Most Irish applicants approach Thailand's Long-Term Resident (LTR) Visa by asking "how much do I earn?" That is the second question. The first one is simpler and it decides everything downstream: is the company that pays you registered in Thailand, or outside it?
Get that wrong and you will assemble documents for a category you cannot qualify for. Get it right and the four LTR categories sort themselves into two you should look at and two you should ignore.
Start here: where is your employer registered?
Thai long-stay visas divide work into exactly two kinds, and the dividing line is the location of the entity paying you — not your nationality, not where you sit while you work.
| Kind of work | What it means | Visas that allow it |
|---|---|---|
| Working at a Thai company | You work for, or run, a company registered in Thailand — usually with a work permit, or a visa that replaces one. | Non-B; Non-O Marriage; Non-O Parent of Thai Child; LTR Wealthy Global Citizen; LTR Highly Skilled Professional; LTR Wealthy Pensioner; LTR dependents; SMART S |
| Remote work from Thailand | You work for a foreign employer while living in Thailand, are self-employed through a company outside Thailand, or freelance for clients outside Thailand. All revenue and income must be from outside Thailand. | DTV; LTR Work-from-Thailand Professional (WFT) |
These two lists are not interchangeable. DTV and LTR-WFT holders are not allowed to derive any income or salary from any Thai company. Conversely, a Thai employment contract is not evidence for LTR-WFT — the employer company must be located outside Thailand, and any Thailand connection in the employer's operations undermines that requirement.
What this means inside the LTR programme
The LTR has four categories. The employer-location question splits them cleanly:
- Employer outside Thailand → Work-from-Thailand Professional (WFT). This is the remote-work category. WFT holders cannot obtain a Thai work permit at all — the visa does not authorise local Thai employment, and there is no digital work permit or work-permit exemption for a Thai company.
- Employed in Thailand → Highly Skilled Professional (HSP), if the role is in a BOI targeted industry. HSP holders can apply for a work permit with any company.
- Not employment-based at all → Wealthy Global Citizen (WGC) or Wealthy Pensioner (WP), which qualify on assets or passive income. Both of these can also get a work permit with any company if they later take a Thai job.
Book a free consultation to confirm which LTR category matches your employment
LTR Work-from-Thailand Professional — for Irish nationals employed by a company outside Thailand
This is the category for an Irish national working remotely from Thailand for a qualifying foreign employer. Three conditions must all be met.
Condition 1 — your income (one of):
- Average personal income of at least USD 80,000/year over the past 2 years; or
- Average personal income of USD 40,000–80,000/year and one of: a master's degree or higher; full and complete ownership of intellectual property; or Series A funding of at least USD 1,000,000.
USD 40,000–80,000 on its own is not sufficient. The second proof point is mandatory on that route.
Condition 2 — your employer (one of):
- A public company listed on a stock exchange; or
- A private company with at least 3 years of operation and combined revenue of at least USD 50,000,000 in the last 3 years; or
- A wholly owned subsidiary of a company meeting one of the above (the parent holds 100% of shares).
The employer must be located outside Thailand.
The revenue threshold is USD 50,000,000 in combined revenue over the last three years — not a single-year figure, and not the much higher number that circulates in nomad forums. On evidence, BOI generally expects audited financial statements as filed with the regulatory authorities, or the employer's corporate income-tax filings showing qualifying revenue. A self-issued revenue-summary letter alone is not sufficient. If you are relying on the wholly-owned-subsidiary route, the claim is incomplete without evidence that the parent company itself meets the listed-company or revenue test — for example a shareholder list certification.
One risk worth planning for: BOI may request full, unredacted audited statements after your initial submission. If your employer will not release them, that is the point at which an application stalls.
Condition 3 — health coverage or savings (one of):
- Health insurance covering hospitalisation and medical treatment in Thailand for at least USD 50,000, with at least 10 months of remaining coverage;
- Currently receiving social security benefits in Thailand (latest month's SSO payment receipt, employee name list submitted by the company for SSO, and SSO card); or
- Bank statements showing at least USD 100,000 maintained for 12 months.
