Thailand for Remote Workers: LTR and DTV Application Guide 2026

Last updated: May 2026

Last verified: 2026-05-04. Thailand offers two parallel routes for remote workers: the Long-Term Resident Visa (LTR, since September 2022) and the Destination Thailand Visa (DTV, since July 2024). Income figures and tax rules come from the Board of Investment of Thailand (BOI), the Revenue Department, and the official Thai eVisa portal. Verify before submission.

Affiliate disclosure: this page contains one affiliate link to SafetyWing (insurance compliant with the $50,000 health requirement applicable to both visas). Earns us a commission at no cost to you.

Quick facts: LTR vs DTV

	LTR	DTV
Visa name	Long-Term Resident Visa	Destination Thailand Visa
Income/asset requirement	$80,000/year (last 2 years), or $40,000/year + $250,000 in assets	THB 500,000 (~$14,300) in savings/income proof
Duration	10 years (5 + 5 renewable)	5 years multi-entry, 180 days max per entry
Application fee	~$1,700 (THB 50,000)	~$300 (THB 10,000)
Tax	0% on foreign-source income remitted (Royal Decree 743)	0% if you stay <180 days/year; full Thai IRPF if ≥180 days
Family	Spouse + up to 4 children, all on LTR	Spouse + dependents on DTV-O
Health insurance	$50,000 minimum coverage	$50,000 minimum coverage
Processing time	20-30 business days	14-30 business days
Best for	High earners ($80k+) wanting an Asian base with the lowest legal tax setup of any nomad visa worldwide	Mid-tier remote workers ($14k+ savings) doing Thailand-as-rotation, not Thailand-as-residence

What Thailand offers remote workers: LTR vs DTV

Thailand made two distinct moves between 2022 and 2024 that put it on the map for remote workers globally.

In September 2022, the Board of Investment (BOI) launched the Long-Term Resident Visa (LTR) under Royal Decree 743 (B.E. 2565). The LTR is unusual on two fronts: it lasts 10 years (longer than any other nomad-targeted visa worldwide), and it carries an explicit 0% tax on foreign-source income remitted to Thailand. There are four LTR sub-categories, but the one that matters for remote workers is Work-from-Thailand Professionals, aimed at people working remotely for foreign employers or clients with consistent income at $80,000+/year.

In July 2024, Thailand added the Destination Thailand Visa (DTV), implemented from a Cabinet Resolution dated 14 May 2024. The DTV is the lower-tier counterpart: 5-year multi-entry validity, 180 days maximum per entry, financial proof of just THB 500,000 (around $14,300). It targets rotating nomads, not residents.

The two visas are not competitors — they serve different profiles:

The LTR is for someone settling in Thailand long-term as their primary base. High earners, families, people who want Bangkok or Chiang Mai as home. The tax math (Royal Decree 743 + optional 17% flat on Thai income) is the most generous of any digital nomad visa in the world.
The DTV is for someone using Thailand as a rotation hub. Six months in Thailand, six months elsewhere, repeat. The 180-day cap per entry is the central feature, not a bug — it keeps you under Thai tax residency if you cycle out.

You pick the one that matches your situation. If you're earning $40k as a freelancer and want to spend half the year in Chiang Mai: DTV. If you're earning $200k as a senior engineer and want a stable Asian base for your family: LTR. There is no single "Thailand digital nomad visa" — there are two, and they answer different questions.

Eligibility for each visa

LTR — Work-from-Thailand Professionals

You qualify if all of the following apply:

Income: $80,000/year personal income for the last 2 years, OR $40,000/year + $250,000 in assets, OR (Wealthy Pensioners track) $80,000/year pension income.
Employer: foreign company, public-listed or with revenue >$150 million in the last 3 years, OR a private company with $50 million+ revenue.
Profession: at least 5 years' relevant work experience in your stated field.
Health insurance: minimum $50,000 coverage valid in Thailand.
Clean record: no criminal history; no overstays in Thailand or Schengen.

The employer revenue requirement is the trap most freelancers don't see coming. If you contract through a small LLC or work with a roster of small clients, you may struggle to prove the company side. BOI accepts freelancer income if you can document a portfolio of clients and a stable 2-year income history, but the documentation burden is real.

