Thailand Tax Guide
Figures on this page were last verified against the cited sources in June 2026. Always check official sources before making a relocation or incorporation decision.
Best for
- Zero capital gains
No CGT on investment, property, or crypto disposals (subject to "investor" classification).
- Foreign income exempt
Territorial system — overseas income generally outside the local tax net.
- No wealth tax
No annual tax on net worth or assets.
- No inheritance tax
Estate and lifetime transfers not subject to inheritance tax.
- Crypto-friendly
0% CGT plus favorable foreign-income treatment make this strong for crypto holders.
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
OECD Pillar Two (15% global minimum tax)
Royal Decree on the Top-up Tax B.E. 2567 enacted late 2024; rules effective for FYs starting on or after 1 Jan 2025.
See full implementation trackerTax Treaty Network
US-Thailand treaty (1996) in force. No US totalization. ASEAN-wide network.
See full treaty matrixData Sources
Last verified: June 2026. Always check official sources before making a decision.
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
US citizen moving to Thailand? Read this first.
Thailand uses a territorial system for foreign income. For US citizens this often combines well with FEIE.
- •Foreign-source income may be exempt or only taxed on remittance in Thailand, but the US still taxes US citizens worldwide. FEIE (~$130k earned income) plus FTC on any Thailand tax paid is the standard combination.
- •Self-employment tax (15.3%) is owed in full — Thailand has no totalization agreement with the US.
- •Carefully document whether income is "Thailand-source" or foreign-source. The classification drives both Thailand and US tax outcomes; getting it wrong is the #1 audit risk in this category.
- •Residency requires 180 days. Special regimes may further reduce Thailand tax — check the country page for current options.
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