Thailand

TH THB฿ Thai
Pros
Competitive corporate tax rates and significant exemptions for government investment agency promoted projects.
High-quality, affordable lifestyle with modern amenities and robust digital infrastructure in urban centers.
Strategic geographic location for access to major Asian markets with minimal capital gains tax.
Cons
Pervasive corruption and opaque regulatory processes with increased costs for doing business.
Restrictive foreign land ownership laws and mandatory majority local partnership for most service sectors.
Recurrent political volatility and discretionary enforcement of laws with impact on long-term legal certainty.

Long story short: The day you try to own more than 49% of your own company, Thailand's government slams the door: without a Thai partner, you stay a minority shareholder in your own business.

On the flip side, local tax authorities won't hound you, and corruption barely touches you in Bangkok's wealthy neighborhoods as long as you pay your bills. Streets are safe, infrastructure runs smoothly.

Other things worth knowing: opening a bank account has gotten trickier since anti-money-laundering rules tightened, street food is outstanding, and beaches two hours away by plane are worth the trip.

VERYLOW TAX 5/10 HOLDING 7.4/10 DIVIDENDPIPELINE 7.5/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 2.7/10

Will your income be taxed?

Long story short: YES, A LOT.
On paper, Thailand shears you at up to 35%. In practice, the territorial regime only bites income sourced locally: foreign salary, foreign dividends, foreign gains walk through untouched. The sticker is there to scare; the machinery doesn't reach that far.

Earn your living abroad and the local taxman mostly waves at you from a distance.

01.1 Income tax
Personal income tax
0 → 35%
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De quoi s’agit-il ?What residents pay on what they earn: salary, freelance income, sometimes dividends too. We show the system (flat or progressive) and the top rate.
Source et informations complémentairesprogressive · 8 brackets
Bracket (USD)Rate
0 – 4,542exempt
4,542 – 9,0845%
9,084 – 15,14010%
15,140 – 22,71015%
22,710 – 30,28020%
30,280 – 60,56025%
60,560 – 151,40030%
151,400 +35%
01.2 Tax residence test
A single active rule is enough to make you tax-resident.
183-day rule
does not exist here
Economic interest
does not exist here
Family centre
does not exist here
Habitual abode
does not exist here
Extended-stay test
Income tax simulatori

If you earn a year, you will pay .

Roughly effective, with a marginal rate of .

Will your wealth be taxed?

Long story short: YES, A LOT.
Capital gains get fleeced in Thailand at 35%, with no annual wealth levy. But inheritance takes a second bite when assets pass down.

Same money, shorn twice: at the sale, then at the funeral.

02.1 Investment income
Capital gains
35%
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De quoi s’agit-il ?The tax on your profit when you sell something that gained value: stocks, property, crypto, a business. Some countries skip it entirely.
Source et informations complémentairesprogressive
Bracket (USD)Rate
0 – 4,542exempt
4,542 – 9,0845%
9,084 – 15,14010%
15,140 – 22,71015%
22,710 – 30,28020%
30,280 – 60,56025%
60,560 – 151,40030%
151,400 +35%
Dividend tax
10%
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De quoi s’agit-il ?What you pay when your company sends you dividends. It stacks on top of corporate tax, so the combined bill is what really counts.
Source et informations complémentairesflat
Interest income
15%
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De quoi s’agit-il ?The tax on income from savings, bonds and loans. Matters when choosing where to park your cash.
Source et informations complémentairesflat
02.2 Wealth & estate
Wealth tax
NONE
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De quoi s’agit-il ?A yearly tax on what you own above a threshold, whether you sell or not. Most countries scrapped it; a few still run one.
Source et informations complémentairesno annual wealth tax · no real-estate wealth tax · no net-worth assessment
Inheritance system
APPLIES
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De quoi s’agit-il ?What heirs pay on what they inherit, by category (spouse, children, others), with allowances and top rates. Plenty of countries charge nothing at all.
Source et informations complémentairesheir-based · 5 heir classes
HeirTop rateAllowance
SpouseEXEMPT
Children5%THB 100,000,000
Siblings10%THB 100,000,000
Other relatives10%THB 100,000,000
Non-relatives10%THB 100,000,000
02.3 Crypto
Crypto · tax regime
PROGRESSIVE
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesRate: 35% · Digital assets are classified as 'Digital Assets' (intangible property). Gains are generally taxed as personal income at progressive rates (0-35%). However, Ministerial Regulation No. 399 (2025) provides a 5-year personal income tax exemption (0%) on capital gains from trades conducted through Thai SEC-licensed exchanges from Jan 1, 2025, to Dec 31, 2029. Gains from offshore/unlicensed platforms and income from mining/staking remain taxable. Since 2024, all foreign-sourced income remitted to Thailand is taxable regardless of the year earned. VAT is permanently exempt for trades on regulated exchanges.
Crypto-to-crypto
TAXABLE
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentaireseach swap counts as a disposal — gains realised at every trade
FATF travel rule
NOT SIGNED
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De quoi s’agit-il ?Does this country enforce the crypto Travel Rule? If yes, exchanges must identify senders and recipients, like banks do for wire transfers.
Source et informations complémentairesno information-sharing obligation on VASP transfers

