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HomeVisasLong-Term Resident
How We Help
Long-Term Resident
Visa (LTR)
What we do for clients applying for the LTR — category confirmation, document preparation, BOI portal management, tax exemption advice and dependant applications, start to finish.
How We Help
What happens when you instruct us
Four things we do on every LTR instruction — before anything reaches the BOI.
1
We Confirm Your Category and Eligibility Before Anything Is Filed
Applying under the wrong LTR category is the most avoidable reason for a BOI rejection. We review your income, assets and employment structure against current thresholds and confirm the correct category — and its tax treatment — before a single document is prepared.
2
We Prepare and Review Your Complete Document Pack
Document preparation errors are the single most common cause of LTR rejection. We review every document before it reaches the BOI — income evidence, asset statements, health insurance certificates, employment verification and supporting documents for any dependants.
3
We Manage the BOI Portal Submission and Endorsement
We register on the BOI LTR portal on your behalf, upload the complete document pack and track your application through the qualifications endorsement stage. We notify you of BOI communications and respond to any requests for additional information.
4
We Advise on the Royal Decree 743 Tax Exemption from the Outset
The tax exemption is often the most commercially significant part of the LTR and the part most applicants underestimate. We advise on how Decree 743 interacts with your home country's double taxation treaty before the visa is issued — not after.
LTR Quick Reference
Key facts and the four categories
Figures current against BOI practice as of August 2026.
Validity10 years, issued as two consecutive 5-year terms.
ReportingAnnual reporting via the BOI portal — replacing the standard 90-day requirement.
Tax TreatmentExempt from Thai personal income tax on foreign-sourced income under Royal Decree 743 (three of the four categories).
Highly Skilled Rate17% flat tax on Thai-sourced employment income, instead of up to 35%.
Work PermitDigital work permit included; exempt from the 4:1 Thai-employee ratio rule.
Health InsuranceUSD 50,000 per policy year minimum — mandatory, not optional.
FamilyLawful spouses (including same-sex), parents, children under 20 and legal dependants.
Administered ByThailand's Board of Investment (BOI) via visa.boi.go.th.
The Four Categories
Wealthy Global Citizen
Investors & High-Net-Worth
USD 1M+ worldwide assets.
USD 500,000+ in Thai assets.
0% tax on foreign-sourced income.
Wealthy Pensioner
Long-Term Retirees (50+)
USD 80,000/year income, or USD 40,000/year + USD 250,000 investment.
0% tax on foreign-sourced income.
Remote Professional
Remote Workers & Founders
USD 80,000/year personal income.
Employer with USD 50M+ revenue.
0% tax on foreign-sourced income.
Highly Skilled Professional
BOI-Sector Specialists
Employment in BOI-targeted industry.
USD 80,000/year + degree/professional cert.
17% flat rate on Thai-sourced income.
What We Do For Our Clients
The work behind the application
"We handle your LTR application" covers a specific set of tasks. Here is the actual scope.
Category Assessment and Eligibility Confirmation
We review your income type, level, asset structure and employment arrangement against the four BOI category thresholds. The correct category determines both your eligibility and your tax treatment — an error here affects the entire application and, if missed, the renewal.
Q
How do we confirm which of the four categories we qualify under?
We review your income, assets and employment structure against the current BOI thresholds for each category. Applying under the wrong category is a common reason for delay — we confirm the right one before anything is submitted. The category also determines your tax treatment, which changes what documents you need.
Income and Asset Documentation Review
We advise on exactly what the BOI expects to see for your income type — whether that is employment contracts, bank statements, investment statements, property ownership evidence or pension confirmation. Different income structures require different document presentations.
Q
Does the USD 80,000 income threshold include all income types?
It depends on the category. For Remote Professionals and Highly Skilled applicants, the BOI looks for employment income or professional income. For Wealthy Pensioners, a combination of income and investment can satisfy the threshold. We advise on exactly what the BOI will accept for your specific income structure before documents are prepared.
Health Insurance Coordination
A health insurance policy covering a minimum of USD 50,000 per policy year is mandatory. We advise on which policy types are accepted by the BOI and ensure the certificate is in the form the BOI requires before submission.
BOI Portal Registration and Application Submission
We manage the full BOI portal process — account registration, document upload, application submission and tracking through the endorsement stage. We handle BOI correspondence and requests for supplementary information.
Q
How long does the BOI application take?
The full process from submission to visa collection typically takes 4 to 8 weeks. The BOI qualifications endorsement stage alone takes around 20 working days. We prepare applications so they are complete and accurate on first submission — resubmissions after a rejection significantly extend this timeline.
