Thailand BOI Work Permit Income Requirements 2025–2026: What Foreign Nationals and Employers Need to Know

If your business employs foreign nationals under Thailand’s Board of Investment (BOI) privileges, a significant policy change now affects how those employees renew their visas and work permits, especially Thailand BOI work permit. For years, foreign workers in BOI-promoted positions benefited from a streamlined renewal process that did not require them to present Thai income or tax documentation. That long-standing exemption has been removed. A formal BOI announcement issued in 2025 introduced mandatory minimum income thresholds and supporting documentation requirements — and the compliance deadlines are already active.

This guide explains what has changed, which positions are affected, what the minimum salary thresholds are by role type, and what documentation must be submitted during each renewal window in 2026. Whether you are an HR professional managing expatriate staff, a foreign executive planning your own renewal, or a company in the process of establishing BOI-promoted operations, this is information you cannot afford to overlook.

Why the Income Exemption for BOI Work Permits Was Removed

Thailand’s BOI has historically offered a package of incentives to attract foreign investment, which included making it easier for promoted companies to bring in foreign talent. One of the practical advantages of BOI promotion was that foreign employees could renew their visas and work permits without needing to produce evidence of their Thai income or tax payments — a requirement that applies to most other foreign workers in the country.

This changed when the BOI issued Announcement No. Por. 8/2568, which revised the criteria governing how foreign national positions are approved, filled, and extended under Sections 25 and 26 of the Investment Promotion Act. The announcement introduces income verification as a standard part of the renewal process and sets out minimum average monthly salary levels for each category of position.

The policy shift is grounded in workforce development objectives. The BOI has indicated that the new requirements are designed to ensure that investment-promoted projects maintain an appropriate balance of Thai and foreign personnel, and to support local employment and human resource development. For a broader overview of the BOI promotion framework, our BOI investment guide for Thailand covers the privileges and obligations that come with promotion status.

Effective Dates: When Do the New Requirements Apply?

The start date for the new income documentation obligation depends on when the BOI promotion certificate under which the position is held was originally issued:

• Where a foreign national applies for a new position or seeks to extend an existing one using BOI privileges after 1 October 2025, the income requirements apply immediately.
• Where the relevant BOI promotion certificate was issued before 5 June 2025, the new documentation rules apply to any renewal lodged after 1 January 2026.

In practical terms, most foreign nationals working in BOI-promoted companies are already subject to these requirements. If a renewal application is approaching, steps to gather the required documentation should begin immediately. Leaving it until close to the deadline significantly increases the risk of a delayed or refused application.

Minimum Monthly Salary Thresholds by Position Category

The BOI announcement sets out minimum average monthly income figures that vary according to the seniority and nature of the position. The applicable thresholds are as follows:

Executive Level

Foreign nationals classified in executive positions must receive an average monthly income of at least THB 150,000. This is the highest threshold across all position types covered by the announcement.

Management Level

The standard minimum for managerial positions is THB 75,000 per month. Foreign nationals who hold a bachelor’s degree or higher qualification are eligible for a reduced threshold of THB 50,000 per month.

Engineering, Science & Technology, and IT Specialist Positions

For engineers, science and technology researchers, and information technology specialists, the general minimum is THB 75,000 per month. Where the individual holds a relevant bachelor’s degree or higher — such as in engineering, a science or technology field, or software development — the applicable threshold drops to THB 50,000 per month.

Operational Level

Operational-level positions carry a flat minimum monthly income requirement of THB 50,000, regardless of educational qualifications.

IBPO and BPO Trade & Investment Positions

Positions based on workstation-level functions within International Business Process Outsourcing (IBPO) and Business Process Outsourcing (BPO) activities that are within the scope of BOI-promoted trade and investment are subject to a lower minimum threshold of THB 35,000 per month.

Positions Exempt from Income Thresholds

Teachers and pilots are not subject to the minimum monthly income requirements set out in the announcement. Furthermore, positions approved for a duration not exceeding six months of residence in Thailand are also excluded from the income threshold rules.

Income Evidence Submission: The 2026 Timeline

On 2 February 2026, the BOI issued supplementary guidelines clarifying precisely what documentation must accompany extension applications during each phase of 2026. For foreign nationals earning income in Thailand, the required documents are determined by when the application is filed:

• Period 1 — 1 January to 16 February 2026: An employment agreement that reflects the updated salary is the primary document required in place of the annual tax withholding form. If the most recent annual Withholding Income Tax Return (P.N.D. 1 Kor) or the latest monthly form (P.N.D. 1) already demonstrates that the income threshold is satisfied, an employment agreement is not additionally required.
• Period 2 — 17 February to 16 April 2026: Submit the single most recent monthly Withholding Income Tax Return Form (P.N.D. 1).
• Period 3 — 17 April 2026 to 27 February 2027: Submit the three most recent monthly P.N.D. 1 forms covering the preceding three months.
• Period 4 — From March 2027 onward: Submit the annual Withholding Income Tax Return Form for the year 2026 (P.N.D. 1 Kor). This form must be filed with the Revenue Department no later than 28 February 2027.

Where a foreign national has left their position within the year preceding a new or renewal application, income will be assessed using the P.N.D. 1 or P.N.D. 1 Kor forms covering the relevant period. The compensation set out in the employment contract will also be considered when evaluating compliance with the minimum income requirement.

For a comprehensive overview of the work authorization process in Thailand more broadly, our work permit and visa guide covers the full range of requirements for foreign nationals working legally in the country.

Income Paid from Abroad: Alternative Documentation

Some foreign nationals employed in BOI-promoted businesses receive their remuneration from an overseas parent company rather than through a local Thai payroll. Since the Thai Personal Income Tax Return for 2026 (P.N.D. 90/91) is not yet due for filing at the time of current renewal applications, the BOI has established an alternative documentation route for this group.

Where all income is received from a foreign source, the following four documents must all be submitted together:

1. Overseas pay slips for the three most recent months, which must show that income meets or exceeds the equivalent of THB 150,000 per month.
2. Bank statements from a foreign account for the three most recent months, also reflecting minimum earnings of THB 150,000 per month.
3. An employment contract or a certificate of employment issued by the investment-promoted business.
4. A letter signed by the foreign national personally, committing to file a Personal Income Tax Return (P.N.D. 90/91) in Thailand at the time of their next renewal application, in line with the applicable income requirements.

This four-document requirement applies only where income is received exclusively from abroad. If any portion of compensation is paid through a Thai entity, the standard domestic documentation rules outlined above will apply. For businesses in the early stages of establishing their Thai structure before seeking BOI promotion, our company registration guide for Thailand provides a useful starting point.

Practical Steps to Stay Compliant

Given that these requirements are already in force, companies and individuals should act promptly. Failure to meet the income thresholds or to submit the correct documentation can result in the BOI refusing to approve the position extension — which directly affects the validity of both the work permit and the visa.

Key actions to take now:

• Verify salary levels against the applicable threshold. Check the salary of each foreign national against the minimum for their position category. If adjustments are needed, update employment contracts before the renewal filing window opens.
• Build documentation collection into your renewal timeline. P.N.D. 1 forms, pay slips, and bank statements all need to be gathered in advance. Make documentation compilation a standard step in your HR renewal workflow.
• Clarify payroll structure for internationally-paid staff. If any employees receive all or part of their income from an overseas entity, confirm whether the four-document alternative package is required and ensure all four documents are available.
• Monitor BOI and Revenue Department updates. These regulations are subject to change, and new guidance can be issued at short notice. Staying current through the Thailand Board of Investment and the Thai Revenue Department is essential for ongoing compliance.

Frequently Asked Questions