What counts as "working" on a tourist visa or a DTV?
Since the 2018 amendment, "work" means engaging in an occupation, with or without an employer, and the definition carries no test of physical effort and no carve-out based on where your employer sits. On remote work for a foreign company the honest answer is that no Thai government source we could find states a position either way, so anyone telling you it is definitely fine, or definitely illegal, is going beyond the record.
Last reviewed 21 September 2026
The definition, as it now stands
Most pages you will find still paraphrase the older formulation, about exerting physical energy or employing knowledge whether or not for wages. That wording is not in the current consolidated text. The operative word today is occupation, and it is a narrower test than the one everybody quotes.
A tourist or transit status cannot carry a permit at all
Section 59 permits a work permit to a foreigner who resides in Thailand or is permitted to enter temporarily "but not for tourism or transit purpose". So on a tourist visa the question is never whether you can get a permit for what you are doing. It is only whether what you are doing is work.
What the official record does not say
What can be said is that the definition contains no territorial qualifier and no employer-location qualifier. It turns on whether what you are doing is an occupation carried on in Thailand. Reasonable lawyers read that differently, which is exactly why you see confident answers in both directions.
The DTV
The Destination Thailand Visa names remote work in its own purpose of entry. The official consulate material lists the category as "Workcation: digital nomad, remote worker, foreign talent, freelancer", and the MFA checklist uses the same wording. Applicants supply an employment contract, certificate or professional portfolio, and a three month bank statement with an ending balance of not less than 500,000 baht.
What being wrong costs
| Who | Penalty | Section |
|---|---|---|
| The foreigner, working without a permit or outside their rights | Fine of 5,000 to 50,000 baht, and repatriation arranged immediately after the fine is paid. No imprisonment. | 101 |
| The employer, first offence | Fine of 10,000 to 100,000 baht per foreign worker. | 102 |
| The employer, repeat offence | Imprisonment up to one year, or a fine of 50,000 to 200,000 baht per worker, or both, plus a three year ban on employing any foreigner. | 102 |
The 2018 amendment removed imprisonment for the foreigner and cut the maximum fines substantially. Figures you see quoting imprisonment for the worker are from the superseded regime.
Where the line is actually clear
- Serving Thai customers, invoicing through or on behalf of a Thai company, or holding a role in one: that is an occupation carried on in Thailand, and the safe answer is a permit.
- Taking a salary from a Thai entity: the same, and the minimum salary table applies to your extension.
- Doing the job you already had, for a foreign employer, with no Thai customers and no Thai entity: the record is silent. You are making a risk judgement, not following a rule, and you should know which of the two you are doing.
- Attending a conference or giving a lecture occasionally: expressly exempt under section 4.
One thing that does not depend on any of this: if you stay 90 continuous days you owe a 90 day report, whatever your visa says. If you are moving from the grey area to a proper structure, what visa and work permit work costs is the place to start, and three firms will quote on your situation through the request form.
Related questions
- Can you file the Thai 90 day report (TM47) online?
- Visa and work permit: why are they two documents from two agencies?
- Changing employer: what happens to your work permit?
Sources
- Royal Ordinance concerning the Management of Employment of Foreign Workers B.E. 2560, as amended: sections 5, 59, 101 and 102 (ILO NATLEX, English)
- Tilleke & Gibbins: relaxation of work permit requirements, and the amended definition of work
- Ministry of Foreign Affairs: Destination Thailand Visa checklist
- Royal Thai Embassy, Singapore: DTV workcation requirements
- Royal Thai Consulate-General, Los Angeles: DTV categories and documents
This is general information about how a filing works, not accounting or tax advice for your company. Confirm anything that matters against the official notice or with your accountant. Spotted something out of date? Tell us and we will fix it.