Dependant Application Coordination
We prepare and co-ordinate the dependant applications for qualifying family members — lawful spouses (including same-sex), parents and children under 20. Each dependant requires their own supporting documentation and we manage the combined application.
Q
Can my same-sex spouse be included as a dependant?
Yes. The February 2025 BOI announcements confirmed that qualifying dependants include lawful spouses, including same-sex spouses. Some BOI-facing documentation may still display older wording — we confirm current eligibility with the BOI LTR Visa Unit on your behalf before the dependant application is filed.
Royal Decree 743 Tax Exemption Advice
We advise on how the foreign income exemption interacts with your home country's double taxation treaty, what income types it covers, and whether any structuring is advisable before the visa is issued. For clients with complex income, we co-ordinate with tax advisers.
Q
How does Royal Decree 743 actually work in practice?
Under Decree 743, foreign-sourced income remitted to Thailand by LTR holders in the Wealthy Global Citizen, Wealthy Pensioner and Remote Professional categories is entirely exempt from Thai personal income tax — regardless of when that income was earned. This directly protects pension payments, investment returns and rental income from overseas. The Highly Skilled category does not get the foreign income exemption, but gets a flat 17% rate on Thai-sourced income. We advise on how the exemption interacts with your home country's tax treaty before the visa is issued.
Our Commitment To You
What you can hold us to
Every Document Reviewed Before the BOI Sees It
We do not submit applications with documentation we have not reviewed. Income evidence, asset statements, health insurance certificates and employer verification are all checked against current BOI requirements before the application is filed. A rejection and resubmission adds months to the timeline — we take the extra week upfront.
Right Category Before You Commit to the Process
We confirm your category at the outset, not after documents are prepared. Switching categories mid-application because the initial assessment was wrong is disruptive and avoidable.
Q
How do we confirm which of the four categories we qualify under?
We review your income, assets and employment structure against the current BOI thresholds for each category. Applying under the wrong category is a common reason for delay — we confirm the right one before anything is submitted. The category also determines your tax treatment, which changes what documents you need.
Tax Advice Before the Visa Is Issued
The Royal Decree 743 exemption is commercially significant — and the interaction with home-country tax treaties is specific to each applicant. We give this advice before the visa is issued, while there is still time to structure things correctly.
Q
How does Royal Decree 743 actually work in practice?
Under Decree 743, foreign-sourced income remitted to Thailand by LTR holders in the Wealthy Global Citizen, Wealthy Pensioner and Remote Professional categories is entirely exempt from Thai personal income tax — regardless of when that income was earned. This directly protects pension payments, investment returns and rental income from overseas. The Highly Skilled category does not get the foreign income exemption, but gets a flat 17% rate on Thai-sourced income. We advise on how the exemption interacts with your home country's tax treaty before the visa is issued.
One Contact from Eligibility to Visa Collection
The same person who assesses your eligibility manages the BOI submission, tracks the endorsement and advises on the tax treatment. You are not passed between teams as the application progresses.
Q
What happens to our LTR status if my income drops below the threshold after the visa is issued?
The LTR is issued for 5 years initially and reviewed at renewal. Maintaining the qualifying threshold is important for renewal. If income or asset levels change materially during the term, we advise on the implications and what steps, if any, need to be taken before renewal becomes relevant.
Who You'll Work With
Real people, not a case number
Kanokpich Ukritdutsadee (Lawyer Pook)
Managing Director & Lead Barrister
Leads LTR eligibility assessments and document review — responsible for confirming the correct category, preparing the full document pack and advising on the Royal Decree 743 tax exemption before submission.
"The LTR is the most legally robust long-term residency pathway Thailand has introduced. Clients who come to us with clear income documentation and properly structured assets move through the BOI process without difficulty. The tax exemption is often the most commercially significant part — and the part most applicants underestimate."
Brian Ramsden
General Manager of Foreign Affairs
Your point of contact throughout the BOI portal process — coordinates document collection, tracks the endorsement stage and keeps you informed of every step from submission to visa collection.
Related Resources
LTR reference guide and other visa routes
The LTR is the most robust long-term route for qualifying applicants. Compare with other options or read the detailed reference guide.
LTR Visa Guide
→Key facts, categories, 2025 reforms, tax benefits, application process and checklist.
DTV Visa
→5-year multiple-entry for remote workers and soft-power applicants. Lower thresholds.
Thailand Privilege Card
→5 to 20 year membership visa. No ongoing compliance administration.
Compare All Visa Options
→Every long-stay Thailand visa route compared side by side.
Lawyers for Expats Thailand, 2026. The content of this page is general legal information and does not constitute legal advice for any specific matter. Please contact us for advice on your individual circumstances.