The BOI’s LTR programme includes tax incentives, but the result depends on the holder’s category and the conditions of the relevant incentive.
BOI LTR website and 2026 tax essentials materials, accessed 29 September 2026.
BOI materials describe a 17% flat-rate treatment for qualifying employment income of eligible Highly-Skilled Professionals working for a qualifying employer. It is an optional rate: income taxed this way gives no right to a refund or credit. It is not a general 17% rate for all LTR holders or all income.
Under Royal Decree 743, the exemption for foreign income brought into Thailand applies to the Wealthy Global Citizen, Wealthy Pensioner and Work-from-Thailand Professional categories. It does not apply to Highly-Skilled Professionals. The category, the year the income was earned and the legal conditions must be checked before applying it (verified 3 October 2026).
The source explains the rule. The tax position still depends on your facts and supporting evidence.
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