Retiring in Thailand: retirement visa, pension tax, healthcare and what it costs

Thailand is one of the few places where a retiree from Poland can live on a pension in a warm climate with good private hospitals, but it is not a simple move. You do not buy your way into residence, the visa is renewed every year, the tax position changed in 2024 and your pension has to keep reaching you. This guide sets out the visa routes, the pension and tax questions, health insurance, realistic costs and the drawbacks. It is general information, not legal or tax advice, current as of October 2026, and based on official guidance where we could read it and on consultancy and news summaries where we could not. Thai immigration rules change often, so confirm every figure with the Thai embassy or the Immigration Bureau before you apply.

The visa routes for retirees

Buying a condo does not give you the right to stay, and a property does not count toward the money test for the retirement visa. Our guide to visa options for property buyers explains this and covers the Privilege card and the ten-year O-X. For a retiree the practical choices are these.

• Non-Immigrant O-A (long stay, one year). For people aged 50 or over. The Thai Ministry of Public Health guideline we read lists a monthly income of at least 65,000 baht, or a bank deposit of at least 800,000 baht held for the last three months before you apply. On the deposit route the money must stay in the account for at least 60 days in the first year. You also need a medical certificate and, according to consultancy sites, a criminal-record certificate and a passport valid for about 18 months. Consultancies describe a combination of income and deposit as acceptable. The visa is issued by the Thai embassy in your country, and the stay follows the insurance term, up to one year.
• Non-Immigrant O with a retirement extension. You enter on another visa and extend inside Thailand at an immigration office, again at age 50 or over and with the same 800,000 baht or 65,000 baht tests, filed on form TM7. Reports say the deposit should sit in the account for about two months first, and practice differs between offices.
• Long-Term Resident (LTR), Wealthy Pensioner. For age 50 or over with about USD 80,000 a year of passive income, or USD 40,000 to 79,999 plus USD 250,000 of qualifying investment in Thailand. It is marketed as a ten-year visa, although one source describes five-year blocks. Holders report to immigration once a year instead of every 90 days. Sources disagree about 2025 changes, and one law firm says eligibility did not change in 2026, so check the Board of Investment page.

The O-A guideline we read dates from criteria that took effect on 1 October 2021. We could not confirm it is the current text, so treat the numbers as a starting point and check the embassy page for your passport.

Who it suits and the honest drawbacks

It suits a retiree who has a steady pension or savings, is comfortable with paperwork every year and wants to rent first. The drawbacks are real.

• It does not lead to permanent residence for most people. You renew the visa each year and must keep proving the money.
• Foreigners cannot own land. A condo is possible within a 49% foreign quota, and houses are usually leased. See the 49% condo quota and leasehold and land for foreigners.
• You are far from family and from EU healthcare, and EU health cards do not apply in Thailand.
• Rules change. Visa-free entry for Poles was cut to 30 days from 15 September 2026, and the retirement criteria have been amended more than once.
• Air quality in the north is poor in the burning season (see below).

Your pension and tax

Two separate questions arise: whether your Polish pension keeps arriving, and who taxes it.

Payment. ZUS pays pensions abroad but asks pensioners living abroad to prove regularly that they are alive, using forms whose signature must be certified by a local authority or a Polish consulate. On the ZUS site, Thailand does not appear among the countries with a bilateral social-security agreement that we could see in its menu (that list includes Australia, Canada, South Korea and Israel). This is only a menu observation, so ask ZUS before you move how and whether payment to a Thai account works for you, and keep a Polish account as a fallback. Do not assume Polish health insurance continues; ask ZUS and the NFZ.

Thai tax. A person who stays 180 days or more in a calendar year is a Thai tax resident. Since 1 January 2024, income from abroad that a resident brings into Thailand is taxable whichever year it was earned, according to Revenue Department instruction Por 161/2566 as summarised by KPMG. Income earned before 2024 is reported to stay under the old rule. A relief measure was drafted in 2025, but a single source says it stalled and is not law as of mid-2026. Wealthy Pensioner LTR holders are reported to have foreign income largely exempt; confirm this.

