12 hours ago, JackGats said:

As I explained in a post some 6 months ago, I couldn't get TRD to consider my LTR for tax exemption. Same year or year before didn't matter since they ignored my LTR visa altogether.

 

 

When my Thai wife applied for me to get  (and did not get) a Thai TN, the Phuket branch of the Thai RD phone my wife and asked why I wanted a TIN?  

 

In the course of the discussion with the Phuket RD official, she asked to confirm the LTR visa meant remitted foreign income was exempt, in the view of that RD official. The Phuket RD official noted they never heard of an LTR visa.

 

Frankly, that IMHO says a lot.  

 

Senior RD officials (and also BoI) have noted the LTR is tax exempt remitted foreign income to Thailand , but if the local RD branch (who process the tax forms) never heard of an LTR visa then they will apply the tax law as they see fit , ignoring the LTR visa benefits.  If one is then taxed, like you were, one is then into Tax Appeal territory - and good luck with that !!  Imagine the 'face saving' on the RD side, that one will encounter,  if one tries to push an appeal.

 

In hindsight, I am happy I did not (yet) get the Thai TIN. 

 

Thailand is welcome to the 15% withholding tax on my Thai bond and very low % Thai bank interest. Thai tax law says I don't have to file a tax return for that bank interest (as i already paid 15% tax on such) and per LTR visa (per senior Thai tax officials and BoI statements)  remitted income to Thailand not taxable for LTR visa holder.

 

Reading your post, made me realize i was fortunate the local official decided not to activate my yellow-book/pink-ID number to be a tax ID. They never heard of an LTR, they appeared to have minimal interest in learning about it, and submitting a tax return to them is simply fraught with the possibility of them making mistakes where the odds of a successful appeal are likely very low (and likely not worth the effort).

6 hours ago, JohnnyBD said:

Did you mean you wanted to get a tax clearance certificate to show you filed a tax return? Did you end up getting one from TRD?

I thought TRD stopped issuing those several years ago. I also thought it was only for those who had worked in Thailand (Thai-sourced income), and were departing the country after their assignment ended (to insure they paid their taxes). I had to get a similar certificate when I worked abroad, but not for every tax year, it was only once when my assignment ended. And, my company obtained the certificate for me.

I didn't get any certificate because TRD said the witholding tax they owed me and the income tax I owed them cancelled out. They made me a favour by making it into a zero sum (though I'd have preferred to pay a few hundred euro worth of tax in order to get a tax residency certificate, not a tax clearance certificate).

 

The tax residency certificate is form RO 22 ("การขอหนังสือรับรองการมีถิ่นที่อยู่ภาษี"). It gets issued in English and is to be used outside Thailand. When you apply for it you need to specify for which country you'll be using it. It can be invaluablel IMO if the taxman or a bank outside Thailand start asking questions.

 

You go first to immigration to get certified as having stayed over 180 days during the tax year, then you go to the regional/provincial (not the local) TRD with the receipt showing you paid taxes.

 

This Thai guy living or working in Singapore explains how he got an RO22 to placate Singapore authorities:

 

 

18 hours ago, Dezmo said:

 

Thanks... interesting they posted "Consideration by Govt Agencies"  each time after I uploaded each document - initally and then after they requested the 1099r and now the insurance. 
Must be step by step 🙂

 Thought I had passed the income step prior after uploading the requested 1099r forms (I had loaded the 1040 tax forms for 2024 and 2023 prior) but today they requested 2024 Tax form so uploaded my entire Fed and State forms.   Assume they look at Adjusted Gross to meet that $80k threshold (which I exceeded easy) and not the Federal Taxable income (which is just a hair under the $80k).

Please provide 1040 full form with transcript or NOA of year 2024. Please note documents must be merged into 1 file per uploading transaction.

This is an example of while the initial BOI review of your submitted docs was focused towards trying to ensure all necessary docs were submitted along with a "quick" check....and after that initial quick check the docs were then reviewed in more detailed probably by a different BOI screener who wants more docs.

 

They do look at gross income; not taxable income.   And of course it has to be the right kind of income like for a pensioner visa salary/wages is the wrong type of income....unearned/passive income is required, the right kind for a pensioner visa.

