LTR Family, Tax and Renewal
Can your family come on the LTR, and how is it taxed?
Four dependants maximum: spouse and children under 20. The 17 percent flat personal income tax applies only to the highly skilled track. Overseas income is exempt on all tracks. At year five you apply for the second five year term and must still meet every original condition, including insurance, income and any investment.
Family
| Relationship | Allowed |
|---|---|
| Spouse | Yes |
| Child under 20 | Yes |
| Maximum dependants | 4 |
| Parents | No |
| Adult children | No |
Dependants get the same ten year term and the same annual reporting. They are not permitted to work unless they qualify for their own status.
The cap of four is a real constraint for larger families. A couple with three children fits. A couple with four children does not.
Tax
The LTR is one of the few Thai routes with a tax incentive, and it is narrower than the marketing suggests.
The 17 percent flat rate applies to highly skilled professionals only. It is a personal income tax rate on Thai-sourced employment income, and it is genuinely competitive against the progressive scale that tops out above 30 percent.
Overseas income is exempt on all four tracks. This is the more valuable provision for remote workers and wealthy individuals. Income earned abroad and not remitted is outside the Thai net, and the LTR formalises that position rather than relying on interpretation.
It does not make you a non-resident for tax purposes. You are still a Thai tax resident if you spend 180 days or more here. The difference is the treatment of foreign income and, for highly skilled, the rate.
What this means in practice:
| Track | Thai employment income | Foreign income |
|---|---|---|
| Highly skilled | 17 percent flat | Exempt |
| Work-from-Thailand | Not applicable, no work permit | Exempt |
| Wealthy global citizen | Not applicable | Exempt |
| Wealthy pensioner | Not applicable | Exempt |
If you are on any track other than highly skilled and you take Thai employment income, you are outside the terms of your visa, not just outside the tax rate.
Renewal at year five
The visa is granted as five plus five. The second five years is not automatic. You apply, and you must still satisfy the track criteria.
That means:
- Income still at or above the threshold for income tracks
- Investment still held for wealthy tracks
- Insurance still in force at USD 50,000 or the alternative
- Bank balance still maintained where you used that alternative
This is the part people underestimate. A wealthy global citizen who sells the Thai property in year three has a problem at year five. A pensioner whose passive income drops below USD 80,000 has a problem. A highly skilled professional who changes to a non-targeted industry employer has a problem.
Reporting
Annual reporting replaces the 90 day address report. This is a genuine quality of life difference and one of the main practical reasons to choose the LTR over a DTV.
Multiple re-entry is included, so travel does not require permits or fees.
What happens at year ten
Nothing automatic. The LTR is a ten year permission, not a residence status. At the end you either extend if the programme allows and you still qualify, or you switch to another Thai status, or you leave.
Ten years of LTR does not count toward permanent residence. There is no credit, no accumulation, no queue position.
If settlement matters, the only Thai route that counts is Non-Immigrant B employment, and that requires a Thai employer for three consecutive years.
Good fit for family planning
A couple with one or two children, one partner on the LTR, the other as a dependant. School-age children fit within the under-20 rule. Annual reporting means less administrative life disruption.
Poor fit for family planning
Families with more than four dependants. Families where the spouse wants to work, since dependant status does not permit it. Anyone expecting the ten years to convert into something permanent.
Watchpoints
- Four dependants maximum, spouse and children under 20 only.
- The 17 percent rate is highly skilled only, not a general LTR benefit.
- Overseas income exemption applies across tracks, but it is not a licence to earn Thai income.
- Year five renewal re-tests everything.
- Selling the qualifying investment creates a renewal problem.
- Ten years does not equal residence. Plan the exit or the switch.
Sources
- Board of Investment, LTR privileges and tax treatment. Checked 2026-10-22.
- BOI, dependant rules and renewal conditions. Checked 2026-10-22.
- Revenue Department, tax residence rules. Checked 2026-10-22.