The Long-Term Resident (LTR) Visa for Foreign Professionals in Thailand

If you've ever considered relocating to Thailand for work or business, a Long-Term Resident (LTR) Visa is one of the best options for foreign professionals. It’s considered a long-term residency program designed to attract high-calibre talent and global professionals into the country. Instead of renewing your work visa every year, you get up to 10 years in a single grant with  tax incentives and lifestyle perks that most other visa categories simply don't offer.

This guide breaks down what you need to know about LTR visas in Thailand for professionals. We will cover who is eligible, what are the requirements, and how to apply. 

What Is the Thailand LTR Visa?

The Long-Term Resident (LTR) Visa is a special visa program introduced by the Thai government and administered through Thailand's Board of Investment (BOI). It is created to attract “high-potential individuals”. This includes wealthy individuals, skilled professionals, remote workers, and retirees. 

An LTR offers a package of privileges that goes well beyond standard visa terms:

• 10-Year Renewable Visa: The initial grant covers five years, with an option to extend for another five. 
• Reduced Personal Income Tax: Qualifying professionals who work for Thai-based entities enjoy a flat 17% personal income tax rate, which is significantly lower than the standard progressive rates up to 35%.
• Tax Exemption on Foreign-Sourced Income: Income earned from overseas sources is exempt from Thai personal income tax. This is especially valuable for remote workers and executives who draw income from multiple countries.
• Digital Work Permit: Instead of the traditional paper-based
• 90-Day Reporting Replaced by 1-Year Reporting: Standard visa holders in Thailand must report to immigration every 90 days. LTR Visa holders only need to report once a year.
• Multiple Re-Entry Permit: You can travel in and out of Thailand freely without applying for a separate re-entry permit each time.
• Fast Track at International Airports: LTR Visa holders get fast-track immigration lanes at Thailand's international airports.
• Exemption from the 4:1 Employment Ratio: Thai labour law normally requires companies to maintain a ratio of four Thai employees for every one foreign worker. LTR Visa holders working for entities in Thailand are exempt from this requirement, giving employers more flexibility when building international teams.
• One-Stop Service: All immigration and work permit facilitation is handled through the Thailand Investment and Expat Services Center (TIESC) now located at One Bangkok, Rama IV Road in Bangkok.

Who Is Eligible for the LTR Visa?

Eligibility for the LTR Visa is defined by the category you apply under. For professionals specifically, the key qualifying factors are:

• Income Threshold: Demonstrate a minimum average personal income of USD 80,000 per year for the past two years. If your income is between USD 40,000 and USD 79,999, you may still qualify but will need to provide additional evidence of academic qualifications (a master's degree or higher in a relevant field).

• Employment Type
  • Highly-Skilled Professionals must be employed by an organisation in a BOI-targeted industry in Thailand.
  • Work-from-Thailand Professionals must be contracted with a qualifying overseas company (publicly listed or with USD 50 million in combined revenue over three years).
• Health Coverage or Financial Sufficiency: All applicants must have either health insurance covering at least USD 50,000, Thai social security coverage, or a minimum bank balance of USD 100,000 held for at least 12 months.

• Dependents: Spouses and children under 20 years old (maximum four dependents per LTR holder) may also apply. As of a recent policy update, same-sex spouses are recognized as eligible under the dependent category.

The Different LTR Categories for Professionals

1. Highly-Skilled Professionals

This category is for professionals and experts employed by companies, higher education institutions, research centres, specialised training institutions, or Thai government agencies. These are often in sectors that the BOI (Board of Investment) deems as critical to the Thai economy. 

Targeted industries include advanced manufacturing, digital technology, food technology, medical and wellness, smart electronics, and creative industries, among others. You can find the full list at ltr.boi.go.th.

Qualifying criteria:

• Minimum average personal income of USD 80,000 per year over the past two years.
• If income falls between USD 40,000–79,999, applicants must hold a master's degree or higher in science and technology.
• Employment must be with a company in a BOI-targeted industry, or the applicant must demonstrate recognizqed expertise in a BOI-specified field.
• Must have insurance in one form or another:

2. Work-from-Thailand Professionals

This category is for remote workers who are employed by overseas companies but want to live and work from Thailand. Think of it as the premium digital nomad visa.

Qualifying criteria:

• Minimum average personal income of USD 80,000 per year over the past two years.
• If income is between USD 40,000–79,999, a master's degree or higher is required.
• Employment must be with: 
• Same health insurance or financial requirements as the Highly-Skilled Professionals category.