Evidence must match the option you choose. Superannuation, pension fund, or other locked retirement balances do not satisfy the USD 100,000 savings option unless converted to accessible cash in your personal account for the full 12 months.
Documents for WFT
All WFT applications need: passport biodata page; a passport-style photograph (white background, formal or business attire, no glasses, headgear or accessories); a Thailand Digital Arrival Card (TDAC); a criminal record issued by your home country, country of residence, or Thailand; an individual income tax return; and a CV.
On top of that, the employment and company set: an employment letter from the company stating current position, date of employment and date of termination if any; a permission letter authorising you to work remotely from Thailand or other countries; the full employment contract with the overseas company; and evidence of the company's qualifying status.
The BOI and e-Visa portals accept PDF, JPG and PNG only — Word and Excel files are rejected outright.
LTR Highly Skilled Professional — for Irish nationals employed in Thailand
HSP is the category for experts employed by, or providing services to, companies in BOI-targeted industries in Thailand. It is not a fallback for a remote worker whose foreign employer misses the WFT revenue test — it is a different category with a different employment relationship at its centre.
Condition 1 — income (one of): average personal income of at least USD 80,000/year over the past 2 years; or USD 40,000–80,000/year and a master's degree or higher in science or technology. A short online course or vendor certificate does not substitute for the degree on that route.
Condition 2 (one of): employed by contract at a Thai or foreign company in a BOI targeted industry; or proof of expertise in a field specified by BOI.
Condition 3: the same health coverage or savings options as WFT.
The BOI targeted industries are: automotive; electronics; affluent tourism; agricultural and biotechnology; transportation and logistics; automation and robotics; aviation; biofuels and biochemicals; digital; medical; defense; petrochemical and chemical; International Business Center (IBC); circular economy industries such as energy-from-waste and water resources management; and other industries where the applicant holds special expertise as determined by BOI.
The document set tells you what BOI is actually assessing. Alongside your degree evidence, previous employment and achievements, HSP requires an employment letter from the current Thai company (or a signed employment agreement if you have not started yet), a company profile, the most recent audited corporate annual financial statement, the WP.46 employment certificate form signed by the company's director or authorised person, that person's ID card (or work permit if they are foreign), a corporate affidavit and shareholder list, VAT registration certificate (P.P.01), VAT amendment form (P.P.09), and corporate income tax return (Form P.N.D.50).
Two consequences follow. First, income alone does not qualify a Thai business owner or director for HSP — ownership income and director fees are not a substitute for qualifying employment. Second, if you cannot produce the employing company's Thai corporate documents, you do not have an HSP file.
Wealthy Global Citizen and Wealthy Pensioner
Wealthy Global Citizen (WGC): global assets of USD 1,000,000, of which at least USD 500,000 must be investments in Thailand — property, investment in a Thai company, or Thai government bonds. Plus the same Condition 2 health coverage or savings options.
The Thailand investment must be evidenced, not declared. Accepted evidence is a Department of Lands sale and purchase agreement or title deed, a leasehold with at least 10 years remaining, a construction agreement, Thai government bonds with a remaining maturity of no less than 5 years, or shareholder/direct investment evidence in a Thai company. A bank deposit or transfer alone does not satisfy the USD 500,000 Thailand investment — cash can support your global-assets evidence or the USD 100,000 savings option, but it is not the investment path.
Wealthy Pensioner (WP): minimum age 50. Passive or unearned income of at least USD 80,000/year; or USD 40,000–80,000/year plus USD 250,000 invested in Thailand. Plus the same health coverage or savings condition.
Income here must be genuinely passive or unearned — employment income does not qualify regardless of amount. Evidence is an individual income tax return (SA100, Form 1040 with 1099s, T1 General, BIR60, P.N.D. 90/91, or equivalent), or a pension certificate with 12 months of bank statements, or dividend income evidenced by an auditor-issued company financial report, minutes of meeting, and company shareholder list. A provident-fund statement showing contributions is not enough — BOI is looking for evidence that you are receiving distributions, not accumulating a fund.
