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Thailand long-stay visas: LTR, Privilege, DTV and retirement

In Thailand a long stay rests on a visa, each with its own purpose, conditions and reporting duties. As of November 2026 the main routes are the Long-Term Resident (LTR) visa of the Board of Investment, the Thailand Privilege visa, the Destination Thailand Visa (DTV), the SMART S visa and the retirement visas O-A and O-X.

Updated

Key facts

LTR visa validity
5 years, renewable for 5 moreAs of 3 November 2026 · [1]
LTR wealthy global citizen
USD 1 million in assets and USD 500,000 invested in ThailandAs of 3 November 2026 · [1]
LTR wealthy pensioner, aged 50 or over
Passive income of USD 80,000 a year, or USD 40,000 plus USD 250,000 investedAs of 3 November 2026 · [1]
LTR work-from-Thailand and highly skilled professionals
Average income of USD 80,000 a year over 2 years, or USD 40,000 with a master's degreeRemote workers need a listed employer, or one with 3 years of operation and USD 50 million revenue over 3 years; highly skilled professionals also need 5 years of experience in the last 10 (PhD holders and Thai government staff exempt)As of 3 November 2026 · [1]
LTR health cover
Insurance of USD 50,000, Thai social security or USD 100,000 held for 12 monthsAs of 3 November 2026 · [1]
LTR reporting to immigration
Once a year instead of every 90 daysAs of 3 November 2026 · [1]
Thailand Privilege visa validity
5 to 20 years, by membership tierAs of 3 November 2026 · [3]
Destination Thailand Visa (DTV)
5 years, multiple entries; up to 180 days per entryAs of 3 November 2026 · [6]
DTV extension of stay
Once, by another 180 daysAs of 3 November 2026 · [7]
DTV proof of funds
Bank balance of at least THB 500,000As of 3 November 2026 · [6]
SMART S visa (startups)
2 years; no work permit needed in the certified businessAs of 3 November 2026 · [9]
SMART S proof of funds
Deposit of THB 600,000 held for at least 3 monthsAs of 3 November 2026 · [8]
Non-Immigrant O-A, aged 50 or over
THB 800,000 deposit or THB 65,000 monthly income; 1-year stayAs of 3 November 2026 · [10]
O-A health insurance
At least USD 100,000 (THB 3,000,000)As of 3 November 2026 · [11]
Non-Immigrant O-X, aged 50 or over
5 years per stay, 10 in total; THB 3,000,000, or THB 1,800,000 plus THB 1,200,000 income a yearNationals of Australia, Canada, Denmark, Finland, France, Germany, Italy, Japan, the Netherlands, Norway, Sweden, Switzerland, the United Kingdom and the United StatesAs of 3 November 2026 · [12]
Non-Immigrant B
90 days, extendable up to 1 year; work only with a work permitAs of 3 November 2026 · [13]
90-day notification
Every 90 days in Thailand, from 15 days before to 7 days after the due dateAs of 3 November 2026 · [5]
Tax residence (Revenue Code, s. 41)
180 days or more in a calendar yearAs of 3 November 2026 · [15]
Personal income tax on residents
Progressive, 0% to 35%As of 3 November 2026 · [18]

Choosing a route starts with two questions: what you will do in Thailand, and what you can document. Some visas rest on income or assets, one on a membership, others on an activity or an employer. Only some of them allow work, and every one of them brings duties after arrival.

Routes compared

RouteWho it is forStayWork in Thailand
Long-Term Resident (LTR)Wealthy global citizens, wealthy pensioners, remote workers of established foreign employers, highly skilled professionals5 years, renewable for 5 moreDigital work permit for those who qualify as professionals; not for remote workers
Thailand PrivilegeMembers of the programme; no income or investment threshold5 to 20 years, by membership tierNot by default
Destination Thailand Visa (DTV)Remote workers and freelancers, Thai soft-power activities, spouses and children under 20Up to 180 days per entry on a 5-year multiple-entry visaNot on the BOI's list of visas that permit work
SMART SStartup founders in the targeted industries2 yearsNo work permit needed in the certified business
Non-Immigrant O-APeople aged 50 and over1 year, extendable a year at a timeProhibited
Non-Immigrant O-XPeople aged 50 and over from 14 countries5 years per stay, 10 years in totalNot intended for work
Non-Immigrant BEmployees and business owners of a Thai entity90 days, extendable up to 1 yearOnce the work permit is issued

