Residency pathway · Thailand

Move to Thailand.
A 10-year LTR visa.
Tax only on what you bring in.

Thailand taxes residents on Thai-source income and on foreign income actually remitted into the country — and the LTR visa exempts remitted foreign income outright for three of its four categories. MoveToThailand walks you through the visa categories that exist in BOI and Immigration Bureau rules today, the official thresholds, the 180-day tax test and the filing sequence — so you arrive with a plan, not a forum rumour.

Official thresholds / Vetted local lawyers / Exit Global review
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🌍 Home country🇹🇭 Thailand

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Every document the authority will ask for, in order.
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Passport + photosValidity checked against the rule
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Police clearance, apostilledFrom every country of recent residence
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Proof of funds / incomeMatched to the category threshold
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At a glance

Thailand in four numbers

Figures are quoted from the official pages linked on each card. Checked 8 September 2026.

Tax system
Remittance-based

Residents (180+ days) are taxed on Thai-source income and on foreign-source income brought into Thailand.

Official source ↗
Presence to keep residency
No fixed minimum

Long-stay visas are not conditional on days in-country; the LTR replaces 90-day reporting with a once-a-year report.

Official source ↗
LTR validity
10 years (5 + 5)

Permission to stay is granted for five years and extended for five more; 50,000 baht fee if collected in Thailand.

Official source ↗
Citizenship
PR, then 5 years

Permanent residence needs 3 consecutive one-year extensions first; naturalisation needs 5 consecutive years of domicile and Thai-language ability.

Official source ↗
Why people choose Thailand

The honest case.
And who it isn't for.

No destination is right for everyone. These are the reasons people actually choose Thailand — and the situations where we would tell you to look elsewhere.

Foreign income is taxed only when it lands in Thailand

Since 1 January 2024 a tax resident is taxed on foreign-source income in the year it is brought into Thailand (Revenue Department Order Por.161/2566). Income and savings earned before 1 January 2024 remain outside the net when remitted (Por.162/2566). LTR Wealthy Global Citizens, Wealthy Pensioners and Work-from-Thailand Professionals are exempt on remitted foreign income altogether.

A genuine long-term visa with an investment agency behind it

The LTR visa is run by the Board of Investment, not a visa agent: 10 years, a digital work permit for those who need one, fast-track at airports, multiple re-entry and a once-a-year report instead of every 90 days.

Cost of living, healthcare and connectivity

Bangkok's private hospitals are a regional medical hub, Suvarnabhumi connects to every major Asian city, and the same budget buys markedly more than in Singapore, Hong Kong or Dubai. Rents, staff and daily costs stay low outside the top-end condominium market.

Probably not the right fit if…
  • Anyone who expects a territorial system: foreign income you bring into Thailand while tax resident is taxable unless you hold an exempt LTR category or the funds pre-date 2024.
  • People who need to buy freehold land — foreigners generally cannot own land, only condominium units (within the foreign quota) or leaseholds.
  • Those who need a work permit for a Thai employer but do not qualify for the LTR Highly-Skilled route — the DTV, Privilege and retirement visas do not allow local employment.
An independent preparation tool. Not a government body. Residency is granted only by the Immigration Bureau and the Board of Investment (BOI). Private beta.
01 / The routes that exist

The residency pathways

These are the categories that actually exist in BOI and Immigration Bureau rules today. Figures are the official thresholds as published on the authority's own pages.

LTR — Wealthy Global Citizen / Wealthy Pensioner

Investors with US$1 million of assets, or retirees aged 50+ with US$80,000 of passive income.

