Author: Phuket Attorneys

Thailand Income Tax

Posted by Phuket AttorneysLeave a comment on Thailand Income Tax

Thailand Income Tax. Thailand taxes individuals on a calendar-year basis and distinguishes residents from non-residents. You’re a resident if you spend 180+ days in Thailand in a tax year; residents are taxed on Thai-source income and on foreign-source income when it is brought into Thailand. Non-residents are taxed only on Thai-source income.

1) What counts as taxable income?

Thai law groups “assessable income” into eight categories (Section 40), including employment income, hire-of-work fees, royalties, interest/dividends, rental income, professional income (e.g., lawyer, doctor), contract work, and business income. The category matters because expense deductions differ by type.

Real-world snapshot:

  • A Bangkok-based employee receiving salary plus a rent-free apartment has both cash and in-kind income taxable as employment income.

  • A freelance graphic designer issuing monthly invoices falls under “hire of services” (Section 40(2)) and can claim a standard expense deduction before allowances/tax credits.

2) Rates and how the progressive system actually bites

Thailand applies progressive bands to taxable income (after expense deductions and personal allowances). Current resident brackets top out at 35% on income above THB 5,000,000. The lower bands step up at THB 150k, 300k, 500k, 750k, 1m, 2m and 5m.

Example: If your net taxable income (after deductions/allowances) is THB 1.2m, tax is computed slice-by-slice across the brackets, not 25% on the whole amount.

3) Residency + the foreign-income “remittance” rule (2024→2025)

For residents, foreign-sourced income is taxable when remitted into Thailand. In 2024 the Revenue Department confirmed that foreign income earned in 2024 or later is taxable on remittance; pre-2024 earnings remitted in 2024 were generally excluded. Guidance and practice notes widely reflect this “remittance-year” approach.

There are 2025 policy signals about softening the rule to encourage repatriation (e.g., draft legislation to ease the burden on residents remitting foreign income). Treat this as proposed until enacted—follow official updates before planning.

Practical scenarios:

  • A retiree resident in Chiang Mai transfers 2025 UK pension payments into Thailand monthly → taxable here in the year transferred.

  • A digital nomad earns in 2025 to an offshore account, then wires funds to a Thai bank in 2026 while still resident → taxed in 2026 (the year of remittance).

4) From gross to taxable: expense deductions and personal allowances

Before applying the rate bands, Thailand lets you deduct standard expenses for certain income types and then claim allowances/credits:

  • Employment / hire-of-work: standard expense 50% capped at THB 100,000. (Actual expenses aren’t normally claimed for these categories.)

  • Mortgage interest for a Thai residence: up to THB 100,000 per year.

  • Social security contributions: deductible up to THB 9,000 a year (Section 33 employees; other sections have lower caps).

  • Insurance: life insurance premiums up to THB 100,000; health insurance up to THB 25,000; parents’ health insurance up to THB 15,000 (subject to combined caps).

  • Retirement savings: Provident Fund (PVD) up to 15% of wages (combined cap), RMF up to 30% (≤ THB 500,000 combined retirement cap), and SSF up to 30% (≤ THB 200,000), with an overall retirement-related ceiling of THB 500,000 across instruments.

  • Donations: generally up to 10% of income after other deductions; certain education/health donations may be treated preferentially within that cap.

Worked example (employee):
Gross salary THB 1,200,000 → expense deduction 50% capped at 100,000 → assessable THB 1,100,000. Then subtract allowances (e.g., social security 9,000; life insurance 100,000; mortgage interest 100,000). Remaining taxable income runs through the progressive bands.

5) Filing, payment, and timing

  • Tax year: 1 January–31 December. Paper returns due 31 March of the following year; e-filing enjoys an 8-day extension (for 2025, to 9 April 2025). The e-filing extra-time policy is currently extended through 31 January 2027.

  • Employers generally withhold monthly; final settlement is via your annual return, where you claim your allowances and either pay the balance or obtain a refund.

Case study: An employee with multiple income sources (salary + SideCo dividends). Salary withholding covers most of the PIT. Thai-company dividends are generally withheld at 10%; residents can choose to exclude those dividends from their annual computation (waiving the dividend tax credit) if that’s beneficial.

6) Penalties, surcharges, and how they are calculated

Miss a deadline or underpay and the Revenue Code imposes a 1.5% per month surcharge (a fraction of a month counts as a month), capped at the tax due. Additional fixed fines can apply for late filing—even where no tax is due—plus heavier civil penalties in serious cases.

