Thailand · Work

Thailand LTR · Highly Skilled

Income needed: $80k+ a year

Long-Term Resident (LTR) Visa — Highly Skilled Professional

First checked against official sources on 11 Oct 2026Change log

Key facts

LTR · Highly Skilled is a work route for Thailand. Applicants need income of $80k+ a year. You can stay 5 yrs, renewable. Checked 2026-10-11 against the official source.

Money needed: $80k+ a year
Government fees: ฿50k ≈ $1,490
Processing: 20 working days
First stay: 5 yrs

Cost, time and long term

To apply: government fee ฿50k ≈ $1,490; income to show $80k+/yr; decision: 20 working days. No lawyer or agent fee is included.

Government fees฿50k ≈ $1,490

THB 50,000 (≈ $1,490)Processing fee for the 10-year multiple-entry LTR visa per person when collected in Thailand; embassy collection may differ.

Shown, not spent$80k+/yr · +2 more

$80,000 a yearMain income test: average personal income over the two years before application.
$40,000 a yearAlternative to the USD 80,000 test: average personal income over the two years before application of at least USD 40,000, only with a master's degree or higher in science and technology, or expertise in the field of work in Thailand; retired science and technology professionals use the two years before retirement. Employees of public universities, research agencies, training institutes and other public agencies are exempt from the minimum income.
$100,000Alternative to health insurance: deposit held at least 12 months in Thailand or abroad.

RenewalRenewable

Stay is granted for 5 years and can be extended for another 5 years if you still meet the criteria.

Thailand Board of Investment / Thailand Investment and Expat Services Center Thailand Board of Investment

Processing20 working days

The qualification decision is due within 20 working days of complete documents; the visa must then be collected within 60 days.

Thailand Board of Investment / Thailand Investment and Expat Services Center Thailand Board of Investment

Where to applyAbroad or in-country

Apply online to the Board of Investment, then collect the visa in Bangkok at the One Stop Service Center or at a Royal Thai Embassy or Consulate abroad.

Thailand Board of Investment / Thailand Investment and Expat Services Center

Presence rulesStay rule

LTR holders report once a year instead of every 90 days and get a multiple re-entry permit.

Thailand Board of Investment / Thailand Investment and Expat Services Center Thailand Board of Investment

Why this route may not fit

Check this before you apply.

Needs a job offer from an employer in Thailand
Family members can't join on this route

What you'll need

Who can apply6

The applicant has an employment or service contract for an assignment in Thailand with a Thai or foreign enterprise.
Alternatively the applicant is employed at a Thai university, research institute, training institute or public agency.
The work is in a targeted industry, such as automotive, electronics, digital, medical, aerospace, robotics, biotech or International Business Center, or in a listed expertise area.
Dependants are a legitimate spouse and children under 20, up to 4 per LTR holder.
The February 2025 BOI announcement text also lists parents and legal dependants.
The applicant must have no prohibited characteristics under immigration law.

What you must show8

Average income over the two years before application is at least USD 80,000 a year.
Average income of USD 40,000 a year applies with a master's or higher degree in science and technology or expertise in the field of work in Thailand.
Retired science and technology professionals use the two years before retirement for the income test.
Applicants employed by public universities, research agencies, training institutes or other public agencies are exempt from the minimum income.
Health insurance of at least USD 50,000 for medical costs in Thailand, with 10 or more months left at endorsement.
Alternatives to the insurance are social-security medical cover or a bank deposit of USD 100,000 held for 12 months.
The processing fee is THB 50,000 (≈ $1,490) per person when collected in Thailand; embassy collection may differ.
Each dependant needs health insurance of USD 50,000, social-security cover, or an extra USD 25,000 deposit held for 12 months.

What happens at day 180

How Thailand decides tax residence and treats foreign-source income, from its tax records.

Stay on this route: 5 years at first, renewable
Tax residence: At least 180 days in a tax yearThai tax residence presence test (Revenue Code section 41).
Foreign-source income: 17% flat on employment (LTR)
Regime tied to this route: 17% on employment income · 17% tax

All tax rules for Thailand Tax records checked 12 Oct 2026

Official site

What you need to arrange

Health insurance
Health insurance of at least USD 50,000 for medical costs in Thailand, with 10 or more months left at endorsement
Bank account / funds
Alternatives to the insurance are social-security medical cover or a bank deposit of USD 100,000 held for 12 months

Taken from this route's requirements above. The authority's own list is the one that counts.