DTV

You qualify under one of two tracks:

Workcation track: you work remotely for a foreign employer or as a freelancer with foreign clients. Proof: employment letter or client contracts, professional portfolio.
Soft Power track: you come to Thailand for cultural activities (Thai cooking course, Muay Thai, traditional medicine, etc.). Proof: enrollment letter from accredited Thai institution.

For both:

Financial proof: bank statement for the last 6 months showing minimum THB 500,000 (~$14,300) or equivalent in any currency.
Health insurance: minimum $50,000 coverage valid in Thailand.
Clean record: no overstays in Thailand.

The DTV is genuinely lower-friction than the LTR. There is no employer-revenue test, no minimum work experience, no asset threshold. The bar is "you're solvent and you have something legitimate to do here."

Income / asset calculation in detail

LTR math

The $80,000/year benchmark applies to personal pre-tax income averaged over the last 2 years. BOI accepts:

W-2/payroll income for employees.
Schedule C / 1099 income for US freelancers.
Audited income statements for company owners.
Mixed income (employment + freelance + dividends) if all are documentable.

Practical example 1 — US senior engineer earning $140,000 base + $20,000 bonus = $160,000/year. Two years of pay stubs + employer letter authorizing remote work from Thailand. Clears the bar with a $80k buffer.

Practical example 2 — UK freelance consultant earning £68,000/year (~$86,000) for the last two years across 8 clients. Submits invoices, contracts, bank statements, and a portfolio. Clears the bar narrowly — BOI may ask follow-up questions on client diversification.

The $40k + $250k assets alternative. If your income runs $40,000-$80,000, you can substitute proven liquid assets of $250,000+ (brokerage statements, term deposits, real estate equity with documentation). This route is rarely the easier one — assembling 6 months of asset statements that consistently show $250k+ requires either real wealth or careful timing.

DTV math

THB 500,000 (~$14,300) is a much lower bar but the proof has its own quirks. The Royal Thai Embassy expects:

Bank statement covering the last 6 months.
Balance must remain at or above THB 500,000 for most of that period — not just a one-day spike.
If the funds are in a foreign currency, the conversion is done at the embassy at submission time using the day's reference rate.
Joint accounts are accepted if you can prove your share.

Practical example — freelance designer with savings of $18,000 USD parked in a brokerage account. Six months of statements show balance between $17,500 and $19,200. Conversion at submission: $18,000 × 33.5 THB/USD = THB 603,000. Clears the bar with margin.

The trap on borderline applicants. If your savings are right at the threshold and the THB/USD rate moves, you can fail an otherwise solid application. Embassies don't budge on conversion. If you're at $14,500-$15,500, plan submission for a week with a stronger dollar.

Tax: the 180-day rule + Royal Decree 743

This is the section that decides whether Thailand makes financial sense or not.

The 180-day rule (applies to everyone)

Section 41 of the Thai Revenue Code defines tax residency as spending 180 or more days in Thailand within a calendar year. If you cross the line, you become a Thai tax resident for that calendar year, and Thailand asserts taxing rights over your worldwide income (with treaty modifications).

If you stay under 180 days, you are a non-resident. Only Thai-source income is taxable, and most remote workers have none.

Royal Decree 743 — the LTR-specific exemption

Royal Decree 743 (B.E. 2565), in force since September 2022, grants LTR holders a permanent exemption from Thai personal income tax on foreign-source income remitted into Thailand, regardless of how many days they spend in the country.

Specifically:

LTR holders can spend 365 days/year in Thailand and remain Thai tax-resident (because they cross the 180-day threshold), but their foreign-source income — salary from foreign employer, freelance income from foreign clients, capital gains, dividends — is exempt from Thai tax even when remitted to Thailand.
Thai-source income (e.g., consulting for a Thai company) is taxable, but LTR holders can elect a flat 17% rate instead of progressive rates up to 35%.

This combination is the most generous tax setup in the world for a remote-worker visa. To put it in perspective:

UAE offers 0% personal income tax across the board, but its Golden Visa requires AED 2 million in assets or property and the cost of living in Dubai is significantly higher. See our UAE guide for the full math.
Spain's Beckham regime offers a 24% flat rate up to €600,000 for 6 years. Higher floor than Thailand's 0%, much shorter window. See Spain DNV guide.
Greece's Article 5C offers a 50% IRPF reduction for 7 years. Effective rate around 16-17% for typical incomes. Stronger than Spain at €30-80k, weaker than Thailand. See Greece DNV guide.
Portugal post-NHR has lost its tax angle. The new IFICI/TISRI applies to specific scientific/research roles, not generic remote workers. See Portugal D8 guide.