Long-Term Resident (LTR) visa

The Board of Investment runs the LTR programme in four categories. Wealthy global citizens hold at least USD 1 million in assets and have invested at least USD 500,000 in Thai government bonds, Thai companies or Thai property. Wealthy pensioners are 50 or older with passive income of at least USD 80,000 a year, or at least USD 40,000 plus a USD 250,000 investment. Work-from-Thailand professionals and highly skilled professionals show average personal income of at least USD 80,000 a year over the past two years, or USD 40,000 with a master's degree, in science or technology for the highly skilled. Remote workers need an established foreign employer; highly skilled professionals work in the targeted industries or for Thai government agencies. Highly skilled professionals also need at least five years of work experience in the targeted industries within the last ten years; holders of a PhD and staff of Thai government agencies are exempt, and government staff are also exempt from the income threshold.

Every category needs health insurance with cover of at least USD 50,000, Thai social security or a deposit of USD 100,000 held for 12 months, and every condition must be kept for as long as the visa runs. The visa is granted for five years and renewed for five more if the conditions are still met. Holders report to immigration once a year instead of every 90 days and need no re-entry permit. Spouses and children under 20 can join, up to four dependants per holder.

Among the privileges, the BOI lists a 17% personal income tax rate for highly skilled professionals and a tax exemption for overseas income. Which of them applies to your income is a question for a Thai tax adviser.

Thailand Privilege visa

Thailand Privilege is a membership programme run by Thailand Privilege Card Co., Ltd., a state enterprise whose sole shareholder is the Tourism Authority of Thailand. Members receive a multiple-entry Privilege Entry visa valid for 5 to 20 years, depending on the membership tier. The programme sets no income or investment requirement beyond the membership itself. The programme's own comparison says the visa gives no right to work by default and no tax advantage, and members who stay more than 90 days in a row file the 90-day report.

Destination Thailand Visa (DTV)

The Ministry of Foreign Affairs issues the DTV for remote workers, digital nomads, foreign talent and freelancers, for people taking part in Thai soft-power activities such as Muay Thai, Thai cooking courses or medical treatment, and for their spouses and children under 20. It is a five-year multiple-entry visa with stays of up to 180 days per entry. The Immigration Bureau can extend a stay once by another 180 days; after that the holder leaves and re-enters on the same visa. Applicants show a bank balance of at least THB 500,000, and remote workers add an employment contract or a portfolio.

SMART S visa

The BOI's 2026 guide presents the SMART visa through its startup category, SMART S, for founders of technology-based startups in the targeted industries. It runs for two years, and its holders need no work permit to work in the business the relevant agencies certified. Applicants show a deposit of at least THB 600,000 held for three months and health insurance, take part in an endorsed incubator or accelerator programme or are endorsed by a government agency, and set up a company in Thailand within a year, holding at least 25% or sitting on its board.

Retirement visas O-A and O-X

The Non-Immigrant O-A visa is for people aged 50 and over who will not work in Thailand. They show a deposit of THB 800,000, a monthly income of THB 65,000 or a combination reaching THB 800,000, health insurance of at least USD 100,000, a criminal record certificate and a medical certificate. The stay is one year and can be extended a year at a time at the Immigration Bureau.

The O-X visa is open to nationals of 14 countries, among them the Netherlands, Germany, the United Kingdom and the United States, aged 50 and over. It allows five years per stay, ten years in total, against THB 3,000,000 in a Thai bank, or THB 1,800,000 plus annual income of THB 1,200,000, and health insurance from a Thai insurer.

Working: Non-Immigrant B and the work permit

Employment runs through a Thai employer. The Non-Immigrant B visa admits you for 90 days, and the stay can be extended up to one year from first entry; you may start work only once the Department of Employment has issued your work permit. The BOI's 2026 guide lists the usual conditions on the employer: THB 2 million of registered capital and four Thai employees per work permit, a ratio the LTR visa waives.

Explained in our guides: Tax Residency and the 183-Day Rule: How Countries Decide Where You Pay Tax

Who it suits

  • Wealthy individuals and investors

    You hold substantial assets and can invest in Thai government bonds, Thai companies or Thai property: the LTR's wealthy global citizen category.

  • Remote workers and freelancers

    You work remotely, for an established foreign employer (LTR) or as an employee or freelancer with a portfolio (DTV), and want to base yourself in Thailand.