Example: You file on 30 May with THB 40,000 due. Two months late = 3.0% surcharge (THB 1,200) plus any administrative fine the officer assesses for the late return.

7) Cross-border relief: treaties & credits

Thailand’s double tax treaties typically allow a foreign tax credit against Thai tax on the same income (subject to limits). In practice, keep evidence of foreign tax paid; timing and characterization (which Section 40 category) affect the credit mechanics—especially under the remittance rule for residents. (Use the treaty that matches the source country and confirm the creditable amount under Thai rules.)

8) Putting it together — three grounded profiles

  • Remote employee paid overseas, resident in Thailand (2025): If the salary is for services performed while in Thailand, it’s Thai-source and taxable here regardless of where it’s paid; if parts are for services performed abroad and you remit them, those remittances are taxed in the year brought in. Keep clean records splitting workdays and remittances.

  • Retiree with foreign pensions + Thai condo: Pensions remitted in-year are taxable; claim mortgage interest (≤ THB 100k) and insurance deductions as eligible. Consider the treaty position of pension income and whether withholding abroad creates a credit.

  • Entrepreneur with Thai and overseas dividends: Thai-company dividends face 10% WHT (with optional exclusion from the annual return); foreign dividends remitted are taxable, with potential foreign tax credit. Timing of remittances materially changes your Thai tax year exposure.

Key takeaways to act on in 2025

  1. Confirm your residency days—they drive exposure to the remittance rule.

  2. Map each income stream to its Section 40 category before year-end to know which expense deduction method applies.

  3. Use the e-filing window through 9 April and the extended policy through 2027 if you need extra days.

  4. Track retirement/insurance/mortgage caps; these move the needle for middle- to high-income taxpayers.

  5. If you have foreign-source income, plan remittance timing and keep documentation for any foreign tax credits—and watch for any enacted 2025 changes before moving funds.

Property and Real Estate Disputes in Thailand

Posted by Phuket AttorneysLeave a comment on Property and Real Estate Disputes in Thailand

Property and Real Estate Disputes in Thailand. Thailand’s property and real estate sector, while robust and regulated, is often the source of legal disputes due to complex ownership structures, fragmented title documentation, zoning inconsistencies, and a mixture of statutory and customary land rights. Property-related conflicts typically arise from boundary disputes, breach of sale or lease agreements, unauthorized development, co-ownership issues, and foreign ownership violations. Disputes may be civil, administrative, or even criminal in nature depending on the underlying facts.

Given that Thailand follows a civil law system, resolution is heavily reliant on statutory interpretation, registered documentation, and the administrative acts of land and local authorities.

II. Legal Framework Governing Property Disputes

A. Civil and Commercial Code (CCC)

The CCC regulates land ownership, leases, servitudes, mortgage enforcement, and co-ownership. It also provides contractual remedies for non-performance.

B. Land Code B.E. 2497 (1954)

The Land Code governs title deeds, registration procedures, land office jurisdiction, and restrictions on land ownership—particularly for foreigners.

C. Land Development Act, Condominium Act, and Building Control Act

These statutes apply to specific types of real estate (e.g., condominiums or planned developments) and affect dispute rights between developers, co-owners, and third parties.

D. Administrative Law and Ministerial Regulations

Administrative law governs decisions made by local authorities, including land office registration errors, zoning, and permit revocations.

III. Common Types of Property Disputes

1. Ownership Disputes

These disputes involve conflicting claims over land or structures and can arise due to:

  • Fraudulent transfers

  • Forged signatures on sale documents

  • Disputed inheritance

  • Confusion between possession and registered ownership

Resolution generally requires:

  • Title deed examination

  • Chain of title tracing

  • Verification of registration with the Land Office

Prescription under Thai law (adverse possession) can also be claimed if continuous, peaceful possession is shown for over 10 years (with a valid title) or 20 years (without).

2. Boundary and Encroachment Disputes

Often occur when neighboring landowners contest the physical boundaries indicated in title deeds, especially with older or lower-grade titles like Nor Sor 3 or Sor Kor 1. These titles may lack precise GPS mapping.