  • Wealthy Global Citizen: at least US$1 million in global assets and an investment in Thailand of at least US$500,000 (government bonds of 5+ years, direct company investment, or property) — the former US$80,000 income test was removed under BOI Announcement Por.3/2568 (cabinet approval 13 January 2025)
  • Wealthy Pensioner: aged 50 or over with unearned/passive income of at least US$80,000/year, or US$40,000–80,000 plus a US$250,000 investment in Thailand
  • Health insurance of at least US$50,000, or US$100,000 in a bank account held 12 months, or Thai social security
  • Spouse and children under 20 (and, following the 2025 revision, other legal dependants) — US$25,000 on deposit per dependant
Timeline / validity: 10 years (5 years granted, extendable 5 more); 50,000 baht per person collected in Thailand
Official source ↗

LTR — Work-from-Thailand Professional / Highly-Skilled Professional

Remote employees of large foreign companies, and experts hired by Thai entities in targeted industries.

  • Average personal income of at least US$80,000/year in the past two years (Highly-Skilled: US$40,000–80,000 accepted with a master's degree or higher in science/technology)
  • Work-from-Thailand: employer must be listed on a stock exchange, or a private company with 3+ years of operation and US$50 million combined revenue over three years (lowered from US$150 million in 2025)
  • Highly-Skilled: employed by a Thai entity, university, research centre or government agency in a targeted industry; digital work permit at 3,000 baht/year
  • Same health-cover test: US$50,000 insurance, US$100,000 bank balance for 12 months, or Thai social security
  • Note: a Thai work permit is not granted to Work-from-Thailand Professionals — they work only for the foreign employer
Timeline / validity: 10 years (5 + 5); one-year reporting instead of 90-day; multiple re-entry
Official source ↗

Destination Thailand Visa (DTV)

Digital nomads and freelancers with a foreign employer or clients; people attending Thai 'soft power' programmes (Muay Thai, cookery, medical treatment).

  • Bank balance of no less than THB 500,000 (UK embassy: £12,000) shown on the last 3 months of statements
  • DTV1 Workcation: employment contract or professional portfolio proving remote work; DTV2 Soft Power: acceptance letter from the institute or hospital; DTV3: spouse and children under 20 of a DTV holder
  • Police clearance within 6 months and proof of residence in the country of application (UK embassy checklist)
  • Fee £300 at the London embassy (equivalent set by each post); no Thai employment permitted
Timeline / validity: 5 years, multiple entry; 180 days per entry, extendable once by 180 days at the Immigration Bureau
Official source ↗

Thailand Privilege (formerly Thailand Elite)

People who want a long-stay visa without investment, income or age tests and are willing to pay a membership fee.

  • Gold: 5 years, THB 900,000; Platinum: 10 years, THB 1,500,000; Diamond: 15 years, THB 2,500,000; Reserve: 20 years, THB 5,000,000, by invitation only
  • Bronze (5 years, THB 650,000) is still listed on the operator's site — confirm availability before relying on it
  • Membership is a government-backed programme run by Thailand Privilege Card Co., Ltd; it brings a renewable long-stay visa, airport and immigration concierge services, but no work permit
  • Background check on application
Timeline / validity: 5, 10, 15 or 20 years according to package
Official source ↗

Retirement — Non-Immigrant O-A and O-X

People aged 50 or over with pension income or savings.

  • Age 50+; bank balance of no less than THB 800,000, or monthly income of not less than THB 65,000, or a combination totalling not less than THB 800,000 a year
  • O-A (1 year, multiple entry): health insurance for the whole stay with total cover of THB 3,000,000 (US$100,000) per policy year, plus police and medical certificates within 3 months
  • O-X (5 years, renewable to 10): nationals of 18 listed countries only; no less than THB 3 million deposited in Thailand, or THB 1.8 million deposit plus THB 1.2 million annual income
  • Fees at the Los Angeles consulate: O-A US$200; O-X US$400; minimum 15 business days processing
Timeline / validity: O-A: 1 year, extended annually in Thailand; O-X: 5 years + 5
Official source ↗
The $497 residency-file review

Build the file once.
Pay a lawyer to file — not to chase paper.

You gather the documents; we check the file against the current BOI and Immigration Bureau requirements, flag the tax-residency traps, and hand you to a vetted Thai lawyer or licensed agent for filing. Exit Global is independent — residency is granted only by the authority.