  • Retirees

    You are 50 or older with a pension or savings: the O-A or O-X visa, or the LTR's wealthy pensioner category if your passive income is higher.

  • Professionals and founders

    You will work for a Thai employer or build a startup: the Non-Immigrant B with a work permit, the LTR's highly skilled category or the SMART S visa.

How we help in Thailand

We compare the options with you, prepare the application and coordinate each step with local partners who handle the filings. Approval always rests with the immigration authority of Thailand.

What we do

  1. Compare the options

    Requirements, presence expectations and realistic timelines, side by side.

  2. Prepare the application

    Documents, certified translations and appointments, coordinated with local partners.

  3. Decision and banking

    Once residency is granted, we introduce you to banking partners where it helps.

  4. Ongoing support

    Reminders for renewals, and help when your residence or banking needs change.

Who does what

Redomiciled
Your single point of contact: we compare the options, keep the timeline and coordinate every party.
Authorised local partners
Prepare and file the application with the authorities in Thailand.
Lawyers and tax advisers
Advise on tax residence and legal questions. We introduce independent professionals, whom you engage directly.
The immigration authority
Decides whether and when residency is granted.

Scope and fee are agreed with you up front, before any work begins.

Thailand residency requirements

  • A valid passport

    Thai consulates ask for at least six months of validity; for the O-A visa the Ministry of Foreign Affairs asks for 18 months.

    Required
  • Proof of the route's financial threshold

    Bank statements, income or pension records, or evidence of assets and investments that match the route, as the facts above set out.

    Required
  • Health insurance where the route asks for it

    The LTR, O-A and O-X visas set a minimum cover; for the retirement visas the insurer completes Thailand's foreign insurance certificate.

    Required
  • Criminal record certificate

    From your country of nationality or residence, for the DTV and the retirement visas.

    Required
  • Reporting after arrival

    Your address goes to the Immigration Bureau every 90 days of continuous stay, unless your visa replaces it with a yearly report, as the LTR does.

    Required
  • Advice on tax residence before you move

    Spending 180 days or more in Thailand in a calendar year makes you resident there; an adviser in your current country should confirm what changes at home.

    Depends on your case

Documents

  • Passport and photographsThe biodata page and recent photographs, uploaded to the Thai e-Visa system or handed to the embassy.
  • Financial evidenceRecent bank statements, income certificates or pension statements; LTR applicants add proof of their assets or investments.
  • Work or activity documentsAn employment contract or portfolio for remote work, an acceptance letter for a course or a hospital appointment for the DTV, a Thai employer's documents for the Non-Immigrant B.
  • Health insurance certificateThe policy with the required cover; for the O-A and O-X visas, the foreign insurance certificate signed and stamped by the insurer.
  • Police and medical certificatesA criminal record certificate and, for the retirement visas, a medical certificate showing none of the prohibited diseases.
  • Proof of residence where you applyThai embassies take applications from people living in their area; the retirement visa sheets ask for proof of permanent residence there.

Thailand residency timeline

  1. 1Choose the routeMatch your profile to a route: the LTR for income, assets or skills, Thailand Privilege for a membership, the DTV for remote work or activities, O-A or O-X for retirement, a work permit for employment.
  2. 2Check thresholds and gather documentsCollect statements, insurance and certificates in English or Thai, and keep every threshold in place: the LTR's conditions apply for the whole validity of the visa.
  3. 3ApplyLTR applications start with the BOI's online system; most other visas go through the Thai e-Visa system or a Royal Thai Embassy; Thailand Privilege membership is applied for with the programme operator.
  4. 4Arrive and keep the reporting calendarAfter arrival, file the 90-day notification in person, through someone you authorise, by registered mail or online; LTR holders report once a year.
  5. 5Extend or renewO-A holders extend a year at a time at the Immigration Bureau, DTV holders can extend one stay by 180 days, and LTR holders renew after five years if they still meet the conditions.

