Full guide: SMART visa Thailand · SMART vs LTR · LTR visa · BOI company setup
SMART visa purpose
BOI-administered Smart Visa targets technology talent, investors, executives, and startup founders in promoted industries. Benefits: up to 4-year visa, work permit exemption via SMART portal reporting, dependent visas, expedited immigration services. Distinct from LTR (asset-based) and Non-B (traditional work permit).
Four tiers (2026)
- SMART-T (Talent): experts in BOI-endorsed fields — salary thresholds apply (often ฿100K+/month equivalent in targeted sectors)
- SMART-I (Investor): ฿20M+ investment in approved tech business
- SMART-E (Executive): C-level in BOI-promoted company — experience + salary requirements
- SMART-S (Startup): founder in certified incubator/accelerator or BOI-approved startup programme
Application flow
- Confirm employer/startup on SMART-eligible activity list (BOI updates categories)
- Endorser submits to BOI SMART Unit — 2–8 weeks typical
- BOI endorsement letter issued — validity limited; do not delay
- Apply visa at Thai embassy: endorsement + passport + medical + criminal record if required
- Enter Thailand; register SMART portal within deadline
- Annual SMART reporting — lapse kills status
SMART vs LTR vs Non-B
SMART: employer/startup tied; best for Bangkok/EEC tech roles.
LTR: 10-year, asset/income based, RD 743 tax for some categories — remote workers with capital.
Non-B + WP: universal employment route; lower bar but full work permit process.
Pattaya context
Most SMART endorsements from Bangkok employers or EEC startups — Pattaya residents may remote-work for endorsed Bangkok entity. Verify company SMART status before relocating. Commute vs relocation tax and TM30 implications secondary to endorsement validity.
Rejection patterns
Company not actually SMART-endorsed; salary below threshold; startup not in certified programme; incomplete degree verification; criminal record issues.
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Dependents and SMART
SMART-T and other tiers may include spouse and children on dependent status — separate application linked to primary endorsement. School enrollment for children follows standard ED or dependent rules — plan International School Pattaya seats early if relocating family from Bangkok tech job to Jomtien lifestyle.
SMART endorsement renewal
Employer change invalidates SMART — new endorsement required before switching jobs. Startup failure may cancel SMART-S — exit or switch visa category within grace period immigration specifies.
Tax on SMART salary
Thai employment income taxable — 17% cap applies to H category per promotion; T category remote foreign employer different analysis. Accountant mandatory.
SMART reporting portal
Annual SMART reporting deadline strict — missed report invalidates endorsement. HR department in Bangkok tech companies usually handles — self-employed SMART-S founders must calendar BOI deadlines themselves.
Pattaya commute to Bangkok endorsement meetings
Some SMART-S founders attend BOI meetings Bangkok — plan day trip from Jomtien 90 minutes each way. Documents notarised Bangkok same trip saves courier fees.
Post-approval relocation
SMART approved while abroad — enter within visa sticker validity, register SMART portal within BOI deadline, file TM30 within 24 hours of Pattaya condo check-in. First 90-day report due 90 days after entry not approval date.
SMART-T salary evidence: payslips 6 months, employment contract showing Thailand-remote clause, employer registration documents from home country — BOI verifies employer exists.