Typical issues:

  • Fences or structures crossing boundaries

  • Natural boundary changes (e.g., riverbanks)

  • Government land (e.g., forest reserves) inadvertently encroached upon

Resolution tools:

  • Land Department re-surveys

  • Expert surveyor testimony in court

  • Use of historical aerial photographs

Boundary disputes can escalate into criminal trespass charges under Sections 362–364 of the Thai Penal Code.

3. Breach of Sales and Purchase Agreements

Buyers and sellers often dispute:

  • Non-transfer of ownership despite payment

  • Misrepresentation of land title or zoning status

  • Failure to disclose encumbrances or servitudes

  • Defaulted payment obligations

Legal remedies include:

  • Contract cancellation under CCC Sections 383–395

  • Specific performance through court order

  • Damages for losses suffered due to breach

All property sales over THB 500 must be in writing and registered at the Land Office to be enforceable.

4. Developer and Off-Plan Disputes

Buyers of off-plan units may initiate litigation for:

  • Delay in construction

  • Material deviation from approved plans

  • Failure to obtain building permits or EIA approval

  • Hidden defects after handover

Buyers may sue under:

  • Contractual claims

  • Product Liability Act B.E. 2551 (2008)

  • Consumer Case Procedure Act B.E. 2551

Condominium buyers are protected by the Condominium Act, which imposes duties on the juristic person (e.g., management company) and the developer.

5. Lease Disputes

Real estate lease disputes typically concern:

  • Unlawful early termination

  • Subleasing without consent

  • Failure to pay rent or maintain property

  • Disputes over duration (particularly for 30-year leases with renewal clauses)

Leases over 3 years must be registered at the Land Office to be enforceable against third parties.

6. Foreign Ownership Violations

Under the Land Code and the Foreign Business Act, foreigners cannot own freehold land in Thailand unless granted an exemption. Disputes arise where:

  • Thai nominees are used to circumvent laws (illegal and voidable)

  • Foreigners attempt to control through company structures

  • Transfers to foreign spouses lack proper disclaimers

Courts may void such arrangements, and criminal penalties may apply.

IV. Legal Process and Court Jurisdiction

A. Civil Court

Most disputes involving private contracts, land ownership, and lease rights are adjudicated in the Civil Court or Provincial Courts. Monetary claims influence court jurisdiction.

B. Central Intellectual Property and International Trade Court

Handles disputes involving foreign parties and can be used for cross-border investment conflicts.

C. Administrative Court

If the dispute involves wrongful conduct by a state agency (e.g., revocation of building permit, misregistration by Land Office), the Administrative Court has jurisdiction.

D. Alternative Dispute Resolution

Mediation is encouraged, and court-supervised mediation may be ordered before trial. Arbitration is uncommon unless contractually specified (e.g., in BOI-promoted projects).

V. Evidence and Expert Involvement

Property litigation in Thailand heavily depends on documentary and survey-based evidence. Common sources:

  • Original title deeds and sale contracts

  • Land Office registry records

  • Survey maps (Chanote or NS3G)

  • Photographic evidence of possession or encroachment

  • Expert reports from licensed land surveyors

Courts may order an official re-survey or appoint court experts to interpret boundaries.

VI. Enforcement and Injunctive Relief

Once a judgment is obtained, the Legal Execution Department enforces it through:

  • Seizure and auction of property

  • Court-ordered title correction

  • Injunctions against construction or sale

Interim injunctions (e.g., temporary halt to construction) may be granted if irreparable harm is demonstrated.

VII. Strategies for Risk Mitigation

  1. Due Diligence:

    • Full title search

    • Review of land use restrictions

    • Surveyor site visit and title map comparison

  2. Contractual Protections:

    • Warranty clauses on title and encumbrances

    • Dispute resolution clause (e.g., arbitration or Thai court jurisdiction)

    • Remedies for delay or breach

  3. Title Upgrade or Consolidation:

    • Converting NS3G to Chanote

    • Consolidating fragmented plots to reduce boundary risks

  4. Avoidance of Nominee Arrangements:

    • Use BOI or treaty exemptions where foreign control is needed

    • Use long-term lease + superficies instead of risky ownership proxies

VIII. Conclusion

Property and real estate disputes in Thailand often stem from misunderstandings of legal boundaries, land classification, contract enforceability, and foreign ownership limits. The resolution of such disputes requires navigating a complex intersection of civil law, land administration regulations, and court procedure.