$497one-time, per applicant file
Start the process →
What the $497 covers.

A category check against the current official requirements, a document-by-document review of your file, and a warm handover to a vetted local lawyer or licensed agent who files it. Their fees and government fees are separate and quoted up front.

Your information is sensitive. We treat it that way.

Documents are stored privately when you explicitly save them. We use restricted access and do not sell or share your information.

Your tax position once resident

Remittance-based taxation, and the 180-day test.

Under Section 41 of the Revenue Code a person present in Thailand for 180 days or more in a calendar year is a tax resident. Residents pay Thai personal income tax on income arising in Thailand and on foreign-source income brought into Thailand. Since Revenue Department Order Por.161/2566 took effect on 1 January 2024, remitted foreign income is taxed in the year it arrives regardless of the year it was earned. A draft exemption for income remitted in the year earned or the following year was proposed in 2025 but, as of 8 September 2026, has not been published in the Royal Gazette and is not law.

Official source ↗
  • 180 days — presence for 180 days or more in a calendar year makes you tax resident; there is no centre-of-interests test and no minimum for non-residents (who are taxed only on Thai-source income).
  • Progressive rates 0–35% — the first THB 150,000 is exempt, then 5% to 300,000, 10% to 500,000, 15% to 750,000, 20% to 1,000,000, 25% to 2,000,000, 30% to 4,000,000 and 35% above (Revenue Department schedule).
  • Foreign income remitted is taxable — salary, dividends, interest, rent and capital gains earned abroad while resident become assessable when brought into Thailand (Por.161/2566); income and savings earned before 1 January 2024 are excluded (Por.162/2566). Keep evidence of the pre-2024 balance. Foreign tax paid is creditable only where a double-tax agreement allows.
  • LTR relief (Royal Decree) — LTR Wealthy Global Citizens, Wealthy Pensioners and Work-from-Thailand Professionals are exempt from tax on foreign income; LTR Highly-Skilled Professionals pay a flat 17% on Thai employment income.
  • No wealth tax; Thailand has an inheritance tax under the Inheritance Tax Act B.E. 2558 that applies only above a high threshold, and a gift tax regime — check current figures with the Revenue Department.
  • Statement of Acknowledgement of Foreign Income / residence certificate — the Revenue Department issues it only to someone who has resided more than 180 days and filed a return; social security (SSO) applies only to Thai employment.

Residency here is only half the move. Your old country has to agree you left.

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Exit Global's review is an advisory opinion, not a determination by any tax authority.

02 / Step by step

From decision to visa in hand

The order matters: apostilles and police certificates expire, and most authorities want everything dated within a few months of filing.

01

Choose the category

Match assets, income, age and employer to the LTR sub-category, the DTV, Privilege or a retirement visa; we flag which ones carry the foreign-income exemption and which do not.

02

Collect and legalise documents

Police certificate, proof of income or assets (two years of returns for LTR income tests), employer letters, marriage and birth certificates — notarised, legalised by the Thai embassy and translated where required.

03

Arrange health cover

LTR: US$50,000 of insurance or US$100,000 on deposit for 12 months; O-A: THB 3,000,000 per policy year. Buy before filing, not after.

04

Lodge online

LTR applications go through the BOI portal (ltr.boi.go.th) for qualification endorsement first; DTV and retirement visas are lodged on the MFA e-Visa system (thaievisa.go.th) at the post covering your residence.

05

Collect the visa, register your address

Collect the LTR at a Thai embassy or in Thailand (50,000 baht); your landlord or hotel files the TM30 residence notification, and non-LTR holders file the 90-day report at the Immigration Bureau.

06

Register for tax and close the loop at home

Get a Thai tax identification number, plan remittances against the 180-day rule and the pre-2024 evidence, obtain the Revenue Department's residence statement after your first full year — and finish your old-country exit file (see the Exit sites).

03 / Living there

Living there: the practical facts

The things people ask us after the paperwork: money, health, language and a roof.

