{"id":"thailand-ltr-wealthy-pensioner","name":"Thailand LTR Visa, Wealthy Pensioner","type":"RBI","status":"operational","country":"Thailand","country_code":"TH","url":"https://www.mirabelloconsultancy.com/immigration/thailand-ltr-retirement-visa","min_investment":{"amount":null,"currency":"USD","route":"Age 50+: pension or passive income of at least US$80,000 a year, or US$40,000 to under US$80,000 with a US$250,000 Thai investment (BOI Por.3/2568)"},"qualification_basis":"financial_means","investment_routes":null,"family_pricing":null,"processing_time":null,"processing_time_note":"Qualification endorsement within 20 working days of a complete application, plus 1 to 3 working days for pre-approval of issuance (BOI portal application timeline; Por. 4/2568 Item 6). The endorsement letter is valid for 60 days to collect the visa. The clock restarts if extra documents are requested. No official source gives actual practice times. The visa is valid for 10 years: an initial stay of up to 5 years, then a further extension of up to 5 years on a fresh BOI endorsement showing the same criteria (Ministry of Interior Items 3 to 5; single THB 50,000 visa fee at Item 3). Health cover is required: insurance of at least US$50,000, Thai social security, or a US$100,000 deposit held for 12 months. Dependants: spouse and children under 20, maximum 4 in total (Ministry of Interior Item 1); Por. 3/2568 Item 2.2 also lists parents, which is unresolved. Wealthy Pensioner holders can apply for a Digital Work Permit.","visa_free_count":null,"passport_index_rank":null,"key_destinations":null,"travel_access":null,"minimum_stay":"No minimum stay and no absence limit stated (Ministry of Interior announcement of 25 May 2022, item 4: unlimited entries without a re-entry permit).","tax_note":"CGT: No separate CGT — treated as income; wealth tax: None; inheritance tax: 10% on Thai assets exceeding THB 100M for non-descendants; 5% for descendants; tax residency: 180 days/year physical presence in Thailand","path_to_citizenship":null,"highlights":["10-year visa (5 + 5 years) for pensioners aged 50+ with US$80,000 a year, no investment needed at that level","No minimum stay; qualifying foreign income brought into Thailand exempt under Royal Decree 743"],"atomic_answer":"Thailand's Long-Term Resident (LTR) visa, Wealthy Pensioner category, is for people aged 50 or over with a pension or passive income of at least US$80,000 a year; with US$40,000 to under US$80,000 a year, a US$250,000 investment in Thailand is also required (BOI Por.3/2568). It is a 10-year visa, granted as 5 years plus a 5-year extension, with no minimum stay. Royal Decree 743 exempts qualifying foreign income brought into Thailand from personal income tax, subject to conditions.","fees":null,"last_updated":"2026-10-11","data_freshness":null,"mirabello_index":null,"regulatory_status":{"fatf_list":null,"eu_tax_list":null,"us_sanctions":null,"oecd_crs_high_risk_scheme":false,"as_of":"2026-06","status":"not listed on FATF, EU tax, US OFAC, or OECD CRS-risk lists"},"processing_stages":null,"required_documents":null,"biometric_enrolment":null,"dependant_additions":null,"nationality_naturalisation":null,"retirement":{"route_name":"Thailand Long-Term Resident (LTR) visa, Wealthy Pensioner category","region":"Asia-Pacific","tags":["retirement","passive-income"],"income_requirement":{"amount":80000,"currency":"USD","period":"year","basis":"either","per_dependant":null,"variants":[{"label":"Reduced income band with a Thai investment","amount":40000,"currency":"USD","period":"year","basis":"either","note":"US$40,000 to below US$80,000 a year needs a Thai investment of at least US$250,000 in the applicant's own name, held before applying: Thai government bonds with at least 5 years remaining maturity, direct investment in a company or an SEC-registered VC or PE vehicle, or property. Investments cannot be made after approval (Por. 3/2568)."}],"note":"At least US$80,000 a year at the date of application, from pension and/or passive income (Por. 3/2568 says \"pensions and/or fixed personal income\"; the BOI site lists pension, rental, realised capital gains, dividends and interest). Earned income and salaries do not count; the applicant must be retired. Monthly withdrawals of principal do not count unless clearly from retirement accounts, private pensions or provident funds (BOI FAQ). No extra income test per dependant. Wealthy Global Citizen is a separate net-worth category (US$1 million in assets plus a US$500,000 Thai investment, no income test) and is not a substitute on this route."},"net_worth_or_deposit_option":null,"eligibility":{"min_age":50,"rule":"all"},"stay_requirement":{"days_per_year":null,"max_continuous_absence_days":null,"stated_by_official_source":true,"rule":"No minimum stay and no absence limit stated (Ministry of Interior announcement of 25 May 2022, item 4: unlimited entries without a re-entry permit).","note":"Holders report their address yearly instead of every 90 days. Staying 180 days or more in a year makes the holder a Thai tax resident."