Successful dispute resolution hinges on documentary evidence, clear contract terms, and strategic use of surveys and expert testimony. For foreign and local investors alike, proactive legal structuring, thorough due diligence, and strong contractual protections remain essential to minimizing exposure to costly litigation in the Thai property sector.

Property Leasehold in Thailand

Posted by Phuket AttorneysLeave a comment on Property Leasehold in Thailand

Property Leasehold in Thailand. In Thailand, leasehold arrangements are a vital mechanism through which both foreigners and Thais can secure long-term use rights over property, particularly where ownership of land is restricted or impractical. The leasehold structure provides a legal avenue for foreigners to enjoy residential or commercial property without violating Thailand’s strict land ownership laws. However, navigating leasehold arrangements requires careful legal planning to ensure security, enforceability, and compliance with Thai law.

This article offers an in-depth look at property leasehold in Thailand, including legal foundations, key provisions, typical structures, risks, and best practices.

Legal Framework for Leasehold

The principal law governing leasehold property rights in Thailand is the Civil and Commercial Code (CCC), primarily Sections 537–571. These provisions define the nature of a lease, rights and duties of the lessor and lessee, termination conditions, and remedies for breach.

Key characteristics of Thai lease law include:

  • A lease is a personal contract right, not a real right attached to the land.

  • Leases are not transferable without the consent of the lessor (unless expressly provided).

  • Leases do not create ownership or possessory title.

Maximum Lease Term

Under Thai law:

  • The maximum lease term is 30 years for land and buildings.

  • Leases exceeding 3 years must be registered at the Land Office to be enforceable for the full term.

  • Lease renewals can be agreed upon, but renewal clauses are contractual promises rather than real rights — they are not automatically enforceable against successors of the lessor unless re-registered.

Common Leasehold Uses

Leasehold arrangements are widely used for:

  • Foreigners leasing residential land (since they cannot own freehold land except in rare cases).

  • Commercial projects, such as hotels, resorts, and retail developments.

  • Industrial estates, where long-term leases are preferred for factory sites.

  • Lease of condominium units for long-term occupation.

Key Terms in a Lease Agreement

A well-drafted leasehold agreement should cover:
1️⃣ Identification of the parties — including details of the lessor (individual or company) and lessee.
2️⃣ Description of the property — accurate details matching the title deed.
3️⃣ Lease term and commencement date — clearly stated, with registration at the Land Office if over 3 years.
4️⃣ Rent and payment schedule — rent amount, payment method, escalation clauses.
5️⃣ Use of the property — residential, commercial, or industrial use, with any restrictions.
6️⃣ Assignment and subletting — whether permitted and under what conditions.
7️⃣ Renewal options — if any, though these provide contractual rather than registrable rights.
8️⃣ Termination conditions — breach, force majeure, insolvency, or mutual agreement.
9️⃣ Obligations of the parties — maintenance, repairs, taxes, and insurance.
🔟 Registration and legal costs — allocation of responsibility for Land Office fees.

Lease Registration

Leases exceeding 3 years must be registered at the Land Department / Land Office:

  • The registration process requires the personal attendance or formal authorization of both parties.

  • Registration fees are typically 1% of total rent for the lease period, plus small administrative charges.

  • The lease is then annotated on the title deed (chanote), providing public notice of the lessee’s rights.

Failure to register a lease longer than 3 years limits its enforceability to a 3-year term under the CCC.

Leasehold Structures for Foreigners

Foreigners commonly use leasehold to secure rights over residential or commercial property because:

  • Foreign ownership of land is generally prohibited (except in rare cases such as BOI-approved investment projects).

  • Leasehold provides long-term security of tenure without violating land ownership laws.

Common structures include:

  • Simple registered leasehold: The foreigner leases the land for up to 30 years, sometimes with options to renew.

  • Lease plus superficies: The foreigner leases the land but registers a separate right (superficies) over any building they construct, giving greater security for the building.

  • Lease of condominium units: Although foreigners can own condominium units outright (subject to the 49% foreign ownership limit in a project), some choose long-term leases as an alternative.

Renewal Clauses and Their Limitations

Lease agreements often include renewal options (e.g., 30 + 30 + 30 years). However:

  • Renewal clauses are not automatically binding on successors of the original lessor unless renewed leases are registered each time.

  • Courts have consistently held that renewal options confer only a contractual obligation, not a registrable or inheritable right.

