💎 LTR Visa — 17% Flat Tax (Highly-Skilled Professional) · NYC สอบถามเจ้าหน้าที่เพื่อรับใบเสนอราคา all-in
💎 LTR-HSP 17% flat — NYC สอบถามเจ้าหน้าที่ all-in · saves สอบถามเจ้าหน้าที่เพื่อรับใบเสนอราคาM/yr vs 35% bracket · PND90 + election filing
LTR Visa — 17% Flat Tax (Highly-Skilled Professional) falls under §40(1) Thai-source salary only; foreign-source income remitted is EXEMPT of the Thai Revenue Code. Filing party: LTR-HSP holder + BOI-listed target-industry employer.
Rate: 17% flat on §40(1) Thai-sourced income (no progressive bracket). Deductions/credits: None against the 17% flat rate (already concessionary); personal allowances forfeited.
Penalty for late/incorrect: Loss of 17% election if conditions breached — back-taxed at progressive rate + interest — can block visa/work-permit renewal.
NYC handles calculation + e-Filing via RD portal + 50bis certificates + free RD audit response — flat สอบถามเจ้าหน้าที่เพื่อรับใบเสนอราคา.
PND90 with LTR election (Royal Decree 743 §4)
17% flat on §40(1) Thai-sourced income (no progressive bracket)
31 March (online: 8 April); election made on first return
None against the 17% flat rate (already concessionary); personal allowances forfeited
50bis certificates / payslips / deduction receipts
NYC computes per 17% flat on §40(1) Thai-sourced income (no progressive bracket) + None against the 17% flat rate (already concessionary); personal allowances forfeited
Submit via RD portal · PND90 with LTR election (Royal Decree 743 §4) · before 31 March (online: 8 April); election made on first return
Bill Payment QR / refund via PromptPay within 7 working days
Keep records 5 years for RD audit (Revenue Code §19)
17% flat on §40(1) Thai-sourced income (no progressive bracket)
PND90 with LTR election (Royal Decree 743 §4)
31 March (online: 8 April); election made on first return
LTR-HSP holder + BOI-listed target-industry employer
§40(1) Thai-source salary only; foreign-source income remitted is EXEMPT
None against the 17% flat rate (already concessionary); personal allowances forfeited
Loss of 17% election if conditions breached — back-taxed at progressive rate + interest
PromptPay 7 working days / bank transfer 14 days · 3-year statute
All-in สอบถามเจ้าหน้าที่เพื่อรับใบเสนอราคา: calc + e-Filing + 50bis + RD audit response
Royal Decree 743 B.E. 2565 §4 + BOI LTR-HSP target industries
💎 LTR Visa — 17% Flat Tax (Highly-Skilled Professional) · NYC สอบถามเจ้าหน้าที่เพื่อรับใบเสนอราคา all-in
First-party answers on the 180-day Thai tax residence test, foreign-sourced income remitted into Thailand, personal and corporate filings, statutory accounting under the Accounting Act B.E. 2543, and claiming double tax agreement relief — grounded in the Revenue Code and Revenue Department guidance. General information only, not a case-specific tax ruling. Our staff quote fees per matter by phone, LINE or email. (19+ search topics covered)
Need your documents reviewed or your case assessed? Ask our team by phone, LINE, or email. We reply within two hours during business hours (Mon–Sat 9:00–18:00 ICT).
Claiming DTA relief usually requires a Certificate of Residence (R.O.22) from the Thai Revenue Department together with consistent income evidence, and the translation often has to be certified before use abroad.
Prefer not to handle the queues yourself, or worried about a rejection? Send us photos of your documents for a free pre-check. We handle the full chain — obtaining certified copies, translation, certification and submission — and keep you updated at each step. Reach us on LINE, phone or email during business hours.
Tax residence, treaty relief, and foreign tax credits are separate mechanisms; using the wrong one leads to double taxation.
| Route | When to use | Certifying authority | Approx. duration | Rejection risk |
|---|---|---|---|---|
| Certificate of tax residence (R.O.21 / R.O.22) | You must prove Thai tax residence to a foreign tax authority | The Revenue Department | Variable, depending on how complete your filed returns are | Missing returns for the referenced year block issuance |
| Claim relief under a double tax agreement | You earn income from a country with a treaty with Thailand | The Revenue Department and the counterpart tax authority | Variable, per the mechanism that country applies | Assuming a treaty exempts all tax — most allocate taxing rights or grant a credit |
| Refund of over-withheld tax | Withholding exceeded the treaty rate | The tax authority of the withholding country | Highly variable — often several months | Missing the refund filing deadline forfeits the claim |
Timelines above are practical estimates from live casework and can change with each authority's policy; confirm with the receiving authority before booking travel. If you would rather not test routes by trial and error, our advisers can assess which route fits your case.
Our team has worked on cross-border documents, certified translation and government liaison since 2015. Most rejections we see are not caused by missing paperwork but by choosing the wrong route on day one, so we always start with a case assessment.
We look at your destination, purpose and deadline, then tell you which certification route applies — and which steps you can skip.
Name spelling, consistency across documents, document age and translation format are checked before anything reaches a counter.
We sequence the steps around your appointment or travel date and flag bottlenecks in advance.
We read the refusal reasons, identify the underlying cause, and plan a resubmission that answers what the authority asked for.
Rather not learn by trial and error? Send your case details and document photos for a review — reach us on LINE, phone or email during business hours.
Claiming DTA relief normally requires a certificate of tax residence from the treaty country plus supporting documents specified by the Revenue Department. Allow time for issuance.
Financial statements to the DBD, tax filings to the Revenue Department and social security contributions are separate obligations with separate deadlines. Build one combined calendar.
Social security registration, withholding tax and work permit conditions must be consistent. Mismatched job titles can affect both tax and immigration files.
Tax invoices, receipts and accounting support must be kept for the period required by accounting law and the Revenue Code. Scans alone may not satisfy an audit.
Filing obligations and treaty relief are separate questions. Confirm residency status and the applicable treaty terms before concluding.
Shared accounts make business expenses hard to prove and are a frequent audit issue.
Rates and thresholds change. Always cite the current Revenue Department announcement rather than an undated blog figure.
Returns filed without verifiable documentation can lead to queries and later assessments.
Requirements differ by authority and destination country and can change. Confirm current conditions with the receiving authority, or ask our team by phone, LINE or email.
These topics reflect the rules and practice of the relevant authorities and can change. Confirm with the receiving authority, or ask our team by phone, LINE or email.
One document set often moves through several stages — translation, notarial certification, legalization and finally a visa filing. The links below follow that real sequence.
Authority requirements change. Verify with the receiving authority before filing, or ask our team by phone, LINE or email.
Choose a Thai visa consultant by how well they match a visa category to your actual situation and long-term plan, not by the fastest route in. Ask them to explain the conditions for maintaining status after approval, including 90-day reporting and re-entry permits, and to separate government fees from their service fee.
| Option | Best for | What to know |
|---|---|---|
| Apply yourself | Applicants comfortable reading official notices with complete documents | You must track condition changes and reporting deadlines yourself. |
| Consultant for the first application only | New arrivals | Plan the extension path at the first application, not near expiry. |
| Ongoing annual support | Long-stay residents and families | Define whether reporting and extensions are inside the scope. |