The treaty. Poland and Thailand have a double-tax treaty, signed in Bangkok on 8 December 1978 and in force since 13 May 1983 (Dz.U. 1983 poz. 170). We could read an article on pensions for government service, but not the article on ordinary pensions, so we do not say which country may tax a ZUS old-age pension. Before you leave, ask a tax adviser or request an individual tax interpretation, and decide whether you will stop being a Polish tax resident. See also tax residency when relocating and pensions and income abroad.

Healthcare and insurance

The O-A requires health insurance or foreign social welfare covering all medical costs of at least USD 100,000 (3 million baht), according to the official guideline, which changed the earlier 400,000 and 40,000 baht figures in October 2021. Some third-party sites still show the old figures. The guideline also records that applicants over 70 could not buy Thai policies, and it describes a route using foreign insurance or a denial letter plus proof of at least 3 million baht in assets. Private hospitals in Bangkok, Chiang Mai, Phuket and Hua Hin are widely used by expats, but premiums rise steeply with age: one 2026 guide puts private cover at 150,000 to 300,000 baht a year at 60 and over, another says comprehensive plans can exceed USD 1,000 a month. Get real quotes, and read the exclusions for pre-existing conditions.

What it costs

Published budgets vary and come from commercial guides, so read them as ranges. One 2026 guide lists about 35,000 to 45,000 baht a month for a frugal life, 60,000 to 100,000 for a moderate one and 150,000 or more for luxury. The same guide gives one-bedroom condo rents of about 8,000 to 15,000 baht in Chiang Mai and 12,000 to 20,000 in Hua Hin. Other guides suggest around USD 1,500 a month for one person and USD 2,500 for a couple. We did not find a reliable grocery figure and give none. Convert at the current rate and add the insurance premium, which is the item that moves most with age.

Where retirees live

• Chiang Mai: lower rents and a large expat community, but heavy smoke in the burning season. The provincial no-burning order ran from 1 January to 31 May 2026, fire activity typically peaks in March, and NASA estimates that about 70% of April fine particles come from biomass burning. Many retirees leave for the worst weeks.
• Hua Hin: a quiet seaside town with many retirees and golf, priced above Chiang Mai in the guide we used.
• Pattaya, Phuket, Koh Samui and Bangkok: more choice of hospitals and flights, and higher or more varied prices. For property prices and rules see buying property in Thailand.

The first year: a checklist

• Check your age, the money test and the current embassy requirements for your passport.
• Get insurance that meets the visa rule and read its exclusions.
• Ask ZUS about payments and proof of life, and ask a tax adviser about residence and tax.
• Rent for several months before you commit to a long lease or a purchase.
• Diarise the 90-day address report and the yearly renewal, and keep the bank statements.
• Make a will that covers your assets in both countries (see a will for property abroad) and read inheritance and gift tax abroad.

FAQ

Can I buy a condo and get the retirement visa from it? No. The property is not the basis of the retirement visa, and the 800,000 baht deposit is a separate money test.

Do I need to work or can I work? You cannot work on a retirement visa. The LTR pensioner category also does not allow work by default.

What happens if my pension is delayed? Keep a reserve, because the visa tests the money you show. Ask ZUS how a delay or a proof-of-life gap affects payment.

What this means for a normal retiree

• Rent first. A year of renting shows whether the climate, the air and the distance suit you.
• The money test is yearly. Plan an income or a deposit you can keep for the whole stay.
• Insurance is the biggest age-sensitive cost. Quote it before you decide.
• Settle tax residence and pension payment before you leave, not after.
• A property is a separate decision from the visa. If you think of buying, see nominee ownership risks first.

If you want help comparing countries or finding an independent local lawyer, D.H. Realting, an independent consultant in Warsaw, can introduce vetted local professionals.