3. Other Visas that Allow you to Work in Thailand

Thailand’s LTR visa also covers wealthy citizens and retirees, provided they obtain a valid work permit from the Ministry of Labor. 

• Wealthy Global Citizens: This category is for high-net-worth individuals who hold at least USD 1 million in assets globally and make a qualifying investment in Thailand of at least USD 500,000. The investment should be in Thai Government Bonds, direct investment in Thai companies, or Thai property.
• Wealthy Pensioners: Retirees aged 50 and above with passive income (pension, dividends, rental income, capital gains) of at least USD 80,000 per year. Lower income thresholds are available with additional qualifying investments.
• LTR Dependents: Family members of the main LTR visa holder are allowed to work in Thailand, provided they obtain a separate work permit from the Department of Labor. 

Thailand LTR Visa Application Process

Step 1: Register and Submit Online

LTR visa application is managed online through the BOI’s visa platform. Each applicant, including dependents, must have a separate account. If you're applying with dependents, you (as the main applicant) need to complete your application first to generate a Document Number (DOC.NO), which your dependents will reference when submitting their own applications. Once your dependents submit, you'll need to log in and approve the linking request.

Step 2: Qualifications Endorsement

Once your application and supporting documents are submitted, they are reviewed and sent to the relevant government agencies such as the Immigration Bureau, the BOI, and the Department of Consular Affairs. The standard processing time is 20 working days, provided your documents are complete. Additional time may be required if the agencies request supplementary information.

The endorsement decision is final and binding. Since there is no formal appeal process, it's important to ensure your application is thorough and accurate from the outset.

Step 3: Visa Issuance

Once your qualifications are endorsed, you'll be notified to submit pre-approval information. Pre-approval typically takes 1–3 working days. Once all pre-approval documents have been submitted, you will receive an endorsement letter and schedule an appointment to collect your visa. 

Visa collection is done either at a Royal Thai Embassy or Consulate abroad, or at the Thailand Investment and Expat Services Center (TIESC) in Bangkok.

You have 60 days from the date of the endorsement letter to collect your visa. The processing fee for a 10-year LTR Visa (with multiple entry) in Thailand is THB 50,000 (~USD 1,529) per person. Fees may vary if collecting at an overseas embassy.

Step 4: Work Permit Issuance (If Applicable)

LTR Visa holders who will be working for an entity based in Thailand must apply for a work permit immediately after receiving the visa. This step must be done before formally starting employment. The digital work permit application is submitted through the same LTR online system and takes 3–5 working days to process. 

Once approved, the holder collects the work permit at the Department of Employment at TIESC in Bangkok. The annual maintenance fee is THB 3,000 (~USD 91) per year.

Work Authorization and Compliance

Once you have your LTR Visa and work permit (where applicable), there are ongoing post-approval compliance requirements you need to meet:

• Annual Reporting: Unlike most visa categories in Thailand that require 90-day check-ins with immigration, LTR Visa holders report only once a year. This is handled through the BOI's online system.
• Maintaining Qualifying Conditions: Every condition stated at the time of your application must be maintained for the duration of your visa. If your circumstances change materially, your visa may be at risk of cancellation. For example, if you leave your qualifying employer without obtaining a new qualifying role, or if your health insurance lapses, you are technically in breach of your visa conditions.
• 17% Personal Income Tax: The reduced 17% personal income tax rate applies specifically to Highly-Skilled Professionals employed by Thai entities. Remote workers under the Work-from-Thailand Professionals category are generally not employed by Thai entities, so the standard progressive income tax rate applies to any Thai-sourced income they earn. 
• Re-Entry Permit: LTR Visa holders are granted a multiple re-entry permit, meaning you can leave and return to Thailand without needing to apply for a separate re-entry stamp. This is a significant improvement over standard long-stay visas.
• Transferring Your Visa to a New Passport: If your passport expires and you're issued a new one, you'll need to transfer your LTR Visa. Instructions and the process are available through the BOI's LTR portal.

Hiring in Thailand? RecruitGo Can Help

LTR visa application can take up to 1-2 months, depending on the complexity and the completeness of your documents. This can be a hurdle for many employers who want to tap into Thailand’s expat community. 

To help you manage visa and immigration compliance, RecruitGo’s Employer of Record (EOR) can help you hire in Thailand without a legal entity. As your partner, we handle employment contracts, payroll processing, statutory benefits, tax compliance and visa support for your team in Thailand. 

RecruitGo provides the infrastructure and local expertise to do it compliantly and efficiently. Get in touch with our team to find out how we can support your Thailand hiring strategy.