Non-O retirement visa Thailand: requirements, the 800,000 baht rule and tax (2026)

The Non-O retirement visa in Thailand is the Non-Immigrant O visa (วีซ่าประเภทคนอยู่ชั่วคราว รหัส O) used by people aged 50 or over who want to live in Thailand in retirement. You qualify with at least 800,000 baht in a Thai bank account, or a monthly income of at least 65,000 baht, or a combination of the two reaching 800,000 baht. Most people obtain it inside Thailand in two stages: a change of visa type to a 90-day Non-O, then a one-year extension that is renewed every year. This guide sets out the requirements as published by Thai immigration offices, the difference from the O-A visa, and the tax consequence that is easy to overlook when planning a long stay.

Requirements for the Non-O retirement visa

The applicant must be at least 50 years old and show one of three financial bases: a deposit of at least 800,000 baht in a Thai bank, income of at least 65,000 baht a month, or deposit and income together of at least 800,000 baht. These figures appear in the September 2025 checklist of the Pathum Thani immigration office.

• Age: 50 years or over on the date of application. The Pathum Thani checklist states "จะต้องมีอายุไม่ต่ำกว่า 50 ปีบริบูรณ์ขึ้นไป".¹
• Money: a deposit in a Thai bank of not less than 800,000 baht; or income of not less than 65,000 baht a month; or deposit and income together of not less than 800,000 baht. The bank letter must be recent; the same checklist asks for one issued within 7 days.¹
• Holding the money: offices also check how long the deposit has been in the account before you apply and how it is maintained after approval. Ask the office that will handle your file for its current checklist before you move money; our guide to the 800,000 baht rule explains how the account is reviewed.

How to get the Non-O retirement visa inside Thailand

The usual route is a change of visa type at a Thai immigration office to a Non-Immigrant O for retirement, which gives up to 90 days for a fee of 2,000 baht, followed by an application to extend the stay for one year, which costs 1,900 baht and is repeated every year.

1. Open a Thai bank account and fund it. Banks increasingly ask for a long-term visa before they open an account, so plan this step early.
2. Change of visa type to a 90-day Non-O. Apply at your local immigration office with at least 15 days left on your current permission to stay. The Pathum Thani checklist (September 2025) reads "ต้องมีวันวีซ่าเหลืออย่างน้อย 15 วัน", charges a fee of 2,000 baht, and grants a stay of not more than 90 days; it gives a processing time of 15 days.¹ The Bangkok office states that documents must be submitted more than 15 days before the visa expires.²
3. Apply for the one-year extension before the 90 days end. The Bangkok immigration fee schedule lists 1,900 baht for an extension of temporary stay, and 1,000 baht (single) or 3,800 baht (multiple) for a re-entry permit, which you need before any trip abroad if you want to keep the extension.³ The criteria, documents and timing are set out clause by clause in our retirement visa extension guide.

After approval: renewals, reports and the legal basis

After the first extension, the stay is renewed every year on the same financial basis, with a report to immigration every 90 days of continuous stay. The criteria now come from clause 2.22 of the annex to Immigration Bureau Order No. 12/2568 of 23 January 2025, explained in our extension guide; Royal Thai Police Order No. 327/2557, often still quoted, was cancelled in 2023.

• Annual renewal with the same documents. Refusals usually trace back to the bank balance having fallen during the year, so keep large purchases in a separate account. See the 800,000 baht rule in detail.
• 90-day reports every 90 days of continuous stay. See how reporting and re-entry permits work.
• Legal basis. The Bangkok immigration office lists Royal Thai Police Order No. 542/2566, which cancelled the earlier Police order on the criteria for temporary stay, and Immigration Bureau Order No. 242/2566 on permission to stay temporarily in the Kingdom; provincial immigration offices publish Immigration Bureau Order No. 12/2568 of 23 January 2025 on the same subject.⁴ Guides that still cite Order No. 327/2557 as the governing text are out of date.

Non-O or O-A: which retirement visa

Both visas serve applicants aged 50 or over with the same 800,000 baht or 65,000 baht a month financial test. The O-A is applied for at a Thai embassy or consulate abroad and requires health insurance of at least 3,000,000 baht or USD 100,000; the Non-O route can begin inside Thailand.