 

5 hours ago, oldcpu said:

and good luck with that !!  Imagine the 'face saving' on the RD side, that one will encounter,  if one tries to push an appeal.

Just don't DIY.

53 minutes ago, Pib said:

This is an example of while the initial BOI review of your submitted docs was focused towards trying to ensure all necessary docs were submitted along with a "quick" check....and after that initial quick check the docs were then reviewed in more detailed probably by a different BOI screener who wants more docs.

 

They do look at gross income; not taxable income.   And of course it has to be the right kind of income like for a pensioner visa salary/wages is the wrong type of income....unearned/passive income is required, the right kind for a pensioner visa.

 

Thanks,

2024 I had some unemployment income but if they subtract that out (or pay attention to the line items) they will see that my "passive" income (IRA withdraw, interest, etc.) still exceeded the 80k threshold 🙂  (I thought thats why they asked for the 1099r before 🙂

On 8/13/2025 at 6:15 PM, Avrav said:

Hey everyone,

 

For those LTR categories where foreign sourced tax exemption is mentioned (for example, Work-from-Thailand), is there clarity that even if remitted in the same year, it stays tax free?

No clarity, I am afraid. I remit every year early January my previous year's income.

From BOI LTR Visa Facebook page....LTR stats thru 31 July 2025....pensioner category leads the pack.

 

https://www.facebook.com/photo?fbid=748523004558449&set=a.144552841622138

 

25 minutes ago, Pib said:

From BOI LTR Visa Facebook page....LTR stats thru 31 July 2025....pensioner category leads the pack.

 

https://www.facebook.com/photo?fbid=748523004558449&set=a.144552841622138

 

 

I am surprised the totals are so low since 2022.. The LTR seems a good deal and nice perks compared to the O or OA.... I really like multiple entry and no 90 day reporting 🙂  Wonder how fast the expidited line is too 🙂

 

30 minutes ago, Dezmo said:

 

I am surprised the totals are so low since 2022.. The LTR seems a good deal and nice perks compared to the O or OA.... I really like multiple entry and no 90 day reporting 🙂  Wonder how fast the expidited line is too 🙂

 

At Suvarnabhumi, I've never waited for departure fast track except when a big group of flight crew got in just before me.  For arrivals, never had more than 1 person in line in front of me waiting for an immigration booth.

On 8/13/2025 at 6:15 PM, Avrav said:

Hey everyone,

 

For those LTR categories where foreign sourced tax exemption is mentioned (for example, Work-from-Thailand), is there clarity that even if remitted in the same year, it stays tax free?

 

What means clarity and whose clarity?  I believe the saying This Is Thailand applies here.

 

BoI (Board of Investment) for Thailand are clear - no Thai tax on remitted income for some LTR categories. ie Exempt from Thai tax on remitted foreign income are Wealthy Global Citizens, Wealthy Pensioners and Work-from-Thailand Professionals (while the Highly-Skilled Professionals category pay 17% Thai tax on remitted foreign income (if not protected by a DTA)).

 

However ... in practice ... in Thailand ... the 'devil can be in the details'  ... or in how this is (or is not) applied.

 

One of the users on this forum, noted they called a Thai Revenue Department help line and asked that very question about LTR visa being exempt from Thai tax and the Thai tax calculation. My recollection, after a bit of waiting (while the Thai Revenue Department person answering the help line went to check) they subsequently received a verbal answer that there was no Thai tax on the noted selected LTR visa holders remitted foreign income to Thailand.

 

Now - having typed that, an official at a local RD office where I live, never heard of the LTR visa.

 

Further, a user JackGats, on this forum, who has an LTR visa, reported on this thread he ended up having his remitted income in 'essence taxed'.  If I understand his post correctly, at a local RD office (when he filed a tax return) the local RD official used JackGat's foreign remitted income to Thailand, to cancel out his request to have a refund of the withholding tax on his interest from a Thai bank. ... Which in essence means he was taxed equal to the withholding tax refund he had coming to him.  My understanding this was from a LOCAL RD office (and not the main RD office in Bangkok).

 

My view is each local RD office quite possibly goes their own way here. 

