Regime Rate
17%
Under the LTR Visa
Standard Top Rate
35%
without this regime
Duration
10 yrs
Maximum 10 years from application
Target Profile
Flat Rate
Thailand
Tax Savings Illustration
Example: €150,000 Annual Gross Income
Under LTR Visa
€25 500
Standard Rate
€36 750
Annual Saving
+€11 250
Eligibility Requirements
Who qualifies?
- High-income professionals earning >$80,000/year, investors with $500,000 in Thailand, retirees 50+ with pension $40,000+/year
How the Regime Works
Full details
17% personal income tax flat rate (vs 35% top standard rate). 10-year renewable visa. Work permit included. Qualifying categories: Wealthy Global Citizens ($1M investable assets), Remote Workers (WP), Wealthy Pensioners, Highly-Skilled Professionals.
Regime vs Standard Rates in Thailand
| Tax Type | Standard Rate | Under This Regime | Saving |
|---|---|---|---|
| Income Tax (top rate) | 35% | 17% | -18.0pp |
Frequently Asked Questions
What is the LTR Visa in Thailand?
The Long-Term Resident Visa — Wealthy Global Citizen & Skilled Professional is a special tax regime in Thailand that provides 17% flat rate to qualifying individuals or entities. 17% personal income tax flat rate (vs 35% top standard rate). 10-year renewable visa. Work permit included. Qualifying categories: Wealthy Global Citizens ($1M investable assets), Remote Workers (WP), Wealthy Pensioners, Highly-Skilled Professionals. Legal basis: BOI Announcement No. 2/2565 (2022); Revenue Code amendment.
Who is eligible for the LTR Visa?
Eligibility for the LTR Visa is limited to: High-income professionals earning >$80,000/year, investors with $500,000 in Thailand, retirees 50+ with pension $40,000+/year. Applicants typically must not have been Thailand tax residents during a specified prior period. Always verify current conditions at the source: BOI Announcement No. 2/2565 (2022); Revenue Code amendment.
How much tax do you pay under the LTR Visa?
Under the LTR Visa, you pay 17% flat rate on qualifying income — significantly lower than Thailand's standard top rate of 35%. On €150,000 gross, you save thousands of euros per year.
How long does the LTR Visa last?
The LTR Visa lasts for 10 years from the year you first qualify. After this period, standard Thailand tax rates apply unless you qualify for another regime or change tax residency.
How do I apply for the LTR Visa?
Application procedures for the LTR Visa are set out in BOI Announcement No. 2/2565 (2022); Revenue Code amendment. You typically need to file a formal application with Thailand's tax authority after establishing residency. Consult a local tax advisor for guidance.
Other Special Regimes to Compare
Disclaimer: This information is for general guidance only and does not constitute tax advice. Tax laws change frequently. Always consult a qualified tax professional before making residency or tax planning decisions.