Oorinara

Got my LTR-H in mid Feb at OSOS, Bangkok. Validity - visa: 10yr - work permit: 5 yr - stay permit: 4.5 yr, sync with my passport expiry, with note that it ought to be 5 yr Timeline - early Dec: submitted application - during Dec: more docs requested (on work and company info at most) - mid Jan: pre-qualification received - early Feb: canceled my previous visa - mid Feb: LTR-H visa stamped

I find 17% PIT for HSP is on “assessable (read: gross)” income, with neither deduction nor allowances such as Provident Fund and Retirement Mutual Fund. So it’s not simply comparable with progressive tax rate which is based on “taxable (read: net)” income.

I reentered thru BKK airport fast track lane (by using another eligibility) on 3 Feb 2023 and found the fast track signboard now lists LTR as one of eligible users.

17% Personal Income Tax (PIT) for High Skilled Pro (HSP) Decree 743/2022 says 17% PIT on “assessable” income https://ltr.boi.go.th/documents/Royal-Decree-743.pdf In turn, generally progressive tax rates applicable to “taxable” income. ”Taxable” income = “Assessable” income - deductions - allowances (such as eligible insurance premium, Retirement Mutual Fund and Provident Fund) https://www.rd.go.th/english/6045.html Wondering if anyone knows 17% PIT for HSP on “assessable” or “taxable” income. Many thanks!