🇹🇭 LONG-TERM RESIDENT (LTR) VISA TAX BENEFITS
Thailand — Special Tax Regime
Status
Active
Effective From
Sep 1, 2022
📋 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
💰 FINANCIAL
Flat Rate
17.0%
Duration
10 years
🏛 COUNTRY TAX CONTEXT
Tax System
Remittance
Top PIT Rate
35.0%
Corporate Tax
20.0%
VAT
7.0%
Capital Gains
35.0%
Treaty Count
61
📋 OTHER REGIMES IN THAILAND
| Name | Type | Rate |
|---|---|---|
| BOI Investment Promotion | Exemption | -- |
📚 SOURCE
Thailand BOI
View source →
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