Thailand LTR Visa requirements 2025: a complete legal guide for foreign executives and investors

gentlelawlawfirm
Sep 11
4 min read

Introduction

The Long-Term Resident program is Thailand’s flagship track for high-potential foreigners who want to live and work in Thailand with fewer frictions. This guide explains the Thailand LTR Visa requirements 2025, who qualifies, the exact documents to prepare, what benefits you actually receive, and how the LTR route interacts with work authorization and tax. All criteria and timelines are taken from the official LTR portal and related government pages.

1) What the LTR program offers in 2025

Key privileges include a 10-year renewable visa issued as 5 plus 5 years, 1-year reporting instead of 90-day, exemption from the standard 4 Thai to 1 foreigner employment ratio, digital work permit capability, Fast Track at airports, and a 17 percent personal income tax rate for eligible Highly-Skilled Professionals. The program also lists tax exemption for overseas income among its benefits.

2) LTR categories and core qualification tests

Thailand recognizes four main LTR categories plus dependents. Below is a plain-English summary of the headline tests. Always read the category page and checklist before filing.

Wealthy Global Citizens Assets of at least USD 1 million and investment in Thailand of at least USD 500,000 in approved forms. Recent criteria do not list an income threshold. Health insurance or a qualifying deposit is required.
Wealthy Pensioners Age 50 plus with unearned or passive income of USD 80,000 per year, or USD 40,000 plus USD 250,000 investment in approved assets. Health insurance or a qualifying deposit is required.
Work-from-Thailand Professionals Remote employees of qualifying overseas companies with average income USD 80,000 over the last 2 years, or USD 40,000 with an advanced degree. Employer size and revenue conditions apply. Health insurance or qualifying deposit required.
Highly-Skilled Professionals Experts working in targeted industries or specified fields with average income USD 80,000, or USD 40,000 with an advanced STEM degree or working for government agencies. Health insurance or qualifying deposit required.
Dependents Legal spouse and children under 20, up to 4 dependents per main applicant, with reduced deposit thresholds for insurance alternatives.

Insurance and deposit baseline: Applicants in all categories must maintain USD 50,000 health insurance, or show Thai social security benefits, or maintain a qualifying deposit. Thai consular pages reiterate the USD 50,000 coverage or a USD 100,000 deposit option.

3) Step-by-step filing: how to meet Thailand LTR Visa requirements 2025

Register and submit for qualification endorsement Apply through the BOI LTR online system with your category-specific documents. Relevant agencies review and notify the result in about 20 working days.
Pre-approval check and visa issuance After endorsement, submit additional details for pre-approval 1 to 3 working days, then schedule visa issuance at a Royal Thai Embassy or at the One-Stop Service Center in Bangkok. Visa fee guidance: BOI notes THB 50,000 per person for a 10-year multiple-entry visa collected in Thailand; fees can differ if issued abroad.
Work authorization If you will work for a Thai entity, request the digital work permit through the LTR system. Processing is typically 3 to 5 working days. Importantly, Work-from-Thailand Professionals are not granted a Thai work permit because they are employed by foreign employers.
Where to get help in Bangkok From March 17, 2025, the Thailand Investment and Expat Services Center (TIESC) consolidates immigration, BOI, and employment facilitation in One Bangkok.

4) Benefits and limits you should plan around

Tax incentives LTR materials specify a 17 percent PIT for qualifying Highly-Skilled Professionals and list tax exemption for overseas income among benefits. Always confirm your specific facts with the Revenue Department and your employer’s industry designation before relying on a reduced rate.
Reporting and re-entry LTR extends the standard 90-day reporting to once per year and references exemption of re-entry permit with multiple re-entry capability.
Employment ratio relief LTR exempts holders from the conventional 4:1 Thai-to-foreigner ratio that applies in many non-BOI contexts.
Health coverage is not optional Do not let insurance lapse. The LTR site states that conditions like insurance, investment levels, or bank balances must be maintained throughout the visa period.

5) 2025 changes to watch

Several guidance notes and professional advisories describe a removal of the income requirement for Wealthy Global Citizens, shifting emphasis to asset value and Thai investment. The current BOI page for WGC shows assets and USD 500,000 investment criteria rather than income, and major firms have reported this update. Plan your evidence pack accordingly.

6) Common mistakes that delay or derail approvals

Submitting scans that are not in the exact PDF order or lacking immigration-stamp pages for the last entries. Category checklists specify formatting down to double-page spread and chronology.
Applying for a Thai work permit under the Work-from-Thailand category. The BOI clarifies it is not granted because there is no Thai employer.
Trying to issue the visa inside Thailand while still holding a conflicting status without following visa-issuance rules. The BOI page outlines termination of certain visas before LTR issuance at TIESC.
Neglecting dependents’ deposit or insurance thresholds or the maximum of four dependents.

7) Compliance checklist for in-house HR and mobility teams

Map your candidate to the correct category based on income, assets, investment, role, and employer profile.
Build a proof bundle that matches the official checklist for that category. Follow scan order and file-format rules exactly.
If working in Thailand, confirm the digital work permit flow and collect the annual fee. Track 3 to 5 business days for issuance.
Maintain insurance, deposits, and any investment levels throughout the visa.
For U.S. or EU executives, prepare parallel tax planning so the LTR benefits align with home-country rules.

How GENTLE LAW IBL helps

Our one-stop team coordinates the entire LTR journey: category selection, document curation, portal filing, TIESC scheduling, work-permit structuring, and post-arrival compliance. We integrate immigration with corporate, employment, and tax advice so executives and investors onboard quickly and cleanly.

Conclusion and next steps

The Thailand LTR Visa requirements 2025 are detailed but predictable when you follow the official criteria and document standards. If you want a single concierge process from eligibility through digital work permit and annual reporting, speak with GENTLE LAW IBL.

📩 Book a consultation: https://gentlelawibl.com