LTR Visa (Long-Term Resident) in Thailand.
The Long-Term Resident Visa offers 10 years of multiple-entry residency — issued as two consecutive 5-year terms, with a qualification review at year 5 — plus personal-tax incentives, a fast-track work permit option, and reduced reporting obligations. Four eligibility categories — we assess your eligibility and prepare your application for submission to the BOI.
What is the LTR Visa?
The Long-Term Resident (LTR) visa is a 10-year renewable residence permit for Thailand — issued as an initial five years plus a five-year extension — administered by the Board of Investment and open to applicants since 2022. It was created to draw long-term capital, talent, and spending into the country by offering qualifying foreigners a settled, low-friction basis to live and work here.
The programme covers four categories of foreigner, along with their dependants, and is handled through the Thailand Investment and Expat Services Center (TIESC) in Bangkok — a one-stop unit that brings the BOI, Immigration, and labour functions under one roof for LTR holders.
Who the LTR is for.
Eligibility is grouped into four headline categories, each with its own financial and professional tests — plus a fifth track for the dependants who travel with the main applicant.
Wealthy Global Citizens
High-net-worth individuals bringing substantial assets and investment into Thailand.
Wealthy Pensioners
Retirees aged 50 and over with a steady stream of passive or pension income.
Work-from-Thailand Professionals
Remote employees of well-established overseas companies who base themselves here.
Highly Skilled Professionals
Experts and specialists working in one of Thailand's targeted industries.
Dependants
A spouse, children and — since 2025 — parents and other legal dependants of the main applicant.
What it takes — and what you gain.
Each category sets its own financial bar, while the benefits package is broadly shared across the programme.
Qualifying thresholds
- Wealthy Global Citizen — USD 1 million in assets plus a USD 500,000 investment in Thailand, with no personal-income test since 2025.
- Wealthy Pensioner (50+) — USD 80,000 a year in passive income, or USD 40,000 a year combined with a USD 250,000 Thai investment.
- Work-from-Thailand — an employer that is publicly listed or a private company with revenue of at least USD 50 million over three years, plus income of USD 80,000 — or USD 40,000 with a master's degree, intellectual property, or Series-A funding.
- Highly-Skilled — income of USD 80,000, or USD 40,000 with a master's degree in science or technology, working in a targeted industry.
- All categories need health insurance of at least USD 50,000 in cover, or a deposit of USD 100,000.
Benefits
- A 10-year stay with multiple re-entry.
- Annual reporting in place of the usual 90-day report.
- A digital work permit issued through TIESC.
- Fast-track service at international airports.
- Exemption from the four-Thai-employees-per-foreigner ratio for most categories.
- A 17% flat personal income-tax rate for Highly Skilled Professionals.
- An exemption on overseas income for the wealth and remote-work categories.
How the overseas-income exemption works.
Since 1 January 2024, Thai tax residents are taxed on foreign income they remit to Thailand under Revenue Department Order Por. 161/2566. The LTR programme is a defined exception to that rule for three of its four categories.
- Wealthy Global Citizens, Wealthy Pensioners, and Work-from-Thailand Professionals are exempt from Thai personal income tax on foreign-sourced income brought into Thailand — income from employment or a business carried on abroad, or from property situated abroad. The exemption is granted under Royal Decree No. 743.
- Highly Skilled Professionals are treated differently: they pay a 17% flat personal income-tax rate on income from their qualifying employment, rather than receiving the overseas-income exemption.
- The exemption applies while you hold valid LTR status and continue to meet the BOI and Revenue Department conditions — it is not a blanket release from filing, and a return may still be needed to record the exempt position.
The treatment of income earned before the visa was granted, and the documentation that evidences an exempt remittance, are the points worth settling in advance — we map them to your situation before anything is filed.
What changed in 2025.
- Effective 4 February 2025 under BOI Announcement Por. 3/2568, the personal-income test was removed for Wealthy Global Citizens.
- The work-experience requirement was dropped and the scope widened — academics now included — for Highly Skilled Professionals.