Thailand tax for residents

  • Tax residence depends on days in Thailand, not on the visa. Under section 41 of the Revenue Code, a person whose stays in Thailand add up to 180 days or more in a tax year is resident; the tax year is the calendar year. A non-resident pays Thai tax only on Thai-source income.
  • Residents are taxed on foreign income when it is brought into Thailand. The Revenue Department's Order Por. 161/2566 of 15 September 2023, as amended by Order Por. 162/2566, applies this to foreign income earned from 1 January 2024: it is taxed in the year it is remitted, even if that is a later year. Foreign income earned before 2024 is not taxed when brought in later.
  • The Revenue Department's guide for foreigners adds that tax paid abroad can be credited against the Thai tax on the same income where a double tax agreement allows it, up to the Thai tax due on that income.
  • Personal income tax is progressive: the first THB 150,000 of net income is exempt and the top rate of 35% applies above THB 5,000,000. The return for a calendar year is filed by the end of March of the following year.
  • The LTR visa adds its own tax privileges, among them a 17% rate for highly skilled professionals and an exemption for overseas income. How they apply to your income is a question for a Thai tax adviser; we do not give tax advice.

General information, not tax advice. Your position depends on your circumstances.

Banking fit

  • Banks identify every customer and assess the risk; AMLO's guideline for banks names customers living outside Thailand as an example of a higher-risk profile.
  • The Bank of Thailand's rules let residents keep foreign currency deposit accounts with authorised banks, and non-residents keep baht accounts (NRBA, NRBS) and foreign currency accounts.
  • Where the account matters most, begin with our banking assessment: it weighs your whole situation, not the visa on its own.

Private Banking

Questions

What is the Thailand Long-Term Resident (LTR) visa?

A visa programme of the Board of Investment, granted for five years and renewed for five more if the conditions are still met. It has four categories, wealthy global citizens, wealthy pensioners, work-from-Thailand professionals and highly skilled professionals, each with income or asset thresholds, plus health insurance, Thai social security or a deposit.

Can I work in Thailand on the Thailand Privilege visa?

Not by default. The programme's own comparison with the LTR says the Privilege visa is for long-term stay, not employment, and brings no tax advantage. Work in Thailand needs a work permit, or a visa that comes with one, such as the LTR for those who qualify as professionals.

How long can I stay on the Destination Thailand Visa (DTV)?

The DTV is valid for five years with multiple entries, and each entry allows up to 180 days. The Immigration Bureau can extend a stay once by another 180 days; after that you leave Thailand and can re-enter on the same visa while it is valid.

What does a Thai retirement visa require?

For the O-A visa: age 50 or over, a deposit of THB 800,000 or monthly income of THB 65,000, health insurance of at least USD 100,000, a criminal record certificate and a medical certificate. The stay is one year and can be extended; work is prohibited. The O-X visa allows longer stays for nationals of 14 countries.

Do I have to report to immigration every 90 days?

Yes, if you stay in Thailand for more than 90 days in a row: you notify your address in person, through someone you authorise, by registered mail or online, from 15 days before to 7 days after the due date. LTR holders report once a year instead.

Does a Thai visa make me tax resident?

No. Tax residence depends on days: 180 days or more in a calendar year make you resident under section 41 of the Revenue Code, whatever your visa. Residents are taxed on foreign income earned from 2024 when they bring it into Thailand.

  • Company formation
    Thailand company formation for foreign foundersA Thai private limited company is registered with the Department of Business Development by at least two promoters and can be majority foreign-owned only within the limits of the Foreign Business Act. As of November 2026, a company with half or more foreign shares needs at least THB 2 million in capital, and corporate income tax is 20%.

Other residency programmes

  • Malaysia
    MM2H and other Malaysian long-stay passesMalaysia My Second Home (MM2H) is a long-term pass run by the Ministry of Tourism, Arts and Culture that lets foreigners live in Malaysia in return for a fixed deposit and a home purchase. As of October 2026, it has Silver, Gold, Platinum and Special Economic Zone tiers, with passes lasting from 5 to 20 years.
  • Cyprus
    Cyprus tax residency and relocationCyprus tax residency is available to people who spend more than 183 days a year on the island or meet the 60-day rule through local work, a home and limited time elsewhere. As of 2026, non-domiciled residents pay no defence contribution on dividends and interest for up to 17 years.
  • Georgia
    Georgia residency and tax residencyGeorgian residency covers two separate things: a residence permit that lets you live in Georgia, and tax residency, which follows a 183-day test or a high-net-worth route. As of October 2026, owning property worth over USD 150,000 qualifies for a short-term residence permit.
  • Uruguay
    Uruguay residency for founders and investorsUruguayan permanent residence is a legal residence granted by the Dirección Nacional de Migración to foreigners who intend to settle and can prove regular means of living. As of 2026 the application starts online and ends at an in-person appointment. It suits remote founders, retirees and investors whose income comes from abroad.
  • Paraguay
    Paraguay residency for founders and investorsParaguayan temporary residence is a permit for up to two years, extendable for an equal period, for foreigners who want a legal base in South America and a territorial tax system. As of November 2026 it is the usual first step towards permanent residence; investors can apply for permanent residence directly under SUACE, including the Paraguay Investor Pass.
  • Panama
    Panama residency for founders and investorsPanamanian permanent residence lets foreigners live in Panama indefinitely, reached through routes such as Friendly Nations, Qualified Investor or the pensioner visa. Since September 2026 the Qualified Investor route follows Executive Decree 17, which kept B/. 300,000 for new property. It suits founders, investors and retirees with income from abroad.