Easy to run a company there?

Long story short: NO.
Corporate tax in Thailand is 20%, but the rate isn't what hurts. Misuse of corporate assets is a criminal offense; the textbook case is the French abus de biens sociaux: spend your own company's money on yourself and you can end up prosecuted, even as sole shareholder, because the company is a separate legal person and your consent means nothing.

And the registries are public: your name as shareholder, free to browse.

For an owner-operator, those two together weigh far more than the rate, and unlike the rate they don't negotiate. Run it clean and you're fine; run it casually and you'll get burned.

03.1 Rates
Corporate tax
0 → 20%
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De quoi s’agit-il ?What companies pay on their profits. The headline rate is a starting point: IP boxes and holding regimes often pull the real rate lower.
Source et informations complémentairesprogressive · +10% Branch profits remitted to the foreign head office · +15% Minimum tax for MNE groups with consolidated revenue exceeding EUR 750 million (Pillar Two)
Bracket (USD)Rate
0 – 9,084exempt
9,084 – 90,84015%
90,840 +20%
VAT standard rate
7%
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De quoi s’agit-il ?The sales tax baked into almost everything you buy here. One standard rate, plus reduced rates on things like food or books.
Source et informations complémentairessingle rate · no reduced tiers
7%
Food & drink
7%
non-alcoholic
7%
alcohol
Print media
7%
books
7%
ebooks
7%
newspapers
Culture
7%
cultural events
7%
cinema
7%
theatre
7%
museums
7%
sports
Transport
7%
public transit
7%
rail
7%
air
Hospitality
7%
hotels
7%
restaurants
7%
takeaway
Energy
7%
electricity
7%
natural gas
7%
district heat.
7%
domestic fuel
Utilities
7%
water
7%
waste
Clothing
7%
kids clothing
Digital & telecom
7%
digital
7%
telecom
7%
broadcast
Construction
7%
construction
7%
social housing
Agriculture
7%
farm inputs
7%
animal feed
Personal services
7%
funeral
7%
hairdressing
03.2 Regime & registry
IP Box · Patent Box
NONE
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De quoi s’agit-il ?A discounted tax rate on income from patents, software and designs, often 5 to 10%. A magnet for tech and licensing businesses.
Source et informations complémentairesno IP regime · IP income taxed under standard corporate rules
Misuse of corporate assets
CRIMINAL
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De quoi s’agit-il ?If you spend company money on yourself, is it a crime (prison possible) or a civil matter? Some countries prosecute even sole shareholders.
Source et informations complémentairescriminal liability · Section 42 of the Act Prescribing Offences Related to Registered Partnerships, Limited Partnerships, Limited Companies, Associations and Foundations, B.E. 2499 (1956); and Sections 353 and 354 of the Penal Code. · Thailand strictly adheres to the 'Autonomy of the Legal Entity' principle (Civil and Commercial Code, Section 1015), meaning a company's assets are legally distinct from those of its shareholders. Under Section 42 of the 1956 Act, a director who 'dishonestly acts in any way contrary to his duty' causing damage to the company's property interests faces criminal penalties (5-10 years imprisonment). Furthermore, because Thai law requires a minimum of two shareholders for a private limited company, a 'sole' shareholder is technically impossible; any unauthorized use of funds theoretically harms the interests of the other shareholder(s) and the legal entity itself, regardless of the company's solvency.
Shareholders privacy
PUBLIC PAYWALL
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesDepartment of Business Development (DBD) e-Service
Directors privacy
PUBLIC
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesDepartment of Business Development (DBD) e-Service
03.3 Incorporation cost
In this country, the most standard company form is called บริษัทจำกัด (Private Limited Company). The costs below are for incorporating a company in its simplest form, for reference only.
Government Registration Fee (Flat rate for e-registration)
USD 167
Professional Legal and Incorporation Services
USD 1,060
Total
USD 1,226

