Thailand immigration rule changes

Thailand LTR Visa – Highly Skilled Professional: BOI Announcement No. Por. 3/2568 (effective 4 February 2025) removed the Highly Skilled Professional category's 5-year work-experience requirement.

Thailand LTR Visa – Wealthy Global Citizen: BOI Announcement No. Por. 3/2568 (effective 4 February 2025) removed the Wealthy Global Citizen category's USD 80,000/year personal-income requirement; eligibility now rests on USD 1,000,000 in personal assets plus a USD 500,000 qualifying investment in Thailand.

Thailand LTR Visa – Work-from-Thailand Professional: BOI Announcement No. Por. 3/2568 (effective 4 February 2025) removed the Work-from-Thailand Professional category's 5-year work-experience requirement and cut the qualifying overseas-employer combined-revenue threshold from USD 150 million to USD 50 million over 3 years.

Thailand Long-Term Resident (LTR) Visa: BOI Announcement No. Por. 3/2568 (effective 4 February 2025) removed the Wealthy Global Citizen category's USD 80,000/year personal-income test; that category now qualifies on USD 1,000,000 in assets plus a USD 500,000 qualifying investment in Thailand.

Thailand Long-Term Resident (LTR) Visa: BOI press release 8/2568 (15 January 2025) announced LTR criteria updates that removed the cap of 4 dependents and added parents and other legal dependents (spouse, children under 20, parents) to those who can be included. Implementation also depended on a Ministry of Interior announcement. Each dependent pays the THB 50,000 visa fee.

Thailand LTR Visa – Highly Skilled Professional: BOI eased Long-Term Resident (LTR) visa eligibility criteria across categories, as part of a package intended to increase LTR programme uptake following its 2022 launch.

Thailand LTR Visa – Wealthy Global Citizen: BOI eased Long-Term Resident (LTR) visa eligibility criteria across categories, as part of a package intended to increase LTR programme uptake following its 2022 launch.

Thailand LTR Visa – Wealthy Pensioner: BOI eased Long-Term Resident (LTR) visa eligibility criteria across categories, as part of a package intended to increase LTR programme uptake following its 2022 launch.

Thailand LTR Visa – Work-from-Thailand Professional: BOI eased Work-from-Thailand Professional eligibility criteria, including a reduced minimum revenue requirement for the qualifying overseas employer, as part of a broader relaxation of LTR programme requirements.

Thailand Destination Thailand Visa (DTV): Thailand Destination Thailand Visa (DTV) officially launched. 5-year multi-entry visa, 180 days per stay, for remote workers and freelancers with foreign-source income. Fee THB 10,000.

Thailand Destination Thailand Visa (DTV): Revenue Department Instruction No. Por 161/2566: foreign income remitted to Thailand by 180+ day residents is now taxable whatever the year it is remitted; Por 162/2566 limits this to income earned from 1 January 2024.

Thailand Privilege (Elite) Visa: Revenue Department Por 161/2566: foreign income remitted to Thailand by 180+ day residents is now taxable whatever the year it is remitted; Por 162/2566 limits this to income earned from 1 January 2024.

Thailand LTR Visa – Wealthy Global Citizen: Thai Revenue Department Order Por. 161/2566 (clarified by Por. 162/2566) took effect, making foreign-sourced income earned from 2024 onward taxable for Thai tax residents when it is remitted into Thailand, regardless of the year remitted — a significant tightening of Thailand's remittance-based tax rules for ordinary tax residents that makes the LTR programme's foreign-income tax exemption comparatively more valuable.

Thailand LTR Visa – Wealthy Pensioner: Thai Revenue Department Order Por. 161/2566 (clarified by Por. 162/2566) took effect, making foreign-sourced income earned from 2024 onward taxable for Thai tax residents when it is remitted into Thailand, regardless of the year remitted — a significant tightening of Thailand's remittance-based tax rules for ordinary tax residents that makes the LTR programme's foreign-income tax exemption comparatively more valuable.

Thailand LTR Visa – Work-from-Thailand Professional: Thai Revenue Department Order Por. 161/2566 (clarified by Por. 162/2566) took effect, making foreign-sourced income earned from 2024 onward taxable for Thai tax residents when it is remitted into Thailand, regardless of the year remitted — a significant tightening of Thailand's remittance-based tax rules for ordinary tax residents that makes the LTR programme's foreign-income tax exemption comparatively more valuable.

Thailand Long-Term Resident (LTR) Visa: Revenue Department Instruction No. Por 161/2566 effective 1 Jan 2024: foreign income earned from 2024 onward is assessable Thai income when remitted to Thailand by residents (180+ days), regardless of the year remitted.

Thailand O-X Long-Stay Visa: Thai Revenue Department announced taxation of foreign-source income remitted to Thailand by Thai tax residents — major shift from prior treatment

Thailand Non-Immigrant O-A (Retirement) Visa: Revenue Department Por 161/2566: foreign income remitted into Thailand by 180+ day residents is now taxable whatever the year it is remitted, closing the prior year-end deferral strategy; Por 162/2566 limits this to income earned from 1 January 2024.

Thailand Privilege (Elite) Visa: Thailand Elite programme rebranded to Thailand Privilege Card. New membership tiers introduced: Privilege Entry (5yr), Privilege Residence (10yr), Privilege Reserve (20yr), Elite Ultimate Privilege (20yr). Prior tier names retired.

Thailand Long-Term Resident (LTR) Visa: Thailand Long-Term Resident (LTR) visa programme launched by BOI, replacing older Elite-style programs.

Thailand Non-Immigrant O-A (Retirement) Visa: Thailand imposed mandatory health insurance requirement for all new Non-Immigrant OA visa applicants (issued from abroad). Minimum THB 40,000 inpatient / THB 4,000 outpatient.