Related guides

Non-Dom Tax Status: What It Is and Where It Still Exists

Non-dom status lets some tax residents keep certain foreign income outside the local tax net because their legal home is elsewhere. The UK ended its regime in April 2025; Cyprus still exempts non-doms from its special defence contribution.

Sources

  1. Board of Investment (BOI): Long-Term Resident (LTR) visa programme, categories, qualifications and privileges, retrieved 2026-11-03
  2. Thailand Privilege Card Co., Ltd.: who we are (state enterprise, sole shareholder the Tourism Authority of Thailand), retrieved 2026-11-03
  3. Thailand Privilege: visa membership tiers and their validity, retrieved 2026-11-03
  4. Thailand Privilege: Thailand Privilege Card vs. Long-Term Resident (LTR) visa (work, tax, dependants), retrieved 2026-11-03
  5. Thailand Privilege: rules and regulations, 90-day report for members, retrieved 2026-11-03
  6. Ministry of Foreign Affairs (Royal Thai Embassy, Tokyo): Destination Thailand Visa (DTV), visa sheet of August 2026, retrieved 2026-11-03
  7. Royal Thai Embassy, Helsinki: Destination Thailand Visa (DTV), updated 26 August 2026, retrieved 2026-11-03
  8. Board of Investment (BOI): SMART Visa programme, types of SMART visa, retrieved 2026-11-03
  9. Board of Investment (BOI): Quick Guide to Starting a Business in Thailand 2026 (visas, work permits, company registration), retrieved 2026-11-03
  10. Ministry of Foreign Affairs: Non-Immigrant Visa "O-A" (Long Stay), retrieved 2026-11-03
  11. Ministry of Foreign Affairs (Royal Thai Embassy, Tokyo): Non-Immigrant O-A Long Stay visa, requirements, retrieved 2026-11-03
  12. Ministry of Foreign Affairs (Royal Thai Embassy, Tokyo): Non-Immigrant O-X Long Stay 10-year visa, requirements, retrieved 2026-11-03
  13. Ministry of Foreign Affairs: Non-Immigrant Visa "B" (business and work), retrieved 2026-11-03
  14. Immigration Bureau: notification of staying in the Kingdom over 90 days (read via the web.archive.org copy of 13 September 2024), retrieved 2026-11-03
  15. Revenue Code, sections 38–64, Thai text, section 41 (Revenue Department), retrieved 2026-11-03
  16. Revenue Department: How do foreigners living in Thailand pay tax? (section 41 of the Revenue Code, 2024), retrieved 2026-11-03
  17. Revenue Department Order Por. 161/2566 of 15 September 2023, as amended by Order Por. 162/2566 (Thai), retrieved 2026-11-03
  18. Revenue Department: personal income tax rates from tax year 2017 (Thai), retrieved 2026-11-03
  19. Revenue Department: Personal Income Tax (brackets predate the current table; see the Thai table), retrieved 2026-11-03
  20. Revenue Department: Corporate Income Tax, retrieved 2026-11-03
  21. Revenue Department: Value Added Tax, retrieved 2026-11-03
  22. Foreign Business Act B.E. 2542 (1999), English translation for the Department of Business Development (copy hosted by the BOI), retrieved 2026-11-03
  23. Department of Business Development (DBD): steps and information for establishing a limited company (Thai), retrieved 2026-11-03
  24. Department of Business Development (DBD): manual on filing financial statements and shareholder lists, January 2023 (Thai), retrieved 2026-11-03
  25. Bank of Thailand: exchange control regulation (foreign currency and non-resident baht accounts), retrieved 2026-11-03
  26. Anti-Money Laundering Office (AMLO): Guidelines on Customer Due Diligence for Banks, February 2022, retrieved 2026-11-03

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