DTV tax math

DTV holders are not covered by Royal Decree 743. The Royal Decree was written specifically for LTR. DTV-holder tax treatment follows the standard 180-day rule:

Stay under 180 days/year in Thailand: not Thai tax resident, foreign income not taxed.
Stay 180+ days: full Thai tax residency, worldwide income taxable at progressive rates up to 35%.

This is why the DTV's structural design (max 180 days per entry, multi-entry over 5 years) matters. A nomad who enters in January, stays 179 days through late June, exits to Vietnam or Bali for 2 months, then returns in September for another 90 days, has spent 269 days in Thailand within the calendar year and is a tax resident. The "180 days per entry" is not the same as "180 days per calendar year."

The cleanest DTV pattern for tax purposes:

January-June: ~150 days in Thailand.
July-December: 0 days in Thailand (rotate to Indonesia, Vietnam, Malaysia).
Stay total in calendar year: 150 days. Not tax resident. Foreign income not taxed.

Or:

April-September: ~180 days in Thailand.
October-March (next calendar year): rotate elsewhere.
Calendar-year math: ~120 days in year 1, ~120 days in year 2. Not tax resident in either.

If you mess up the calendar math and spend 200 days in any single calendar year, Thailand can claim tax residency and tax your worldwide income. There's no Royal Decree 743 escape hatch for DTV holders.

Worked example: $80k US W2 salary

LTR holder: - Royal Decree 743 exempts foreign-source income remitted to Thailand → $0 Thai tax on the $80k. - US side: FEIE excludes ~$130,000/year if you meet the bona fide residence test, which LTR holders living in Thailand 200+ days/year normally do → effectively $0 US federal income tax up to FEIE. - Net combined: roughly $0-2,000/year (state/SS/Medicare components are separate).

DTV holder, <180 days in Thailand: - Not Thai tax resident → $0 Thai tax. - US side: physical presence test (330 days outside US) may or may not apply depending on rotation; FEIE qualification depends on time outside US, not time in Thailand specifically. - Net: similar to the LTR case if FEIE qualifies. If you stay in the US half the year, you don't get FEIE and pay full US rates.

DTV holder, ≥180 days in Thailand: - Tax resident → $80,000 taxable in Thailand at progressive rates ≈ 22-25% effective ≈ $17,000-$20,000 Thai tax. - US Foreign Tax Credit offsets US tax, but the floor is the higher of US or Thai rates. - Net combined: roughly $17,000-$20,000.

The gap between an LTR-holder paying $0-2,000 and a DTV-holder-who-overstayed paying $17,000-$20,000 on the same income is the central reason to take the visa choice seriously.

Application paths (eVisa portal vs consular)

LTR application

LTR is processed exclusively through the BOI's LTR portal (ltr.boi.go.th), with consular issuance at the end. The flow:

Register on the LTR portal and submit the dossier online (income proof, employer verification, asset proof, insurance, criminal record).
BOI reviews and issues a Qualifications Endorsement Letter (typically 20-30 business days).
With the endorsement, you book an appointment at any Thai Embassy/Consulate or at the One-Stop Service Center for Visas and Work Permits in Bangkok if you're already in Thailand.
Pay the visa fee (THB 50,000) and receive the LTR stamp.
On entry to Thailand (or within 90 days of issuance), report to the immigration office to get your 5-year work permit (if applicable).

The LTR portal accepts English documentation throughout. No Thai-language requirements.

DTV application

DTV is processed entirely through the Thai eVisa portal (thaievisa.go.th):

Create an account, upload documents (financial proof, employment/client proof, insurance, accommodation).
Pay the THB 10,000 fee online.
Wait 14-30 business days for processing.
Receive electronic visa by email.
Enter Thailand within visa validity (visa validity from issue date, but each entry resets the 180-day clock).

Some Thai Embassies still accept DTV applications in person (consular path), but the eVisa portal is faster and standard for most applicants. Avoid third-party "DTV agents" charging $500-1,500 for portal submissions you can do yourself for $300.

Choosing your path

For LTR there is only one path (BOI portal then consular pickup).

