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 4 categories: Wealthy Global Citizens, Wealthy Pensioners, Work-from-Thailand Professionals, and Highly Skilled Professionals.
- Eligibility
- Wealthy Global Citizens: USD 1M+ assets, USD 80k+ income or USD 250k+ investment in Thailand. Work-from-Thailand Professionals: employed by established foreign company. Highly Skilled Professionals: expertise in targeted industries.
- Benefits
- Wealthy Global Citizens & Pensioners: exempt from tax on foreign-sourced income. Highly Skilled Professionals: flat 17% on Thai employment income. Work-from-Thailand: exempt from tax on foreign employment income.
- Requirements
- Must apply through BOI. Different financial and professional requirements per category.
- Limitations
- Thai-sourced income still taxed at normal rates for most categories. Must maintain qualifying status.
- Income types covered
- Foreign-sourced income (exemption) or Thai employment income (17% flat rate for HSP)
- Duration details
- 10 years, renewable
Other regimes in Thailand
| Name | Type | Rate |
|---|---|---|
| BOI Investment Promotion | Exemption | — |
View source Thailand BOI