90-day reports, re-entry permits and the annual calendar (2026)

By Eksiam Chaisorn, Thai legal expert · Member of the Thai Bar Association · Updated July 2026

The retirement extension is not a "set and forget" status. It comes with a small calendar of obligations — easy when systematised, expensive when forgotten. This is the whole calendar on one page.

90-day reporting (TM.47)

Re-entry permits — the one that catches everyone

Your one-year extension is cancelled the moment you exit Thailand unless you hold a re-entry permit: single ฿1,000, multiple ฿3,800, available at immigration or at major airports before departure. If you take even one trip a year, buy the multiple with your extension and forget about it. Losing an extension this way means redoing the entire Non-O process, including the two-month bank seasoning.

TM.30 — the address report

Your landlord (or you, as owner) must notify immigration that you reside at your address. Offices commonly refuse to process extensions or reports until the TM.30 is current. After moving house — and at some offices after any trip abroad — have it refiled. It takes minutes online; forgetting it wastes a day at immigration.

The annual calendar, assembled

WhenAction
Every 90 daysTM.47 report (online where available)
Before any trip abroadRe-entry permit; TM.30 refile on return if your office requires it
2 months before extension expiryBank balance back to ฿800,000 (the 800k rule)
Last 30–45 days before expiryRenewal application with same-day bank letter
Jan–Mar each yearThai tax filing if you remitted assessable income (filing guide)
Our annual care package (฿12,000/year) handles every line of that table except the tax return (quoted separately): all 90-day reports, re-entry permit, TM.30, renewal reminder and accompanied renewal. One WhatsApp message a quarter from us; zero missed deadlines.

Stop tracking deadlines yourself

Hand the calendar to us — from ฿12,000/year, everything filed on time.

Set up my care package WhatsApp

☎ +66 81 654 5922