 

What is encouraging thou, is the main RD office in Bangkok, have been clear no Thai tax on remitted income for selected LTR visa holders. ... Its just some local RD offices either do not know of the LTR visa, or they see the tax situation differently (than the main Bangkok RD office).

 

As I noted, This is Thailand.  That can often mean 100% clarity is an elusive thing.

8 hours ago, oldcpu said:

 

What means clarity and whose clarity?  I believe the saying This Is Thailand applies here.

 

BoI (Board of Investment) for Thailand are clear - no Thai tax on remitted income for some LTR categories. ie Exempt from Thai tax on remitted foreign income are Wealthy Global Citizens, Wealthy Pensioners and Work-from-Thailand Professionals (while the Highly-Skilled Professionals category pay 17% Thai tax on remitted foreign income (if not protected by a DTA)).

 

However ... in practice ... in Thailand ... the 'devil can be in the details'  ... or in how this is (or is not) applied.

 

One of the users on this forum, noted they called a Thai Revenue Department help line and asked that very question about LTR visa being exempt from Thai tax and the Thai tax calculation. My recollection, after a bit of waiting (while the Thai Revenue Department person answering the help line went to check) they subsequently received a verbal answer that there was no Thai tax on the noted selected LTR visa holders remitted foreign income to Thailand.

 

Now - having typed that, an official at a local RD office where I live, never heard of the LTR visa.

 

Further, a user JackGats, on this forum, who has an LTR visa, reported on this thread he ended up having his remitted income in 'essence taxed'.  If I understand his post correctly, at a local RD office (when he filed a tax return) the local RD official used JackGat's foreign remitted income to Thailand, to cancel out his request to have a refund of the withholding tax on his interest from a Thai bank. ... Which in essence means he was taxed equal to the withholding tax refund he had coming to him.  My understanding this was from a LOCAL RD office (and not the main RD office in Bangkok).

 

My view is each local RD office quite possibly goes their own way here. 

 

What is encouraging thou, is the main RD office in Bangkok, have been clear no Thai tax on remitted income for selected LTR visa holders. ... Its just some local RD offices either do not know of the LTR visa, or they see the tax situation differently (than the main Bangkok RD office).

 

As I noted, This is Thailand.  That can often mean 100% clarity is an elusive thing.

 

Hi, just to clarify - I have the LTR-H visa - unfortunately the 17% tax rate is only for salary income earned in Thailand. Foreign remitted income does not receive any tax break.  (From BOI LTR unit).

 

Also as I understand it, under the other LTR visas any income earned while working in Thailand, whether the salary is paid in Thailand or paid overseas, is taxable at the marginal rates in  Thailand - it isn't considered "foreign income."  It is considered income earned from working in Thailand.   So it doesn't matter if this income is remitted into Thailand or not, it is still taxable at normal Thai tax rates when it is earned.  It is only passive income (income that is not from working, such as interest, dividends, capital gains, etc) that qualifies for the foreign remitted income exemption.  (From discussions with tax professionals)

 

 

 

 

10 hours ago, Dezmo said:

I am surprised the totals are so low since 2022

Financial requirements are relatively high. People earning $80K/year in passive income, holding generally a 7+ figures net worth, may consider a broader choice of "value to their buck" places to live in.

10 minutes ago, Yumthai said:

Financial requirements are relatively high. People earning $80K/year in passive income, holding generally a 7+ figures net worth, may consider a broader choice of "value to their buck" places to live in.

Ah that is true.. and Social Security (in USA) does not count as passive I assume (I forgot)....

35 minutes ago, Dezmo said:

Ah that is true.. and Social Security (in USA) does not count as passive I assume (I forgot)....

 

US Social Security is certainly considered passive income.

10 hours ago, BrandonJT said:

At Suvarnabhumi, I've never waited for departure fast track except when a big group of flight crew got in just before me.  For arrivals, never had more than 1 person in line in front of me waiting for an immigration booth.

 

I'm not sure when you last traveled, but flight crews have been separated from passengers (with their own dedicated queues for both security and immigration in the Fast Track zone) for quite a while now. They're also now segregated from passengers in the Fast Track arrivals area.