The Royal Thai Consulate-General in Los Angeles, on its O-A page updated 1 September 2026, requires the applicant to be "aged 50 years and over", to show a "bank deposit of no less than 800,000 Baht in the last three months", a monthly income of not less than 65,000 baht, or a combination totalling 800,000 baht a year, and to hold health insurance "with the total sum insured of no less than 3,000,000 THB or $100,000 per policy year". It also asks for a criminal record certificate and a medical certificate.⁵

The compulsory insurance rule comes from a Ministry of Public Health guideline written for applicants for the O-A visa.⁶ The guideline does not name the Non-O. That is one reason many retirees already in Thailand choose the Non-O route, but practice differs between offices, so confirm the insurance position with the office that will decide your file. Our guide to O-A health insurance sets out the O-A rule in full.

Tax residence after 180 days on a Non-O

A Non-O holder who spends 180 days or more in Thailand in a tax year is a Thai tax resident under section 41 paragraph 3 of the Revenue Code. Foreign income that arises from 2024 in such a year is then taxed when it is brought into Thailand, under Revenue Department Order Por. 161/2566.

The visa does not decide tax; the day count does. Section 41 paragraph 3 deems a person present in Thailand for periods totalling "หนึ่งร้อยแปดสิบวันในปีภาษีปีใด" — 180 days in any tax year — to be a resident for that year.⁷ A retiree on a one-year extension who stays most of the year will pass that mark. From then on, section 41 paragraph 2 and Order Por. 161/2566 tax foreign income of a resident year in whichever year it is brought into Thailand, while income that arose before 1 January 2024 stays outside the rule.⁸

The money used for the 800,000 baht deposit is a good example. If it comes from savings that existed before 2024, or from capital rather than income, it can be brought in without income tax; if it comes from a pension or dividends received in 2024 or later while you were resident, it may be taxed in the year of transfer. Our guides on whether to remit money to Thailand now or wait and on Thai tax for retirees work through the cases.

What we do for you

We prepare the change of visa type and the yearly extension, and we plan the source of the 800,000 baht deposit so that the money meets the immigration test without creating an avoidable tax charge under section 41 of the Revenue Code.

Full handling — bank introduction, document pack, forms, and accompanying you at immigration — is ฿18,000–30,000 (all fees). A complete file prepared correctly the first time is the surest way to avoid a refusal and the weeks it can cost on your permitted stay. We do not guarantee the outcome of any visa application; the decision belongs to the immigration officer.

Common questions

These answers rest on the checklists of the Pathum Thani and Bangkok immigration offices, the O-A page of the Royal Thai Consulate-General in Los Angeles, section 41 of the Revenue Code and Order Por. 161/2566, all read on 2 October 2026.

What are the requirements for a Non-O retirement visa in Thailand?

You must be 50 or over and show at least 800,000 baht deposited in a Thai bank, or income of at least 65,000 baht a month, or the two combined to at least 800,000 baht. Immigration offices also check how long the deposit has been held, so ask your office for its current checklist.

Can I change to a Non-O retirement visa inside Thailand?

Yes. Apply to change visa type at your local immigration office with at least 15 days left on your current permission to stay (the Bangkok office says more than 15). The fee is 2,000 baht and the stay granted is up to 90 days, after which you apply for the one-year extension.

What is the difference between the Non-O and the O-A retirement visa?

Both are for people aged 50 or over with the same financial test. The O-A is applied for at a Thai embassy or consulate abroad and requires health insurance of at least 3,000,000 baht or USD 100,000 per policy year. The Non-O route can begin inside Thailand by a change of visa type.

Does the Non-O retirement extension require health insurance?

The Ministry of Public Health guideline on compulsory health insurance is written for O-A applicants and does not name the Non-O. Practice can differ between immigration offices, so confirm the insurance position with your office before you file.

Do I pay Thai tax on money I bring in while living here on a Non-O?

If you spend 180 days or more in Thailand in a tax year you are a tax resident under section 41 of the Revenue Code. Foreign income that arose in such a year from 2024 onward is taxed in the year you bring it into Thailand under Order Por. 161/2566; savings that existed before 2024 are not.