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Thailand tax guide 2026
Thailand runs a 0-35% progressive income tax, but what makes it a magnet for mobile money sits around the edges: foreign income is only taxed when you bring it into the country, gains on Thai-listed shares are exempt, crypto sold through licensed Thai exchanges is tax-free until the end of 2029, and social security tops out at THB 875 a month. Inheritance tax only starts above THB 100 million per heir.
- Rate range
- 0% – 35%
- Key allowance
- First THB 150,000 tax-free, plus a THB 60,000 personal allowance and a 50% employment deduction capped at THB 100,000
- Tax year
- Calendar year
- Filing deadline
- 31 March of the following year on paper; electronic filing ran to 8 April in the 2026 season
Taxes covered
- Income tax35%
Eight steps from 0% to 35%; the top rate starts above THB 5 million and there are no surcharges on top.
- Dividend tax10%
10% withheld at source on Thai dividends; you can leave that as your final tax or pool dividends with other income and claim a credit.
- Capital gains tax0% / 0–35%
No separate capital gains tax — gains join ordinary income at 0-35%, but gains on Thai-listed shares and mutual-fund units are exempt.
- Crypto tax0% (to end-2029)
Gains on crypto sold through Thai-licensed exchanges, brokers or dealers are exempt from 1 January 2025 to 31 December 2029; off-exchange gains are ordinary income.
- Social security5%
Employees pay 5% of monthly wages up to a THB 17,500 ceiling — a maximum of THB 875 a month in 2026.
- Inheritance tax5% / 10%
Tax only starts above THB 100 million per heir: 5% for parents and descendants, 10% for everyone else — and spouses pay nothing.
- Withholding tax10% / 15%
Non-residents: 10% on dividends and 15% on most other Thai income, taken at source as a final tax; treaties can cut both.
Special regimes
- Remittance basis
Residents pay tax on foreign income only when it is brought into Thailand — leave it offshore and nothing is due.
- Crypto tax holiday
Gains on crypto sold through Thai-licensed exchanges, brokers or dealers are exempt from 1 January 2025 to 31 December 2029.
- Listed shares exempt
Gains on shares listed on the Stock Exchange of Thailand and on mutual-fund units are tax-free for individuals.
- Long-term resident (LTR) visa
Wealthy global citizens, wealthy pensioners and work-from-Thailand professionals on the LTR visa keep the old rule: prior-year foreign earnings can be remitted tax-free.
- Returning Thai professionals: 17% flat
Thai nationals moving back for qualifying jobs pay a flat 17% on employment income, for hires from 25 March 2025 through 2029.
Recent changes
- 2026-01The social security wage ceiling rose from THB 15,000 to THB 17,500 a month — the first rise in 30 years — lifting the maximum employee contribution from THB 750 to THB 875; the annual deduction rose to THB 10,500.
- 2025-09A ministerial regulation confirmed the crypto exemption: gains on sales through Thai-licensed venues are tax-free from 1 January 2025 to 31 December 2029.
- 2025-03A royal decree introduced the flat 17% employment-income rate for qualifying Thai professionals returning from abroad, running to the end of 2029.