Taxes · THA
Taxes in Thailand
Thailand taxes cryptocurrency gains and income as assessable income under the progressive personal income tax system, with rates from 0% to 35% depending on total annual income. A VAT exemption applies to crypto trading on approved exchanges since 2022. There is no separate capital gains tax rate for crypto; all profits are folded into ordinary income.
The tax figures
Corporate tax
20.00 %
35 of 96 countries that publish it · 2026 · see the ranking →
What this measures, and what it does not
The statutory (headline) corporate income tax rate from OECD Corporate Tax Statistics. Effective rates after deductions and incentives are typically lower; this is the rate on paper that companies plan around.
The rules, in words
Income tax
Mining rewards, staking income, and other crypto-derived income are treated as assessable income subject to progressive personal income tax rates of 0–35%. The zero-rate threshold applies to income under THB 150,000 annually.
VAT / GST
Exempt. The Thai Revenue Department exempted cryptocurrency and digital token transfers from 7% VAT effective January 2022 under a Royal Decree, provided transactions occur on approved exchanges.
Capital gains
Capital gains from crypto disposal are taxed as assessable income under personal income tax at progressive rates of 0–35%. Gains are calculated as disposal proceeds minus cost basis. No separate flat capital gains rate exists for crypto.
Type case, not tax advice: figures describe a single average earner and standard rates; your situation depends on residency, deductions and local rules. Verify with the tax authority before acting. — Fiatmap