Thailand Tax & Investment Guides
16 guides covering Thai taxation, personal income tax (PIT 0-35%), VAT 7%, corporate income tax 20%, withholding tax, land and buildings tax, and inheritance tax.
Personal Tax & Residency
PIT 0-35% progressive, residency rules, tax filing, and cross-border
Thailand Cross-Border Tax Guide (Residence, Source Rules, DTA 2026)
Thailand cross-border taxation โ the 180-day rule for tax residency, the source rules (Thai-source vs foreign-source income), the post-2024 foreign income taxation regardless of remittance, the DTA network (60+ treaties), and the foreign tax credit mechanism.
Thailand Personal Income Tax Guide (IIT 0โ35%, 8 Brackets, Allowances 2026)
Thailand personal income tax (IIT) for 2026 โ progressive 0โ35% rates across 8 brackets, THB 150k first-bracket exemption, THB 60k personal allowance, 50% expense deduction capped at THB 100k, spouse and dependent allowances, LTF/RMF retirement deductions. All amounts in THB.
Thailand Tax Filing Guide (PIT, CIT, VAT, WHT Deadlines 2026)
Thailand tax filing โ the annual PIT return (January-March 31, PND 90/91), the corporate CIT half-year return (August), the VAT monthly return (P.P.30), the e-filing via the RD Smart Tax Application, and the withholding tax returns (PND 3/53).
Thailand Tax Residency Guide (180-Day Rule, RD Certificate 2026)
Thailand tax residency โ the 180-day presence test in a calendar year, the residence certificate from the Revenue Department, the absence of a domicile concept for tax purposes, and the permanent establishment rules for businesses.
VAT & Indirect Tax
VAT 7% standard rate, exemptions, and digital services
Business & Corporate Tax
CIT 20%, business registration, and corporate compliance
Thailand Business Registration Guide (DBD, BOI, VAT 2026)
Thailand business registration โ the DBD registration, the Company Limited (min 3 shareholders), the Public Company Limited, the representative office, the BOI promotion, the VAT registration threshold of THB 1.8M, and the corporate income tax at 20%.
Thailand Corporate Tax Guide (CIT 20%, SME 0โ15%, BOI Incentives 2026)
Thailand corporate income tax (CIT) for 2026 โ standard 20% rate, 0โ15% sliding scale for SMEs, BOI-promoted industry incentives (0โ10%), half-year CIT filing, no WHT on dividends from listed companies. All amounts in THB.
Investment & Savings
CGT 0-35%, investment income, crypto tax, and pension plans
Thailand Capital Gains Tax Guide (Securities Exempt, Property in IIT, Unlisted Shares 0โ35% 2026)
Thailand capital gains taxation for 2026 โ securities gains on SET-listed stocks, ETFs, and bonds are tax-exempt. Property gains included in IIT (0โ35%) with holding-period deductions. Unlisted shares subject to IIT 0โ35%. All amounts in THB.
Thailand Crypto Tax Guide (15% WHT, Exchange Reporting 2026)
Thailand cryptocurrency taxation โ the 15% withholding tax on capital gains (with the option to elect aggregation in the PIT return), the VAT exemption on crypto-to-crypto exchanges (from 2024), the exchange reporting to the SEC and the RD, the tax deduction on the crypto-to-crypto trades, and the airdrop/mining income treatment.
Thailand Investment Income Guide (Dividends 10% WHT, Interest 15% WHT, Bonds Exempt 2026)
Thailand investment income taxation for 2026 โ dividends from SET-listed companies subject to 10% WHT (or elect IIT inclusion with 10% credit), interest 15% WHT on bank deposits and bonds, government bonds exempt, SLM funds, and Thai SET market overview. All amounts in THB.
Property & Wealth Tax
Land and buildings tax 0.02-0.1%, inheritance tax, and rental income
Thailand Inheritance and Gift Tax Guide (10% Estate, 5% Family, Gift Tax 5% 2026)
Thailand inheritance tax (10% on inheritances above THB 100M, 5% for descendants/ascendants/spouse above THB 50M after exemption) and gift tax (5% on gifts to non-family above THB 20M/year, 5% to family above THB 20M/year with exemption rules). All amounts in THB.
Thailand Property Tax Guide (LBT 0.02โ0.5%, Transfer Fee 2%, SBT 3.3% 2026)
Thailand property taxes for 2026 โ Land and Building Tax (LBT) 0.02โ0.1% for residential (rate depends on usage and value, subject to annual reduction), 0.1โ0.5% for commercial, transfer fee 2%, stamp duty 0.5%, specific business tax 3.3% on quick resales. All amounts in THB.
Thailand Rental Income Guide (IIT 0-35%, WHT 5%, Deductions 2026)
Thailand rental income taxation โ the progressive IIT rates (0% to 35%) on the net rental income, the standard deduction of 30% (or the actual costs), the withholding tax of 5% on the rent paid by the juristic persons, and no special property tax on the rental.
Thailand Wealth Tax Guide (No Net Wealth Tax, LBT 0.02โ0.5% Equivalent, Thailand's Approach 2026)
Thailand's wealth tax situation โ no net wealth tax exists. The Land and Building Tax (LBT 0.02โ0.5%) and other property-related levies are the closest equivalents. Explanation of Thailand's approach to wealth taxation. All amounts in THB.
Employment & Social Charges
Social security contributions and employer obligations
Thailand Pension Guide (SSO, GPF, Provident Fund, RMF, SSF 2026)
Thailand pension system โ SSO old-age pension (lump sum or monthly after 15+ years), Government Pension Fund (GPF) for civil servants, provident fund for private sector, Retirement Mutual Fund (RMF) tax-deductible up to 30%, and Super Savings Fund (SSF).
Thailand Social Contributions Guide (SSO, Provident Fund 2026)
Thailand mandatory social contributions โ Social Security Office (SSO) at 5% employee, 5% employer, 2.25% government for 3 funds (pension, health, unemployment). Employee cap at THB 15,000/month salary = max THB 750/month. 33 coverage categories. Provident fund optional for private sector.
Tools & Calculators
Thailand Salary Calculator
Net pay 2026 โ PIT, social security
Thailand VAT Calculator
VAT 7% standard rate net/gross
Thailand Corporate Tax Calculator
CIT 20% standard rate
Thailand CGT Calculator
0-35% on capital gains
Thailand Property Tax Calculator
Land and buildings tax 0.02-0.1%
Thailand Inheritance Tax Calculator
เธ เธฒเธฉเธตเธกเธฃเธเธ 0-10% on estates
Compound Interest Calculator
Project investment growth over time
Mortgage Calculator
Estimate monthly mortgage payments
Budget Calculator
50/30/20 budgeting tool