Thailand's Long-Term Resident Visa for Highly-Skilled Professionals is the programme's dedicated pathway for senior experts, engineers, researchers, and executives working in the country's targeted industries. It was designed to complement Thailand's broader economic development strategy, and in particular the Eastern Economic Corridor and the BOI's activity-promotion framework, by making it straightforward for the technical talent needed in those sectors to settle in Thailand on a ten-year basis. The standout incentive is the flat 17 percent personal income tax rate on Thai-sourced employment income, a substantial reduction from the standard progressive rates that rise to 35 percent.
This guide explains the current eligibility tests, the target industries, the required documents, the application process, the work-permit integration, the tax treatment under Royal Decree No. 743, and the practical considerations we see across our Highly-Skilled Professionals files. The content reflects the BOI document list updated on 6 November 2025 and BOI Announcement No. Por. 3/2568 of 4 February 2025, which govern the category as of April 2026.
What Is the LTR Visa for Highly-Skilled Professionals?
The Highly-Skilled Professionals category is for professionals employed in Thailand within the BOI's list of targeted industries. Unlike the Work-from-Thailand category, the applicant here has a Thai employer and works for that employer on the ground in Thailand. The visa is granted under the Immigration Act B.E. 2522 (1979) and administered by the Office of the Board of Investment under the Investment Promotion Act B.E. 2520 (1977). The 17 percent personal income tax rate on Thai-sourced employment income is granted under Section 4 of Royal Decree No. 743 (B.E. 2565), gazetted on 23 May 2022, and operates separately from the Section 5 exemption applicable to the other LTR categories.
The February 2025 revision under BOI Announcement No. Por. 3/2568 removed the previous five-year work experience requirement for this category. The income thresholds remain USD 80,000 per year or USD 40,000 to USD 80,000 with a qualifying master's degree in a science and technology field. The list of targeted industries is periodically updated and currently spans automotive, electronics, smart devices, digital technology, biotechnology, medical and wellness tourism, food processing, aviation, robotics, and related sectors.
Key Benefits of the Highly-Skilled Professionals LTR Visa
A ten-year residence permit structured as two consecutive five-year terms, multiple re-entries for the full period, annual address reporting in place of the 90-day cycle, and fast-track immigration at Thailand's major international airports, together constitute the same immigration package offered across the LTR categories. For Highly-Skilled Professionals, two additional benefits are distinctive.
First, the flat 17 percent personal income tax rate applies to Thai-sourced employment income under Section 4 of Royal Decree No. 743. This is a material reduction against the standard progressive rates, which rise to 35 percent on taxable income above THB 5 million per year. For a senior engineer or research director earning THB 10 million in Thai-source salary, the difference between 17 percent and the progressive rate structure is in the region of THB 1 million per year in tax. Note that this rate applies only to Thai-source employment income earned under the LTR and through a registered Thai employment arrangement. Foreign-source income remitted into Thailand by a Highly-Skilled Professionals LTR holder is not covered by the Section 5 exemption that applies to the Wealthy and Work-from-Thailand categories, and is taxable in the normal way.
Second, the Digital Work Permit is issued as part of the LTR process rather than as a separate track. The annual maintenance fee is THB 3,000. The 4:1 Thai-to-foreigner employment ratio does not apply to the employer for the purposes of hiring the Highly-Skilled Professionals LTR holder, which materially eases the hiring of foreign technical talent in Thailand.
Eligibility Requirements (Post-February 2025)
The Highly-Skilled Professionals category is defined by employment in a targeted industry or institution, income, and health cover.
Employment in a Targeted Industry or Institution
The applicant must be employed in Thailand in one of the following: a government agency, a higher education institution, a research institution, a specialised training institution, or a private-sector company operating in one of the BOI's targeted industries. Targeted industries are periodically updated but consistently include the next-generation automotive sector, smart electronics, medical and wellness tourism, agricultural and biotechnology, food for the future, robotics and automation, aviation and logistics, biofuels and biochemicals, digital industries, medical hub activities, and defence and related sectors aligned with the Eastern Economic Corridor priorities.
