LTR Highly-Skilled Professional (HSP)
Experts in 10 target industries — 17% flat personal income tax + 10-year visa
HSP suits experts in Targeted Industries (Next-gen Automotive, Smart Electronics, AI, Biotech, Medical Hub, etc.) working for BOI-promoted Thai firms, government, or universities. Income ≥ USD 80K/yr (or USD 40K + master's + ≥ 5 yrs experience). BOI fee 50,000 THB. Key perk: 17% flat personal income tax (normal top rate is 35%).
Application steps
- 1Confirm employer's targeted industry
Employer must be in one of 10 targeted industries with BOI promotion, or a government/academic institution
- 2Prepare employer documents
Employer letter + job description + salary + BOI certificate (if any)
- 3Prepare credentials
Degrees / professional licenses / publications / patents matching the role
- 4Apply at ltr.boi.go.th
Upload documents and pay BOI fee. 20-day review
- 5Endorsement → visa + opt into 17% tax
After visa, file PND.95 to elect the 17% flat tax for the following tax year
Required documents
- Passport with ≥ 6 months validity
- Two 4x6 cm photos (taken within 6 months)
- CV / résumé in English
- Health insurance ≥ USD 50,000 covering treatment in Thailand
- Police clearance from every country lived in > 6 months over the last 10 years
- Employer letter + BOI certificate / government / university letter
- Degrees / professional license / publications / patents
- Payslip / contract confirming income
Frequently asked questions
What are the 10 targeted industries?
Next-gen Automotive, Smart Electronics, Affluent Tourism, Agriculture & Biotech, Food, Robotics, Aviation & Logistics, Biofuels & Biochemicals, Digital, Medical Hub, Defense
Does a university or government job qualify?
Yes. Professors, researchers, and specialist doctors employed by public universities, government agencies, or state research institutes meet the HSP employer test without the employer needing BOI promotion. You still need an employment letter from the institution describing duties that fall inside one of the targeted industries.
Does the 17% flat rate include bonuses?
Yes — it covers all employment income from the LTR-listed employer. Interest, dividends, and capital gains still follow standard rates
Are foreign master's degrees accepted?
Yes — no OCSC verification needed, but the university must be QS/Times Top 500 or accredited in its home country
Do dependents also get the 17% rate?
No. The 17% flat personal income tax is granted only to the principal Highly-Skilled Professional. A spouse or child holding an LTR Dependent visa who earns employment income in Thailand is taxed under the standard progressive rates of 5% to 35% set by the Revenue Department.
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