Thailand LTR visa: a 10-year BOI route with category-specific benefits.
The BOI’s LTR programme has 4 main applicant categories with a 10-year visa structured around a 5-year qualification review. Tax and work benefits depend on category; eligible Thai-entity employment generally uses the LTR digital work-permission process, while the Work-from-Thailand category is designed for foreign-employer remote work.
As rechecked 23 August 2026, BOI publishes 4 main categories: Wealthy Global Citizen, Wealthy Pensioner, Work-from-Thailand Professional and Highly Skilled Professional. Each has its own asset, investment, income, employer or expertise test. The formal procedure sets a 20-working-day qualification-endorsement period; later pre-approval, issuance and work-permission stages are separate and can require more evidence.
What the LTR actually is
The Long-Term Resident programme opened on 1 September 2022 and is administered through the Board of Investment with Immigration and other agencies. The BOI’s current programme brochure describes a 10-year renewable visa, annual reporting instead of 90-day reporting, multiple re-entry permission, and category-specific tax and work benefits. BOI materials also describe the visa as two 5-year periods with qualification review for the second period.
Qualification endorsement, visa issuance and work permission are separate stages. The BOI LTR/One Stop Service process coordinates screening with the relevant agencies; Immigration or an eligible Thai mission issues the visa, and the Department of Employment handles digital work permission.
The 4 categories — pick your lane
LTR Wealthy Global Citizen requirements
As rechecked 23 August 2026, under BOI Announcement Por. 3/2568:
- At least USD 1 million in worldwide personal assets
- At least USD 500,000 already invested in qualifying Thai government bonds with at least 5 years remaining to maturity on the application date, direct investment in Thai companies or Thai property
- No personal-income requirement under the 2025 update
LTR Wealthy Pensioner requirements
As rechecked 23 August 2026, under BOI Announcement Por. 3/2568:
- Be 50 years old or over and retired at the time of application; show at least USD 80,000 a year in pension and/or fixed passive income. Earned salary is not counted
- If passive income is at least USD 40,000 but below USD 80,000, at least USD 250,000 in qualifying Thai investment is also required
- The qualifying investment must already be held before application; qualifying Thai government bonds must have at least 5 years remaining to maturity on the application date
LTR Work-from-Thailand Professional requirements
As rechecked 23 August 2026, under BOI Announcement Por. 3/2568:
- Average personal income of at least USD 80,000 a year over the past 2 years; or at least USD 40,000 plus a master’s degree, intellectual-property ownership or at least USD 1 million Series A funding
- Employer is publicly listed, or is a private company operating for at least 3 years with at least USD 50 million combined revenue in the previous 3 years
- A subsidiary wholly owned by a qualifying parent may use that parent’s financials
- No work-experience requirement under the 2025 update
LTR Highly Skilled Professional requirements
As rechecked 23 August 2026, under BOI Announcement Por. 3/2568:
- Hold an employment or service contract with a Thai or foreign enterprise for an assignment in Thailand, or eligible employment with a Thai higher-education, research, specialized-training or public agency; the work or expertise must fall within Por. 3/2568
- Show average personal income of at least USD 80,000 a year over the previous 2 years; or at least USD 40,000 plus a master’s degree or equivalent or higher in science and technology, or relevant expertise. A retired science-and-technology professional may instead show average personal income of at least USD 40,000 a year for the 2 years before retirement
- The minimum-income test is waived for eligible employment with public universities, public research agencies, public specialized-training institutes or other public agencies
- No standalone work-experience requirement applies under the 2025 criteria
Royal Decree 743 provides a conditional Thai personal-income-tax exemption for qualifying Wealthy Global Citizen, Wealthy Pensioner and Work-from-Thailand holders on specified foreign-source income brought into Thailand. For a qualifying Highly Skilled Professional, the 17% final withholding treatment is limited to specified Section 40(1) employment income from a targeted-industry company or juristic partnership and requires the Revenue Department procedures, including employer notification and P.N.D.95 filing. These are not automatic blanket exemptions; verify the person, income and filing conditions.