Applicants whose employer is not itself a BOI-promoted company may still qualify if the employer operates within a targeted industry and the applicant's role is directly related to the targeted activity. In practice, a BOI-promoted employer is the simplest case, because the employer's promotion certificate is itself strong evidence of the targeted-industry link.
Personal Income
Personal income of at least USD 80,000 per year averaged across the past two years, evidenced by tax returns filed to the relevant state authority, meets the default income threshold. Where the average is between USD 40,000 and USD 80,000, the applicant must also evidence a master's degree or equivalent or higher in the field of sciences and technology, specifically relevant to the targeted industry of the current role. Where the applicant worked in a jurisdiction that does not require an income tax return, payroll slips and bank statements are submitted as evidence, with notarisation where the reviewing officer requests it.
Health Insurance or Financial Reserve
Consistent with the other LTR categories, the applicant submits a health insurance policy of at least USD 50,000 covering hospitalisation and medical treatment for the duration of stay in Thailand with at least ten months' remaining coverage at application, or evidence of valid Thai Social Security benefits including the latest monthly SSO payment receipt, the employer's SSO name list, and the SSO card, or a bank deposit of at least USD 100,000 held continuously for at least twelve months at the time of application.
Required Documents
All documents in a language other than English or Thai must be accompanied by a certified or notarised translation.
Personal Documents
A scanned colour copy of the current passport (minimum six months' validity and two blank pages), with all Thai immigration stamp pages in chronological order as double-page spreads in a single PDF. Any TM.47 form uploaded separately. A recent white-background passport-size photograph in business attire, taken within the last six months. The Thailand Digital Arrival Card (for those who entered after 1 May 2025) or the T.M.6 card (for those who entered before 1 July 2022 or through a land border).
Evidence of Income
Official personal income tax returns for the past two years as filed with the relevant state authority. For the sub-USD 80,000 pathway, a mandatory university certificate for a master's degree or higher in a science-and-technology field relevant to the role.
Professional Documents
A detailed curriculum vitae setting out the applicant's expertise, educational and professional background, and current position in the employing entity. Evidence of qualification, which is mandatory for the sub-USD 80,000 pathway and supporting evidence for the USD 80,000+ pathway. Evidence of previous employment, where available, showing work experience in related positions. Evidence of achievement, where available, covering research projects, publications, intellectual property, awards, and international certificates of professional qualification. For applicants applying under targeted expertise, international professional qualifications carry weight as supporting evidence.
Evidence of Employment and Corporate Background
For employment in a government agency, higher education institution, research institution, or specialised training institution, an employment letter or employment contract specifying the work assignment or position in Thailand. For employment in the private sector, an employment letter from the Thai company, signed by an authorised person, specifying current position, date of employment, and date of termination if any, dated no more than three months before submission. Where employment has not yet commenced at the time of submission, a signed employment agreement is required.
A detailed profile of the Thai company is mandatory, showing the nature of the business, the operational process, and the workflow. This document may be in any format the company deems appropriate. Supporting evidence includes the company's annual report, brochures, or catalogues. The most recent audited corporate annual financial statement or official financial report is also submitted.
Evidence of Work Permit
An Employment Certificate Form (WP.46) signed by the company's director or an authorised person, accompanied by that person's identification document (Thai ID card for a Thai signatory, or work permit for a foreign authorised signatory). Where the applicant already holds a Thai work permit, a copy. Alternatively, the applicant submits other relevant company documents establishing the legal structure of the employer: the Corporate Affidavit and Shareholder List (no older than six months); the VAT Registration Certificate (P.P.01); the VAT Amendment Form (P.P.09) if applicable; the Factory License (R.N.4) or Industrial Estate Land Use Permit if the company operates a factory; the Corporate Income Tax Return (P.N.D.50); the Board of Investment Promotion Certificate where applicable; and, for service companies, the relevant sector-specific licence (for example Hotel License, Transport License, or Warehouse License).
