Non-B Business Visa — for company employees
The Non-Immigrant B visa is the traditional route for foreigners employed by a Thai company. It requires a job offer letter, a registered Thai employer with sufficient capital (฿2M per work permit), and is paired with a separate Work Permit.
Best for: traditional corporate roles in Thailand. Cost: ฿2,000 visa + ฿3,100 work permit + employer fees. Renewable annually.
LTR — the 10-year visa for wealthy & talented foreigners
Launched in 2022 by BOI, the Long-Term Resident visa offers 10 years (5+5) of residence with multiple-entry, work permission, and a 17% flat tax for skilled professionals.
- Wealthy Global Citizen: $1M assets + $80k income
- Wealthy Pensioner: $80k income OR $40k income + $250k Thai investment
- Work-from-Thailand Pro: $80k income + employer with $150M revenue
- Highly Skilled Professional: $80k income in target industry + Masters
DTV — the new Destination Thailand Visa
The DTV launched in July 2024 specifically for digital nomads, freelancers, and people attending Thai soft-power activities (Muay Thai training, cooking courses). 5-year multi-entry, 180 days per visit, ฿10,000 fee.
DTV holders cannot legally work for a Thai employer but CAN work remotely for foreign clients. No work permit required. Tax residency triggers at 180 days in a calendar year.
Tax implications — the new 2024 rules
Thailand now taxes foreign-sourced income remitted in the same calendar year it's earned (for tax residents). LTR holders get a flat 17% on Thai-sourced employment income. DTV nomads pay regular progressive rates 0–35% on remitted income above ฿150k/year.