---
title: "\"The LTR is tax-free\" is wrong for one of its four categories | Visa Centre"
canonical_url: "https://thailandvisacentre.com.au/news/ltr-visa-tax-exemption-which-category"
brand: "au-th"
content_type: "news-update"
jurisdiction: "Australia and Thailand"
locale: "en-AU"
published_at: "2026-10-17T16:09:35.198Z"
reviewed_at: "2026-10-17T16:09:35.198Z"
source_revision: "2026-10-17T16:09:35.198Z"
content_sha256: "32101e690146d770561ea448ba1113db6fba10d696c262e90be0f6d5bd62c1f0"
official_citations: ["https://ltr.boi.go.th/", "https://ltr.boi.go.th/documents/Royal%20Decree%20issued%20under%20the%20Revenue%20Code%20No.743%20(EN"]
relevant_service_links: []
---

# "The LTR is tax-free" is wrong for one of its four categories | Visa Centre

Royal Decree 743's foreign-income exemption covers three of the four LTR categories - not the fourth. Which one you apply under decides your tax treatment.

> General information only. Immigration rules, fees and processing conditions can change. Confirm current requirements against the cited official authority and obtain case-specific professional advice where needed.

## News, Tag, 1

LTR visa

## News, Tag, 2

Tax residency

## News, Tag, 3

Choosing a route

## News, Action

Establish which category you would actually qualify under before you weigh the tax treatment. The benefit follows the category; the category does not follow the benefit.

Read the decree rather than a summary of it, if the tax treatment is material to your decision. BOI publishes the English translation and it is short.

⚠ Take the case-specific question to someone licensed for it. Whether a particular remittance falls inside the exemption, how it interacts with your Australian tax position and the double tax agreement, and what "continuing to meet the qualifications" requires of you year on year are tax questions. We do not answer those and we will say so plainly rather than guess.

What is ours: telling you which LTR category your circumstances actually fit, whether the LTR beats the annual route for you at all, and preparing the application if it does. We are accountable for that part.

## News, Byline

By the Visa Centre desk

## News, Inshort

Royal Decree No. 743 B.E. 2565 exempts foreign-sourced income brought into Thailand from Thai personal income tax for LTR holders in three categories — Wealthy Global Citizen, Wealthy Pensioner, and Work-from-Thailand Professional. The fourth category, High-Skilled Professional, does not receive that exemption; it receives a reduced 17% withholding rate on employment income in targeted industries instead. Both are real benefits and they are not the same benefit. Which category you apply under therefore decides which tax treatment you live under — and "the LTR is tax-free" is shorthand that hides exactly that fork.

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