🇹🇭 Thailand
TH / THA #50
Nomad Score
64.0
Cities
45
Region
Association of Southeast Asian Nations,
Indochina,
Digital Nomad Hubs,
Remote Work Friendly Countries,
Coworking Hotspots,
Nomad Visa Countries,
Affordable Nomad Destinations,
Nomad Retreats,
Asia,
Asia,
South-Eastern Asia,
Tiger Cub Economies,
Emerging Markets,
Developing Countries
Currency
THB
🇹🇭 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.
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.
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%
SS Cap (Annual)
THB 9,000
Dividend Withholding
10.0%
Interest Withholding
15.0%
Royalty Withholding
15.0%
Inheritance Tax
10.0%
Treaty Count
61
Crypto Rules
Nomad Tax Regime
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| 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 | Type | Rate/Amount | Duration | Status |
|---|---|---|---|---|
|
Long-Term Resident (LTR) Visa Tax Benefits
10-year visa with tax benefits for 4 categories: Wealthy Global Citizens, Wealth... |
Flat rate | 17.0% | 10yr | Active |
|
BOI Investment Promotion
Board of Investment grants CIT exemptions and reductions for promoted activities... |
Exemption | -- | 13yr | Active |
🏠 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
🔗 RELATED
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