Published government fees and health-evidence alternatives
| Official item | Published figure | Date context |
|---|---|---|
| LTR visa issuance in Thailand | THB 50,000 per person per 10 years | Rechecked 23 August 2026 on the BOI visa-issuance page |
| BOI qualification endorsement | No BOI processing fee | Rechecked 23 August 2026 on the BOI FAQ |
| Digital work permission | THB 100 application fee plus THB 3,000 per year | BOI LTR Community Day, 19 February 2026 |
| Main-applicant health alternative | USD 50,000 medical coverage in Thailand with at least 10 months remaining at endorsement-letter issuance; qualifying Thai social security; or USD 100,000 held in a Thai or overseas bank account for at least 12 months as of application | BOI Announcement Por. 3/2568, rechecked 23 August 2026 |
| Dependant deposit alternative | USD 25,000 per dependant in the main applicant’s or dependant’s Thai or overseas account, held for at least 12 months as of application | BOI Announcement Por. 3/2568, rechecked 23 August 2026 |
Overseas embassy or consulate fees can be set in local currency. Insurance premiums and document costs are commercial and are not included in a universal total. Use the THB currency worksheet when comparing a dated foreign-currency figure; it does not supply an eligibility threshold.
Formal BOI Announcements Por. 3/2568 and Por. 4/2568 list a lawful spouse, parents, children under 20 and legal dependants under the care of the primary LTR holder. BOI’s 2025 brochure and 15 January 2025 OSOS release say there is no numerical dependant limit. The general LTR homepage still showed the former spouse/children-only, four-dependant summary on 23 August 2026, and the 6 November 2025 dependant checklist did not provide a parent-specific evidence row. Use the formal announcements as the published criteria and confirm the live portal evidence for each person with the LTR Unit before filing.
Application — step by step
Match one current BOI category
Use the live BOI criteria, not an older summary. The 2025 update removed income from the Wealthy Global Citizen test, reduced the Work-from-Thailand employer revenue test and removed work-experience requirements from T and H.
Submit qualification endorsement online
Register and upload the category-specific evidence through the official LTR site. BOI may request additional documents.
Wait for the complete-file review
As rechecked 23 August 2026, the formal procedure sets 20 working days for the qualification-endorsement result. Additional-document requests can extend the end-to-end process.
Complete pre-approval
BOI’s programme overview advertises 1–3 working days after the additional information and documents are complete, but its detailed application timeline says the in-Thailand pre-approval stage varies with document completeness. Treat 1–3 working days as an overview estimate, not a guaranteed deadline.
Use the endorsement within its validity
As rechecked 23 August 2026, the qualification endorsement is valid for 60 days. Visa issuance can be requested at an eligible Royal Thai embassy or consulate overseas or at TIESC, One Bangkok, when the in-country conditions are met.
Apply for work permission where required
An LTR holder employed by an entity in Thailand applies through the digital work-permission process immediately after visa issuance or before the Thai-entity employment starts. BOI quotes 3–5 working days, with longer possible if more documents are requested. Work-from-Thailand holders are not issued that permit for the foreign-employer remote work on which their category is based.
LTR one-year reporting: the TM95 window and travel reset
BOI's official one-year reporting page, rechecked 29 August 2026, says an LTR holder who remains in Thailand for more than 1 year consecutively reports the current address at TIESC, One Bangkok. The TM95 window is 15 days before through 7 days after the date on the one-year notification card.
- After departure and re-entry: the next report is due 1 year from the latest arrival date.
- LTR issued overseas: the holder may not receive a one-year notification card; BOI says the report is due 1 year from the latest arrival date shown on the arrival stamp.
- Separate obligations: annual address reporting neither replaces an arrival document required for a later entry nor extends the permission to stay. Check the maintained TDAC guide before travel.
Work permission and employer-change boundaries
| Situation | Current BOI work instruction rechecked 29 August 2026 |
|---|---|
| LTR holder employed by an entity in Thailand | Apply for the digital work permit immediately after LTR issuance or before employment starts. BOI states that temporary work is allowed while that request is being processed. |
| Work-from-Thailand Professional working remotely for the qualifying foreign employer | BOI says the digital work permit is not issued for that foreign-employer remote work because there is no Thai employer for the permit. |
| Work-from-Thailand Professional considering work for a Thai company | BOI's current FAQ says this category cannot generate income from a Thai employer and that on-site work requires switching visa type. Its application timeline separately mentions a temporary permit on a case-by-case basis. Because those official statements are not fully aligned, do not treat the exception as a general Thai-employment route; obtain written BOI and Department of Employment confirmation before accepting the work. |
| Highly Skilled Professional changing Thai employer | BOI says to notify the LTR Unit at ltr@boi.go.th at least 1 month before ending the former contract. The new employer must meet the LTR criteria; otherwise BOI says the LTR-H basis must be terminated. |
These are programme boundaries, not a finding that a particular contract or activity is lawful. Confirm the actual employer, duties and permit status with the LTR Unit and Department of Employment before work begins or changes.
