Thailand Tax Guide
This page includes citations to the sources used for this entry. Always verify with official sources before making decisions.
Personal Income Tax
Tax Residency
Income Tax Rates
Foreign Income Treatment
Investment Income
Exempt on securities traded on Thai stock exchange
Wealth & Inheritance
Special Regimes
Practical Notes
Since January 2024, all foreign income remitted to Thailand is taxable regardless of when earned. LTR visa holders in Wealthy Global Citizen/Pensioner categories exempt from tax on foreign income. Work-from-Thailand Professionals pay 17% flat. Without LTR, manage remittances carefully.
Business & Corporate Tax
Corporate Income Tax
Withholding Taxes
VAT / GST
Compliance & Substance
Notable Regimes
- BOI tax holidays
- IEAT free zones
Data Sources
Last updated: January 2025. Always verify with official sources before making decisions.
FAQ
What is the personal income tax rate in Thailand?
Thailand has a top personal income tax rate of 35%. The tax structure is: Progressive 0-35%. See the detailed breakdown above and verify with official sources.
Do I need to pay tax on foreign income in Thailand?
Thailand uses a territorial system for foreign income. Foreign income generally exempt unless remitted to Thailand in year earned
What are the residency requirements for Thailand?
Tax residency in Thailand generally requires 180 days of physical presence. 180 days in a calendar year. Always verify current rules with official sources.
Is there a wealth tax in Thailand?
No, Thailand does not have a wealth tax. No wealth tax
What is the corporate tax rate in Thailand?
The corporate tax rate in Thailand is 20%. 20% corporate tax; SME rates available