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 special temporary-stay visa granting up to 10 years in Thailand — in Thai law a non-immigrant visa for temporary stay as a special case, long-term resident category — issued as an initial five years plus a five-year extension, administered by the Board of Investment and open to applicants since 2022. It is distinct from Thai permanent residence. It was created to draw long-term capital, talent, and spending into the country by offering qualifying foreigners a 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 that ordinary employment-based extensions require, for most categories.
- A 17% personal income-tax rate for Highly Skilled Professionals — on qualifying employment income only, and subject to Revenue Department conditions.
- An exemption on overseas income for the wealth and remote-work categories.
How the overseas-income exemption works
For foreign income arising on or after 1 January 2024, Thai tax residents are taxed on it when they remit it to Thailand, even where the remittance falls in a later tax year — Revenue Department Order Por. 161/2566, read with Order Por. 162/2566, which carves out assessable income arising before 1 January 2024. The LTR programme is a defined exception to the rule for three of its four categories.
- Under section 5 of Royal Decree No. 743, Wealthy Global Citizens, Wealthy Pensioners, and Work-from-Thailand Professionals are exempt on assessable income of a previous tax year that arises from duties or a business carried on abroad, or from property situated abroad, and is brought into Thailand. It is not a blanket exemption on foreign income: income from duties performed in Thailand falls outside it however it is paid, and the year in which the income arose matters.
- Highly Skilled Professionals are treated differently: they pay 17% on section 40(1) employment income from a company or juristic partnership carrying on a targeted industry, rather than receiving the overseas-income exemption. Revenue Department Notification No. 427 sets the conditions — the employer must file a notice naming the employee with the Area Revenue Office by the last day of the first tax year, the relief runs only from the date that office receives it, and the holder must file form PND 95. Royal Decree No. 743 also requires that no refund or credit of the tax withheld is claimed.
- 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.
- For Highly Skilled Professionals, the five-year work-experience requirement was dropped, and the education item in the special-expertise list was re-worded to name vocational and higher-education instructors. The nine-field list itself, and the wider targeted-industry list, came in with the March 2023 amendment; universities, research institutes, specialised training institutes and public agencies were already qualifying employers under the 2022 criteria.
- 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.
- The BOI dependant criteria were widened to cover parents and persons legally dependent on the holder, alongside the spouse and legitimate children under 20 already covered in 2022. No BOI announcement has ever set a maximum number of dependants, but the Ministry of Interior announcement that confers the immigration right still defines a dependant as the lawful spouse and lawful children under 20, not more than four in total — confirm the position before filing.
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), a 17% personal-tax rate for Highly Skilled Professionals on qualifying employment income in a targeted industry — conditions apply — 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 may qualify for a 17% rate, but holding the visa is not by itself enough. Royal Decree No. 743 confines the rate to section 40(1) employment income from a company or juristic partnership carrying on a targeted industry under the Competitiveness Enhancement Act, the Investment Promotion Act or the EEC Act, and Revenue Department Notification No. 427 adds conditions: the employer must file a notice naming the employee with the Area Revenue Office by the last day of the first tax year, the relief runs only from the date that office receives it, and the holder must file form PND 95. Other categories pay normal Thai personal tax on Thai-source income.
Does LTR exempt my foreign income?
Not all of it. For Wealthy Global Citizens, Wealthy Pensioners, and Work-from-Thailand Professionals, section 5 of Royal Decree No. 743 exempts assessable income of a previous tax year that arises from duties or a business carried on abroad, or from property situated abroad, and is brought into Thailand — an exception to the remittance rule in force since January 2024. Income from duties performed in Thailand is outside the exemption however it is paid, and the year in which the income arose matters. Highly Skilled Professionals instead pay 17% on their qualifying employment income, subject to the Revenue Department conditions. 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 — under the BOI criteria dependants cover a spouse, legitimate children under 20 and, since the 2025 changes, parents and persons legally dependent on the holder, all under the main LTR application. No BOI announcement has ever set a maximum number of dependants, but Announcement Por. 3/2568 makes immigration rights subject to Ministry of Interior and Immigration Bureau rules — and the Ministry of Interior announcement in force still defines a dependant as the lawful spouse and lawful children under 20, not more than four in total. If you need to bring a parent, or more than four dependants, confirm the position with the LTR unit before filing. A same-sex spouse lawfully married in Thailand is within that definition — it says spouse, and the Marriage Equality Act has been in force since 23 January 2025 — though the administrative route for the spouse of a foreign visa holder is less settled than the law. Each dependant needs USD 50,000 of insurance cover, Thai social-security cover, or an additional USD 25,000 deposit held for 12 months.
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 · 18 July 2026
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