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Crypto tax in Thailand 2026
Sell crypto through a Thai-licensed exchange, broker or dealer and the gain is tax-free — a holiday running from 1 January 2025 to 31 December 2029.
The venue is everything: peer-to-peer deals, wallet-to-wallet sales and unlicensed platforms sit outside the exemption and the gain lands in your 0-35% bands.
At a glance
- top rate
- 0% via licensed Thai venues (2025-2029)
- entry band
- Band rates 0-35% for off-exchange gains
- 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; genuinely foreign-source gains taxed when remitted (platform location alone does not decide source)
- regime flag
- Exemption set by a September 2025 ministerial regulation
Rates
Crypto taxation for individuals (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0% | — | Gains on crypto and digital tokens sold through a Thai-licensed exchange, broker or dealer, 1 Jan 2025 – 31 Dec 2029 |
| Band rates (0-35%) | Net gain | Sales outside licensed Thai venues — peer-to-peer, private or foreign-platform deals |
| Band rates (0-35%) | Value received | Staking rewards, yields and similar crypto income — not covered by the exemption |
Thresholds & allowances
- Exemption window1 January 2025 – 31 December 2029
Licensed under Thailand's digital-asset business law; only the gain above cost is covered
Residency
Residency trigger
Residents using licensed Thai venues owe nothing on gains through 2029; gains that are genuinely foreign-source follow the remittance rule and are taxed when brought into Thailand — but no official guidance makes platform location the source test, so treat the foreign-platform reading as unofficial and verify.
Non-resident treatment
Non-residents are taxed only on Thai-source crypto income; gains through licensed Thai venues fall inside the same exemption window.
Notes
- The exemption covers sale gains only — staking rewards, airdrops and interest-like returns remain ordinary income at up to 35%.
- Keep cost records: after 31 December 2029 the exemption lapses and gains revert to ordinary income unless the rule is extended.
- Capital losses cannot offset gains under Thailand's general rules, another reason to route trades through the exempt licensed venues.
- The exemption was confirmed by a ministerial regulation published on 5 September 2025 and applies retroactively from 1 January 2025.
FAQ
Is crypto tax-free in Thailand?
Through licensed Thai exchanges, brokers or dealers, yes — 0% on gains from 1 January 2025 to 31 December 2029. Off-exchange gains are taxed at up to 35%.
How are staking rewards taxed in Thailand?
As ordinary income at your band rates of 0-35% — the 2025-2029 exemption only covers gains on sales.
Figures: tax year 2026, compiled from public sources. Not tax advice.