Work permits: the one table Irish applicants get wrong
Work-permit rules differ by LTR category. Do not treat all LTR visas the same.
| Category | Thai work permit |
|---|---|
| LTR Wealthy Global Citizen | Yes — any company. Exempt from the 4:1 Thai staff ratio, exempt from minimum registered share capital, no minimum salary. |
| LTR Highly Skilled Professional | Yes — any company. Same exemptions. |
| LTR Wealthy Pensioner | Yes — any company. Same exemptions. |
| LTR dependents | Yes — any company. Same exemptions — including dependents of a WFT holder. |
| LTR Work-from-Thailand Professional | No — not allowed at all. Remote work for a foreign employer only. A Thai work permit will not be granted. |
The asymmetry is worth reading twice: a WFT principal cannot get a work permit, but their dependent spouse can. Collection for the categories that allow it is at the Department of Employment, TIESC One Stop Service Center for Visa and Work Permit at One Bangkok, and takes 3–5 working days (longer if additional documents are requested).
If your employer doesn't meet the WFT company test
This is the most common Irish scenario: an income comfortably over USD 80,000, working remotely for a mid-size company or as a contractor, and an employer that is neither stock-exchange listed nor turning over USD 50,000,000 across three years.
HSP is not the answer. HSP is built around employment with a company in a BOI targeted industry and a Thai corporate document set. Switching categories does not fix a foreign employer that fails Condition 2.
The route that does fit is the DTV. It is the standard recommendation for remote employees, freelancers and self-employed applicants working outside Thailand, and it does not test your employer's revenue at all. The gate is ฿500,000 / $17,000 in personal savings, maintained 3 months. It is a 5-year multiple-entry visa with validity running from the visa issue date, and each entry allows a stay of up to 180 days — not "six months", and not five years of uninterrupted residence on one trip. Minimum age is 20.
Two DTV realities to plan around. The in-country 180-day extension is often denied, so the default advice is a border run and re-entry on the DTV before the stay permit ends rather than relying on an extension. And your documents must show no Thailand connection: a remote-employment contract must not mention Thailand, freelance client contracts must not mention Thailand, and your CV's current role must show zero Thailand connection — no Thai addresses, clients, suppliers, partners or brands.
Applying as an Irish national
The BOI endorsement stage can be submitted from anywhere. Where nationality starts to matter is the visa issuance stage and, if you take the DTV route instead, the embassy submission.
Which mission covers you. Issa's embassy data lists Ireland as served by the Thai mission in London, with a processing time of about 2 weeks. That processing time applies across visa types, LTR included.
Overseas LTR issuance. If you choose to have the visa issued overseas rather than in Bangkok, it must be in your country of citizenship or residency, and you must remain in that country until the visa is issued. Fees can vary by location and currency and can be considerably higher than the Thailand figure — confirm with the specific embassy before paying.
Police clearance for a DTV via London. Applicants in Ireland submitting through London need an Irish police certificate, issued within 6 months of submission. Obtain it before applying. Irish applicants are also flagged as able to reapply after a rejection, though an in-person interview may be required on a reapplication.
DTV government fee for Ireland: GBP 300 at the London mission. Issa's service fee is quoted separately by tier — DIY free, Plus ฿3,000 / $89, or Full Service ฿10,000 / $299. Service fee and government fee are always two separate figures.
Tax documents. For every LTR category, the individual income tax return is the income evidence. BOI names P.N.D.90/91, BIR60, Form 1040, SA100, T1 General "or equivalent" — an Irish return filed with the Revenue Commissioners falls under the equivalent clause. Convert non-euro figures using the World Bank official exchange rate.
Process, timeline and fees
The LTR runs in two stages: BOI endorsement, approximately 2 months; then visa issuance, which must be initiated within 2 months of endorsement. Total is roughly 4 months.
The Qualification Endorsement is not the visa. It confirms BOI has approved your qualifications; you cannot reside in Thailand on the endorsement alone.
Fees, quoted as two separate lines:
- Issa service fee for the BOI endorsement: ฿35,000 / $1,059
- Government fee on issuance in Thailand: ฿50,000 / $1,520, collected by TIESC in cash or Thai mobile banking QR (card available at 3% if arranged in advance). If issued overseas, the fee is embassy-dependent.