For DTV, the eVisa portal beats the consular path by 1-2 weeks and avoids in-person scheduling at consulates with limited slots. Use eVisa unless you're in a country without it (rare).

Required documents

LTR (Work-from-Thailand Professionals)

Passport, valid 12+ months beyond visa duration, 2 blank pages.
Two recent passport photos.
Employment contract or freelance client contracts.
Employer revenue verification: audited financial statements OR public-listing proof OR employer's tax filings.
2 years of pay stubs / income statements showing $80,000+/year.
Educational/professional credentials (degree, certifications).
Resume showing 5+ years of relevant experience.
Tax returns for the last 2 years (foreign equivalent).
Health insurance certificate showing $50,000+ Thailand coverage.
Criminal record certificate from home country, apostilled, less than 90 days old.
(If alternative track) Asset proof: $250,000 in liquid assets, 6 months of statements.
(Family) Marriage certificate, birth certificates, all apostilled.

DTV

Passport, valid 6+ months beyond visa duration.
One recent passport photo.
Bank statement showing THB 500,000 (~$14,300) for the last 6 months.
Workcation track: employer letter authorizing remote work + portfolio of work / Soft Power track: enrollment letter from accredited Thai institution.
Health insurance certificate showing $50,000+ Thailand coverage.
Accommodation proof in Thailand (hotel reservation, lease, or letter from Thai sponsor).
(Family) Marriage certificate, birth certificates, all translated.

The DTV's documentation list is genuinely shorter than most digital nomad visas. The LTR's, by contrast, is one of the heaviest in this lot.

For health insurance, the $50k coverage requirement is higher than the $30k typical for European DNVs. SafetyWing's Nomad Insurance Complete plan and the Remote Health plan both clear the threshold. For a deeper Thailand-specific insurance comparison see GlobalMedPlan's Thailand insurance guide. For broader SafetyWing context see our SafetyWing review.

Common rejection reasons

LTR rejections

Patterns flagged by Thai immigration lawyers and BOI agents:

Income proof under threshold, especially borderline applicants whose 2-year average dips below $80k due to a low quarter.
Vague occupation description — "consultant" or "marketing professional" without industry, deliverables, or client roster gets flagged.
Employer revenue gap — small private companies that can't document $50M+ in revenue.
No recent professional portfolio — applicants who can't produce 6-12 months of recent work outputs.
Insurance coverage below $50,000 — common with US travel-grade policies.
Criminal record from a country other than home country that wasn't disclosed (BOI does run checks).

DTV rejections

Savings proof inconsistent across statements — balance dipping below THB 500,000 mid-period, or recent large deposits suggesting "showing-money" rather than genuine savings.
No clear professional/freelance portfolio — generic LinkedIn screenshots don't satisfy the workcation track.
No proof of work-from-Thailand intent — applications that read like tourist visa applications get refused.
Insurance below $50,000 or with Thailand exclusions.
Generic accommodation proof — a one-night hotel reservation for the entry date doesn't read as plausible work-from-Thailand.

For both visas, resubmissions cost the full fee again.

Costs breakdown

LTR

Item	Cost
BOI application + visa fee	THB 50,000 (~$1,400)
5-year work permit (if applicable)	THB 3,000 (~$85)
Translations of foreign documents	$300-600
Apostilles on home-country documents	$50-200
Health insurance, full year, $50k+ coverage	$1,200-2,800
Initial accommodation deposit (Bangkok/Chiang Mai 1-bedroom)	$700-1,500
Tax advisor for Royal Decree 743 setup (recommended)	$500-1,500
Total fees, year 1	~$1,700-3,200 + insurance + accommodation

DTV

Item	Cost
eVisa fee	THB 10,000 (~$300)
Health insurance, full year, $50k+ coverage	$1,200-2,800
Translations of supporting documents	$50-200
Initial accommodation deposit	$500-1,200
Total fees, year 1	~$300-500 + insurance + accommodation

The cost gap between LTR and DTV is roughly $1,400 in pure visa fees. If your tax savings under Royal Decree 743 exceed $1,400/year (which they will at any income above $20-25k), the LTR pays for itself in tax math even before counting the longer duration.

Renewal & long-term paths

LTR

The LTR is 5 years + 5 years renewable for a full 10-year window. Renewal at year 5 requires:

Continued income/asset compliance (the same thresholds apply).
Continued health insurance coverage.
Annual reporting to BOI on continued employment/income.

