The Thailand Long-Term Resident Visa is a residency instrument introduced by Thailand in 2022 through a Cabinet resolution. Unlike conventional visa categories—which are rooted in general immigration law and applied broadly—the LTR Visa is a targeted regulatory framework designed to attract individuals whose economic, professional, or demographic profiles support the country’s strategic interests. The visa provides legal residency for up to 10 years, with attached entitlements including streamlined employment, fiscal incentives, and access to regulated investment channels.
Administered jointly by the Thailand Board of Investment (BOI) and the Immigration Bureau, the LTR Visa integrates principles of immigration, tax, labor, and investment law into a consolidated, policy-aligned package.
The LTR Visa is implemented under the authority of the:
Immigration Act B.E. 2522 (1979) – provides statutory control over foreign entry and stay.
Cabinet Resolution (2022) – authorizes the LTR category with special privileges.
BOI Guidelines and Ministerial Instructions – operationalize eligibility, employment authorization, and compliance procedures.
BOI – Responsible for applicant screening, digital work permits, and confirmation of qualifying income, assets, or employment.
Immigration Bureau – Manages visa issuance, entry, exit, and address reporting.
One Stop Service Center (OSSVC) – Facilitates centralized administration of visa processing, dependent registration, and document renewal.
| Feature | LTR Visa |
|---|---|
| Validity | 10 years (two 5-year periods) |
| Visa Type | Multiple-entry |
| Re-entry Permits | Not required |
| Annual Reporting | Only once per year (unlike 90-day report for other visas) |
| Renewal Conditions | Must maintain qualifying status (e.g., income, employment) |
| Insurance Requirement | Health insurance of at least USD 50,000, or Thai social security |
This long-term structure addresses a key deficiency in other Thai visa types, which typically require annual renewals or revalidations.
The LTR Visa is not open to the general public. It is limited to four eligibility categories, each serving a national policy objective:
Net assets: ≥ USD 1 million.
Annual income: ≥ USD 80,000 (past two years).
Investment in Thailand: ≥ USD 500,000 in real estate, equity, or government bonds.
Policy Purpose: Promote long-term foreign capital inflow into Thailand’s financial and real estate sectors.
Age: 50+ years.
Annual income: USD 80,000 or USD 40,000 plus USD 250,000 investment in Thai assets.
Policy Purpose: Attract financially stable retirees who can support local consumption without burdening public services.
Employer: Foreign company with ≥ USD 150 million annual revenue.
Annual income: USD 80,000+.
Experience: At least 5 years in the relevant field.
Work model: Remote only (no Thai employer or clients).
Policy Purpose: Allow digital professionals to reside legally in Thailand while preserving domestic labor protections.
Annual income: USD 80,000+ (or USD 40,000 with postgraduate degree).
Employer: Thai or foreign BOI-endorsed company.
Sector: BOI-targeted industries such as AI, biotech, automation, and clean energy.
Experience: Minimum of 5 years.
Policy Purpose: Develop Thailand’s human capital in high-value industries.
LTR Visa holders under categories 3 and 4 are eligible for a BOI-issued digital work permit, a novel legal instrument distinct from the traditional work permit issued by the Ministry of Labour.
Exempt from labor quotas: No need for 4:1 Thai-to-foreigner employment ratios.
Issued electronically: No physical work booklet.
Valid for 5 years: Aligned with the visa term.
Employer requirements: Must be in a BOI-endorsed sector or government-linked project.
This reduces compliance burdens for employers and provides security for foreign professionals.
Thailand’s territorial tax system is favorable to foreign residents, and the LTR framework builds upon this with special conditions:
Available only to Highly Skilled Professionals.
Applies solely to Thai-sourced employment income.
Requires BOI registration.
This replaces the standard progressive tax rate of 5% to 35%.
Under Section 41 of the Revenue Code:
Income earned abroad is not taxable in Thailand if it is not remitted during the same tax year.
Applies to:
Digital workers with offshore clients.
Retirees receiving foreign pensions.
Investors with global earnings.
Tax residency is triggered at 183+ days in a calendar year.
Filing is mandatory if resident, even if foreign income is exempt.
LTR holders may participate in the Thai economy as follows:
Condominium ownership: Within the foreign ownership quota (49% of project area).
Leaseholds: Residential land and houses for up to 30 years (renewable).
Investment:
Thai government bonds.
Equities in Thai companies.
BOI-approved ventures or funds.
Land ownership: Still restricted under Thai land law; LTR Visa does not override this.
LTR holders may include up to four dependents, limited to:
Legally married spouse.
Children under 20 years of age.
Receive the same 10-year visa.
Spouse may apply for a digital work permit if otherwise qualified.
Children may attend Thai or international schools.
All processing is handled centrally via OSSVC.
Fast-track immigration lanes at major airports.
No re-entry permits required for international travel.
Centralized processing: Extensions, work permits, address updates at OSSVC.
Concierge assistance (optional): Services such as expedited immigration or administrative support are available.
Continue meeting financial, employment, or investment thresholds.
Maintain valid health insurance or Thai social security registration.
Submit annual address reports.
File tax returns if tax-resident.
Criminal conviction.
Non-compliance with eligibility or reporting obligations.
Fraudulent applications or false declarations.
Public security risks.
Employed by a U.S. tech firm.
Income: USD 150,000/year.
Works fully remotely in Thailand.
No Thai tax liability if income is held offshore and not remitted.
Age 67, with a EUR 60,000 annual pension.
Invested USD 300,000 in a Thai condominium.
Uses LTR Visa instead of O-A Retirement Visa, avoiding yearly renewals and insurance complications.
Employed by BOI-endorsed company in Bangkok.
Pays 17% flat tax on salary.
Spouse and children included under same LTR structure.
The Long-Term Resident (LTR) Visa is a structurally unique legal residency option in Thailand. It moves beyond the standard visa system by integrating residency, work authorization, tax treatment, and family rights into a unified administrative and legal framework. Importantly, it is selective and policy-driven, meant only for individuals whose contributions are aligned with Thailand’s national development goals.
Its privileges—10-year validity, digital work permit, tax optimization, property access, and dependent inclusion—position it as the most comprehensive long-stay visa Thailand currently offers under ordinary law. For those who qualify, the LTR Visa provides legal certainty, economic freedom, and administrative simplicity.