- Brackets updated
- Special regimes updated
refreshed rates, SSF 2026 cap, sources, LTR copy, remittance and crypto prose; `verified` 2026-10-09.
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: 2026
- Tax system
- Remittance Thailand taxes residents on Thai-sourced income as it accrues. From 1 January 2024, tax residents (180+ days in the calendar year) must include foreign-sourced income earned from 2024 onwards in the year it is remitted to Thailand (Revenue Department Instructions Por. 161/2566 and Por. 162/2566); income earned before 2024 is excluded when remitted later. A proposed same-year-or-following-year remittance exemption announced in 2025 remained a draft and was not in force as of mid-2026.
- Top PIT rate
- 35.0%
- Corporate tax rate
- 20.0%
- VAT
- 7.0%
- Capital gains tax
- 35.0% Most capital gains are ordinary income taxed at progressive rates up to 35%. Gains on SET-listed shares sold on the exchange, certain mutual fund units, and qualifying ASEAN-listed securities are exempt. Capital gains on digital assets traded through licensed Thai exchanges, brokers or dealers may be exempt from PIT for disposals from 1 January 2025 through 31 December 2029.
- Social security (employee)
- 5.0%
- Social security (employer)
- 5.0%
- Social security cap (annual)
- THB 10,500
- 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 four categories: Wealthy Global Citizens, Wea... | 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
- An individual present in Thailand for 180 days or more in a calendar year is a tax resident. Non-residents are taxed only on Thai-sourced income. Filing is generally required when annual income exceeds THB 120,000 (THB 220,000 combined for married couples).
- Exit tax
- No
- CFC rules
- No
- Nomad regime
- The LTR visa bundles immigration and tax benefits: Wealthy Global Citizens, Wealthy Pensioners and Work-from-Thailand Professionals may exempt foreign-sourced income brought into Thailand; Highly Skilled Professionals employed in Thailand may elect a 17% flat rate on Thai employment income. The Destination Thailand Visa (DTV) does not include these tax benefits.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 31
- Extension deadline
- April 8
Sources
- PwC Worldwide Tax Summaries - Thailand (accessed Oct 9, 2026) PIT brackets, remittance rule, CIT, VAT, withholding, social security, capital gains, crypto, inheritance
- Revenue Department - Guide to PND 91 (tax year 2024) (accessed Oct 9, 2026) 180-day residency, foreign income from 2024 when remitted, filing deadlines
- Revenue Department - Foreign tax credit manual (accessed Oct 9, 2026) Por. 161/2566 remittance, pre-2024 carve-out, 61 DTAs, FTC rules
- Thailand BOI - LTR Visa (accessed Oct 9, 2026) LTR categories, 17% HSP rate, foreign income exemption