Thailand · Passive income
Long-Term Resident Visa — Wealthy Pensioner, Work-from-Thailand and Highly-Skilled Professional
Open. Criteria per the BOI LTR portal as at July 2026.
The Work-from-Thailand category is the strongest remote-work visa in Asia: ten years, no work permit needed, and — critically — Royal Decree 743 exemption on foreign income remitted to Thailand. For a senior remote executive it is close to a zero-tax outcome on foreign earnings while living in Thailand, provided the employer meets the size test.
Qualifying routes
Aged 50+ with at least USD 80,000 per year of unearned/passive income; or USD 40,000–80,000 passive income plus a USD 250,000 investment in Thai bonds, companies or property
USD 80,000 average annual income over the past two years; employer must be publicly listed, or a private company operating 3+ years with USD 50m+ revenue, or a subsidiary. Exempt from the work permit requirement
USD 80,000 average annual income over the past two years, or USD 40,000–80,000 with a master's degree or higher in science and technology; must work for a Thai entity, university, research centre or government agency in a targeted industry. Gets a 17% flat personal income tax rate
The facts
- Qualifying figure
- $80k
- Total landed cost
- THB 50,000 visa fee per person; the Wealthy Pensioner lower-income route requires a USD 250,000 Thai investment
- Timeline
- 2–5 months — BOI endorsement then visa issuance
- Physical presence
- None to maintain the visa
- Family
- spouseup to three children under 20
- Permanent residency
- no direct route
- Citizenship
- no realistic route for most
- Language test
- not applicable in practice
- Dual citizenship
- Permitted
- Requirements
- Category-specific income, age, employer and qualification tests as set out in the routesHealth insurance with USD 50,000 coverage, or Thai social security, or a USD 100,000 bank deposit held 12+ monthsBOI qualification endorsement
- The Highly-Skilled Professional category is the exception that catches people: it gets the headline 17% flat rate but is NOT one of the three categories covered by the Royal Decree 743 foreign income exemption. If you have material foreign income, the 17% rate may be worse than the exemption you gave up.
- Work-from-Thailand requires the EMPLOYER to meet the revenue/listing test. Freelancers, consultants and owners of small companies do not qualify regardless of income.
- The USD 80,000 income test looks at the past two years. A career break or a variable-comp year can disqualify you.
- Health insurance or the USD 100,000 deposit condition applies to all categories.
- The 10-year visa is issued 5+5 and the second tranche requires continued qualification.