Thailand

Last update: 2026-05-25
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.
Personal income
0 → 35%
progressive
Corporate
0 → 20%
progressive
Capital gains
0 → 35%
progressive
VAT (standard)
7%
standard rate
i 7.5 DIVIDEND PIPELINE
i 7.4 HOLDING
i 5 VERY LOW TAX
i 2.7 PRIVACY GRADE
i 2 CRYPTO HAVEN
i 1.8 EASY CITIZENSHIP
VERYLOW TAX 5/10 HOLDING 7.4/10 DIVIDENDPIPELINE 7.5/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 2.7/10 EASYCITIZENSHIP 1.8/10
01/08

Will Thailand tax what you earn?

income tax tax residency territorial system

YES, A LOT. On paper, Thailand taxes personal income at 35%. In practice, the territorial regime puts only locally-sourced income in scope: foreign salary, foreign dividends, foreign capital gains are left alone. The headline scares; the design doesn't. For anyone whose income arises abroad, the effective rate collapses.

Personal income taxi
0 → 35%
progressive · 8 brackets
Income simulatori
Income
Tax due
Effective rate
all-in
Marginal rate
Tax residence testi
180/183 days
183-day rule
Economic interest
Family centre
Habitual abode
Extended-stay test
Just one rule above is enough to make you tax-resident here.
02/08

Will Thailand tax what you own?

capital gains wealth tax inheritance dividends interest

YES, A LOT. Capital gains are taxed heavily in Thailand at 35%, with no annual wealth tax. But inheritance takes a second bite when assets transfer. Two trigger events on the same value: sale and succession.

Capital gainsi
35%
progressive
Dividend taxi
10%
flat
Interest incomei
15%
flat
Wealth taxi
NONE
no annual wealth tax · no real-estate wealth tax · no net-worth assessment
Crypto · tax regimei
Regime
PROGRESSIVE
Rate
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-cryptoi
TAXABLE
each swap counts as a disposal — gains realised at every trade
FATF travel rulei
NOT SIGNED
no information-sharing obligation on VASP transfers
Inheritance systemi
APPLIES
system · heir-based · 5 heir classes
HeirTop rateAllowance
Spouse EXEMPT
Children 5% THB 100,000,000
Siblings 10% THB 100,000,000
Other relatives 10% THB 100,000,000
Non-relatives 10% THB 100,000,000
03/08

Is it easy to run a company in Thailand?

corporate tax criminal liability public registry VAT IP box

YES, BUT TAXED. Corporate tax in Thailand is 20%, but the tax isn't where this country hurts. It treats misuse of corporate assets as a criminal offense (the textbook case is the French abus de biens sociaux doctrine: using your own company's money for personal purposes can trigger prosecution, even as sole shareholder, because the company is a distinct legal person and your consent doesn't waive the offense). And it runs public corporate registries: your name as shareholder is queryable by anyone with a browser. For an owner-operator, those two combined are the real friction. Heavier than the rate, and far less negotiable. Running a clean structure is straightforward; running it casually isn't.

Corporate taxi
0 → 20%
progressive · +10% Branch profits remitted to the foreign head office · +15% Minimum tax for MNE groups with consolidated revenue exceeding EUR 750 million (Pillar Two)
IP Box · Patent Boxi
NONE
no IP regime · IP income taxed under standard corporate rules
Misuse of corporate assetsi
CRIMINAL 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 privacyi
PUBLIC PAYWALL
Department of Business Development (DBD) e-Service
Directors privacyi
PUBLIC
Department of Business Development (DBD) e-Service
Incorporation costi
Private Limited Company
บริษัทจำกัด
Government Registration Fee (Flat rate for e-registration) USD 168
Professional Legal and Incorporation Services USD 1,072
Total USD 1,240
VAT standard ratei
7%
single 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
04/08

Is Thailand good for your holding company?

treaty network participation exemption withholding

YES. Thailand is built for holding. An extensive treaty network (63 signed agreements) cuts withholding on cross-border dividend, interest and royalty flows, and a full participation-exemption regime (100% on qualifying dividends and gains) lets value flow through without a domestic layer. The classic elite-tier setup: a holding structured here travels well across borders.

Territorial systemi
Individuals
REMITTANCE
Corporates
WORLDWIDE
Individuals: remittance basis (foreign income taxed only when brought in). Corporates: worldwide.
Participation exemptioni
100%
25% holding · 6 months min
CFC rulesi
NONE
no controlled foreign corporation regime · foreign-source corporate income out of scope
WHT · dividendsi
10%
non-resident outbound
WHT · interest
15%
non-resident outbound
WHT · royalties
15%
non-resident outbound
Tax-haven WHT
no punitive rate on record
Treaties signedi
59
active
Treaties pending
3
in negotiation
Tax treaty networki
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
05/08

What does it cost to come and go from Thailand?

exit tax territorial system dual citizenship

LITTLE. Coming and going from Thailand is cheap. The country runs a territorial system (foreign income stays foreign), and there's no exit tax on departure. You leave with what you came in with, plus whatever you earned abroad while you were here.

Exit taxi
NONE
no triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
naturalisation requires renouncing existing citizenship
Citizenship paths
Residence
Marriage
Birth
Descent
Investment
06/08

Will Thailand protect your privacy?

info exchange corporate registries

NOT AT ALL. Thailand has signed every exchange framework that matters and operates a public corporate registry. Whatever you do here (earn, hold, structure) is reportable, accessible, or both. Privacy is not the strategy in this jurisdiction.

Multilateral reporting frameworks 5/10 active · 2 pending
CRS
2023
CARF
FATCA
2014
MLI
2022
BEPS
MAAC
2022
GLOBAL FORUM
EOIR
CRYPTO-CARF
CRYPTO TRAVEL RULE
07/08

Is Thailand itself a liability?

blacklists FATF standing

NO. Thailand carries no entries on any major blacklist, though it sits outside FATF membership. Counterparties may apply light extra due diligence, but no formal stigma attaches to dealing with it.

Blacklist exposure Clear everywhere
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list
08/08

Will you feel free in Thailand?

press freedom crypto CBDC EU

PARTLY. Thailand scores in the middle band of the RSF press-freedom index (rank #85): civil society operates but the boundaries are real. Crypto sits in the standard regulated tier.

Press freedom · RSF indexi
85/180
score 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
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.