In recent years, Thailand has emerged as one of the most attractive destinations for expatriates, investors, and entrepreneurs. With its strategic location, vibrant economy, and exceptional quality of life, obtaining Permanent Residence (PR) in Thailand in 2026 is no longer just a legal status—it’s a powerful step toward long-term stability and growth.
Accounting & Legal in Thailand
Closing a business is sometimes a strategic decision for companies that have completed their objectives, ceased operations, or need to restructure their activities. In Thailand, dissolving a company requires following specific legal procedures set out under the Thai Civil and Commercial Code and regulations administered by the Department of Business Development (DBD). Understanding the process helps ensure that the company is closed legally and avoids future liabilities.
Foreign employees working in Thailand must comply with several tax obligations before leaving the country. One important but often misunderstood form is PND.93, which may be required when a foreign employee needs to settle personal income tax before the normal filing deadline. Understanding how this form works can help avoid tax issues, immigration delays, or compliance risks when departing Thailand.
Thailand is accelerating its digital economy strategy, and small and medium-sized enterprises (SMEs) are at the center of this transformation. In 2026, the Thai government introduced a powerful incentive allowing SMEs to claim a 200% tax deduction on qualifying digital investments, making technology adoption more affordable and accessible for businesses.
The rapid growth of e-commerce in Thailand has created many opportunities for individuals and small businesses to sell products online. From social media shops to marketplace sellers on platforms like Shopee, Lazada, and TikTok, thousands of entrepreneurs are earning income online.
As Thailand continues strengthening tax enforcement and modernizing its revenue framework, two major developments are reshaping the landscape for businesses, expatriates, investors, and online consumers:
