s e-filing system, simplifying the process of recording and submitting receipts for eligible expenses.
Key Features:
- Real-Time Integration: Taxpayers can directly upload receipts via the e-filing platform.
- Broader Eligibility: Covers a wider range of deductible expenses, including charitable donations and education costs.
- Automated Calculations: Automatically calculates deductions to minimise errors and streamline tax compliance.
Source: Thailand Business News
