Australians Working in Thailand 2025: Work Permit, Non-B Visa, and What You Need to Know

Before anything else, Australians must understand this dividing line:

Working FOR a Thai employer (Thai company, international school, NGO, multinational operating through a Thai entity) → requires Non-B visa + Thai work permit. Cannot be done on a DTV, tourist visa, or retirement visa.

Working FOR overseas clients/employer from Thailand (Australian company, foreign clients, freelance work billed overseas) → the DTV (Destination Thailand Visa) is the correct pathway. No Thai work permit required if all income derives from outside Thailand.

If you do both — some Thai clients and some overseas clients — seek qualified legal advice. The line is not always clean.

Apply for the Non-Immigrant Visa Category B (Non-B) at the Royal Thai Consulate-General in Sydney or the Royal Thai Consulate in Melbourne before travelling to Thailand to take up employment.

Australian-specific requirements from the Thai Consulate: • Australian passport (minimum 18 months validity) • Non-B application form (from the Thai consulate website) • Employment offer letter on company letterhead — your Thai employer provides this • Company registration documents from the Thai company (DBD registration, authenticated copy) • Tax registration documents of the Thai company • Evidence of your professional qualifications (Australian degree certificates, professional registrations relevant to your role) • Recent passport photograph

Processing at Australian consulates: typically 3–5 business days. In-person or postal application — check the specific consulate for current arrangements.

After entering Thailand on your Non-B, your employer applies for your work permit at the Department of Employment within 90 days. You do not apply for the work permit yourself — your employer leads. Your role: provide documents your employer requests.

What you provide (typical for Australian applicants): • Passport original + copies (all pages with stamps) • Recent passport photographs • Australian degree certificates (notarised copies if required by the employer's HR team) • AHPRA registration (if in a regulated profession) • Australian criminal background check (for some roles — ACIC national police check; valid 3 months from issue) • Medical certificate from a Thai hospital or clinic

Your employer provides: company registration, financial statements, evidence of the 4:1 Thai-to-foreign staff ratio (or BOI exemption), job description, and business justification for a foreign hire.

PROCESSING: typically 5–7 business days at Bangkok's Department of Employment. BOI-promoted companies use the one-stop service which can be faster (1–3 days).

Thailand maintains a list of occupations restricted to Thai nationals under the Alien Working Act. Australians cannot hold work permits for these roles regardless of employer demand. Common examples: legal work (practising Thai law), accounting (registered Thai CPAs only), certain Thai-language services. Full list at the Department of Employment (doe.go.th). Confirm your role is not on the restricted list before accepting a Thai employment offer.

Work permits in Thailand are employer-specific. Changing employers means: 1. Resigning from your current role (triggers work permit cancellation by your old employer) 2. New employer applying for a new work permit 3. Depending on timing: you may need to exit Thailand and re-enter on a new Non-B tied to the new employer

No grace period for working between permits. Plan carefully — coordinate the start date with your new employer so permit coverage is continuous.

Australia is a high-source-country for English teachers at Thai schools and universities. Teaching uses the same Non-B + work permit structure. Additional requirements: • Teaching certificate (TEFL/CELTA often required; some government schools require a full teaching degree) • Teachers' Council of Thailand (TCT) teacher's licence or exemption (required for government and some private schools) • Criminal background check (ACIC check; typically required) • Degree certificate (confirmed copy; education institutions often require an apostille from DFAT)

Many international schools handle the Non-B and work permit on behalf of Australian teachers as part of their hiring package.

When Australians take up Thai employment, two tax systems interact:

Australian tax residency: moving to Thailand for work does not automatically make you a non-Australian-tax-resident. The ATO's tax residency tests (ordinary concepts, domicile, 183-day, super fund tests) apply. Many Australians on Thai work permits remain Australian tax residents and must file Australian returns. Seek Australian accounting advice.

Thai personal income tax: Thai-sourced employment income (your Thai salary) is taxable in Thailand at progressive rates starting from 5% (after personal allowances). Your employer withholds this and remits to the Revenue Department — you file a Thai annual return (PND.91) by 31 March each year.

Australia-Thailand DTA: prevents double taxation. Article 15 (employment income) generally allocates taxing rights to Thailand for work performed in Thailand. Australia gives a foreign income tax offset (FITO) for Thai tax paid on the same income. The net result: you generally pay Thai rates on Thai income, not the combined total.

Practical advice: engage both an Australian accountant and a Thai tax professional in the first year you work in Thailand — the dual filing requirements are manageable but need to be set up correctly.

If your Thai employer is not an Australian entity, SG (Superannuation Guarantee) contributions generally do not apply to Thai employment income. You stop accumulating employer super contributions. You can continue to make personal voluntary contributions from your own funds. This is a meaningful long-term cost of taking up Thai employment — factor it into salary negotiations.

Visa Centre assists Australian nationals with Non-B visa applications and work permit documentation. All information reflects publicly available requirements as of June 2025. Sources: Thai Consulate-General Sydney, Department of Employment (doe.go.th), ATO (ato.gov.au), Department of Foreign Affairs and Trade (dfat.gov.au). Not tax advice. No outcome guaranteed.