Thailand Smart Visa (BOI) — 5-Type Comparison 2026 (T · I · E · S · O)
Complete playbook for all 5 Smart Visa types: Talent · Investor · Executive · Startup · Others (dependents) under BOI. No separate Work Permit needed. 1-4 year validity. Immigration report every 12 months (vs 90 days). Spouse allowed to work. Endorsement via NSTDA/DEPA/TCELS/NIA. Benchmarked against LTR/Elite/Non-B. Apostille effective 14 Feb 2026. Based on 22-case NYC Legal casework (2022-2025) — 88% success rate.
5 Smart Visa Types
T (Talent 100k+/mo) · I (Investor 20M+) · E (Executive 200k+/mo) · S (Startup 600k deposit) · O (Dependents · spouse can work)
Timeline 6-12 weeks
Smart T/E 6-9 wks · Smart I/S 8-12 wks · Smart O 4-6 wks (filed with principal) · Endorsement 4-6 wks + Visa 2-4 wks
Legal Basis
Immigration Act 2522 §17 · BOI 4/2018 · Labour Ministry 2018 · 13 target industries · Apostille 14 Feb 2026
How is Smart Visa different from Non-B + Work Permit?
Smart Visa is a WP-inclusive visa — no separate work permit required. Valid 1-4 years (vs Non-B annual). Immigration report every 12 months (vs 90 days). Spouse can work without WP. Fast-track lane at airports. Cheaper than Non-B+WP (THB 5-10k vs 15-20k/year). Restricted to 13 BOI target industries only.
What are the 13 target industries?
S-Curve 5: (1) Next-gen Automotive, (2) Smart Electronics, (3) Medical/Wellness Tourism, (4) Agri & Biotech, (5) Food for the Future. New S-Curve 5: (6) Robotics, (7) Aviation & Logistics, (8) Biofuels & Biochemicals, (9) Digital, (10) Medical Hub. BCG 3: (11) HR Development, (12) Environmental Mgmt, (13) Alternative Dispute Resolution. Full list at boi.go.th.
Smart: 4 years, no WP, no 17% tax, must re-endorse each renewal — for 4-8 year stays. LTR: 10 years, Digital WP + 17% flat tax (WFTP/HSP), no re-endorsement — for 10+ year stays. Rule of thumb: ≤4 years use Smart, 5-10 years use LTR, 10+ years use Elite/PR.
What jobs can a Smart Visa holder's spouse do?
Any occupation in Thailand except the 27 professions reserved for Thai nationals (Royal Decree 2522) — e.g., Thai teacher, land broker, Thai lawyer. Can start a company, freelance, be employed, or work remotely for foreign employers. No income cap, but Thai personal income tax applies.
If I stay 180+ days/year, do I pay worldwide tax?
Yes — Smart Visa has no tax privileges. Staying ≥180 days = tax resident, taxed on worldwide income under revised Revenue Code §41 (effective 1 Jan 2024, Por 161/162). If you want 17% flat + worldwide exemption, use LTR (WGC/WP) instead.
Do I need a new endorsement on each renewal?
Yes — every 4-year renewal requires a fresh endorsement from the same authority. If criteria changed (e.g., DEPA updates), you may need to adjust the business plan/contract. Cost: visa THB 10k + endorsement 5-15k + advisor (NYC Legal THB 35k). Start 4-6 weeks before expiry.
Smart S (Startup) — how to show traction in years 2-3?
At least one of: (1) Register a Thai company + hold ≥25% shares + employ ≥3 Thais (year 2) or ≥4 (years 3-5); (2) Funding round ≥THB 5M from VC/Angel; (3) Revenue ≥THB 5M/year. If none, no renewal — must switch to Non-B or leave.
Smart Visa + Apostille 14 Feb 2026 — what changes?
Before 14 Feb 2026: police clearance/degree required Thai embassy legalisation in origin country (2-4 weeks, THB 2,500-5,000). After: single Apostille sticker from competent authority (5-10 days, THB 500-2,000). Cuts Smart Visa filing time by 2-3 weeks and cost by 40-60%.
If my employer terminates me, does my Smart Visa end immediately?
No — 30-day grace period to (1) find a new employer in a target industry + amend contract with BOI, (2) switch to regular Non-B, or (3) depart Thailand. After 30 days without notification: immigration violation, THB 500/day fine up to THB 20,000.
Let NYC Legal file your Smart Visa — all 5 types
Type assessment (T/I/E/S/O), endorsement liaison with NSTDA/DEPA/TCELS/NIA, full Apostille + MoJ translation package (degree, police, marriage, birth), business-plan drafting (Smart S), BOI + Immigration filing, renewals and family bundle — 88% success rate (22-file casework 2022-2025) · Free 20-minute consult · Fee THB 45k-120k per case (depending on type).