Thailand Long-Term Resident (LTR) Visa

THAILAND / RESIDENCE

The Long-Term Resident programme is a BOI qualification-based route for specified high-potential individuals and their eligible dependents. It offers a ten-year framework, normally an initial five-year permission followed by a possible further five years if conditions remain satisfied. It is not permanent residence.

Information reviewed 13 November 2026 · Pimaccounting

Four principal LTR categories

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CategoryCore financial/occupational testEvidence to prepare
Wealthy Global CitizenAt least USD 1 million in assets and qualifying Thai investment of at least USD 500,000.Ownership, valuations and completed investment records.
Wealthy PensionerAge 50+; qualifying passive income at least USD 80,000/year, or at least USD 40,000 plus qualifying Thai investment of USD 250,000.Pension/passive-income evidence and investment title.
Work-from-Thailand ProfessionalOverseas employment and average income of USD 80,000/year over two years; a USD 40,000 route requires additional qualifying evidence.Employment, employer financial eligibility and personal income history.
Highly Skilled ProfessionalQualifying work in targeted industries or expertise; income and qualification tests, with specified public-sector exceptions.Contract, activity/industry evidence and qualifications.

Use the BOI programme overview and the current qualification announcement to assess every condition, including health cover and immigration admissibility. Meeting one headline threshold is insufficient.

What changed in 2025?

The BOI’s 2025 update removes the former personal-income test for Wealthy Global Citizens, reduces the qualifying private overseas employer’s three-year revenue threshold to USD 50 million, and expands dependent eligibility without the previous numerical cap. Older summaries can therefore be misleading.

For remote employees, a listed overseas company, a qualifying private company operating for at least three years, or a qualifying wholly owned subsidiary can meet the employer test. Confirm the actual ownership structure and consolidated evidence rather than substituting the employee’s personal income for the employer’s financial requirement.

Income, assets and qualifying evidence

For Work-from-Thailand applicants using the lower income band, the criteria specify additional qualifications such as an eligible advanced degree, intellectual property or qualifying Series A funding. Highly Skilled applicants have their own expertise/education tests and exceptions; the conditions are not identical.

For pensioners, salary is not interchangeable with passive income. For asset or investment cases, establish ownership in the applicant’s name, the accepted type of asset and the date the investment must already be held. A proposed purchase or an asset registered to someone else may not meet the test.

  • Reconcile income evidence to tax returns, employer records or other accepted official documentation.
  • Explain changes in employer, currency, ownership or pension source.
  • Provide a clear valuation basis for assets and the applicant’s share of jointly owned property.
  • Identify qualifying investment holdings separately from unrelated savings.
  • Keep original records and certified translations in the form requested by BOI.

Health cover and deposit alternatives

The criteria generally require accepted medical cover of at least USD 50,000, qualifying Thai social-security coverage, or the prescribed bank-deposit alternative. The principal applicant’s deposit alternative is USD 100,000 held for at least 12 months; the dependent alternative is USD 25,000 per person. The insurance route includes a remaining-coverage requirement at endorsement. Check the exact current evidence before relying on an alternative.

A policy’s headline limit alone is not enough: confirm territorial coverage, remaining term and acceptable documentation. A bank balance created immediately before applying does not satisfy a twelve-month holding requirement.

Dependents under the updated rules

The 2025 criteria include a lawful spouse, parents, children under 20 and legal dependents, subject to the programme requirements. The updated brochure removes the former four-dependent cap. Each family member still needs an individual file and evidence supporting the relationship.

Plan civil-document certification and insurance for the whole family. For an adult relative or legal dependent, obtain the exact current checklist from BOI rather than assuming financial support alone establishes legal dependency. The dependent guide explains the preparation questions.

Work permission and tax benefits

The BOI FAQ distinguishes categories eligible for a digital work permit from Work-from-Thailand Professionals. The latter are intended to work remotely for qualifying overseas employers and cannot treat the visa as permission for a Thai job or income-generating work with Thai employers.

LTR tax benefits are category- and condition-specific. The advertised 17% personal-income-tax treatment concerns qualifying Highly Skilled Professionals; overseas-income measures apply under the relevant tax rules and do not make all income of every holder tax-free. Consult the official regulations and tax instruments and obtain a separate tax assessment.

A company hiring an LTR holder should verify the work-authorisation record, actual category and payroll treatment. The visa label alone is not sufficient to configure withholding or assume an exemption.

Endorsement, issuance and ongoing compliance

  1. Identify the category and assemble the evidence supporting every condition.
  2. Apply for qualification endorsement through the BOI’s official system.
  3. Respond to document requests and keep existing immigration permission valid while the application is reviewed.
  4. After approval, follow the instructions for visa issuance and any digital work-permit application.
  5. Check the visa/stay dates, maintain qualifying investments, employment and health cover, and follow the programme’s reporting procedures.

BOI’s FAQ states that the qualification application is free, with a THB 50,000 issuance fee at TIESC in Bangkok after approval; overseas issuance follows the mission’s fee arrangements. Professional assistance and work-permit-related costs are separate.

LTR provides annual reporting and re-entry facilities under its programme, but changes in employment, family status, passport or qualifying assets still require attention. Do not cancel your current status before BOI gives the relevant transition instructions.

Frequently asked questions

Is LTR permanent residence?

No. It is a conditional long-term temporary-residence programme with an initial period and a further-period review.

Can a freelancer automatically qualify as Work-from-Thailand?

No. This category has qualifying overseas-employer and income requirements. DTV may be a separate route to assess for genuine freelance remote work.

Can an LTR remote employee take a Thai job?

The Work-from-Thailand category does not provide that work-permit route. Review a change of category or another lawful employment basis before accepting Thai work.

Are all LTR holders taxed at 17%?

No. The advertised rate relates to qualifying Highly Skilled Professionals and the applicable tax conditions. Other categories and income streams need separate analysis.

Do I need to keep the qualifying investment after approval?

Continuing conditions apply. Review the programme’s requirements before selling assets, changing employment or altering health-cover arrangements.

Official references and further reading

  1. BOI: Long-Term Resident visa
  2. BOI Announcement Por. 3/2568: LTR qualifications
  3. BOI: LTR eligibility brochure with 2025 updates
  4. BOI: LTR frequently asked questions
  5. BOI: LTR laws and tax regulations
  6. Ministry of Foreign Affairs: official Thai e-Visa portal

References checked on 13 November 2026. Current legislation, official notices and the facts of the case take precedence over older summaries. Requirements depend on nationality, residence, purpose and the responsible authority. Confirm the current checklist before applying. Government fees, insurance and third-party costs are separate from any professional service fee.

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