Top income tax
35.0%
Remittance system
Corporate tax
20.0%
VAT
7.0%
standard rate
Tax residency
180 days
61 tax treaties
Thailand tax profile
Data year: 2025
- Tax system
- Remittance Since Jan 2024, foreign income earned from 2024 onwards is taxable when remitted to Thailand (previously only same-year remittances). Thai-sourced income taxed on accrual basis.
- Top PIT rate
- 35.0%
- Corporate tax rate
- 20.0%
- VAT
- 7.0%
- Capital gains tax
- 35.0% Capital gains are included in ordinary income and taxed at progressive rates up to 35%. Gains on SET-listed shares traded on the exchange are exempt.
- Social security (employee)
- 5.0%
- Social security (employer)
- 5.0%
- Social security cap (annual)
- THB 9,000
- Dividend withholding
- 10.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 15.0%
- Inheritance tax
- 10.0%
- Treaty count
- 61
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| THB 0 | THB 150,000 | 0.0% |
| THB 150,000 | THB 300,000 | 5.0% |
| THB 300,000 | THB 500,000 | 10.0% |
| THB 500,000 | THB 750,000 | 15.0% |
| THB 750,000 | THB 1,000,000 | 20.0% |
| THB 1,000,000 | THB 2,000,000 | 25.0% |
| THB 2,000,000 | THB 5,000,000 | 30.0% |
| THB 5,000,000 | and above | 35.0% |
Special regimes (2)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Long-Term Resident (LTR) Visa Tax Benefits 10-year visa with tax benefits for 4 categories: Wealthy Global Citizens, Wealth... | 17.0% | 10yr | Active |
| BOI Investment Promotion Board of Investment grants CIT exemptions and reductions for promoted activities... | -- | 13yr | Active |
Tax flags
Crypto Rules
Nomad Tax Regime
Tax residency
- Days threshold
- 180 days
- Residency rules
- Tax resident if present in Thailand for 180 days or more in a tax year (calendar year).
- Exit tax
- No
- CFC rules
- No
- Nomad regime
- LTR (Long-Term Resident) visa offers tax benefits: Wealthy Global Citizens and Pensioners get exemption on foreign-sourced income. Highly Skilled Professionals get flat 17% rate on Thai employment income.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 31
- Extension deadline
- April 8
Sources
- PwC Worldwide Tax Summaries - Thailand (accessed Mar 23, 2026) PIT, CIT, VAT, withholding rates, foreign income rules
- Thailand BOI - LTR Visa (accessed Mar 23, 2026) LTR visa tax benefits and categories