Long-Term Resident (LTR) — Highly-Skilled Professionalวีซ่าผู้พำนักระยะยาว (LTR) — มืออาชีพที่มีทักษะสูง

One of four sub-categories of Thailand’s 10-year LTR visa, run by the Board of Investment (BOI). It targets foreign experts employed by a Thai entity (or government agency) in a BOI target industry. Its standout benefit is a flat 17% personal income tax rate on Thai employment income, versus the normal progressive rates up to 35%.

Duration

10 years total — an initial 5-year permit, renewable for a further 5 years subject to a progress check. Multiple entry; no re-entry permit required.

Extensions

Renewable for a second 5-year tranche after a year-5 progress/qualification check.

Financial requirement

Salary ≥ USD 80,000/year, OR ≥ USD 40,000/year with a master’s degree or higher in science/technology AND ≥ 5 years’ relevant target-sector experience in the past 10 years, OR no minimum income if employed by a Thai government agency. Health cover: insurance ≥ USD 50,000, OR Thai Social Security (SSO) enrolment, OR a Thai bank deposit ≥ USD 100,000 held 12 months (as of 2026-05-24).

Fees

Visa issuance fee 50,000 THB per person (covers the 10-year period when collected in Thailand). Digital Work Permit: 3,000 THB per year, with exemption from the standard 4:1 Thai-to-foreigner ratio.

Processing time

BOI qualification endorsement within 20 working days; pre-approval 1–3 working days; end-to-end commonly ~4–8 weeks from complete submission.

Who it’s for

• Foreign experts and specialists working for a BOI-promoted or government-affiliated Thai employer in a target industry
• Experts employed by a Thai government agency or academic-research institution
• Distinct from Work-from-Thailand: the employer here is Thai (in a target sector), not a foreign company

Key documents

• Passport valid 6+ months with 2+ blank pages
• Proof of salary (contract / payslips / tax) meeting the relevant threshold
• Master’s/doctorate certificate (if using the USD 40,000 path)
• Evidence of 5+ years’ target-sector experience in the past 10 years (USD 40,000 path)
• Thai employer evidence: BOI promotion certificate or government-agency affiliation, and proof of operating in a target industry
• Health insurance (≥ USD 50,000) OR SSO proof OR bank statement (≥ USD 100,000 held 12 months)

Staying compliant

• Flat 17% personal income tax on Thai-sourced employment income (Royal Decree No. 743) — unique to this category
• Annual (1-year) immigration report instead of 90-day; no re-entry permit needed
• Digital Work Permit required to work for the Thai employer (3,000 THB/year)
• Progress/re-qualification check at the 5-year mark

Common pitfalls

• Employer not actually BOI-promoted / government-affiliated or not in a recognised target industry (the May 2026 broadening reduces this risk)
• Using the USD 40,000 path without meeting all of: master’s in science/technology + 5 years’ target-sector experience
• Confusing it with Work-from-Thailand (foreign employer) — this category requires a Thai employer
• Health-coverage shortfall
• Assuming the 17% flat rate applies to non-employment or foreign income — it is for Thai-sourced employment income only