Full official text

LTR route for experts in targeted industries employed by Thai or foreign companies, higher education, research, specialized training institutions or Thai government agencies. ^{1 2 3 4}

What you must show and pay

Income of at least $80,000 a year · Main income test: average personal income over the two years before application. ¹
Income of at least $40,000 a year · Alternative to the USD 80,000 test: average personal income over the two years before application of at least USD 40,000, only with a master's degree or higher in science and technology, or expertise in the field of work in Thailand; retired science and technology professionals use the two years before retirement. Employees of public universities, research agencies, training institutes and other public agencies are exempt from the minimum income. ¹
Savings of at least $100,000 · Alternative to health insurance: deposit held at least 12 months in Thailand or abroad. ¹
A fee of THB 50,000 (≈ $1,490) · Processing fee for the 10-year multiple-entry LTR visa per person when collected in Thailand; embassy collection may differ. ⁵

Requirements

The applicant has an employment or service contract for an assignment in Thailand with a Thai or foreign enterprise. ¹
Alternatively the applicant is employed at a Thai university, research institute, training institute or public agency. ¹
The work is in a targeted industry, such as automotive, electronics, digital, medical, aerospace, robotics, biotech or International Business Center, or in a listed expertise area. ¹
Dependants are a legitimate spouse and children under 20, up to 4 per LTR holder. ^{3 1}
The February 2025 BOI announcement text also lists parents and legal dependants. ^{3 1}
The applicant must have no prohibited characteristics under immigration law. ¹
Average income over the two years before application is at least USD 80,000 a year. ¹
Average income of USD 40,000 a year applies with a master's or higher degree in science and technology or expertise in the field of work in Thailand. ¹
Retired science and technology professionals use the two years before retirement for the income test. ¹
Applicants employed by public universities, research agencies, training institutes or other public agencies are exempt from the minimum income. ¹
Health insurance of at least USD 50,000 for medical costs in Thailand, with 10 or more months left at endorsement. ¹
Alternatives to the insurance are social-security medical cover or a bank deposit of USD 100,000 held for 12 months. ¹
The processing fee is THB 50,000 (≈ $1,490) per person when collected in Thailand; embassy collection may differ. ⁵
Each dependant needs health insurance of USD 50,000, social-security cover, or an extra USD 25,000 deposit held for 12 months. ^{3 1}

Stay

Visa valid 10 years, multiple entry: first stay permission 5 years, extendable by 5 more years if criteria are still met.
Initial permitted stay: 60 months.
Visa validity: 120 months. Validity is the window to use the visa, not the length you may stay.
Renewable, subject to the conditions in force at renewal.

Nationality

No nationality list in the BOI criteria.

Work

Digital work permit available through the LTR system after visa issuance.

Family

Legitimate spouse (including same-sex spouse) and children under 20, up to 4 dependants per LTR holder; unmarried partners are not eligible. The February 2025 BOI announcement text also lists parents and legal dependants. Your spouse or partner needs their own work permit to work in Thailand.

Checked 2026-10-11

Official sources

BOI Announcement No. Por. 3/2568: revised LTR criteria and dependants · Thailand Board of Investment · checked 2026-10-10 · published 2025-02-04
LTR Visa 2025 criteria update brochure · Thailand Board of Investment · checked 2026-10-10 · published 2025-02-04
Long-Term Resident Visa categories, criteria, privileges and application · Thailand Board of Investment / Thailand Investment and Expat Services Center · checked 2026-10-10
LTR Visa frequently asked questions · Thailand Board of Investment (LTR Visa Unit) · checked 2026-10-12
LTR Visa program page: privileges, fees, work permit · Board of Investment of Thailand · checked 2026-10-10

LTR · Highly Skilled and its alternatives

Route	Money needed	Stay	Work
LTR · Highly Skilled	Needs income of $80k+ a year	5 yr, renewable	–
Work visa (Non-B)	–	3 mo, renewable	Limited
SMART Visa E	Needs income of ฿200k+ a month ≈ $5,950	4 yr, renewable	Limited
SMART Visa T	Needs income of ฿100k+ a month ≈ $2,970	4 yr, renewable	Limited
Engineer/Specialist visa Japan	–	5 yr, renewable	Limited

Questions people ask

How much money do I need for the LTR · Highly Skilled?