Additional Document (Case-by-Case)
A letter of verification from a police station in the applicant's country of nationality or residence dated within the last three months, or alternatively a Thai police clearance certificate from the Police Clearance Certificate Center, Special Branch, Royal Thai Police, may be requested at the "Consideration by Government Agencies" stage.
Targeted Industries
The BOI's targeted industries are drawn from the S-curve strategy and the Eastern Economic Corridor framework. Current targeted sectors include: next-generation automotive (including electric vehicles and automotive parts), smart electronics (including semiconductors, embedded systems, and IoT hardware), affluent and medical tourism, agricultural and biotechnology (including agribusiness and modern agriculture), food for the future (including functional foods and alternative proteins), robotics and automation, aviation and logistics (including aerospace MRO and smart logistics), biofuels and biochemicals, digital industries (including software, data analytics, cloud services, cybersecurity, and digital content), medical hub activities (including medical devices, pharmaceuticals, and clinical research), defence industry, and human resource development for science and technology. The precise list is updated periodically, and the relevant BOI activity categories are available in the BOI's activity-promotion guide. Where there is any question about whether a specific role falls within a targeted industry, we assess the fit against the current list as part of our intake process.
Application Process, Fees, and Timelines
Applications are filed online at ltr.boi.go.th. The applicant uploads the full document set. Once the BOI considers the application complete, the qualification endorsement assessment runs for 20 business days, followed by a one-to-three-working-day pre-approval check during which the applicant is asked in-system to confirm travel details, passport data, and the location of visa issuance. After pre-approval, the applicant has 60 days to complete visa issuance at TIESC in Bangkok or at a Royal Thai Embassy or Consulate General overseas. End-to-end, Highly-Skilled Professionals files typically take two to three months from initial submission to visa issuance.
The government fee for the 10-year LTR visa with multiple entries is THB 50,000 per person at TIESC in Bangkok. The Digital Work Permit is collected at the Department of Employment desk at TIESC and carries an annual maintenance fee of THB 3,000. While the work permit request is still processing, Highly-Skilled Professionals LTR holders are temporarily permitted to work in Thailand without a physical permit, which is a useful bridge for clients who need to start work quickly. Where the holder wishes to change employer in Thailand, the LTR Visa unit must be notified before resignation and an official approval obtained for the transfer.
Tax Position of the Highly-Skilled Professionals LTR Holder
The Highly-Skilled Professionals category operates under a different tax mechanism from the Wealthy and Work-from-Thailand categories. Under Section 4 of Royal Decree No. 743, assessable income derived from employment paid by an employer in Thailand in the targeted industries to a Highly-Skilled Professionals LTR holder is taxed at a flat 17 percent. This is a substantial reduction against the standard progressive rates of 5 percent to 35 percent, and it applies without the threshold effects and bracket structure of the general regime.
The holder continues to file an annual Thai personal income tax return and to claim the 17 percent rate through the return. The monthly withholding administered by the Thai employer can be structured to align with the effective 17 percent rate to minimise year-end reconciliation, and our tax team works with the employer's payroll function on that alignment at the start of employment.
Foreign-source income remitted into Thailand by a Highly-Skilled Professionals LTR holder is not covered by the Section 5 exemption that applies to the other categories. Where the holder is a Thai tax resident (180 days or more in Thailand in a calendar year), foreign-source income remitted into Thailand is taxable at the standard progressive rates under Section 41 of the Revenue Code, as reinterpreted under Departmental Order Paw 161/2566. Holders with significant overseas income streams should consider the timing and structure of remittances carefully, in coordination with their tax advisor.
Maintaining Your LTR Visa and the Five-Year Re-Verification
Ongoing obligations are limited: one annual address report, filed in-system, no 90-day reporting, no minimum stay requirement, unlimited re-entries for the full ten-year term.
Before the end of the first five-year stay permission, the holder submits in-system evidence that the original qualifications are still met. For Highly-Skilled Professionals, this typically means continued employment in a targeted industry, continued income at the qualifying level, continued health cover, and where applicable, continued Board of Investment Promotion status of the employer. Where the holder has changed employer during the first five-year period, the in-system record will already reflect that change, which simplifies the re-verification. Where any qualifying element has materially changed, early legal advice is essential so that continuity of lawful status is preserved.
