Thailand Long-Term Resident Visa (LTR)

Requirements

• One of four tracks, each with its own test. Work-from-Thailand Professional: average personal income of at least $80,000 a year over the two years before you apply, or $40,000 with a master's degree, intellectual property or at least $1 million of Series A funding — plus an employer that is listed on a stock exchange, or a private company at least three years old with $50 million of combined revenue over those three years, or a wholly owned subsidiary of either
• Wealthy Pensioner: aged 50 or over and retired, with pensions or fixed personal income of at least $80,000 a year, or at least $40,000 plus $250,000 invested in Thailand. Salary does not count
• Wealthy Global Citizen: assets of at least $1 million and at least $500,000 already invested in Thailand — government bonds with five years to maturity, a Thai company, an SEC-registered fund, or property. No income test since February 2025. Crypto, gold, art, watches and jewellery do not count as assets
• Highly-Skilled Professional: a contract to work in Thailand in one of fifteen targeted industries, or for a Thai university, research institute or public agency, on the same $80,000 or $40,000 income test. Public-sector hires are exempt from the income test
• Health insurance covering at least $50,000 of medical costs in Thailand with ten months left to run, or Thai social security, or a deposit of at least $100,000 held for twelve months — $25,000 per dependant. Life and travel insurance are not accepted
• Every condition is re-checked before the second five years and must be maintained throughout: the BOI's own page says the visa is revoked if you no longer qualify
• No work permit on the Work-from-Thailand track — you may not earn from a Thai employer on it

How to apply

1. Apply online at ltr.boi.go.th — the BOI says applications are accepted online only, and the application itself is free
2. The BOI screens the file in three working days, then the endorsing agencies have up to twenty working days to decide. You are told the result online
3. With the endorsement letter, get the visa within sixty days: at a Royal Thai Embassy or Consulate abroad, or at the One Stop Service Center for Visas and Work Permits in Bangkok. Pay ฿50,000 per person there; posts abroad charge in local currency and usually more
4. The stamp says ten years; the permission to stay is five. Before the fifth year ends, re-qualify — the second five years carries no visa fee, and the FAQ asks for the renewal between 120 and 60 days before expiry
5. If you will work: apply for the digital work permit after the visa, ฿3,000 a year, issued in three to five working days. Not available on the Work-from-Thailand track
6. Report once a year, in person or by proxy, at the One Stop Service Center — form TM.95, within 15 days before or 7 days after the anniversary of your last entry. The TM.30 address notification still applies

Renewal and long-term stay

• Renewable: yes, up to 10 years in total

SOURCE: the ltr.boi.go.th home page and its visa-issuance page, read 2026-09-07 — "Permission will be granted to stay in Thailand the first time for five years which can be extended for 5 more years if qualifications are met", and Immigration "will grant the permission to stay ... for no more than 5 years" against a ten-year stamp. Re-qualification before year five is a full re-check, and the same page says the visa "shall be revoked" if the conditions are no longer met. The FAQ page puts the renewal window at 120 to 60 days before expiry and says the second validation carries no visa fee. BOI Announcement Por. 4/2568 (18 February 2025) §5 also provides for endorsement beyond the ten years; we record the visa as ten years because that is what is issued, and note a further period as possible rather than promised.

Applying: where and how

• Apply from outside the country: yes — apply before you travel
• Where you file: online
• Income requirement as published: $80,000/yr income, or $500,000 invested + $1M assets

SOURCES, each read on 2026-09-07: BOI Announcement Por. 3/2568 (4 February 2025, the criteria — the binding text, which repealed Por. 2/2565 and Por. 6/2566) and Por. 4/2568 (18 February 2025, the procedure); the ltr.boi.go.th home page, FAQ, application-timeline, visa-issuance, required-documents and 1-year-reporting pages; the BOI's 2025 brochure; and the BOI press release of 15 January 2025 on the cabinet resolution. The per-category document checklists are dated 6 November 2025. FEE: ฿50,000 per person per ten-year visa, paid at issuance; the application is free. cost_usd records about $1,400 at the rate used across this dataset. Posts abroad set their own fee in local currency and the FAQ says it is usually higher. The digital work permit is ฿3,000 a year. TIMING: the home page and Por. 4/2568 §6 both say the endorsement result comes within 20 working days of a complete application; the timeline page splits that as three days of screening plus seventeen. The visa must then be collected within 60 days of the endorsement letter. WHAT THE 2025 CHANGE DID AND DID NOT DO: the experience rule and the $150 million revenue test are gone from Por. 3/2568, and the brochure says so in as many words; the $1 million asset test for Wealthy Global Citizens remains. The employer test is the part most nomad guides skip — it excludes freelancers and small companies outright, which is why min_income_usd here should be read with the requirements list and not on its own. WHAT IS NOT CLAIMED: the BOI publishes nothing on permanent residency or citizenship, and nothing on a per-entry stay limit beyond the five-year permission, so those fields stay null.

Bringing a partner or children

• Dependants: yes — a partner and children can be included

SOURCE: BOI Announcement Por. 3/2568 §2.2, read 2026-09-07 — "the legitimate spouse, parents, and children under 20 years old or legal dependents", with no cap. ⚠ The public criteria page on ltr.boi.go.th still read "Maximum 4 dependents in total per one LTR visa holder" and listed only spouse and children on 7 September 2026, and the dependants document checklist dated 6 November 2025 has no section for parents. The announcement is the binding text; expect the checklist to lag it. Each dependant needs their own $25,000 of health cover and pays the ฿50,000 fee. Same-sex marriages are recognised; unmarried partners are not. A child's visa ends at 20.

Tax

• You become tax resident: after 180 days in the country
• Foreign income taxed locally: no — foreign-earned income is not taxed locally
• Special nomad or expat tax regime: yes — see below

SOURCE: Royal Decree No. 743 (English text hosted on ltr.boi.go.th), read 2026-09-07. §5 exempts a Wealthy Global Citizen, Wealthy Pensioner or Work-from-Thailand Professional from income tax on assessable income "derived in the previous tax year from an employment, or from business carried on abroad, or from a property situated abroad, and brought into Thailand". §3 charges a Highly-Skilled Professional 17 percent on employment income from a targeted-industry employer; that track is not in the §5 exemption. Notification of Income Tax No. 427 conditions both on holding the visa and filing. The 180-day rule is the general Revenue Code test and still decides whether you are resident; the exemption is what stops the remittance rule from biting. foreign_income_taxed is recorded as false for the three exempt tracks — a Highly-Skilled Professional should read it as "not on foreign income, 17% on Thai salary".

This summarises published rules, not your situation, and it is not tax advice. Two things it can't tell you: your home country may tax you anyway — US citizens are taxed on worldwide income wherever they live — and day-count is only the most common trigger for tax residency, not the only one. Having a permanent home, a family or your centre of economic interests in a country can make you resident well before the day count does. Get advice before you move.

Moving abroad means more than the visa — sort your travel insurance (many visa applications require proof of coverage), set up borderless banking, and land with data working.

First nomad visa? Our digital nomad visa guide explains how qualifying, applying, and taxes work across every country.