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Switching from Non-B to LTR — the transition guide for Pattaya professionals
Non-Immigrant B (Non-B) is the standard work visa for foreigners employed by Thai companies with work permits. LTR Work-from-Thailand Professional is the 10-year long-stay visa with a 17% flat income tax rate for high-earning remote professionals. Some Pattaya and EEC zone workers currently on Non-B are eligible to switch to LTR, eliminating the annual Non-B renewal, work permit dependency, and potential tax savings from the flat rate. This guide explains the transition process.
Who qualifies to switch Non-B to LTR
LTR Work-from-Thailand Professional requires:
- Employment by a company registered outside Thailand (your employer is foreign)
- Income of at least $80,000/year (or $40,000/year if you hold a master's degree or equivalent demonstrated expertise)
- Minimum 5 years of work experience in relevant field
- Health insurance meeting minimum coverage requirements
Non-B holders employed by Thai companies with Thai work permits do not qualify for Work-from-Thailand LTR — they would need the Highly-Skilled Professional LTR category (requires BOI-sector employer) or remain on Non-B. LTR targets remote workers employed overseas, not domestic employment. If you are on Non-B for a Thai employer, LTR Work-from-Thailand is not available to you unless you change employment to an overseas employer.
Step 1: Confirm LTR eligibility via BOI portal
Go to ltr.boi.go.th and begin the pre-qualification check. Enter your income level, employment details, education background, and industry. The portal gives a preliminary eligibility assessment before you invest time in document collection. If pre-qualified, create an account and proceed to the full application.
Step 2: Collect documents for BOI submission
- Valid passport (6+ months remaining)
- Current Non-B visa and work permit (copies)
- Employment contract from overseas employer (in English or certified translation)
- Proof of income: 3–6 months payslips or bank statements showing salary deposits, OR employer letter confirming annual salary meeting the $80,000/$40,000 threshold
- Proof of 5 years experience: employment history, letters from previous employers, LinkedIn profile with date-verified history is sometimes accepted supplementarily
- Educational credentials (master's degree or equivalent if using the $40K income track)
- Health insurance certificate covering minimum Thai LTR requirements
- Passport photo
Step 3: BOI endorsement and processing
Submit through the LTR portal. BOI reviews applications and issues an endorsement letter (LTR approval). Processing time is typically 4–8 weeks. BOI may request additional documents — respond promptly to avoid delays. The endorsement letter is the key document allowing you to proceed to immigration for the visa stamp.
Step 4: Obtain LTR stamp at immigration
With the BOI endorsement letter, attend Chaeng Watthana Immigration Bureau in Bangkok or an authorised LTR immigration officer. For Pattaya residents, this means a Bangkok day-trip for the initial LTR stamp. Bring: endorsement letter, passport, current Non-B and work permit documentation, and health insurance certificate. The stamp converts you from Non-B to LTR. Subsequent annual BOI check-ins can route through Jomtien for Chonburi province residents — confirm this with BOI at time of stamping.
Step 5: Cancel work permit and Non-B (or let them lapse)
LTR Work-from-Thailand does not authorise working for Thai companies — it is designed for people whose employer is overseas. Once you have your LTR stamp, you no longer need the Non-B work permit for your overseas employment situation. Formally cancel the work permit at the Department of Employment. Failure to cancel creates an inactive work permit on file that sometimes causes questions at future immigration checks. Your Thai employer (if you were locally employed) must also be notified — Non-B status tied to a Thai employer cannot coexist cleanly with LTR in most configurations.
Tax implications of switching
LTR Work-from-Thailand holders pay a flat 17% personal income tax rate on Thai-sourced employment income. If your assessable income remitted to Thailand was previously taxed at progressive rates reaching 25–30%, the switch generates annual savings. Engage a Thai tax adviser to calculate your specific saving and to ensure proper LTR tax filing — the flat rate applies only if correctly filed under the LTR scheme. See our tax guide for a Pattaya context overview.
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