A good fit for a holding?

Long story short: YES.
Thailand is built for holding, plain and simple. An extensive treaty network (63 signed agreements) hacks down withholding on cross-border dividends, interest and royalties, and a full participation exemption (100% on qualifying dividends and gains) lets value flow through without a domestic tollbooth.

Top-shelf plumbing: a holding parked here travels the world without leaking.

04.1 Substance & exemptions
Territorial · individuals
REMITTANCE
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De quoi s’agit-il ?Does this country tax only local income (territorial) or everything you earn worldwide? Territorial means your foreign income stays untaxed here. Huge.
Source et informations complémentairesremittance basis — foreign income taxed only when brought in
Territorial · corporates
WORLDWIDE
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Source et informations complémentairesworldwide corporate taxation
Participation exemption
100%
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De quoi s’agit-il ?Can a holding company receive dividends from its subsidiaries tax-free? The cornerstone of any serious holding structure.
Source et informations complémentaires25% holding · 6 months min
CFC rules
NONE
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De quoi s’agit-il ?Anti-offshore rules: they tax you at home on your foreign company's profits, even if nothing was distributed. Where they exist, offshore setups get tricky.
Source et informations complémentairesno controlled foreign corporation regime · foreign-source corporate income out of scope
04.2 Withholding tax · non-resident
WHT · dividends
10%
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De quoi s’agit-il ?The cut this country takes when it sends dividends, interest or royalties abroad. Tax treaties can shrink it; blacklists can inflate it.
Source et informations complémentairesnon-resident outbound
WHT · interest
15%
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Source et informations complémentairesnon-resident outbound
WHT · royalties
15%
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Source et informations complémentairesnon-resident outbound
Tax-haven WHT
NONE
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Source et informations complémentairesno punitive rate on record
04.3 Treaty network
Treaties signed
59
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De quoi s’agit-il ?Deals with other countries to avoid double taxation and cut withholding taxes. The bigger the network, the easier your money moves across borders.
Source et informations complémentairesactive
Treaties pending
3
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Source et informations complémentairesin negotiation
Tax treaty network
origin · TH 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with TH.
Country Status Dividends Interest Royalties
// no treaties match

Easy to come and go?

Long story short: LITTLE.
Coming and going from Thailand costs you nothing worth mentioning. Territorial regime (foreign income stays foreign), no exit tax at the door.

You show up with your stuff, you leave with your stuff, plus whatever you earned abroad in between. Borders the way they should all work.

