Highly-Skilled Professionals

Qualifications and Criteria

Personal Income

  • Personal income of at least USD 80,000 per year in the past two years
  • In case of personal income below USD 80,000 per year but no less than USD 40,000 per year in the past two years, applicants must have a master’s degree or above in science and technology or special expertise relevant to his/her job assignment in Thailand
  • No minimum personal income for professionals working for Thai government agencies

Current Employer

  • Business or higher education institution, research institution, specialized training institution, or Thai government agency in BOI’s targeted industries


  • At least 5 years of work experience in targeted industries (except for applicants with a PhD in the targeted industries or applicants working for Thai government agencies)

Health Insurance

  • Health insurance with at least USD 50,000 coverage or social security benefits insuring treatment in Thailand or at least USD 100,000 deposit


Do I have to work for a Thai company in order to apply for this type of visa?

Yes. Highly-Skilled Professionals must work for a legal entity in Thailand.

How do I sign up for the 17% flat tax rate?

After your LTR Visa and digital work permit have been granted, your employer in Thailand is to submit an application for receiving tax benefits to the Thai Revenue Department to register for the 17% personal income tax. In any event, kindly note that the tax benefits will not be backdated.

What are BOI's targeted industries?

For the list of BOI’s targeted industries, please visit https://ltr.boi.go.th/page/targeted-industries.html

If my employer is not in one of the targeted industries, can I still apply?

You may apply under “Other” category. However, you will be required to present solid evidence of your expertise and current job responsibilities, which must be related to one of BOI’s targeted industries.