As such, lessees relying on future renewals face risk if the lessor (or their heirs or assigns) refuse to honor the renewal.

Risks and Challenges of Leasehold

Leasehold arrangements carry several legal and practical risks:
1️⃣ No ownership right over the land — The leasehold is a personal right; lessees do not acquire ownership.
2️⃣ Risk on succession of the lessor — If the lessor dies or sells the property, the new owner is bound only by the registered lease, not unregistered renewals or promises.
3️⃣ Difficulty in obtaining financing — Thai banks generally do not lend against leasehold interests because they are personal contractual rights rather than real rights.
4️⃣ Lease forfeiture risk — Breach of lease terms could lead to loss of the leasehold right.
5️⃣ Nominee structures — Attempts to disguise land ownership through Thai nominee companies or individuals are illegal and may result in loss of rights.

Leasehold in Commercial and Industrial Contexts

Large-scale commercial leases — such as those for hotels, resorts, or industrial estates — often involve:

  • Lease terms up to 30 years (with registered renewals upon expiry).

  • Additional rights such as superficies, usufruct, or servitudes registered in favor of the lessee.

  • Sublease rights, particularly in retail developments (e.g., shopping centers).

In such cases, legal structuring is critical to balance lessee security with compliance to Thai law.

Termination and Remedies

A leasehold can be terminated:

  • By expiry of the term.

  • By agreement of the parties.

  • For breach of contract (e.g., failure to pay rent, illegal use of property).

  • Due to force majeure or frustration of contract (in rare cases).

Upon termination:

  • The lessee must vacate the property.

  • If a building was constructed by the lessee, the contract will govern whether it must be removed or whether it becomes the property of the lessor (unless a superficies right was registered).

Disputes over termination are resolved in the Thai courts, where the lease agreement and registration documents will be key evidence.

Best Practices for Leasehold Arrangements

1️⃣ Always register leases exceeding three years at the Land Office.
2️⃣ Use clear, professionally drafted agreements that specify rights, duties, and remedies.
3️⃣ Avoid reliance on unregistered renewal promises — consider realistic terms within the initial lease.
4️⃣ Consider superficies registration where the lessee builds on the land.
5️⃣ Engage competent legal counsel to navigate the legal framework and protect your interests.

Conclusion

Leasehold offers a legitimate and practical method for foreigners and businesses to secure long-term use of property in Thailand. While leasehold provides security of tenure, it does not grant ownership rights, and its enforceability depends heavily on proper registration and clear contractual terms. Given the complexities and risks, careful legal structuring and due diligence are essential to protect leasehold rights and avoid future disputes.

Importance of Power of Attorney in Thailand

Posted by Phuket AttorneysLeave a comment on Importance of Power of Attorney in Thailand

In Thailand, as in many jurisdictions, the Power of Attorney (POA) is a vital legal instrument that enables one person to act on behalf of another. Whether used in personal, business, or legal matters, a POA is especially important in a country where many transactions require in-person representation, and where non-residents or busy individuals may need a trusted representative to act on their behalf.

Understanding the importance, structure, and application of a Power of Attorney in Thailand is essential for residents, expatriates, and foreign investors alike. It provides a convenient and legally binding way to delegate authority in a country where language barriers, legal complexity, and bureaucratic processes can make direct involvement difficult.

What is a Power of Attorney?

A Power of Attorney in Thailand is a legal document that authorizes one person (called the agent or attorney-in-fact) to act on behalf of another person (the principal) in legal or business matters. The authority granted can be broad or limited, depending on the scope of the document.

In Thailand, POAs are governed by the Thai Civil and Commercial Code (CCC). They are widely used for both domestic and international purposes and are recognized by most government agencies and legal institutions.

Common Uses of Power of Attorney in Thailand

  1. Real Estate Transactions
    Foreigners and Thais alike often use a POA when buying or selling property in Thailand. This includes signing sale agreements, transferring title deeds at the Land Office, or handling mortgage documentation.

  2. Visa and Immigration Services
    A POA can be used to appoint someone to submit visa applications, renewals, or handle 90-day reporting requirements for foreigners residing in Thailand.

  3. Banking and Financial Matters
    Individuals may appoint someone to open or close bank accounts, transfer funds, or manage investments on their behalf.

  4. Business Operations
    In corporate matters, a POA can be used to authorize company directors, legal representatives, or employees to act on behalf of the company in contractual matters, government filings, or court proceedings.

