Thailand tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Thailand tax profile.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 10 November 2026. Figures last changed 10 November 2026. Profile last reviewed 29 April 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Thailand | 35%† | 35%† | 10%† | 15%† | 24.5% | 35%† |
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Thailand?
The top rate on a salary is 35%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 35% above THB 5,000,000.
How are capital gains taxed in Thailand?
The top rate on a long-term capital gain is 35%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Thailand?
The top rate is 10% on dividends and 15% on interest. Rental income is taxed at up to 24.5%.
How is crypto taxed in Thailand?
Thailand has its own rules for crypto assets. The top rate on a gain in our model is 35%.
Does Thailand tax foreign income?
Only when it is brought in. Thailand taxes foreign income of residents when it is remitted to Thailand, with conditions.
Does Thailand have a wealth tax?
No. Thailand has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Thailand have an exit tax for individuals?
No. In our model Thailand does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does Thailand have?
Our profiles list 5 regimes: LTR Visa - Wealthy Global Citizen (up to 10 years) — information only; not numerically modelled; LTR Visa - Wealthy Pensioner (up to 10 years) — information only; not numerically modelled; LTR Visa - Work-from-Thailand Professional (up to 10 years) — information only; not numerically modelled; LTR Visa - Highly Skilled Professional (up to 10 years); Thailand Privilege (formerly Elite Visa) (up to 20 years) — information only; not numerically modelled. Each has its own conditions.
When do you become tax resident in Thailand?
The Thailand day test (180-day rule): 180 days in the calendar year. Thailand uses only the day count for individuals.
Residence decides whether Thailand taxes you on these rates. See the Thailand day-count test and count your own days.
Sources
The Thailand profile cites 8 sources for these rules, 4 of them from a government or a statute.
- Official 2026-2028 employee contribution guidance · official, retrieved 2026-11-10
- Thailand BOI - Long-Term Resident (LTR) Visa Program (2025 update) · official, retrieved 2026-04-29
- Official membership packages · official, retrieved 2026-11-03
- Revenue Department, Royal Decree No. 11 section 5 · official, retrieved 2026-11-10
- PwC WWTS - Thailand: Personal Income · summary, retrieved 2026-11-10
- PwC WWTS - Thailand: Deductions · summary, retrieved 2026-11-10
- PwC WWTS - Thailand: Income Determination · summary, retrieved 2026-11-10
- PwC WWTS - Thailand: Other Taxes · summary, retrieved 2026-11-10
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Thailand with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Thailand side by side with other countries, see every country or try the live demo.
Other countries in East and Southeast Asia: Taiwan, Vietnam, Brunei, China, Hong Kong, Indonesia.