LTR vs DTV — which one?
LTR is a BOI qualification programme with category-specific asset, investment, passive-income, employer or expertise tests. DTV is a consular visa for workcation, listed activities and qualifying family members. The DTV’s THB 500,000 evidence is not an LTR substitute, while LTR’s tax and reporting benefits do not automatically apply to DTV holders. Compare the actual official category rather than using income alone.
Five LTR points commonly misstated
- Using the old Wealthy Global Citizen income test. The 2025 BOI criteria removed personal income but retain the asset and Thai-investment requirements.
- Using the old USD 150 million employer test. The 2025 Work-from-Thailand update uses USD 50 million combined revenue over the previous 3 years for a qualifying private employer.
- Adding a 5-year experience rule to T or H. BOI’s 2025 update says no work-experience requirement for those categories.
- Calling digital work permission “included.” Where the category and work require it, the permit has its own application and published fees. Work-from-Thailand holders are normally outside the digital-permit route for foreign-employer remote work.
- Using the old four-dependant cap. The later formal announcement expands eligible relationships and BOI's 2025 brochure says there is no numerical limit; confirm the live portal evidence before filing.
Common questions
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How long does qualification endorsement take?
As rechecked 23 August 2026, the formal procedure sets 20 working days for the qualification-endorsement result. Additional-document requests can extend the end-to-end process.
How long is the endorsement valid?
As rechecked 23 August 2026, 60 days from the endorsement letter’s issue date. If it expires, BOI says qualification endorsement must be applied for again.
Where is the Bangkok issuance centre?
As rechecked 23 August 2026, BOI’s current issuance page directs applicants to Thailand Investment and Expat Services Center at One Bangkok, Parade Zone, not the former Chamchuri Square location.
Does an LTR holder need work permission?
An LTR holder employed by an entity in Thailand uses the digital work-permission process. BOI quotes 3–5 working days, with longer possible if more evidence is requested. Work-from-Thailand holders are not issued that permit for the foreign-employer remote work on which their category is based.
Can a Work-from-Thailand Professional take a job with a Thai company?
Do not assume so. BOI's current FAQ says the category cannot be used for income-generating work with a Thai employer and that on-site work requires a visa-type change. BOI's timeline separately mentions a temporary permit on a case-by-case basis. Because the official pages are not fully aligned, obtain written BOI and Department of Employment confirmation before accepting the work.
When is LTR one-year reporting due?
The TM95 window is 15 days before through 7 days after the date on the one-year notification card. After departure and re-entry, BOI says the next report is due 1 year from the latest arrival date.
When should the five-year LTR reconfirmation be filed?
BOI currently says to submit the application 120 to 60 days before the first five-year permission expires. The final renewal-document list has not yet been announced, so use the live BOI notice and portal rather than assuming the original application pack will be sufficient.
How many LTR dependants can apply?
BOI's 2025 brochure says there is no numerical limit, while Announcement Por. 3/2568 expands eligible relationships to a legitimate spouse, parents, children under 20 and legal dependants. Confirm the current portal evidence for each person.
Is the 17% rate for every LTR category?
No. Royal Decree 743 limits that regime to qualifying Highly Skilled Professionals and specified employment income, subject to Revenue Department procedures. Other LTR tax treatment is category- and income-specific.
Official sources checked
- BOI Announcement Por. 3/2568 — current LTR dependant criteria
- BOI Announcement Por. 4/2568 — current qualification procedure
- BOI LTR official criteria and application overview
- BOI 2025 LTR criteria brochure
- BOI/OSOS release, 15 January 2025 — updated dependant scope and no numerical limit
- BOI application, pre-approval and work-permission timeline
- BOI visa issuance, documents, TIESC location and fees
- BOI one-year reporting — TM95 window, documents and re-entry reset
- BOI LTR FAQ — programme and qualification-endorsement fees
- BOI LTR Community Day, 19 February 2026 — digital work-permit fees
- Royal Decree 743 — category-specific LTR tax treatment
- Revenue Department Notification 427 — tax procedures and conditions
- BOI Wealthy Pensioner document list, as of 6 November 2025
- BOI dependant document list, as of 6 November 2025 — no parent-specific evidence row
- Ministry of Foreign Affairs DTV fact sheet — DTV purpose, family scope and financial evidence