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The four clocks of your Thai stay — and none of the four warns you

The annual extension, the ninety-day report, the re-entry permit and the 180 days that make you a tax resident. Four deadlines with different lengths, different counters and different reasons to reset. The re-entry permit is the most expensive avoidable mistake: without it your stay loses its validity the moment you leave the country.

5 min read

Written and checked by Auke on , against the sources at the bottom. Is something no longer right? Report it below and I'll fix it.

You extend your stay in Thailand every year at Immigration, the Thai immigration service. On the retirement route that requires 800,000 baht in a Thai account. Alongside that, three other clocks run:

  • every ninety days you report your address;
  • before every trip abroad you get a re-entry permit, the permission to come back;
  • after 180 days you become a tax resident.

Those four deadlines run at the same time and reset for different reasons. None of the four sends you a reminder.

Clock 1 — how do you extend your stay every year?

Your permitted stay ends on the date stamped in your passport on entry, not on the end date of your visa. Those two are constantly confused; look at the stamp.

You apply for the extension at the immigration office of the province where you live, usually in the last thirty days before that date.

What you bring:

  • your passport;
  • the TM30 receipt (see below);
  • your updated bank book with a letter from the bank;
  • passport photos;
  • a map to your home;
  • the forms.

And then the condition most people underestimate. On the retirement route there must be 800,000 baht in a Thai account in your name. As a rule that is two months before the application and three months after the extension is granted. No withdrawals in between. After that the balance may drop, but not below 400,000 baht. A balance that dips below the threshold for a moment can cost you your extension.

The Ministry of Foreign Affairs names two alternatives:

  • an income certificate of at least 65,000 baht a month;
  • a combination of balance and annual income totalling 800,000 baht.

The one-year extension remains "at the discretion of the immigration officer".

Clock Time limit or amount
Applying for the annual extension in the last 30 days before the stamped date
Balance on the retirement route 800,000 baht, 2 months before and 3 months after the application; or 65,000 baht income a month
Ninety-day report (TM47) within 7 days before or after the due date; counter resets on return
Re-entry permit before every departure, for one or several journeys
Tax resident from 180 days in a calendar year
TM30 by your landlord within 24 hours of arrival, and again after a move or a trip abroad
The O-A visa itself from age 50; 5,000 baht for multiple entries; first stay 1 year

Clock 2 — how does the ninety-day report (TM47) work?

Whoever is in Thailand for more than ninety consecutive days reports their address to Immigration every ninety days. That is the TM47. It is not an extension of your stay, but a separate report with its own counter.

The window is narrow: report within seven days before or after the due date. Online it is sometimes possible earlier. The first report you make in person or through an authorised representative at your own office; after that it can be done online.

And this is the detail that trips people up: the counter resets as soon as you leave the country and come back. After a trip your ninety days start again on the day of return. So recalculate the date every time.

Clock 3 — why is the re-entry permit the most expensive mistake?

If you leave Thailand without a re-entry permit, your granted stay lapses the moment you depart. Even if there are still six months on your stamp. You come back as a tourist, and the whole process starts again: Non-O (the non-immigrant visa), money in the account, extension.

The permit can be arranged the same day at Immigration or at the airport. There is a version for a single journey and a version for multiple journeys. If you go to the Netherlands or to a neighbouring country even once a year, take the multiple. The price difference is small and the mistake is fatal.

Rather have everything for Thailand on one list?

Then we'll send you the departure checklist for Thailand, with every step in order, and five mails about the pitfalls and the real costs. You can switch it off at any time.

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Clock 4 — when do you become a tax resident?

If you stay in Thailand for 180 days or more in a calendar year, you are a tax resident there. That happens automatically. It is not a choice and not an application.

As a resident you pay Thai tax on your Thai income and on the foreign income that you bring into Thailand. Since 2024 that has become stricter. Foreign income earned from 1 January 2024 onwards is taxed as soon as you transfer it, in the same year or in a later year.

See AOW, pension and tax in Thailand for how that interacts with the 1975 treaty.

And the zeroth clock: what is your landlord's TM30?

This one isn't in the list of four because it isn't yours. Your house owner, hotel or head of household must report within 24 hours that a foreigner is staying with them. That is the TM30.

Yet it is your problem if it doesn't happen. Immigration asks for that receipt at your extension, at a change of address and at the ninety-day report. Without a TM30 you get stuck or receive a fine.

So ask your landlord about it explicitly, and keep the receipt. The report has to be made again if you move or come back from a trip abroad.

Put them in one diary

With two of the four, the extension and the re-entry permit, a mistake cannot be repaired with a fine.

Put them all in one diary. Add the bank condition of clock 1 as a separate reminder, two months ahead.

In Vertrekklaar this is phase 5 of 5 of the journey: the same steps, but applied to your situation — in your order, tickable, and with the deadlines monitored. See the whole journey to Thailand.

Want to know more about this?

Then we'll send you the departure checklist for Thailand, with every step in order, and five mails about the pitfalls and the real costs. You can switch it off at any time.

We use your address, and your departure date if you fill it in, only for the checklist, the guide and the mails after it. You can unsubscribe under every mail.

What this rests on

The facts in this article come from these official pages. Rules change. When in doubt, go by the source, not this article.

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