Common Pitfalls and Practical Advice
The most common stumbling point in Highly-Skilled Professionals files is the alignment between the applicant's role description and the BOI's targeted industries. An IT employee at a general trading company does not sit neatly within "digital industries" as the BOI reads it. A senior engineer at an industrial conglomerate may or may not fall within "smart electronics" depending on the specific business unit. Our intake diligence focuses on matching the applicant's actual day-to-day responsibilities to a specific targeted-industry sub-category, and drafting the employment letter and company profile to make that match explicit.
The second recurring issue is employment letter wording. The BOI expects a specific statement of current position, start date, and (if applicable) termination date, signed by an authorised person with supporting identification. A generic HR letter without authorised signature, or without a clear position title that matches the targeted-industry role, routinely triggers a document request. For overseas-headquartered companies, we draft suggested wording for the local HR or legal team to adopt.
The third issue is the supporting corporate-structure documents. The WP.46 signature requirement, and the identification requirements for the signatory (Thai ID for a Thai signatory, work permit for a foreign authorised signatory), sometimes cause last-minute delays when the employer's authorised signatory is travelling or not yet holding a valid work permit. We recommend coordinating this step at the start of the file, not at the end.
The fourth issue is the master's-degree evidence for the sub-USD 80,000 pathway. The degree must be in a science-and-technology field relevant to the role. An MBA typically does not qualify for a sciences-oriented role, and a master's in engineering may not qualify for a software role depending on specialisation. We assess the fit in advance and, where the degree alone is marginal, recommend that the application rely primarily on evidence of achievement and professional qualification instead.
Why Work with Juslaws & Consult
Juslaws & Consult has advised international clients in Thailand for more than 22 years and our immigration team handles LTR endorsements across all five categories. For Highly-Skilled Professionals files, we coordinate the Thai employer's corporate documentation, draft the employment letter and company profile to align with the targeted industry the applicant is working in, manage the Work Permit issuance at TIESC together with the LTR visa stamp, and advise on the flat 17 percent tax rate through our in-house tax team. Where the applicant is still in the process of joining the Thai employer, we bring our corporate and BOI work experience to bear, including on supporting the employer's own BOI-promotion application where relevant.
Our standard engagement covers eligibility and industry-alignment assessment, document preparation, translation coordination, portal submission, all BOI and Immigration Bureau correspondence, attendance at the TIESC appointment for both visa and work permit issuance, and ongoing support for annual reports, five-year re-verification, and employer changes. Engagement proceeds on a signed Engagement Agreement with a pro-forma invoice, at a fixed professional fee quoted after the initial consultation.
Frequently Asked Questions
What qualifies as a "targeted industry" for this LTR category?
Targeted industries are set by the BOI and currently include next-generation automotive, smart electronics, medical and wellness tourism, agricultural and biotechnology, food for the future, robotics and automation, aviation and logistics, biofuels and biochemicals, digital industries, medical hub activities, defence, and human resource development for science and technology. The specific list is periodically updated. Where the fit is marginal, we assess the role against the current BOI activity-promotion guide before proceeding.
I earn USD 50,000 per year but hold a master's in computer science. Do I qualify?
In principle yes, provided the master's is in a science-and-technology field relevant to your role in a targeted industry and your income is at least USD 40,000 over the past two years. The master's degree evidence is mandatory under this pathway and must be specifically relevant to the role and the targeted industry.
My employer is not BOI-promoted. Can I still apply?
Yes, subject to the employer operating in a targeted industry and the applicant's role being directly related to the targeted activity. A BOI-promoted employer is the simplest case, because the promotion certificate is itself strong evidence of the targeted-industry link, but it is not the only way to qualify. We assess the industry fit as part of our intake diligence.
Do I pay the flat 17 percent tax rate automatically?
The 17 percent rate is granted under Section 4 of Royal Decree No. 743 and is claimed through the annual Thai personal income tax return. The withholding applied by the Thai employer can be aligned to the 17 percent rate through the employer's payroll structure so that year-end reconciliation is minimised. This alignment is not automatic and is set up with the employer's payroll function at the start of employment.
