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BOI Smart Visa and Digital Talent Programs for AI Specialists in Thailand

Thailand offers several visa pathways specifically designed to attract AI specialists, digital talent, and high-skilled professionals. The Smart Visa programme, Long-Term Resident (LTR) Visa, and BOI work permit facilitation together create a comprehensive framework for companies seeking to bring foreign AI expertise into Thailand. This guide covers every visa programme relevant to AI talent recruitment and how companies can use these alongside BOI investment incentives.

Funding Amount
Non-monetary: visa and work permit facilitation; combined with BOI tax incentives for employing company
Last Updated
February 9, 2026
BOI Smart Visa and Digital Talent Programs for AI Specialists in Thailand
Who Can Claim This Funding?
  • Foreign AI specialists, data scientists, ML engineers, and AI researchers for Smart T Visa
  • Foreign investors investing THB 20 million+ in AI companies for Smart I Visa
  • Senior executives (THB 200,000+/month) at AI companies for Smart E Visa
  • AI startup founders with NIA-endorsed business plans for Smart S Visa
  • High-earning professionals (USD 80,000+/year) for LTR Visa
  • BOI-promoted companies seeking to bring in foreign AI trainers and experts
How to Claim
  1. Determine the appropriate visa category based on the foreign expert's profile and engagement type
  2. For Smart Visa: obtain endorsement from the relevant Thai agency (DEPA for digital/AI)
  3. For LTR Visa: submit application through the LTR Visa portal with income and qualification documentation
  4. For BOI work permit: apply through the BOI One-Stop Service Centre (3-day processing)
  5. For short-term training visits: arrange business visa and training schedule documentation
  6. Ensure the employing company's BOI promotion covers the foreign expert's role
  7. Register any training delivered by foreign experts with the DSD for 200% deduction eligibility
  8. Maintain records for immigration compliance and BOI annual reporting

Thailand's AI Talent Attraction Strategy

Thailand faces an AI talent gap that threatens its Thailand 4.0 ambitions. The National AI Strategy Committee has estimated that Thailand needs over 70,000 AI-skilled workers by 2027, but the current domestic supply falls far short. To bridge this gap, the Thai government has created multiple visa programmes to attract foreign AI talent while simultaneously investing in domestic AI education.

For companies investing in Thailand under BOI promotion, the ability to quickly and efficiently bring in foreign AI experts is often as valuable as the tax incentives. The BOI's role in visa and work permit facilitation is a critical component of the overall investment promotion package.

Smart Visa Programme

The Smart Visa was launched in 2018 and expanded in 2023 specifically to attract four categories of skilled foreigners. The programme is administered by the BOI and provides significantly more favourable conditions than standard work permits.

Smart Visa Categories

Smart T (Talent): For highly skilled professionals working in targeted industries (including AI and digital technology).

Requirements:

  • Employment contract with a Thai company or organisation in a targeted industry
  • Monthly salary of at least THB 100,000 (approximately USD 2,800)
  • Relevant expertise, qualifications, or work experience in the targeted field
  • The employer must be endorsed by a relevant Thai government agency

Benefits:

  • Up to 4-year visa (renewable)
  • No work permit required (Smart Visa itself authorises work)
  • No 90-day reporting requirement (annual instead)
  • Spouse and dependants receive Smart O visa with right to work
  • No requirement for the employer to maintain 4:1 Thai-to-foreign employee ratio

Smart I (Investor): For foreign investors investing at least THB 20 million in targeted industries.

Benefits:

  • Same as Smart T
  • Can invest in or establish AI companies in Thailand
  • Particularly relevant for AI venture capital and startup founders

Smart E (Executive): For senior executives (minimum THB 200,000/month salary) at companies in targeted industries.

Benefits:

  • Same as Smart T and Smart I
  • For C-suite and senior leaders at AI companies

Smart S (Startup): For entrepreneurs starting businesses in targeted industries including AI and digital technology.