55 minutes ago, Dezmo said:

Ah that is true.. and Social Security (in USA) does not count as passive I assume (I forgot)....

SSA income/pension "does" count as passive income.....any income that is "unearned"  (i.e., not earning it from current employment where a person receives wages/salary) qualifies as passive income. 

11 hours ago, Dezmo said:

 

I am surprised the totals are so low since 2022.. The LTR seems a good deal and nice perks compared to the O or OA.... I really like multiple entry and no 90 day reporting 🙂  Wonder how fast the expidited line is too 🙂

 

The  income requirements are too high for most people interested in living in Thailand--and a person needs to "prove" the income....and for some LTR visa categories it has to be a certain type of income like for the LTR pensioner visa category the income must be primarily unearned/passive income.   

 

When looking at the low number of  LTR Work-from-Thailand visas issued I expect that low number is driven by being able to "prove" an applicant is making the required income level AND working for a successful company.  Plus some companies may not want any of its employees to have a Thailand work location as it might open the company up to having a operating &  taxable location in Thailand.  I've seen some Work for Thailand applicants social media posts which said their company simply didn't want to provide certain docs that the applicant needed to apply for a LTR Work from Thailand visa.   Once again, providing proof of certain things is chokepoint.

 

And for the Global Citizen LTR category stats I'm surprised it's not a lot higher but I expect wealthy people in this category simply don't want to prove their financial worth in their LTR application.  Proof...proof....proof.   

 

Thailand has way too high opinion of itself when it comes to thinking that retiring/working in Thailand would be a great life for an individual or family. 

 

Now using the BOI stats from the earlier chart and considering it reflects the 35 months of stats that equates to almost 196 approved (i.e., what BOI calls endorsed) LTR applications per month.  From some googling this morning the Thailand Privilege Card (a.ka., Elite card) which launched in July 2003 or 22 years ago now has approx 39,000 active members which equates to almost 148 approve Elite card applications per month with approx half of approved Elite visa applications over the last several years being Chinese citizens.   I expect coming up with one Elite BIG...HUGE....MASSIVE Elite visa payment vs meeting any requirements of income/having health insurance like required under the LTR visa  is easier/preferable for many people.  

 

If the LTR visa continues for 22 years at 196 approved applications per month that will equate to almost 52,000 approved applications which would exceed the Elite visa's 22 year history of 39,000 members.     So, the LTR visa is on-track to do better than the Elite visa when taking a long term view. 

 

10 hours ago, Yumthai said:

Financial requirements are relatively high. People earning $80K/year in passive income, holding generally a 7+ figures net worth, may consider a broader choice of "value to their buck" places to live in.

 

Curious that they only ask last 2 years of passive income for WP..... and not want to see the IRA, etc. from which the income may come 🙂   One could meet the 2 yr requirement but then later maybe not withdraw/earn the $80k..... maybe get part time job, etc...

7 minutes ago, Dezmo said:

 

Curious that they only ask last 2 years of passive income for WP..... and not want to see the IRA, etc. from which the income may come 🙂   One could meet the 2 yr requirement but then later maybe not withdraw/earn the $80k..... maybe get part time job, etc...

Just having a big sum of money in an IRA account (Traditional or ROTH) doesn't mean a person has started receiving distributions from that account.   Distributions from those IRA, 401K, or other retirement accounts would be counted as "passive" income and shown on a 1099-R form just like how say pension distributions are shown on a 1099-R form which reflect "retirement" type income.   BOI is looking for actual distributions for a LTR WP visa vs a person just having say a big-bucks IRA account without distributions occurring yet.....the person is waiting to start distributions at some future age. 

 

 

 

32 minutes ago, Pib said:

Just having a big sum of money in an IRA account (Traditional or ROTH) doesn't mean a person has started receiving distributions from that account.   Distributions from those IRA, 401K, or other retirement accounts would be counted as "passive" income and shown on a 1099-R form just like how say pension distributions are shown on a 1099-R form which reflect "retirement" type income.   BOI is looking for actual distributions for a LTR WP visa vs a person just having say a big-bucks IRA account without distributions occurring yet.....the person is waiting to start distributions at some future age. 

