Flat rate
17.0%
Duration
10 years
Prior non-residency
—
required before applying
Standard top income tax
35.0%
Thailand, without the regime
Overview
- Regime
- Long-Term Resident (LTR) Visa Tax Benefits
- Country
- Thailand
- Type
- Flat rate
- Status
- Active
- Effective from
- Sep 1, 2022
- Expires on
- —
Details
- Summary
- 10-year visa with tax benefits for four categories: Wealthy Global Citizens, Wealthy Pensioners, Work-from-Thailand Professionals, and Highly Skilled Professionals.
- Eligibility
- Wealthy Global Citizens: at least USD 1M in global assets and USD 500k invested in Thailand. Wealthy Pensioners: age 50+, passive income USD 80k/year (or USD 40k with extra TH investment). Work-from-Thailand Professionals: remote work for qualifying foreign employers, USD 80k/year income (or USD 40k with masters+). Highly Skilled Professionals: employment in targeted industries in Thailand, USD 80k/year (or USD 40k with masters+).
- Benefits
- Wealthy Global Citizens, Pensioners and Work-from-Thailand Professionals: exemption from PIT on foreign-sourced income remitted to Thailand (Royal Decree 743). Highly Skilled Professionals: flat 17% PIT on Thai employment income.
- Requirements
- Apply through BOI LTR programme; maintain category-specific investment, income, insurance or employment conditions.
- Limitations
- Thai-sourced income generally taxed at normal rates except the 17% HSP employment rate. DTV and standard visas do not include these benefits.
- Income types covered
- Foreign employment, business or property income (exemption categories) or Thai employment income (17% for HSP)
- Duration details
- 10 years (5+5 renewal)
Other regimes in Thailand
| Name | Type | Rate |
|---|---|---|
| BOI Investment Promotion | Exemption | — |
View source Thailand BOI