After 10 years, there is no automatic path to permanent residency from the LTR. PR in Thailand is governed by separate immigration rules (3 consecutive years of work permit, language test, quota system) and is genuinely difficult — Thailand grants only ~100 PR slots per nationality per year. Most LTR holders treat the visa as long-term renewable status, not as a path to citizenship.

DTV

The DTV is 5 years multi-entry but each individual entry is capped at 180 days. There is no formal "renewal" — when the 5-year visa expires, you reapply (same process, same fee). There is no path from DTV to PR.

Summary for long-term planners

LTR: 10 years stable, no PR path, but renewable indefinitely if your income stays above threshold.
DTV: 5 years rotation-based, no PR path. Reapply at expiration.

If long-term residency in Thailand matters, neither visa gives you it cleanly. If you need a passport-track residency in Asia, look at Malaysia (MM2H) or Indonesia's KITAS — both have formal PR paths the Thai system lacks.

Thailand vs other Asia/global options

Country & visa	Income/assets	Duration	Tax option	Family allowed	Path to PR
Thailand LTR	$80k/year (or $40k + $250k assets)	10 years	0% on foreign-source (Royal Decree 743)	Spouse + 4 kids	No clean path
Thailand DTV	THB 500k (~$14.3k) savings	5 years multi-entry, 180d/entry	0% if <180 days/year, full IRPF if more	Spouse + dependents	No
UAE Golden Visa	AED 2M (~$545k) assets/property	10 years	0% personal income tax	Spouse + children	Yes via investment route
Spain DNV	€2,849/month	1 yr + 3 yr renewable	24% flat to €600k (Beckham)	Yes	5 years
Portugal D8	€3,480/month	2 yr + 3 yr renewable	Standard IRS (NHR closed)	Yes	5 years
Estonia DNV	€4,500/month	1 year	20% flat	Limited	No (DNV not a residency path)
Indonesia KITAS Remote Worker	$60,000/year	1 year + 1 renewable	0% on foreign-source first 5 years	Yes	Yes (ITAS → ITAP path)
Costa Rica Rentista	$60,000 deposit (or $2.5k/mo)	2 yr + 3 yr renewable	Foreign-source generally not taxed	Yes	3 years

The Thailand LTR sits at the top of any tax-optimization comparison globally. Its only structural weakness is the lack of a clean PR path — for that, UAE, Indonesia, or Costa Rica are stronger long-term plays. For a couple wanting Asia base + tax optimization + family stability for a decade, the LTR is genuinely best-in-class.

The DTV competes against Indonesia's KITAS Remote Worker and Vietnam's casual rotation patterns. KITAS gives you a clearer Indonesia-as-residence story. DTV gives you maximum flexibility with the trade-off of the rotation discipline.

Honest negatives

Three things to factor in before committing.

Air quality. Bangkok and Chiang Mai have serious PM2.5 problems in dry season (January-April). Chiang Mai during burning season is among the worst air quality on Earth — PM2.5 levels routinely above 200 µg/m³, well past WHO guideline of 15 µg/m³. If you have asthma, allergies, or kids, plan to leave during these months or live south (Phuket, Koh Samui).

Bureaucracy outside the eVisa portal. The LTR portal is clean. Everything else — work permit registration, 90-day reporting, address changes, banking — runs on paper and queue numbers. Most foreigners use a Thai legal/immigration service for ~$50-150/month to handle the recurring admin. Budget for it.

Language barrier. Outside central Bangkok, parts of Chiang Mai, and tourist Phuket, English is genuinely limited. You can live without Thai in the expat zones; you cannot handle hospitals, contracts, or government offices without a Thai-speaking proxy. Plan accordingly.

DTV rotation logistics. The 180-day cap per entry is real. You cannot just "live" in Thailand on a DTV — you must leave and re-enter. Realistic patterns are 5-6 months in Thailand, then 4-7 months elsewhere. Building a life around this rotation requires logistical discipline most people underestimate.

Motorbike statistics. Foreigner motorbike accident rates in Thailand are statistically significant. ~30% of foreign tourist deaths in Thailand involve motorbikes. If you can't ride one safely in your home country, don't start in Thailand.

