TL;DR
LTR 4 หมวด: WGC (USD 1M สินทรัพย์), WP (เงินบำนาญ USD 80k/ปี), WFT (พนักงานบริษัทยักษ์ใหญ่), HSP (เงินเดือน USD 80k จากอุตสาหกรรมเป้าหมาย); Royal Decree 743 ยกเว้นรายได้ต่างประเทศแบบ remittance-blind; HSP เพิ่ม 17% flat tax
Four LTR categories. All four exempt foreign-source income from Thai tax regardless of remittance year (Royal Decree 743). HSP additionally gets 17 % flat personal income tax on Thai-source salary. WGC needs USD 1M assets + USD 80k income + USD 500k Thai bond/equity/property holding.
Category 1 — Wealthy Global Citizens (WGC)
**Thresholds:** USD 1M global assets (audited statement), USD 80k personal income last 2 years, USD 500k investment in Thai government bonds / BOI-promoted equity / Thai property.
**Best for:** Retirees with substantial brokerage portfolios who want zero Paw.161 exposure on remittances. The USD 500k anchor can be a Bangkok condo (within Condominium Act § 19 quota).
Category 2 — Wealthy Pensioners (WP)
**Thresholds:** Age 50+, USD 80k passive income (pension, dividends). If income is USD 40k–80k, top up with USD 250k Thai government-bond/property investment.
**Best for:** US Social Security + IRA recipients; UK SIPP drawdown retirees. Pension remittances become non-taxable in Thailand under Royal Decree 743.
Category 3 — Work-from-Thailand Professionals (WFT)
**Thresholds:** USD 80k income last 2 years; employer must be a public company OR private company with USD 150M revenue in last 3 years; 5 years' experience in the employer's field.
**Best for:** Remote employees of FAANG / FTSE 100 / Nikkei 225. Includes work-permit waiver for the foreign employer's tasks — no separate WP-10 issuance needed.
Category 4 — Highly-Skilled Professionals (HSP)
**Thresholds:** USD 80k income (no minimum if employed by Thai government / agency / higher-education institution in a BOI target industry); employer must be in BOI target industry (next-gen automotive, smart electronics, biotech, etc).
**Unique perk:** 17 % flat personal income tax on Thai-source employment income — codified in Royal Decree 743 § 3.
BOI endorsement workflow
1. Apply on the BOI LTR portal (e-Service) with audited financials + employer letters.
2. BOI issues Qualification Endorsement Letter (≈ 20 working days).
3. Convert to LTR Visa stamp at any Royal Thai Embassy OR at Chaeng Wattana Immigration (90 days from endorsement).
4. Annual report at month 24 (income proof + Thai address confirmation). 5-year renewal in the 9th year.
คำถามที่พบบ่อย
Does LTR exempt me from filing PND.91?+
No. You must still file PND.91 annually if you have any Thai-source income or want to claim the Royal Decree 743 exemption on the return. The exemption is claimed on Schedule 7.
Can my spouse work on a dependent LTR?+
Dependents (spouse + up to 4 children under 20) receive LTR-D visas. Spouses can apply separately for a work permit but the LTR-D does not by itself authorise employment.
I already hold a Non-O retirement visa. Should I switch?+
Almost always yes if you can meet WP thresholds. Non-O retirement does not exempt you from Paw.161. LTR does. See /en/tax-residency-180day-crs-foreigner for the cost-benefit math.
Is the 17 % HSP flat tax automatic?+
No — you elect it on each year's PND.91. Once elected, you forfeit personal allowances and progressive rates for that year. Run the breakeven calculation if your Thai salary is below USD 110k.