Requirements:

  • Must have a viable AI/tech startup plan
  • Must participate in a programme endorsed by the National Innovation Agency (NIA) or other designated incubator/accelerator
  • Deposit of at least THB 600,000 in a Thai bank account

Benefits:

  • 2-year visa (renewable to 4 years upon achieving milestones)
  • Can establish and operate an AI startup
  • Access to Thai startup ecosystem and government support

Smart Visa for AI Trainers and Consultants

AI trainers and consultants can qualify for the Smart T visa if:

  • They are employed by (or contracted to) a company in a targeted industry
  • Their monthly compensation meets the THB 100,000 threshold
  • They have demonstrable AI expertise (degrees, certifications, published work, or significant work experience)

This pathway allows companies to bring in foreign AI trainers for extended engagements (up to 4 years) without the complexity of standard work permit applications.

Long-Term Resident (LTR) Visa

Launched in September 2022, the LTR Visa is Thailand's newest programme for attracting high-skilled foreigners. It offers a 10-year renewable visa with exceptional benefits.

LTR Visa Categories Relevant to AI Professionals

High-Skilled Professionals: Requirements:

  • Employment with a company in Thailand (or remote work for a foreign employer)
  • Annual income of at least USD 80,000 in the current or previous two years
  • If income is between USD 40,000-80,000, must hold a master's degree or above, or hold IP/patents, or have received Series A funding
  • Must work in a targeted industry (including AI, digital technology, electronics, and automation)

Benefits:

  • 10-year visa (renewable)
  • Flat 17% personal income tax rate (vs. progressive rates up to 35%)
  • No requirement to report every 90 days (annual reporting only)
  • Expedited work permit processing (within the visa)
  • Dependants receive similar benefits
  • Digital work permit (no physical document needed)

Remote Workers (Digital Nomad Category): Requirements:

  • Employment with or contract from an established foreign company
  • Annual income of at least USD 80,000
  • At least 5 years of relevant work experience
  • Health insurance with minimum USD 50,000 coverage

Benefits:

  • Same as High-Skilled Professionals
  • Can work remotely from Thailand for foreign employers
  • Thai income from local activities is taxed at the flat 17% rate

LTR Visa for Foreign AI Experts

The LTR High-Skilled Professionals category is ideal for senior AI specialists, data scientists, and AI researchers who command high salaries. The flat 17% personal income tax rate is particularly attractive compared to the standard progressive rates (up to 35% for income over THB 5 million).

For companies, the LTR visa provides a stable, long-term basis for foreign AI experts without the annual renewal complexity of standard work permits.

BOI Standard Work Permit Facilitation

For companies with BOI promotion but whose foreign employees do not qualify for Smart or LTR visas, the BOI provides standard work permit facilitation that is still significantly faster and easier than the general process.

BOI Work Permit Advantages

  • 3-day processing: Applications through the BOI One-Stop Service Centre are processed within 3 working days
  • No job advertising requirement: No need to prove the position cannot be filled by a Thai national
  • Relaxed ratios: Standard 4:1 Thai-to-foreign ratio can be waived for specialised positions
  • Multi-year permits: Work permits can be issued for up to 4 years (matching the BOI visa)
  • Combined visa and work permit processing: BOI coordinates with immigration for simultaneous visa and work permit issuance

Short-Term Training Visits Under BOI

For foreign AI trainers conducting short-term training (less than 15 days), the BOI facilitates a simplified process:

  • Business visa (Non-B) with fast processing
  • Short-term work permit exemption for trainers delivering approved programmes
  • No minimum salary requirement for short-term engagements
  • Multiple-entry arrangements for repeat training visits

This is particularly useful for companies that engage Pertama Partners' international AI trainers for periodic on-site training modules.

How Companies Bring in Foreign AI Trainers and Experts

Option 1: Smart T Visa (Long-Term Engagement)

Best for: Senior AI specialists or lead trainers on engagements of 1-4 years. Requirements: THB 100,000+/month salary, relevant AI expertise. Timeline: 30-45 days for initial application.

Option 2: LTR High-Skilled Professional (Long-Term)

Best for: Senior AI experts earning USD 80,000+/year. Requirements: Income threshold, targeted industry employment. Timeline: 60-90 days for initial application.