FAQ

Can I have both LTR and DTV? No. They are separate visa types; you hold one at a time. If you start on DTV and your income reaches LTR threshold, you can reapply for LTR while in Thailand or from abroad.

Does Royal Decree 743 apply to DTV holders? No. Royal Decree 743 was written specifically for LTR. DTV holders fall under the standard Thai tax code, with the 180-day rule as the central determinant.

What counts as foreign-source income under Royal Decree 743? Income earned for work performed for a foreign entity (employer, client, business) where the income arises outside Thailand. Salary from a US employer paid to a US bank account is foreign-source. Consulting for a Thai client is Thai-source even if the client pays you in USD.

Can I open a Thai bank account on either visa? LTR holders get streamlined access to Thai bank accounts (BOI works directly with several major banks). DTV holders face the standard expat banking obstacles and may need to use legal/immigration agents to facilitate.

How long does processing actually take? LTR: 20-30 business days for the BOI endorsement, then 1-3 weeks for consular issuance. Real total: 6-10 weeks. DTV: 14-30 business days through the eVisa portal. Real total: 3-6 weeks.

Can I bring my family on either visa? Yes. LTR: spouse and up to 4 children under age 20, all on subordinate LTR visas. DTV: spouse + dependents on DTV-O variants, same 180-day-per-entry constraint.

Can my spouse work in Thailand? LTR spouse: yes, with a separate work permit (the LTR allows it). DTV spouse: not formally; DTV is for foreign-employer remote work, not Thai employment. Practically, many freelance arrangements are tolerated but not formally authorized.

What about US tax obligations? US citizens pay US tax on worldwide income regardless of residence. The Foreign Earned Income Exclusion (FEIE) excludes up to ~$130,000/year if you meet bona fide residence (LTR holders usually do) or physical presence (DTV holders usually don't unless they avoid the US for 330+ days/year). Pair FEIE with Foreign Tax Credit for Thai-source income that does get taxed.

Is the LTR's $80k threshold strict? Yes. Two years of consistent income at or above $80k is the minimum. If your last 24 months show $79,500/year average, BOI will reject. Use the $40k + $250k assets path if income falls short.

Can I apply for the LTR with a co-founder or LLC structure? Yes, but BOI examines the company carefully. Solo-owner LLCs with under $50M in revenue typically don't qualify on the employer test. Co-founder structures with revenue documentation can work; document the company side as carefully as the personal side.

Does the DTV restart its 180-day clock if I leave for a day? No. Each individual entry caps at 180 days; you cannot reset by a quick border run. You must leave and stay out, then re-enter for a fresh 180 days. The visa permits unlimited entries over the 5 years, but each entry is its own bounded window.

Can I switch from DTV to LTR while in Thailand? Yes. Apply for LTR through the BOI portal while holding a DTV. The LTR replaces the DTV upon issuance. Your time on DTV does not count toward LTR duration.

Next steps

Three concrete moves if Thailand fits.

Pick LTR or DTV based on your income and lifestyle, not on the visa marketing. LTR if you earn $80k+ and want a stable Asian base with Royal Decree 743's 0% foreign-source treatment. DTV if you earn $40-80k and value rotation flexibility over residency. Don't apply for LTR with $75k income hoping BOI will round up — they won't.
Get a $50k-coverage health insurance policy that explicitly covers Thailand. Both visas require the higher $50k threshold. SafetyWing's Nomad Insurance Complete plan and Remote Health both clear it. For Thailand-specific provider comparisons see GlobalMedPlan's Thailand insurance guide. For general SafetyWing context see our SafetyWing review.
Run the tax math against your alternatives. Use our tax optimization guide for US remote workers to compare Thailand LTR's 0% to UAE's 0%, Spain's Beckham (24% flat), Greece's Article 5C (16-17% effective), and Indonesia's KITAS Remote Worker. If you're applying with family, also check the family DNV comparison — the LTR's 4-children allowance is generous, but PR for kids is not part of the package.

Use our visa comparison tool to put Thailand alongside Spain, Greece, Portugal, UAE, and Indonesia in a single view. For most high-earner families looking at Asia long-term, the LTR is hard to beat. For mid-tier rotating nomads, the DTV is the best lower-bar option Asia currently offers.

If you find errors or new BOI/eVisa portal behavior, email us. We update this page when the underlying rules change.