05.1 Exit & dual nationality
Exit tax
NONE
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De quoi s’agit-il ?What the country charges you for leaving: tax on your unrealized gains, as if you'd sold everything at the border. Here you'll see if it exists and when it triggers.
Source et informations complémentairesno triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
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Source et informations complémentairesnaturalisation requires renouncing existing citizenship
05.2 Citizenship paths
Residence
5 years
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Source et informations complémentairesavailable path to naturalisation
Marriage
3 years
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Source et informations complémentairesavailable path to naturalisation
Birth
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Source et informations complémentairesnot available
Descent
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Source et informations complémentairesnot available
Investment
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Source et informations complémentairesnot available

Is your money watched?

Long story short: YES, CLOSELY.
Thailand signed every exchange framework that matters and runs a public corporate registry. Whatever you do here (earn, hold, structure) is reported, searchable, or both.

Your money is watched from every angle; if discretion is part of your plan, this isn't your jurisdiction.

Multilateral reporting frameworks 5/9 active · 2 pending
CRS
2023
CARF
FATCA
2014
MLI
2022
BEPS
MAAC
2022
GLOBAL FORUM
EOIR
CRYPTO TRAVEL RULE

Is it blacklisted?

Long story short: NO.
Thailand sits on no major blacklist, though it's outside the FATF club.

Some counterparties will run a bit of extra due diligence out of habit, but there's no formal stigma: you won't get hassled for dealing with it.

Blacklist exposure Clear everywhere
EMBARGO
un / us / eu sanctions
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list

Do you feel free there?

Long story short: PARTLY.
Thailand sits in the middle band of the RSF press-freedom index (rank #85): civil society functions, but the walls are real and you'll learn fast where they stand.

Crypto lives in the standard regulated tier.

08.1 Press freedom
Press freedom · RSF index
85/180
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De quoi s’agit-il ?The RSF world ranking of press freedom. A good proxy for censorship and civil liberties. The lower the rank, the freer the press.
Source et informations complémentairesscore 56 · ↑ 2 ranks year-on-year
Central bank digital currencyi
Program Status Cross-border Sources
Thailand CBDC
The BOT's main objective in exploring Retail CBDC is aimed at providing citizens with access to more convenient and secure financial services. In addition, the development of a Retail CBDC will support a technology-led future that is efficient and cost-effective, and contribute to the development of more diverse and innovative financial services.
Bank of Thailand
PROOF OF CONCEPT
Inthanon
Bank of Thailand
PROOF OF CONCEPT
mBridge
mBridge offers a unique opportunity to improve international trade settlement.Given that the total value of international trade transactions between the four participating jurisdictions amounted to more than USD$730 billion according to the World Bank, the mBridge Steering Committee has given priority to this use case. Testing of sample trade settlement transactions across 11 industries has commenced on the trial platform.
Saudi Arabian Monetary Authority, Hong Kong Monetary Authority, People's Bank of China, United Arab Emirates Central Bank, Bank of Thailand
PILOT YES
Inthanon-LionRock
The two authorities - The Hong Kong Monetary Authority (HKMA) and the Bank of Thailand (BOT) -- agreed to proceed with further joint research work in relevant areas, including exploring business cases and connections to other platforms, involving participation of banks and other relevant parties in cross-border funds transfer trials.
Hong Kong Monetary Authority, Bank of Thailand
PROOF OF CONCEPT YES

Connected to the world?

Long story short: SOMEWHAT CONNECTED.
Thailand is only half-plugged in. Stripe works, so you can bill the whole planet from here.

But Amazon won't deliver: no box on the doorstep, and consumer e-commerce won't arrive the way you're used to. 6/11 of the services we track run. Fine for selling out; frustrating for buying in.

Accept payments 4/6 available
Stripe
card payments
PayPal
wallet payments
Adyen
enterprise psp
Mollie
eu payments
GoCardless
direct debit
Paddle
merchant of record
Bank and move money 1/3 available
Wise
multi-currency
Revolut
personal banking
Revolut Business
business banking
Buy and sell on Amazon 1/2 available
Amazon
consumer delivery
Amazon Seller
marketplace selling
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to Thailand. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.