Option 3: BOI Work Permit (Standard)

Best for: Foreign employees at BOI-promoted companies who do not meet Smart/LTR criteria. Requirements: Employment at a BOI-promoted company, qualifications relevant to the position. Timeline: 3 working days through BOI One-Stop Service Centre.

Option 4: Short-Term Training Visit

Best for: International trainers delivering periodic workshops or bootcamps. Requirements: Business visa, invitation from the Thai company, training schedule. Timeline: 1-2 weeks for visa processing.

Combining Visa Programmes with BOI Tax Incentives

The real power of Thailand's AI talent strategy emerges when visa programmes are combined with BOI tax incentives:

  1. Company receives BOI promotion → CIT exemption for up to 8-13 years
  2. Company claims 200% training deduction → AI training costs effectively halved
  3. Foreign AI experts enter on Smart/LTR visa → Streamlined immigration with personal tax benefits
  4. Foreign experts train Thai staff → Training qualifies for merit-based CIT extension
  5. Net result: Company pays minimal corporate tax, foreign experts pay reduced personal tax, and Thai workforce is trained in AI — all supported by government incentives

How Pertama Partners Helps with AI Talent Mobility

Pertama Partners supports companies navigating Thailand's visa and work permit landscape for AI talent:

  • Visa pathway advisory: We help identify the best visa category for your foreign AI specialists based on their profile and engagement duration
  • BOI coordination: For BOI-promoted companies, we coordinate with the BOI One-Stop Service Centre for work permit processing
  • Training programme structure: We design training engagements that optimise for both visa requirements and BOI incentive claims
  • International trainer deployment: Our AI trainers hold appropriate visas and work authorisations for Thailand delivery
  • Compliance support: We ensure all training and employment documentation meets BOI, immigration, and labour law requirements

Contact us to discuss bringing AI talent into your Thai operations and maximising the combined benefits of BOI incentives and talent visa programmes.

Frequently Asked Questions

Frequently Asked Questions

The Smart Visa (up to 4 years) is designed for talent working at Thai companies in targeted industries, with a lower salary threshold (THB 100,000/month). The LTR Visa (10 years) targets higher-earning professionals (USD 80,000+/year) and offers the added benefit of a flat 17% personal income tax rate. For senior AI experts earning high salaries, the LTR visa is usually more attractive. For mid-career AI professionals working at Thai companies, the Smart Visa is often the better fit.

Yes. There is no hard limit on the number of Smart Visa holders a company can sponsor, provided each applicant individually meets the criteria. The sponsoring company must be endorsed by a relevant Thai government agency (such as DEPA for digital technology). BOI-promoted companies typically find it easier to get this endorsement as the BOI can coordinate with DEPA.

Thailand normally applies progressive personal income tax rates from 0% to 35% (with the top rate applying to income over THB 5 million/year). For a senior AI specialist earning THB 300,000/month (THB 3.6 million/year), the normal effective tax rate would be approximately 25%. The LTR flat 17% rate saves this individual roughly THB 288,000 per year in taxes — a significant benefit that helps attract top AI talent.

Yes, but with conditions. The LTR Remote Worker category allows foreign professionals to live in Thailand and work remotely for foreign employers. They must earn at least USD 80,000/year and have 5+ years of relevant experience. This is useful for AI researchers, data scientists, or engineers who want to be based in Thailand while working for overseas companies. However, any Thai-sourced income is taxed at 17%.

Smart Visa holders can change employers within Thailand's targeted industries by updating their Smart Visa endorsement. They must notify the BOI within 15 days of the change and secure endorsement from the new employer. The visa itself does not need to be re-issued, but the work authorisation transfers to the new employer after BOI approval. There is no gap period — the visa holder can continue working during the transfer process.

Available AI Courses
  • AI Leadership and Strategy for Foreign Executives
  • Thai AI Ecosystem Orientation for International Experts
  • Cross-Cultural AI Training Delivery
  • AI Knowledge Transfer and Capability Building
  • Technical AI Skills for Smart Visa Holders
  • AI Research Collaboration with Thai Institutions
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