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Capital gains tax in Thailand 2026
Thailand has no standalone capital gains tax: taxable gains simply join your other income on the 0-35% scale.
The exemptions do the heavy lifting — gains on shares listed on the Stock Exchange of Thailand (SET) and on mutual-fund units are tax-free, whatever the size.
At a glance
- top rate
- 0-35% (ordinary income) where taxable at all
- entry band
- 0% on SET-listed shares and mutual-fund units
- tax year basis
- Calendar year
- filing deadline
- 31 March of the following year on paper; electronic filing ran to 8 April in the 2026 season
- residency basis
- Residents: Thai gains, plus foreign gains when remitted
- regime flag
- Bond and debenture gains can settle at a 15% withholding instead
Rates
Capital gains by asset type (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0% | — | Shares listed on the Stock Exchange of Thailand (SET); mutual-fund investment units |
| Band rates (0-35%) | Net gain | Unlisted shares and most other assets — the gain counts as ordinary income |
| 15% (optional final) | Gain | Government bonds, debentures and corporate debt — elect the withholding and keep the gain out of your return |
| Band rates on a reduced base | Sale price less a years-held deduction | Property — a standard deduction scale by years of ownership applies |
| 15% final withholding | Gain | Non-residents not doing business in Thailand; several treaties exempt this entirely |
Thresholds & allowances
- Listed-share exemption0%, no ceiling
Applies to Stock Exchange of Thailand (SET) listings and mutual-fund units; unlisted and foreign shares are not covered
Residency
Residency trigger
Residents owe tax on Thai gains; foreign gains follow the remittance rule and are taxed only when the money is brought into Thailand.
Non-resident treatment
Non-residents pay a 15% final withholding on Thai gains unless a treaty exempts them; investors from several treaty countries pay nothing.
Notes
- Capital losses cannot be set against capital gains — there is no loss relief, which sharpens the value of the 0% listed-share route.
- Property sales use a standard deduction scale based on years of ownership, and gentler rules apply where the property was not bought to resell.
- Crypto has its own exemption through 2029 — see the Thailand crypto tax page.
- Selling foreign assets as a resident is only taxed if you remit the proceeds' gain to Thailand — earnings from 2024 on are caught whenever they arrive.
FAQ
Does Thailand tax gains on stocks?
Not on Thai-listed ones — gains on Stock Exchange of Thailand (SET) shares and mutual-fund units are 0%. Unlisted and foreign share gains join your income at up to 35%.
What do non-residents pay on Thai capital gains?
A 15% final withholding, though listed-share gains are exempt and several tax treaties remove the 15% as well.
Figures: tax year 2026, compiled from public sources. Not tax advice.