Does Thailand have a capital gains tax?

Thailand does not have a separate capital gains tax. Capital gains are generally included in assessable income and taxed under the Personal Income Tax (PIT) progressive system at rates from 0% to 35%. The main exception is gains on SET-listed shares held for more than one year, which are fully exempt.

What is the SET shares exemption?

Gains from selling shares listed on the Stock Exchange of Thailand (SET) are exempt from PIT if the shares were held for more than one year. If held for one year or less, the gain is taxable as ordinary income under the PIT brackets.

How are Thailand PIT rates structured?

Thai PIT uses seven progressive brackets for 2024: 0% on the first THB 150,000; 5% on THB 150,001–300,000; 10% on THB 300,001–500,000; 15% on THB 500,001–750,000; 20% on THB 750,001–1,000,000; 25% on THB 1,000,001–2,000,000; and 35% above THB 2,000,000. A standard personal allowance of THB 60,000 applies.

Are cryptocurrency gains taxable in Thailand?

Yes. The Thai Revenue Department has ruled that gains from selling cryptocurrency or digital tokens are assessable income subject to PIT. They do not qualify for the SET shares exemption. Enter such gains as "Other assets" in this calculator.

How is property gain taxed in Thailand?

Gains from selling real estate are subject to PIT as ordinary income. In practice, the Revenue Department values such gains based on the assessed selling price minus allowable deductions. Buyers of property also pay a transfer fee and specific business tax, which are separate from PIT on the gain.

What personal allowances apply?

Thai residents receive a personal allowance of THB 60,000. Additional deductions apply for spouses, children, education, health insurance, provident funds, and other items. This calculator applies only the standard personal allowance. Consult a Thai tax adviser for your full deduction picture.

Who is a Thai tax resident?

A person who resides in Thailand for 180 days or more in a calendar year is a Thai tax resident and is subject to PIT on all assessable income. Non-residents are taxed only on income from Thai sources.

Thailand Capital Gains Tax Calculator

Name: Thailand Capital Gains Tax Calculator
Availability: InStock
Author: Nham Vu

Enter your capital gain, asset type, and annual income to estimate Thai personal income tax on investment gains under the 0–35% progressive brackets.

Your Details

Capital Gain (THB)

฿

Profit from the sale: proceeds minus acquisition cost and allowable expenses.

Asset Type

SET shares — held over 1 year Exempt from PIT (Thai Revenue Dept. ruling)

SET shares — held 1 year or less Taxable as ordinary income under PIT

Other assets Property, foreign shares, crypto, other investments

Other Taxable Income (THB, before this gain)

฿

Salary, business income, rental, etc. — gross before the standard personal allowance.

Fill in your details and click Calculate Tax

Thailand PIT Brackets (2024)

Net Assessable Income (THB)	Rate

Estimate only — Thai Revenue Department 2024 PIT rates. Applies standard personal allowance (THB 60,000) only. Excludes employment income deductions, LTF/RMF, health insurance, and other deductions. Not legal or tax advice; consult a Thai-licensed tax adviser for your situation.

Summary

Enter your capital gain, asset type, and annual income to estimate Thai personal income tax on investment gains under the 0–35% progressive brackets.

How it works

Enter the capital gain — the profit from selling the asset (sale price minus acquisition cost).
Select the asset type: SET-listed shares held over 1 year (exempt), SET-listed shares held 1 year or less (taxable), or other assets such as property, foreign shares, or crypto.
Enter your other taxable income for the year (salary, business income, rental, etc.) before this gain.
The calculator adds the taxable gain to your other income and computes PIT using Thailand's progressive brackets.
Tax already attributable to your other income is subtracted so only the marginal tax on the gain is shown.
Results include total PIT on the gain, the effective rate on the full gain, and net gain after tax.

Use cases

Estimate tax before selling investment property in Thailand.
Check whether your SET shares qualify for the over-1-year exemption before selling.
Model the tax impact of selling foreign shares or crypto held by a Thai tax resident.
Compare after-tax proceeds from selling an asset early versus waiting for exemption eligibility.
Understand which PIT bracket a large gain pushes you into.
Plan asset disposals across tax years to reduce the annual PIT burden.
Estimate tax for freelancers or expats with mixed income and investment gains.

Frequently Asked Questions

Last updated: 2026-07-25 · Reviewed by Nham Vu