- The Work-from-Thailand employer-revenue threshold was cut from USD 150 million to USD 50 million over three years, and subsidiaries may now rely on a parent company's financials.
- Dependants were expanded to include parents, and the previous four-dependant cap was removed.
How to apply.
The LTR runs as a defined sequence through the BOI and TIESC — most of the timeline is document review rather than queuing.
Eligibility check
Your income, assets, employment, and qualifications are mapped against the four categories to confirm the right fit.
Qualification endorsement
An online application is submitted to the BOI for endorsement — the endorsement itself is free of charge.
Document verification
The BOI reviews the submission — roughly 20 working days once everything has been filed.
Visa issuance
The visa is issued within 60 days of endorsement — THB 50,000 per person at TIESC, or as an e-Visa at an embassy abroad.
Digital work permit
For the working categories, the digital work permit is set up so you can begin work without delay.
LTR is Thailand's most sophisticated long-stay programme. The eligibility check is precise.
Introduced in 2022, the LTR Visa is a BOI-administered programme aimed at attracting high-net-worth individuals, skilled professionals, and remote workers. Four categories: Wealthy Global Citizen, Wealthy Pensioner, Work-from-Thailand Professional, and Highly Skilled Professional.
Each category has its own financial, age, and employment thresholds. The Highly Skilled Professional and Work-from-Thailand categories are the most popular for working-age applicants; Wealthy Pensioner suits retirees with sufficient pension income.
Benefits are substantial: 10-year visa (issued as 5+5, renewed at year 5 if you still meet the criteria), 17% flat personal-tax rate for Highly Skilled Professionals working in target industries, work-permit fast-track via a Digital Work Permit, and 1-year reporting in place of 90-day reporting.
What we do
- Eligibility assessment across the four LTR categories
- Income and asset documentation for the wealth-based tiers
- Employment-letter and qualification verification for the working tiers
- BOI application preparation and submission
- Health-insurance arrangement to satisfy programme requirements
- LTR approval issuance and visa stamping
- Digital Work Permit setup for working categories
- Annual reporting reminders
What you get
- Honest eligibility assessment — we tell you which category fits, or none if so
- BOI submissions in the format the LTR Unit expects
- Coordinated Digital Work Permit setup so you can work from day one
How we work
Eligibility check
Income, assets, employment, qualifications mapped against the four LTR categories.
Documentation
Tailored checklist depending on the chosen category.
BOI application
LTR application submitted via the BOI portal.
Approval and visa
Approval issued; visa stamped at a designated embassy or, where eligible, in-country.
Digital Work Permit
For working categories, the Digital Work Permit is set up alongside the LTR.
Speak with our team
Send a message — typical response within one hour during office hours.
WhatsApp +66 95 332 2447 Send an Enquiry Call +66 2 026 0600Frequently asked
What's the personal tax benefit?
Highly Skilled Professionals working in target industries qualify for a 17% flat personal-tax rate. Other categories pay normal Thai personal tax on Thai-source income.
Does LTR exempt my foreign income?
For Wealthy Global Citizens, Wealthy Pensioners, and Work-from-Thailand Professionals, foreign-sourced income remitted to Thailand is exempt from Thai personal income tax under Royal Decree No. 743 — an exception to the remittance rule in force since January 2024. Highly Skilled Professionals instead pay a 17% flat rate on their qualifying employment income. The exemption holds while you keep valid LTR status and meet the programme conditions.
Can I switch from an existing visa to LTR?
Yes — LTR can be applied for in-country or at an embassy abroad. We assess timing based on your current status.
Does LTR include my family?
Yes — dependants now include a spouse, children and, since the 2025 changes, parents and other legal dependants, all under the main LTR application with the same 10-year duration. There is no longer a fixed four-person cap.
What's the difference between LTR and Thailand Privilege?
LTR is BOI-administered, focused on workforce or wealth criteria, includes personal-tax incentives and a work-permit option. Thailand Privilege is a paid programme with concierge services and no work rights.
Reviewed by the Khonsu Legal team · 16 July 2026
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