SMART vs LTR: certified startup or category-based residence
Verified 13 September 2026 against current BOI material in Thai and English: SMART is now a startup-focused route, while LTR retains four separate applicant categories.
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SMART now serves certified Thai startup entrepreneurs and their dependants. LTR serves four different high-potential groups; its eligibility and tax treatment must be checked by category.
Related: SMART Visa guide · LTR Visa guide · DTV vs SMART
SMART now starts with a certified Thai startup
BOI Announcement Por. 5/2568, checked in Thai and English on 13 September 2026, sets the current principal route as SMART S for a founder or director of a certified technology startup established in Thailand. SMART O remains for the legal spouse and children of a SMART holder.
BOI's general introduction and older FAQ still contain retired category descriptions. Use Por.5/2568 and the current SMART S criteria for new applications; the old Talent, Investor and Executive summaries do not override the later announcement.
SMART and LTR test different evidence
| Factor | SMART | LTR |
|---|---|---|
| Principal categories | SMART S startup entrepreneur | Wealthy Global Citizen, Wealthy Pensioner, Work-from-Thailand Professional, Highly Skilled Professional |
| Published stay structure | Up to 2 years | Up to 10 years: an initial 5-year permission, then qualification reconfirmation before the second period |
| Qualification focus | Certified Thai technology startup plus founder, director or ownership conditions | Separate wealth, passive-income, foreign-employment or high-skill conditions |
| Published processing fee | THB 10,000 per year | THB 50,000 when collected in Thailand |
| Address reporting | One-year reporting privilege | 90-day reporting extended to one year |
| Work | No separate work permit for endorsed startup activity | Digital work permission for qualifying Thai-entity work; Work-from-Thailand is normally excluded, with conflicting BOI wording on temporary Thai-company work |
| Dependants | Lawful spouse and legitimate children | Legitimate spouse, parents, children under 20 and legal dependants; BOI's 2025 brochure says there is no numerical cap |
| Special tax provisions | No SMART-specific tax concession identified in the current BOI material | Category-specific treatment under Royal Decree 743 |
LTR WORK SCOPE CHECKED 29 AUGUST 2026 · LTR TAX SCOPE CHECKED 29 AUGUST 2026
Do not hide the LTR work-source conflict
BOI's current FAQ says a Work-from-Thailand Professional cannot perform income-generating work for a Thai employer and would need to change visa type for on-site work. BOI's application timeline separately says a temporary permit for Thai-company work may be issued case by case. Those statements are not fully aligned, so obtain written BOI and Department of Employment confirmation before accepting Thai-company work.
LTR is not one income test
The current BOI LTR material keeps four distinct categories: Wealthy Global Citizen (W), Wealthy Pensioner (P), Work-from-Thailand Professional (T) and Highly Skilled Professional (H). Each has its own qualification route. A single salary figure cannot accurately describe all four, so use the current BOI criteria for the category that matches your facts.
LTR tax treatment depends on category and income
The 17% personal-income-tax rate belongs to qualifying employment income of the Highly Skilled Professional category, not the Work-from-Thailand category. Royal Decree 743 separately provides a foreign-income exemption for the W, P and T categories on the income specified by that decree. This is category-specific law, not a universal promise that every remittance is tax-free; obtain Thai tax advice for your income and residence facts.
Which route should the applicant investigate?
SMART is relevant when the applicant has the certified Thai startup and founder, director or ownership evidence. LTR is relevant only when one of its four category-specific evidence paths matches the applicant. Neither route is chosen by a universal salary figure or city preference.
Official sources checked 13 September 2026
- BOI Announcement Por. 5/2568 (English)
- BOI Announcement Por. 5/2568 (Thai)
- BOI procedure Por. 6/2568 (English)
- BOI procedure Por. 6/2568 (Thai)
- SMART Visa: current programme and privileges
- BOI LTR: current criteria and privileges
- BOI Announcement Por. 3/2568: current LTR qualifications and dependant classes
- BOI LTR FAQ: Work-from-Thailand and five-year reconfirmation answers
- BOI LTR application timeline and work-permission process
- Royal Decree 743 (official English translation)
Before applying, match the evidence to one category
Map the facts to the published categories above, then confirm the current documents and process. Final qualification remains with BOI.
Common SMART and LTR questions
LTR DEPENDANT RULES RECHECKED 13 SEPTEMBER 2026
Are the former Talent, Investor and Executive routes still open for new applications?
No. BOI Announcement Por. 5/2568 sets the current principal SMART route as SMART S for a qualifying founder or director of a certified Thai technology startup. Do not rely on older summaries that still present the former lettered routes as open new-application categories.
Can overseas remote work by itself qualify for a SMART Visa?
No. Current SMART S eligibility starts with a certified technology startup established in Thailand and the published founder, director or ownership conditions. Overseas-employer remote work should instead be checked against the current DTV or LTR Work-from-Thailand criteria.
Can an LTR Work-from-Thailand Professional take a job with a Thai company?
Do not assume so. BOI's FAQ says this category cannot be used for income-generating work with a Thai employer and that on-site work requires a visa-type change. Its timeline separately mentions temporary permission case by case. Obtain written BOI and Department of Employment confirmation before accepting the work.
Is the second five-year LTR period automatic?
No. BOI says Immigration first grants a five-year permission and the holder must reconfirm eligibility for the remaining five years. The current LTR guidance should be checked before the first period expires because the evidence process can change.
Which route recognises more types of dependant?
Current SMART O wording covers the lawful spouse and legitimate children of the SMART holder. LTR Announcement Por. 3/2568 covers a legitimate spouse, parents, children under 20 and legal dependants; BOI's 2025 brochure also says there is no numerical limit. Each person must still meet the current evidence and immigration conditions.