Banking

Thai banks open accounts for holders of long-stay visas (LTR, DTV, Privilege, O-A) more readily than for tourists; expect in-person opening, a Thai address and, increasingly, a Thai tax ID. Retirement extensions require the THB 800,000 to sit in a Thai account.

Healthcare

Private hospitals in Bangkok, Chiang Mai and Phuket are the regional standard; insurance is mandatory for the O-A (THB 3,000,000 cover) and a US$50,000 policy or US$100,000 deposit is required for the LTR.

Language

Thai for immigration, tax and land-office paperwork; English is workable in Bangkok, the islands and international hospitals. Thai-language ability is tested for permanent residence and naturalisation.

Property

Foreigners may own condominium units within the 49% foreign quota of a building, but not land; houses are typically held on a 30-year lease. An LTR Wealthy Global Citizen may count property toward the US$500,000 investment.

Good questions. Clear answers.

Before you
get started.

Answers reflect the official rules as checked on 8 September 2026.

Do I have to live in Thailand full-time?

No. None of the long-stay visas imposes a minimum number of days. The LTR gives 10 years with multiple re-entry; the DTV allows 180 days per entry; retirement and Privilege visas are renewed on paper, not on presence. The trade-off is tax: spend fewer than 180 days and you are not Thai tax resident, which may leave you without a residence certificate to show your old country.

How is Thai tax residency triggered?

By presence for 180 days or more in a calendar year (Revenue Code s.41). There is no domicile or centre-of-interests test. From 1 January 2024 (Order Por.161/2566), a resident is taxed on foreign income in the year it is brought into Thailand, whenever it was earned; funds earned before 2024 are excluded. The proposed exemption for money remitted within the year earned or the following year is still a draft as of 8 September 2026 — plan on the current rule.

Can my family come?

Yes. The LTR covers your spouse and children under 20 (and, since the 2025 revision, other legal dependants) on a US$25,000 deposit each; the DTV3 category covers spouse and children under 20 of a DTV holder; Privilege sells family add-ons; retirement visas support a spouse on a dependant Non-O.

Is there a path to citizenship or a second passport?

A slow one. Permanent residence requires at least 3 consecutive years of one-year extensions on a non-immigrant visa, falls under an annual quota per nationality, costs 7,600 baht to apply and 191,400 baht on grant (95,700 for a spouse/child), and includes a Thai-language interview. Naturalisation under the Nationality Act needs 5 consecutive years of domicile plus Thai language. Thailand is not a citizenship-by-investment destination.

What are the government fees?

LTR: 50,000 baht per person collected in Thailand, plus 3,000 baht a year for a digital work permit where applicable. DTV: £300 at the London embassy (each post sets the local equivalent). Retirement O-A: US$200 and O-X: US$400 at the Los Angeles consulate. Privilege: THB 900,000 (Gold, 5 years) up to THB 5,000,000 (Reserve, 20 years). Permanent residence: 7,600 baht application, 191,400 baht permit.

Do I need a lawyer?

Not by law — LTR and e-Visa applications are lodged directly online. In practice a Thai lawyer or licensed agent earns their fee on the LTR investment evidence, employer verification, the pre-2024 asset trail and later permanent-residence filings. Exit Global reviews your file and introduces you to vetted practitioners; only the BOI and the Immigration Bureau grant the visa.

Can I keep working remotely for a foreign employer?

Yes on the LTR Work-from-Thailand Professional (no Thai work permit is issued, and none is needed for the foreign employer) and on the DTV1 Workcation category. Retirement and Privilege visas do not authorise Thai employment. Remember that salary you remit into Thailand while resident is taxable unless you hold an exempt LTR category.

What about my old country's tax residency?

Getting a Thai visa does not end tax residency where you came from, and a Thai residence statement is only issued after 180 days and a filed return. Use the relevant Exit site — see exitglobal.app.

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Arrive in Thailand with a file
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