Language: English · Deutsch overview · Русский обзор — localized entry pages; the source-led route guide remains in English.
As of 25 July 2026, BOI publishes 4 main categories: Wealthy Global Citizen, Wealthy Pensioner, Work-from-Thailand Professional and Highly Skilled Professional. Each has its own income, asset, investment or employer test. BOI’s current target is 20 working days after a file is complete, not a guaranteed 3–6 months.
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 evaluates the category evidence; Immigration issues the visa; an LTR holder employed by an entity in Thailand uses the digital work-permission process.
The 4 categories — pick your lane
USD 1 million assets + USD 500,000 Thai investment
As of 25 July 2026, per BOI’s 2025 criteria:
- At least USD 1 million in worldwide personal assets
- At least USD 500,000 already invested in qualifying Thai government bonds, direct investment in Thai companies or Thai property
- No personal-income requirement under the 2025 update
Age 50+ with passive income
As of 25 July 2026, per BOI:
- At least USD 80,000 a year in pension or stable unearned/passive income at application; earned salary is not counted for this category
- 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
Remote professional for a qualifying foreign employer
As of 25 July 2026, per BOI’s 2025 update:
- 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 wholly owned subsidiary may use the parent company’s financials
- No work-experience requirement under the 2025 update
Targeted industry or expertise
As of 25 July 2026, per BOI’s 2025 update:
- Work for a company in a BOI-targeted industry or hold a position in a targeted expertise area
- 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 in science or technology under the published option
- No work-experience requirement under the 2025 update
- The programme advertises a 17% personal-income-tax rate for qualifying Highly Skilled Professional income
As of 25 July 2026, BOI’s brochure advertises exemption from overseas income for the Wealthy Global Citizen, Wealthy Pensioner and Work-from-Thailand categories, and a 17% personal-income-tax rate for the Highly Skilled Professional category. The application of Royal Decree 743 and Revenue Department rules depends on the person and income; this page does not estimate savings or provide tax advice.
The cost — every fee, no surprises
| Official item | Published figure | Date context |
|---|---|---|
| LTR visa issuance in Thailand | THB 50,000 per person per 10 years | As of 25 July 2026, per BOI visa-issuance page |
| BOI qualification endorsement | No BOI processing fee | As of 25 July 2026, per BOI brochure |
| Digital work permission | THB 3,000 per person per year basis | As of 25 July 2026, BOI says the total appears on the work-permit payment form |
| Main-applicant health alternative | USD 50,000 insurance coverage, Thai social security, or USD 100,000 deposit held at least 12 months | As of 25 July 2026, per BOI criteria |
| Dependant deposit alternative | USD 25,000 per dependant held at least 12 months | As of 25 July 2026, per BOI criteria |
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.
As of 25 July 2026, BOI’s website says a maximum of 4 dependants and describes spouse and children under 20. The BOI’s 2025 brochure says the update expanded dependants to parents and legal dependants with no limit. Because those official pages conflict, this guide does not choose one. Confirm the live rule in the LTR portal or with BOI before filing or budgeting fees.
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 of 25 July 2026, BOI says applicants are notified within 20 working days after complete and valid documents are registered. The period can be longer if more evidence is requested.
Complete pre-approval
After qualification approval, BOI states that the pre-approval stage normally takes 1–3 working days when documents are complete, as of 25 July 2026.
Use the endorsement within its validity
As of 25 July 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 if employed in Thailand
BOI says an LTR holder working for an entity in Thailand must apply immediately after visa issuance or before employment starts. As of 25 July 2026, the stated digital work-permission process is 3–5 working days when documents are complete.
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.” Thai-entity employment requires an application and a fee calculated at THB 3,000 per year as of 25 July 2026.
- Assuming one dependant rule. BOI’s current website and 2025 brochure conflict; confirm directly before filing.
Common questions
Related: Work-route guide for founders · Visa comparison desk · Case studies · Thai tax guide
Planning a move to Pattaya? Use the Pattaya planning desk to frame housing, location, transport, and verification questions.
How long does qualification endorsement take?
As of 25 July 2026, BOI’s published target is 20 working days after complete and valid documents are registered. Additional-document requests can extend it.
How long is the endorsement valid?
As of 25 July 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 of 25 July 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 working for an entity in Thailand must use the digital work-permission process before employment starts. BOI states 3–5 working days for a complete application as of 25 July 2026.
Are there 4 dependant places?
BOI’s current website says a maximum of 4, while its 2025 brochure says no limit and expands eligible relationships. Because the official sources conflict, confirm the live portal rule with BOI.
Is the 17% rate for every LTR category?
No. BOI advertises it for the Highly Skilled Professional category. Other tax benefits are category-specific, and individual tax treatment must be verified separately.