Highly-Skilled Professional
LTR สำหรับบุคลากรทักษะพิเศษ (17% Flat Tax) · § Highly-Skilled
Quick Answer
17% flat PIT (instead of progressive up to 35%) · 10-year visa · Digital Work Permit · ideal for VP/Director-level compensation with base + bonus + stock — million-baht annual tax savings.
Timeline: 3–4 months · needs Endorsement + Employer sponsorship + Thai entity qualifying under S-curve list.
Official fees: a fee quoted after review per person (10 years) + Digital Work Permit a fee quoted after review/yr
Eligibility
Income ≥ USD 80,000/yr (or USD 40,000 with Master's/PhD) · work for a business in Thailand's 12 targeted S-curve industries (BEV, MedTech, Digital, Space, Robotics, Aviation, etc.) or a public / academic body · ≥ 5 years experience.
Required Documents
- Thai employer proof of S-curve eligibility (BOI cert / MHESI cert / SEC listing)
- Employment contract + total compensation summary (base + RSU + bonus)
- 12 months of payslips + 2 years of tax returns
- Master's/PhD + transcript + verification letter
- Portfolio / publications / patents (if any)
- Police clearance + health insurance
Pitfalls to Avoid
- 17% flat applies only to Thai employment income · passive/dividend still taxed progressively
- Must stay in Thailand ≥ 180 days/year to claim tax residence + 17% rate
- Employer must be on the BOI-published 12-industry list · generic 'IT services' does not count — must fit the Digital sub-category
Best Fit
- VP Engineering relocating from Google Singapore to Thailand office
- Chief Medical Officer at a private rare-disease hospital
- Chief Data Scientist at a BEV supply-chain company
Frequently Asked Questions
- Does 17% cover RSU / stock grants?
- Yes for RSUs vested and paid via the Thai employer. RSUs paid by a US parent require separate withholding + US tax credit, then 17% in Thailand.
- My employer isn't on the S-curve list but I do AI research?
- You can still apply as 'Highly-Skilled at academic / public institution' if working at a university or RIA. Fully private employers must wait for BOI approval first.
- Can I change jobs?
- Yes — notify BOI within 60 days. New employer must remain within the same S-curve category or the 17% rate is lost.
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Official sources — visa & work permit
The information on this page follows the official sources below. Always check the latest version before you file.
- Immigration Bureau — visas, 90-day reporting, TM.30— Immigration Bureau
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- Department of Employment — work permits for foreigners— Department of Employment
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Frequently asked questions
- How does 90-day reporting work and what happens if I miss it?
- Foreigners staying in Thailand on a long-stay permission must report their address to Immigration every 90 days, in person, by post, through an agent or online, within the window from 15 days before to 7 days after the due date. Late reporting carries a fine of 2,000 baht, rising to 4,000 baht if you are caught during an arrest, and the counter can only accept the report within the permitted window.
- What is TM30 and who must file it?
- TM30 is the notification of a foreigner's place of stay, and the legal duty falls on the house owner, condominium owner, hotel or landlord to notify Immigration within 24 hours of the foreigner's arrival at the address. Foreigners are affected in practice because Immigration frequently requires a current TM30 receipt before processing extensions, 90-day reports and re-entry permits.
- Can I convert my foreign driving licence to a Thai one?
- Yes — the Department of Land Transport allows conversion of a valid foreign licence with a certificate of residence from Immigration or an embassy letter, a medical certificate, passport and visa copies, and passing the colour, reaction and depth-perception tests. Holders of a licence from a country with a reciprocal arrangement may be exempt from the written and practical tests.
- Can a foreigner own a condominium in Thailand?
- Yes, under the Condominium Act foreigners may own units in freehold up to 49% of the total saleable floor area of the building, and the purchase funds must be remitted into Thailand in foreign currency with a Foreign Exchange Transaction certificate issued by the receiving bank for transfers of USD 50,000 or more. Land ownership remains closed to foreigners other than under BOI or specific statutory exceptions.