},"foreign_income_tax":{"treatment":"territorial","label":"Territorial: only local-source income is taxed, so foreign pensions and investment income are generally untaxed.","note":"Treatment for LTR holders: qualifying foreign-sourced income brought into Thailand is exempt from personal income tax (Royal Decree No. 743 B.E. 2565 s.5; Revenue Department Notification No. 427 cl.2), so in effect only Thai-source income is taxed. Conditions: the exemption is suspended in any tax year in which the holder breaks the LTR rules (s.7); the decree text covers income derived in the previous tax year, and same-year remittances rest on Revenue Department guidance; English texts are unofficial translations. Thailand itself has a personal income tax (5% to 35%) and ordinary residents are taxed on foreign income they bring in. Chair 2026-10-11: labelled territorial, not exempt, because 'exempt' reads as 'no personal income tax'. ","source":"https://ltr.boi.go.th/documents/Royal%20Decree%20issued%20under%20the%20Revenue%20Code%20No.743%20(EN).pdf","tax_residence_caveat":"Tax follows tax residence, not the permit: the treatment applies once you are tax-resident there. Information, not tax advice."},"path_to_pr":"A 10-year visa: stay of up to 5 years, extendable for a further 5 years (MoI announcement items 3 to 5). No permanent-residence path is attached to the LTR visa.","path_to_citizenship":null,"processing_note":"Qualification endorsement within 20 working days of a complete application, plus 1 to 3 working days for pre-approval of issuance (BOI portal application timeline; Por. 4/2568 Item 6). The endorsement letter is valid for 60 days to collect the visa. The clock restarts if extra documents are requested. No official source gives actual practice times. The visa is valid for 10 years: an initial stay of up to 5 years, then a further extension of up to 5 years on a fresh BOI endorsement showing the same criteria (Ministry of Interior Items 3 to 5; single THB 50,000 visa fee at Item 3). Health cover is required: insurance of at least US$50,000, Thai social security, or a US$100,000 deposit held for 12 months. Dependants: spouse and children under 20, maximum 4 in total (Ministry of Interior Item 1); Por. 3/2568 Item 2.2 also lists parents, which is unresolved. Wealthy Pensioner holders can apply for a Digital Work Permit.","official_source":"https://ltr.boi.go.th/documents/Announcement_of_the_Office_of_the_Board_of_Investment_No_Por_3_2568_(EN).pdf","legal_basis":"BOI Announcement No. Por. 3/2568 Item 3.2 (Wealthy pensioners, in force 4 Feb 2025); Ministry of Interior Announcement under the Immigration Act B.E. 2522 ss.5 and 17 (Royal Gazette Vol. 139, Special Part 124 Ngor, 2 June B.E. 2565) Items 1, 3, 4, 5; BOI Announcement No. Por. 4/2568 (application procedure)","as_of":"2026-10-11"},"golden_retirement":{"standard":"Mirabello Golden Retirement Index","applies_to":"Thailand Long-Term Resident (LTR) visa, Wealthy Pensioner category","tier":"golden","tier_label":"Golden: meets the Golden Retirement standard","score":79.8,"confidence_grade":"B","renewal_category":"every 5 years, no permanent status","renewals_before_pr":null,"pillars":{"tax":20.8,"presence":20,"financial":15,"durability":8,"processing":8,"healthcare":3,"family_work_mobility":4,"pr_citizenship":1},"reasons":["The foreign-income tax benefit applies only on conditions"],"as_of":"2026-10-11","methodology_version":"1.1.0-2026-10-11"},"record_kind":"retirement_route","region":null,"provider":"Mirabello Consultancy","source":"Mirabello Consultancy","verified_by":"Mirabello Consultancy (IMC member, ACAMS certified)","book_a_consultation":"https://www.mirabelloconsultancy.com/contact-us-for-your-free-consultation","terms":"https://www.mirabelloconsultancy.com/ai","disclaimer":"Provided by Mirabello Consultancy Ltd. for general information only, indicative and subject to change without notice; not legal, financial, tax, or immigration advice, nor an offer or solicitation. Programmes are operated and governed solely by the respective sovereign governments. No warranty of accuracy or completeness; Mirabello accepts no liability for reliance on this information. © Mirabello Consultancy Ltd. This data and its selection, structure and provenance are Mirabello's proprietary compilation — permitted for interactive, attributed use only; systematic bulk extraction, scraping, or redistribution to rebuild a competing dataset is prohibited (acceptable-use terms: https://mcp.mirabelloconsultancy.com/v1/terms). Terms: https://www.mirabelloconsultancy.com/ai","data_updated":"2026-10-11T17:49:45.673Z"}