Thailand LTR Visa for Highly Skilled Professionals: Complete Guide (2026)

What Is the LTR Visa for Highly Skilled Professionals?

The Highly Skilled Professionals category of the Long-Term Resident (LTR) Visa targets foreign experts and specialists who are employed by companies operating in Thailand's targeted industries, higher education institutions, research institutes, specialised training institutions, or Thai government agencies. It also covers individuals who possess specialised expertise in relevant fields of work.

This category is administered by the BOI under the Investment Promotion Act B.E. 2520 (1977) and the Immigration Act B.E. 2522 (1979). It carries no age restriction and is open to applicants of any nationality.

Under BOI Announcement No. Por. 3/2568 (4 February 2025), the category was expanded to include lecturers in vocational and higher education across all disciplines, and the previous work experience requirement was eliminated. The list of targeted sectors was also broadened to include non-STEM fields such as development and sustainability, disaster and risk management, and integrated innovation.

Key Benefits

Highly Skilled Professionals enjoy the same core LTR benefits as other categories: a 10-year residence permit (5+5 years), unlimited multiple entry, annual reporting instead of 90-day reporting, fast-track airport immigration, and facilitation at TIESC, One Bangkok.

The distinctive benefit for this category is the flat 17% personal income tax rate on Thai-sourced employment income, rather than the standard progressive rates that can reach up to 35%. For a professional earning THB 10 million annually in Thailand, this could represent savings of approximately THB 1.8 million per year. This tax benefit applies only to employment income directly related to work performed in Thailand for BOI-promoted industries or qualifying entities.

Additionally, holders may obtain a Digital Work Permit and are exempt from the 4:1 Thai-to-foreigner employment ratio requirement.

Eligibility Requirements (Post-February 2025)

Employment in Targeted Industries

The applicant must be employed by a company operating in a targeted industry, a higher education institution, a research institute, a specialised training institution, or a Thai government agency. For BOI-promoted companies, verification is based on the BOI Investment Promotion Certificate and the company's juristic person registration number. For non-BOI-promoted companies, verification is based on the latest financial statements and the company's P.N.D. 50 corporate income tax return.

Personal Income

The applicant must demonstrate personal income of at least USD 80,000 per year during the past 2 years. Alternatively, if income is less than USD 80,000 but at least USD 40,000 per year over the past 2 years, the applicant must hold a master's degree or higher in sciences and technology. Unlike the Work-from-Thailand category, intellectual property and Series A funding are not alternative qualifiers here.

Health Insurance

Same as all categories: USD 50,000 health insurance, Thai SSO, or USD 100,000 bank deposit maintained for 12 months.

Required Documents

Personal Documents

Passport (6 months validity, 2 blank pages, scanned PDF in chronological order)
Passport-size photo (white background, formal attire, within 6 months)
TDAC or TM.6 card as applicable

Criminal Background Check (Case-by-Case)

Police clearance from country of nationality/residence (no older than 3 months) or Thai police certificate. May be deferred.

Evidence of Income

Individual income tax returns for the past 2 years (P.N.D. 90/91, BIR60, Form 1040, Form W-2, SA100, T1 General, etc.)
For applicants from tax-free jurisdictions: payroll slip and bank statement with notarisation

Professional Documents

CV covering expertise, educational background, and professional experience
Evidence of qualification: master's degree or higher (mandatory for those earning USD 40,000-80,000, supporting for those earning USD 80,000+)
Evidence of previous employment in targeted industries (if any)
Evidence of achievement such as research projects, publications, IP, awards, professional certifications (if any)

Evidence of Employment and Corporate Background

For those employed in government agencies, higher education, research, or training institutions: employment evidence showing work within targeted industries in Thailand (letter of employment or employment contract).

For those employed in the private sector:

Employment letter from the current Thai company, signed by an authorised person, stating current position, date of employment, and termination date. Must be issued no more than 3 months before submission.
For those whose employment has not yet commenced: a signed employment agreement
Mandatory company profile demonstrating the nature of the business and the company's workflow or operational process
Most recent audited financial statement or official financial report
Company annual report, brochures, or catalogues (if available)

Evidence of Work Permit

Employment Certificate Form (WP.46) signed by the company's director or authorised person
Copy of current Work Permit (if any)
Other relevant company documents: Corporate Affidavit and Shareholder List (no older than 6 months), VAT Registration Certificate (P.P.01), VAT Amendment Form (P.P.09), Factory Licence (R.N.4) if applicable, Corporate Income Tax Return (P.N.D.50), BOI Promotion Certificate if applicable, and relevant business licences (Hotel Licence, Transport Licence, etc.)

Targeted Industries

Following the 2025 amendments, the list of targeted sectors has been significantly expanded. It now covers digital technology, automation and robotics, smart devices, biofuels and biochemicals, medical and wellness, agriculture and food technology, aviation and logistics, as well as newer additions including development and sustainability, disaster and risk management, and integrated innovation. The inclusion of vocational and higher education lecturers across all disciplines is also a notable expansion.

Application Process, Fees, and Maintenance

The application follows the standard LTR process through the BOI portal at ltr.boi.go.th. The government fee is THB 50,000 for the 10-year visa. Work Permit fees are THB 100 per application plus THB 3,000 per year. Annual reporting uses Form TM.95 at TIESC.

5-Year Extension

For the extension, applicants must provide: Form WP.46 (Employment Certification), copy of current Work Permit, P.N.D. tax forms for the past 2 years, and evidence of health insurance. For BOI-promoted companies, the BOI Investment Promotion Certificate and juristic person registration number are verified. For non-BOI-promoted companies, the latest financial statements and P.N.D. 50 are checked. All documents must pertain to the most recent year, with government documents issued within 6 months.

Frequently Asked Questions

What qualifies as a "targeted industry"?

The BOI maintains and periodically updates the list of targeted industries. As of 2025, it includes digital technology, automation, smart devices, biofuels, medical and wellness, agriculture and food tech, aviation, logistics, development and sustainability, disaster management, and integrated innovation. The expansion to include vocational and higher education is new as of February 2025.

I earn USD 50,000 but hold a master's in computer science. Do I qualify?

Yes. If your average personal income over the past 2 years is at least USD 40,000 and you hold a master's degree in science and technology, you meet the criteria for this category. Your master's in computer science would qualify.

My company is not BOI-promoted. Can I still apply?

Yes. Non-BOI-promoted companies are also eligible, but verification is based on the company's latest financial statements and P.N.D. 50 corporate income tax return. The company must still operate in a targeted industry.

Do I pay the flat 17% tax rate automatically?

The 17% flat rate applies to Thai-sourced employment income related to work in targeted industries. You must file your tax return and claim this rate. It is advisable to work with a tax advisor to ensure your compensation structure is optimised for this benefit.

Can I change employers while on the LTR Visa?

Yes. If you change employers, you must submit documents relating to the new employment and the new company's targeted industry status. Once the BOI approves the new employer, you cancel your existing Work Permit and apply for a new one on the same day at TIESC. You pay the new Work Permit fee based on the new employment contract duration.

Why Choose Juslaws & Consult?

Juslaws & Consult has over 22 years of experience in Thai immigration, corporate, and BOI matters. We assist both the applicant and their Thai employer in preparing the documentation package. Our team handles the full process in English, French, German, and Thai.

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