@Michael *******
It’s laid out clearly, and part of my meeting today was a clear explanation of this and other LTR benefits. Foreign income is not taxable in Thailand if you are on any category of LTR, regardless of how much you bring in to Thailand. Those in the highly skilled professionals category, who are working in Thailand pay 17% tax on the income earned in Thailand. For all the other categories of LTR, income earned inside Thailand is taxable at the regular Thai rates.