  5. Litigation and Legal Representation
    A lawyer or attorney can be authorized via a POA to represent a client in court, attend hearings, or submit legal documents.

  6. Vehicle Registration or Sales
    A POA is often used when registering a car or transferring vehicle ownership at the Department of Land Transport.

Types of Power of Attorney in Thailand

There are two main types of POA recognized under Thai law:

  1. General Power of Attorney
    This authorizes broad powers to the agent and is often used in business or long-term arrangements. However, it is less common due to its wide scope and potential risks.

  2. Special (Limited) Power of Attorney
    This is more commonly used in Thailand. It authorizes the agent to perform specific tasks, such as selling a specific property or signing a particular document. It offers greater security and control to the principal.

Legal Formalities and Validity

In Thailand, for a POA to be legally valid, certain requirements must be met:

  • Written Format: A POA must be in writing. Verbal agreements are not recognized for powers of attorney.

  • Signatures: The principal must sign the document. In some cases, the agent must also sign.

  • Witnesses and Notarization: Depending on the purpose, the document may need to be signed in the presence of witnesses or notarized by a Notarial Services Attorney in Thailand.

  • Specific Forms: Certain government agencies, like the Land Department, require that their official POA forms (Tor Dor 21) be used.

  • Time Limit: Unless otherwise stated, a POA is typically valid for one year. A longer duration must be clearly specified in the document.

For foreigners executing a POA from outside Thailand, the document must usually be notarized and legalized at the Thai embassy or consulate in their home country.

Importance of Power of Attorney in Thailand

1. Convenience and Accessibility

Thailand’s bureaucratic system often requires personal appearances and document submission at government offices. A POA allows principals—especially those living abroad or busy professionals—to delegate these responsibilities. This is particularly important during emergencies, illnesses, or when physical presence is not feasible.

2. Legal Protection

A properly drafted POA ensures that the agent acts within clearly defined legal parameters, offering protection to both parties. It creates a legal obligation for the agent to act in good faith and in the best interests of the principal, and it allows the principal to pursue legal remedies if misuse occurs.

3. Business Efficiency

For business owners and corporate executives, a POA allows operations to continue smoothly even in their absence. It ensures that deals can be signed, taxes can be filed, and employees can be managed without delays caused by travel or scheduling conflicts.

4. Real Estate Transactions

Thai law requires personal appearance at the Land Department for property transfers. A POA is critical when the buyer or seller cannot attend in person, making it a key enabler of real estate investment, especially for foreign nationals.

5. International Recognition

When drafted and notarized correctly, a Thai POA can be recognized internationally. This is essential for foreign nationals handling legal matters in Thailand from abroad and for Thai citizens needing representation in foreign jurisdictions.

Risks and Cautions

While a POA is a powerful legal tool, it must be used with caution:

  • Trust is crucial: Always appoint someone trustworthy, as the agent can make binding legal decisions.

  • Avoid overbroad language: Clearly define the scope of authority to prevent abuse.

  • Revoke when necessary: A POA can be revoked at any time, but revocation must be communicated formally to the agent and any third parties involved.

Legal advice from a Thai lawyer is recommended when drafting or executing a POA, especially for high-value transactions.

Conclusion

A Power of Attorney is a practical and powerful legal instrument in Thailand, widely used across real estate, business, legal, and personal matters. It facilitates convenience, enables international transactions, and allows for efficient legal representation when physical presence is not possible.

Guide to Applying for Notary Public in Thailand

Posted by Phuket AttorneysLeave a comment on Guide to Applying for Notary Public in Thailand

In the realm of legal and business documentation, the role of a Notary Public in Thailand is vital. A notarized document carries legal weight, especially in cross-border transactions, visa applications, corporate matters, and real estate dealings. In Thailand, the notary function is distinct from many Western systems, and understanding the local process for applying to become a Notary Public—or more accurately, a “Notarial Services Attorney”—is essential for lawyers and professionals looking to offer certified services. This guide explains everything you need to know about applying for notary public status in Thailand.

1. Understanding the Role of Notary Public in Thailand

In many countries, a Notary Public is a licensed individual—often a lawyer or public official—authorized to witness signatures, certify documents, and administer oaths. In Thailand, however, the concept of a Notary Public as understood internationally does not exist in the same way.