Can I change employers while on the Highly-Skilled Professionals LTR Visa?
Yes, subject to prior notification of the LTR Visa unit before resignation and official approval for the transfer. The new employer must also satisfy the targeted-industry and qualifying-employer requirements. A change of employer into a non-targeted industry may compromise continued eligibility at the five-year re-verification, so early advice is important.
Does the 17 percent tax rate apply to my overseas income as well?
No. The 17 percent rate under Section 4 of Royal Decree No. 743 applies to Thai-sourced employment income paid by the Thai employer in a targeted industry. Foreign-sourced income remitted into Thailand by a Highly-Skilled Professionals LTR holder is not covered by the Section 5 exemption that applies to the other LTR categories, and is taxable at the standard progressive rates where the holder is a Thai tax resident.
Do I need a Thai work permit in addition to the LTR Visa?
Yes. Highly-Skilled Professionals LTR holders must obtain a Digital Work Permit. The work permit is processed through TIESC alongside the LTR visa and carries an annual maintenance fee of THB 3,000. While the permit application is processing, holders are temporarily permitted to work without the physical permit.
How long does the full application take end to end?
Two to three months is typical, comprising the 20-business-day endorsement assessment, document-request exchanges, the pre-approval, and the 60-day visa-issuance window. Files move faster when the employer's corporate documents are current and the authorised signatory is available for WP.46 signature and the TIESC appointment.
Can my spouse and children apply as dependents?
Yes. Up to four dependents, a legal spouse and children under 20, may be added. Same-sex spouses became eligible under the February 2025 update. Each dependent pays the THB 50,000 government fee at issuance. Details are in our guide to the LTR Visa for Dependents.
What is the difference between the Highly-Skilled Professionals LTR and the BOI's Smart Visa?
The Smart Visa is a separate, shorter-term work permit-and-visa integrated programme targeting specific sub-categories (talent, executive, investor, entrepreneur, and others) within the S-curve industries. The Smart Visa is typically one to four years. The Highly-Skilled Professionals LTR is a ten-year visa with the 17 percent tax rate, less frequent reporting, and a broader eligibility profile. Many of our clients transition from Smart Visa to LTR once their income and role profile reaches the LTR threshold.
Can my role be split across a targeted and non-targeted activity?
Possibly. The BOI assesses the predominant activity of the role. A role that is primarily in a targeted industry with incidental non-targeted responsibilities usually qualifies. A hybrid role where the non-targeted element is material is harder to sustain. We review role descriptions in advance and, where relevant, suggest language in the employment letter to clarify the targeted-industry focus.
Is an MBA considered a qualifying master's degree under the sub-USD 80,000 pathway?
Generally no for the Highly-Skilled Professionals category. The degree must be in a science-and-technology field. An MBA typically does not satisfy that test. A relevant master's in engineering, computer science, applied sciences, biotechnology, or similar disciplines does. Where the applicant holds both an MBA and a science-and-technology undergraduate or postgraduate qualification, the science-and-technology qualification is used to support the application.
Can I apply before starting my Thai job, or do I need to have the role already?
Applications may be filed before the Thai employment has commenced, provided a signed employment agreement is in place. The BOI will review the prospective employer and role on the basis of the agreement and the employer's corporate documents. Visa issuance at TIESC will follow the usual sequence once endorsement is granted.
What happens if my employer loses BOI promotion status during the visa term?
BOI promotion status is one evidentiary route, not the only one. If the employer continues to operate in a targeted industry, continuity of LTR eligibility is generally preserved. Where the employer's targeted-industry profile materially changes, early legal advice is essential ahead of the five-year re-verification.
Does the LTR Visa for Highly-Skilled Professionals count toward Thai permanent residency?
Time spent in Thailand on an LTR contributes toward the residence period generally considered in a Thai PR application, though PR is a separately regulated track with its own eligibility and quota system. Many of our Highly-Skilled Professionals clients consider PR as a next-stage step, and we handle PR applications as a separate engagement.