 

 

 

 

I understand .... just was curious as one does not have to withdraw large sums after they get the LTR?   I assume there is no yearly checkup on tax forms or 1099r to ensure the 80k each year?

What about at the 5 year mark?

 

 

12 minutes ago, Dezmo said:

 

I understand .... just was curious as one does not have to withdraw large sums after they get the LTR?   I assume there is no yearly checkup on tax forms or 1099r to ensure the 80k each year?

What about at the 5 year mark?

No one reached the 5 year mark yet, so no one knows for sure what they will want to see. They may want to see 5 years worth of IRA withdrawals if that's what was used to qualify. They also may want to see that you kept up the medical insurance or the $100k in bank method in lieu of insurance if that what was used.

1 minute ago, Dezmo said:

 

I understand .... just was curious as one does not have to withdraw large sums after they get the LTR?   I assume there is no yearly checkup on tax forms or 1099r to ensure the 80k each year?

What about at the 5 year mark?

 

 

The LTR web site says you must continue to maintain your LTR visa requirements or you can lose the visa..  Although BOI does not do yearly checks after issue of the visa when it comes the mid point 5 year renewal time no one knows what and how far back BOI will look to see if you maintained and still meet LTR requirements.   It will not be until Sep 2027  when the first batch of LTR renewals come due...we may not find out renewal reqirements and how far back BOI will look until the 2027 time frame.

 

Hi, A question about the application process for this visa. 

Do you have to nominate a proposed address during the application?

A few months ago I did read through the entire LTR thread, but I don't recall this aspect being mentioned.

 

55 minutes ago, Gover said:

Hi, A question about the application process for this visa. 

Do you have to nominate a proposed address during the application?

A few months ago I did read through the entire LTR thread, but I don't recall this aspect being mentioned.

 

In Step 2 of the process, you fill in all your personal information including your home address, and/or your address in Thailand (if applicable). You don't have to put a proposed address, you can list your home country address for now.

29 minutes ago, JohnnyBD said:

In Step 2 of the process, you fill in all your personal information including your home address, and/or your address in Thailand (if applicable). You don't have to put a proposed address, you can list your home country address for now.

Thank you 

 

On 8/21/2025 at 9:32 PM, JohnnyBD said:

No one reached the 5 year mark yet, so no one knows for sure what they will want to see. They may want to see 5 years worth of IRA withdrawals if that's what was used to qualify. They also may want to see that you kept up the medical insurance or the $100k in bank method in lieu of insurance if that what was used.

I emailed them this question when I got my LTR. They told me the 5 year requirements are the same as the initial application. One must show meeting the LTR passive income requirements for one of the recent 3 years.However, but also must show one meets the health insurance requirements for the whole 5 years. 

On 8/18/2025 at 8:02 PM, JackGats said:

As I explained in a post some 6 months ago, I couldn't get TRD to consider my LTR for tax exemption. Same year or year before didn't matter since they ignored my LTR visa altogether. Lucky for me I had only a single remittance during the tax year (2024). This year (2025) I am spending less than 180 days in Thailand.

 

I have a WP LTR. I would no longer recommend getting an LTR visa if the tax exemption is the only or main reason for getting one.

 

I hope some day other LTR holders will report on their personal experience with the Thai taxman.

Did you contact BOI and asked them about their view on the tax exempt situation and it being denied by TRD? IMHO only some LTR categories are exempt from income tax like LTR-WP. Thanks!

59 minutes ago, stat said:

Did you contact BOI and asked them about their view on the tax exempt situation and it being denied by TRD? IMHO only some LTR categories are exempt from income tax like LTR-WP. Thanks!

The BOI is always a bit vague and eventually refers you to the relevant tax government agency.  The law is clear as day in the Royal Gazette though.

1 minute ago, BrandonJT said:

The BOI is always a bit vague and eventually refers you to the relevant tax government agency.  The law is clear as day in the Royal Gazette though.

Thanks for your post! Apparently then the law is ignored in Thailand and TRD seems to be sure that they are in the right. I am also highly interessed in "solving" this conundrum as I intend to apply for an LTR WP later.