Effective 1 May 2025, certain non-Thai nationals entering Thailand by air, land or sea will be required to complete the Thailand Digital Arrival Card (TDAC) online prior to arrival. The TDAC is an online form designed to replace the paper-based arrival card and enhance convenience for foreign nationals. This online form allows travelers to submit essential entry information and health declaration details, as mandated by the Ministry of Public Health of Thailand. Foreign nationals who seek to enter the country are required to submit the TDAC prior to arrival, with exceptions for those transiting or transferring in Thailand without going through immigration control, as well as those entering the country using a Border Pass (i.e., a travel document that allows residents of border areas to cross the land border between Thailand and neighboring countries, including Cambodia, Laos, Malaysia and Myanmar, without requiring a visa. It is primarily intended for short visits, trade and other related activities.).

A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.