If the LTR application is not endorsed, the Issa service fee is refunded under the money-back guarantee. Note the exception: if BOI later requests full, unredacted audited statements and the client cannot provide them, that refund may be forfeited.
Health insurance is not required at first submission — submit it once BOI requests it, and it must be active on the date of the additional-document submission.
If you attend One Bangkok for issuance, the dress code is formal: no bare shoulders; a collared shirt for men, a collared shirt or blouse for women; closed-toe shoes, no slippers or sandals. Your passport photo must match the same standard. Morning appointment slots tend to skip interviews.
Dependents
Spouse and children under 20 can apply, to a maximum of 4 dependents per main holder. Each dependent is a separate BOI application and must be issued at the same location as the main applicant. The consent form for sponsorship of a dependent should not be submitted at initial BOI submission — it requires the main applicant's LTR number first and is submitted during the additional-document stage, signed by both parties.
After approval
- LTR replaces the standard 90-day address reporting with a single annual address check-in.
- LTR visas in all categories, dependents included, are issued multiple-entry — no separate re-entry permit is needed.
- The 10 years is issued as an initial 5-year stamp plus a 5-year extension. Before the first five years expire you must submit documents at the LTR office at One Bangkok showing you still satisfy the qualification requirements.
- Maintain your Condition 3 coverage or savings for as long as BOI requires.
- If you renew your passport, the LTR stamp must be transferred regardless of where the passport was renewed.
Tax
The tax benefit differs by category. WFT, WGC and WP holders receive a foreign-sourced income exemption; for WFT this applies to qualifying income from a foreign employer. HSP is different — a 17% capped flat tax rate on qualifying employment income, plus corporate tax relief for the employing company. Confirm any of this with a tax advisor before relying on it. Money you bring in as remitted personal capital — the USD 100,000 savings balance, for example — is not the same as salary remitted from a foreign employer, so keep transfer records that distinguish the two.
Frequently asked questions
My employer's revenue is close to the threshold. What exactly is being measured?
Combined revenue of at least USD 50,000,000 over the last 3 years, for a private company with at least 3 years of operation. Alternatively, being listed on a stock exchange satisfies the condition with no revenue figure at all, and a wholly owned subsidiary can rely on a parent that meets either test. Evidence should be audited financial statements as filed with the regulatory authorities, or corporate income-tax filings.
I have a Thai job offer. Can I use LTR-WFT?
No. Local Thai employment is not WFT — the employer must be outside Thailand, and WFT does not authorise Thai employment or a work permit. Depending on the role, the routes to look at are LTR-HSP (if it is a BOI targeted industry and you meet the income test) or the Non-B work visa.
Can I work remotely on LTR-WFT and also do some consulting for a Thai company?
No. Remote-work visas do not allow you to derive any income or salary from any Thai company, and WFT cannot obtain a work permit at all.
Do I need to keep the Thailand investment after approval for Wealthy Global Citizen?
What the playbook is explicit about is the Condition 2 health coverage or savings evidence, which must be maintained for as long as BOI requires. Before liquidating any Thailand investment after approval, confirm the current position with legal — do not assume.
Is DTV or LTR the better fit if I earn over USD 80,000 remotely?
Both are legitimate. LTR-WFT gives you 10 years instead of 5, annual reporting instead of 90-day reporting, and the foreign-sourced income exemption — but no work permit, ever, and a materially harder evidence burden centred on your employer. Some applicants prefer the DTV regardless, because a ฿500,000 savings balance is easier to demonstrate than two years of income plus employer financials.
Next steps
Answer the employer-location question first, then check your income against the category it points to. If your employer is outside Thailand, you are choosing between DTV and LTR-WFT. If you will be employed by a company in Thailand, you are looking at HSP, Non-B, or one of the family and founder routes — and WFT is off the table.
Check your eligibility in the Issa Compass app, or book a free consultation with an Issa visa specialist to have your employment structure reviewed before you commit to a category.
