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Move to Thailand: 17% Flat Tax with the LTR Visa

Thailand's Long-Term Resident visa offers a flat 17% income tax rate with exemptions on foreign-sourced capital gains. Combined with one of the lowest costs of living in Southeast Asia, it is one of the most cost-effective relocations for remote workers and investors.

17% flat Income Tax (LTR)
0% CGT on Foreign (LTR)
180 days Min Stay
$1,400–$3,800/mo Cost of Living

Tax Environment

Thailand's LTR visa provides a flat 17% income tax rate for qualifying individuals, compared to the standard progressive system that ranges from 0% to 35%. The LTR visa is specifically designed for wealthy global citizens, wealthy pensioners, work-from-Thailand professionals, and highly skilled professionals.

Under the standard system, Thailand taxes residents on a progressive scale: 0% on the first 150,000 THB, 5% on 150,001–300,000, 10% on 300,001–500,000, 15% on 500,001–750,000, 20% on 750,001–1,000,000, 25% on 1,000,001–2,000,000, 30% on 2,000,001–5,000,000, and 35% above 5,000,000 THB.

Since January 2024, Thailand has expanded its rules to tax all foreign income remitted into the country, regardless of when it was earned. However, LTR visa holders in the "Work from Thailand" and "Wealthy Global Citizen" categories remain exempt from tax on foreign-sourced income. There is no separate inheritance tax for non-residents and no wealth tax.

Cost of Living

A mid-tier lifestyle in Bangkok or Chiang Mai. Costs are lower in smaller cities and islands outside of peak tourist areas.

CategoryMonthly Cost (USD)
Rent (1-bed apartment, city)$700
Food & groceries$400
Utilities (electricity, water, internet)$100
Transport (BTS, taxi, scooter)$100
Total$1,300

Visa Options

LTR Visa
Duration: 10 years
Income requirement: $80k/yr or $250k assets
Flat 17% income tax rate
Exempt from foreign income tax (select categories)
Thailand Elite
Duration: 5–20 years
One-time fee: $15k–$60k
No work permit included
VIP airport and government services
Digital Nomad Visa
Duration: Up to 5 years (if launched)
Income requirement: TBD
Currently in proposal stage
Would allow remote work for foreign employers
Tourist Visa
Duration: 60 days (extendable 30 days)
No income requirement
Visa-exempt entry for many nationalities
Cannot legally work in Thailand

Estimated Annual Tax Savings

Approximate savings from relocating to Thailand with an LTR visa, based on standard tax rates in each origin country.

Moving FromGross IncomeTax at HomeTax in Thailand (LTR)Annual Savings
Australia $200k AUD ~$78k ~$34k ~$44k/yr
United Kingdom £150k GBP ~£48k ~£25k ~£23k/yr
Canada $200k CAD ~$75k ~$34k ~$41k/yr

Calculate Your Thailand Savings

Enter your income and home country to see your estimated take-home pay in Thailand.

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Frequently Asked Questions

What is the Thailand LTR visa tax rate?

The Long-Term Resident (LTR) visa offers a flat 17% income tax rate for qualifying holders, compared to the standard progressive rates of 0–35%. LTR visa holders in the "Work from Thailand" category are also exempt from tax on foreign-sourced income.

Does Thailand tax foreign income?

Since January 2024, Thailand taxes all foreign income remitted into the country regardless of when it was earned. However, LTR visa holders in certain categories remain exempt from foreign income tax. Non-residents who do not remit income to Thailand are not affected.

Does Thailand have capital gains tax?

Thailand does not have a separate capital gains tax. Investment gains are treated as assessable income under the progressive tax system. LTR visa holders benefit from exemptions on foreign-sourced capital gains, and gains from the Thai stock exchange are exempt for all individuals.

How much does it cost to live in Thailand?

A mid-tier lifestyle in Bangkok or Chiang Mai costs approximately $1,300 per month, covering rent ($700), food ($400), utilities ($100), and transport ($100). Total costs range from $1,400 to $3,800 depending on location and lifestyle.