2026泰国LTR长期居留签证新规详解 | BOI官方指南
作者：东南亚合规中心编辑团队
TL;DR · 核心要点
泰国投资促进委员会（BOI）于2025年正式发布2026年度LTR（Long-Term Resident）签证优化细则，强化对高潜力外籍人才与投资者的吸引力。核心调整包括：1）投资门槛微调——金融资产要求维持50万泰铢，但新增“BOI promoted business investment”可抵扣30%额度；2）收入标准提升至8万泰铢/月（或100万泰铢/年），远程工作者需提供连续12个月境外雇主合同及完税证明；3）健康保险强制覆盖全家庭成员且保额不低于40万泰铢；4）BOI认证企业高管可享加急审批（7个工作日内）。新规自2026年1月1日起强制适用，过渡期申请须在2025年12月15日前提交。对中资企业而言，需同步更新员工外派政策、合规审核保险与收入文件，并优先通过BOI推荐通道申办以缩短周期。
✅ 合规行动清单 · Compliance Checklist
- ›立即核查外派员工收入证明是否满足8万泰铢/月标准，并补足近12个月境外完税凭证（2025年12月15日前完成）
- ›为拟申请LTR的高管及家属采购符合BOI要求的全额健康保险（保额≥40万泰铢，含门诊与住院全覆盖）
- ›如企业已获BOI促进资格，向BOI秘书处提交LTR申请人推荐函，启动7日加急审批通道
- ›Verify and supplement all LTR applicants’ income documentation to meet the THB 80,000/month threshold, including 12-month overseas tax certificates—due by Dec 15, 2025
- ›Procure BOI-compliant health insurance (min. THB 400,000 coverage) for principal applicant and all dependents before submission
- ›Submit official LTR recommendation letter via BOI’s e-Service portal if your company holds BOI promotion status, to activate 7-day expedited processing
English Summary
The Thailand Board of Investment (BOI) has released updated Long-Term Resident (LTR) visa requirements effective January 1, 2026. Key changes include: (1) Investment threshold remains at THB 500,000 in Thai financial assets, but BOI-promoted business investments now qualify for a 30% credit toward this requirement; (2) Monthly income threshold raised to THB 80,000 (or THB 1M annually), with remote workers required to submit 12 consecutive months of foreign employment contracts and overseas tax filings; (3) Mandatory health insurance covering all dependents with minimum coverage of THB 400,000; (4) Expedited processing (within 7 working days) for executives of BOI-certified companies. Applications under the old rules must be submitted by December 15, 2025. Foreign businesses—especially those with Chinese ownership—must review expatriate onboarding workflows, validate insurance policies, and leverage BOI endorsement to avoid delays and ensure compliance.
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