Instead, the Law Society of Thailand (LST) authorizes qualified lawyers to become Notarial Services Attorneys. This role enables Thai-licensed lawyers to perform duties equivalent to those of a Notary Public in other countries, such as:

  • Certifying documents

  • Verifying identities

  • Attesting signatures

  • Authenticating translations

  • Administering oaths and affirmations

  • Preparing affidavits or declarations

2. Why Notarial Services Are Important

Many international institutions, including foreign embassies, overseas banks, and government agencies, require documents that are notarized before they are accepted. For example:

  • A Thai company opening a foreign bank account may need notarized corporate documents.

  • Foreign nationals marrying in Thailand may need notarized affidavits.

  • Individuals applying for visas or immigration benefits often need notarized documents such as employment letters, bank statements, or consent forms.

Only Notarial Services Attorneys certified by the LST can legally provide these services in Thailand. Unauthorized notarization can result in legal penalties.

3. Eligibility Requirements for Notarial Services Attorney

To apply to become a Notarial Services Attorney in Thailand, an individual must:

  • Be a licensed lawyer: You must be registered with the Thai Bar Association and hold a valid lawyer’s license issued by the Law Society of Thailand.

  • Hold Thai nationality: Generally, only Thai nationals can become Notarial Services Attorneys, as the process is governed under Thai law.

  • Have no criminal record or disciplinary actions: Good moral character and a clean professional record are required.

  • Have legal experience or relevant education: This typically includes a law degree and practical experience in legal practice.

4. Steps to Apply for Notarial Services Authorization

Step 1: Register with the Law Society of Thailand

Before applying for notarial training, you must be a registered and practicing attorney under the LST. This requires:

  • Law degree from an accredited institution

  • Completion of legal training or internship

  • Passing relevant bar exams and licensing procedures

Step 2: Attend the Notarial Services Training Course

The LST periodically offers a Notarial Services Training Course. Attendance is mandatory and includes the following:

  • Overview of notarial duties

  • Legal implications of notarization

  • Documentation and reporting requirements

  • Ethics and responsibilities

  • Case studies and practical training

The course typically lasts a few days and includes both lectures and assessments.

Step 3: Pass the Examination

Upon completion of the course, applicants must pass an exam administered by the LST. The exam evaluates understanding of:

  • Notarial practices

  • Document authentication

  • International and Thai law regarding notary services

A passing score is required to proceed to the next step.

Step 4: Submit an Application for Notarial Services Attorney Status

After successfully passing the course and examination, the lawyer may apply for certification. The application typically includes:

  • Completed application form

  • Proof of course completion and exam results

  • Copy of lawyer’s license

  • National ID and relevant personal documentation

  • A declaration of no criminal or disciplinary history

Step 5: Receive Authorization

Once approved, the LST will issue a certificate of authorization, officially recognizing the applicant as a Notarial Services Attorney. This enables them to notarize documents legally in Thailand.

5. Responsibilities and Restrictions

A Notarial Services Attorney in Thailand must adhere to professional and legal standards, including:

  • Proper record-keeping: Maintaining a log of notarized documents and transactions.

  • Verification of identity: Ensuring that parties involved are who they claim to be.

  • Document authenticity: Confirming the truth and legality of documents being notarized.

  • Impartiality: Acting as a neutral third party, without bias or conflict of interest.

  • Adherence to the law: Notarization must comply with Thai laws, including anti-fraud measures.

Improper conduct or negligence in these duties can result in disciplinary action, including revocation of the notarial license and legal liability.

6. Cost and Timeframe

The cost for the Notarial Services course and application process varies but is generally affordable for legal professionals. Expect the total cost (including training, exam, and registration) to range between 5,000–10,000 THB. The process from course enrollment to authorization typically takes 2–3 months, depending on course schedules and administrative processing.

7. Practical Tips

  • Check with the LST regularly for upcoming course schedules and application deadlines.

  • Ensure all documents are accurate and complete when applying.

  • Gain experience in international or corporate law, as these areas frequently require notarial services.

  • Maintain high ethical standards—any disciplinary action or legal dispute could affect your standing.

Conclusion

Becoming a Notarial Services Attorney in Thailand is a valuable credential for any Thai lawyer involved in international or commercial law. With increasing globalization and demand for cross-border legal documentation, the ability to provide notarization services is both professionally advantageous and socially important.

Facebook Twitter Youtube

© 2025 Attorneys in Phuket. All rights reserved.