Income of at least $80,000 a year. Main income test: average personal income over the two years before application. Income of at least $40,000 a year. Alternative to the USD 80,000 test: average personal income over the two years before application of at least USD 40,000, only with a master's degree or higher in science and technology, or expertise in the field of work in Thailand; retired science and technology professionals use the two years before retirement. Savings of at least $100,000. Alternative to health insurance: deposit held at least 12 months in Thailand or abroad. A fee of THB 50,000 (≈ $1,490). Processing fee for the 10-year multiple-entry LTR visa per person when collected in Thailand; embassy collection may differ.

How long can I stay on the LTR · Highly Skilled?

Visa valid 10 years, multiple entry: first stay permission 5 years, extendable by 5 more years if criteria are still met.

How long does the LTR · Highly Skilled take to process?

The qualification decision is due within 20 working days of complete documents; the visa must then be collected within 60 days.

Can I work on the LTR · Highly Skilled?

Digital work permit available through the LTR system after visa issuance.

Can I bring my family on the LTR · Highly Skilled?

Legitimate spouse (including same-sex spouse) and children under 20, up to 4 dependants per LTR holder; unmarried partners are not eligible.

Is there a tax break for LTR · Highly Skilled holders in Thailand?

LTR Highly Skilled Professional: 17% on employment income (Royal Decree 743, sections 3-4): Highly Skilled Professional LTR holders employed by a company or juristic partnership in a targeted industry have tax withheld at a reduced rate of 17% of that employment income where the ordinary withholding rate would be higher. It's separate from the visa and has its own conditions.

Tax

Special regime

LTR Highly Skilled Professional: 17% on employment income (Royal Decree 743, sections 3-4)

17% tax

Foreign-source income: 17% flat on employment (LTR)

Details

Who: Foreigner categorised as High-Skilled Professional and granted a Long-Term Resident visa

Highly Skilled Professional LTR holders employed by a company or juristic partnership in a targeted industry have tax withheld at a reduced rate of 17% of that employment income where the ordinary withholding rate would be higher. They may leave the income out of their return if they do not claim a refund or credit for the tax withheld.

Taxed on

Assessable income from employment with a company or juristic partnership carrying on targeted industries under the national competitiveness, investment promotion or Eastern Special Development Zone laws, computed under section 50(1) of the Revenue Code.

Who it applies to

Foreigner categorised as High-Skilled Professional and granted a Long-Term Resident visa.
Employer is a company or juristic partnership in a targeted industry, under rules set by the Director-General of the Revenue Department.
Where ordinary withholding on the income would be below 17%, the exemption from including it in the return applies only if the foreigner allows the payer to withhold 17% (section 3, second paragraph).
The foreigner files a return reporting the exempted income and does not claim a refund or credit of the tax withheld, in whole or part (section 4).

Exclusions

Income from employers outside the targeted industries is taxed under the ordinary progressive rates (Revenue Department ruling 0702/637 gives an example).
The 17% rate covers employment income only; it is not an exemption for foreign-source income.

Days in the country

At least 180 days in tax year · Thai tax residence presence test (Revenue Code section 41).

Tax residence

Applies to LTR holders irrespective of tax residence days; withholding is at 17% of income.

Visas

Requires the Highly Skilled Professional category of the LTR visa.

Other taxes

VAT, social security and local taxes are separate.

Checked against official sources on 12 Oct 2026Change log

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≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.

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An AI assistant answers from the published records on this page and cites them. It can't assess your personal eligibility. Don't include personal details.

How this was checked

Checked on 2026-10-11 against 5 official sources. Status: verified against the official sources.

Every figure on this page comes from the official source it links to. The record was researched against these sources, then reviewed separately, with special attention to effective dates and amendments. Where a source does not state something, the page leaves it out.

BOI Announcement No. Por. 3/2568: revised LTR criteria and dependants · Thailand Board of Investment · checked 2026-10-10
LTR Visa 2025 criteria update brochure · Thailand Board of Investment · checked 2026-10-10
Long-Term Resident Visa categories, criteria, privileges and application · Thailand Board of Investment / Thailand Investment and Expat Services Center · checked 2026-10-10
LTR Visa frequently asked questions · Thailand Board of Investment (LTR Visa Unit) · checked 2026-10-12
LTR Visa program page: privileges, fees, work permit · Board of Investment of Thailand · checked 2026-10-10

Tracked since 2026-10-10. Rule changes and corrections are listed on the changes page, and the methodology page explains how facts are checked. Found something out of date? Email contact@stayglobe.app with a link to the official source.