Taxes in Thailand

Thailand tax rates in 2026: at a glance

Thailand charges individuals up to 35% on a scale, but a resident's foreign income is taxed only when the money is brought into the country. Here are all the main taxes in one table.

Dollar amounts are at about 33.7 baht to the dollar, rounded up.

Compare taxes in 146 countries: relocation taxes 2026

Tax residency

Residents are people who live in Thailand for 180 days or more during any tax (calendar) year.

Both residents and non-residents of Thailand pay tax on income from Thai sources, wherever the payment is received. Residents also pay tax on income from foreign sources if they receive it in Thailand.

Thailand tax residency: 180 days, how to get it

Thailand sets a lower threshold than usual: 180 days or more in a calendar year. There are no other grounds; only days decide. A winter from November to March does not fall into one year whole, it splits between two.

A resident pays progressive tax on Thai income and on foreign income when bringing it into Thailand. Foreign income earned from 2024 is taxed when brought in, in any year. A non-resident pays only on Thai income. The status is confirmed by the Thai Revenue Department.

Mistakes cost more: transferring salary or dividends earned abroad to a Thai card makes them taxable income. Murblz support removes these risks: we count days, plan the transfers and obtain the certificate. We guarantee professional work and a transparent process, and in most cases a result on the first filing.

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Personal income tax scale in 2026

Personal income tax is progressive; each rate applies only to its own slice of income after deductions.

Corporate income tax and VAT

Thai companies pay corporate income tax on worldwide income, foreign companies on Thai-source income. The rate is 20%. VAT is 7%: the law sets 10%, but the rate is reduced by decree, most recently until 30 September 2027.

Social security

Employees pay social security contributions of 5% of salary, and the employer pays the same.

Social security: how much is deducted from salary

Since 1 January 2026 Social Security Fund contributions have been calculated on salary up to 17,500 baht a month instead of 15,000. The employee pays 5%, so no more than 875 baht, about $26, and the employer pays the same.

The ceiling will keep rising: to 20,000 baht from 2029 and to 23,000 baht from 2032. A foreigner employed by a Thai company joins this system on the same terms as Thais and gets medical care at a chosen hospital.

The self-employed and those living on foreign income pay no contributions but get no public health cover either, so long-term life in Thailand needs private insurance.

Foreign income: the main rule since 2024

Since 1 January 2024 a Thai resident pays tax on any foreign income brought into the country, whatever year it was earned in. There is one exception: income earned before 2024 is not taxed when brought in.

The Revenue Department is preparing a rule that would exempt foreign income brought in during the year it was earned or the following year. In 2026 it has not been published and is not law, so it cannot be relied on: remittances are taxed under the current rules.

If tax has already been paid on this income in another country, a double tax treaty allows it to be credited in Thailand.

Resident and non-resident

Status is determined afresh each calendar year, so large transfers are best planned for a year in which you spend fewer than 180 days in Thailand.

The Long-Term Resident visa: tax benefits

The Long-Term Resident visa is issued for 10 years and gives tax benefits by category.

• Wealthy global citizens, wealthy pensioners and remote professionals pay no Thai tax on foreign income, even when they bring it into the country.
• Highly skilled professionals working for approved companies pay a flat 17% on Thai salary instead of the scale up to 35%. The employer withholds the tax and no refund is available on it.

For a person with large passive income abroad this visa is often better than any tax structure: money can be brought into the country tax-free.

Investment income in Thailand

A resident may leave Thai dividends out of the tax return and treat the 10% withheld as final. If their overall rate on the scale is lower, it is better to include them and reclaim the difference.

Corporate income tax and dividends

A Thai company pays 20% on profit. Small companies with paid-up capital up to 5 million baht and revenue up to 30 million baht a year get relief: the first 300,000 baht of profit, about $9,000, is tax-free, profit up to 3 million baht is taxed at 15%, and 20% above that.

Dividends paid to owners are subject to 10% withholding. Companies promoted by the Board of Investment can be exempt from corporate tax for up to 8 years, longer in priority sectors, but such projects have strict investment and hiring conditions.

As a rule a foreigner cannot own a majority of a Thai company in services and trade: that requires a foreign business licence or Board of Investment promotion, so the structure is planned before registration.

VAT: 7% until 30 September 2027

The statutory VAT rate is 10%, but every year the government extends the reduced 7% rate: the latest royal decree keeps it until 30 September 2027. The 7% consists of 6.3% VAT proper and 0.7% local tax.

Companies and sole traders with turnover from 1.8 million baht a year, about $54,000, must register for VAT. Banks, insurers and property sales pay 3.3% specific business tax instead of VAT.

Property: buying, owning, selling

A foreigner can own a condominium unit if foreign ownership in the building does not exceed 49%. Foreigners cannot own land, so houses are usually held through a long-term lease of the plot.

• Buying and selling. A registration fee of 2% of the appraised value; on a sale within 5 years, specific business tax of 3.3%, after that stamp duty of 0.5%. Income tax is withheld from the seller, calculated on the appraised value.
• Owning. From 2026 land and building tax is collected at full rates, without the earlier discounts.

Crypto and capital gains

From 1 January 2025 to 31 December 2029 an individual's gains from selling crypto through Thai platforms licensed by the Securities and Exchange Commission are tax-free. Trades on foreign exchanges are not covered: their gains are taxed on the scale, and for a resident when the money is brought into Thailand.

Gains from selling shares on the Stock Exchange of Thailand are tax-free, while gains on property are taxed through withholding when the sale is registered. More on crypto in our article on crypto tax in Thailand.

A worked example

A resident with taxable income of 1.2 million baht a year (about $35,618) after deductions. The first 150,000 baht are tax-free, the next 150,000 are taxed at 5%, which is 7,500, 200,000 at 10% is 20,000, 250,000 at 15% is 37,500, 250,000 at 20% is 50,000, and the last 200,000 at 25% is 50,000. The total is 165,000 baht (about $4,898), or roughly 14% of income.

If the same person lives on savings earned before 2024 or keeps income in an account abroad, there is no Thai tax at all. This is why the way money is brought in matters more than the scale itself.

Double tax treaties

Thailand has about 61 double tax treaties in force, including one with Russia, in force since 2009. Treaties reduce withholding tax on dividends, interest and royalties and allow tax paid in another country to be credited.

To apply a treaty you need a Thai tax residence certificate: the Revenue Department issues it only to a resident who spent 180 days or more in the country in a calendar year.

Tax return and deadlines

The tax year is the calendar year. The return for the previous year is due by 31 March, and about a week later when filed online. To file, a foreigner needs a Thai tax identification number, issued by the Revenue Department on the basis of a passport. Employers withhold tax from salary monthly. The Thai Revenue Department issues tax residency certificates for banks and tax authorities abroad.

Common mistakes

• Bringing in fresh income without tracking it. Transferring foreign salary or dividends to a Thai card makes them taxable income.
• Mixing old and new money. Savings from before 2024 are not taxed, but this is easier to prove if they are kept in a separate account.
• Relying on the draft exemption. Until the rule is published, remittances are taxed under the current rules.
• Not filing a return. A resident who brought in taxable income must report it, even if the tax is credited under a treaty.

How we help

We count days by calendar year, plan how money is brought in so you do not overpay, choose a Long-Term Resident visa that fits your income and support condominium purchases. We obtain a tax number and a residency certificate and apply double tax treaties.

More on long-stay visas on the Thailand residence and Thailand remote worker visa pages.

Features of the Thai tax system

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