Asia-Pacific · THB
Thailand
Reviewed 2026-06-21
Top income tax
35%
Self-employed SS
Optional
VAT
7%
Capital gains
35%
Exit tax
No
Nomad visa
Yes
66
/ 100
Tax efficiency49
Ease to enter86
Ease to exit77
Cost of living85
Internet54
English25
Thailand taxes residents on local income plus foreign income only when it is brought into the country, and you become a tax resident after 180 days of presence in a calendar year. Personal rates are progressive up to 35 percent, there is no wealth tax and no controlled foreign company regime, and gains from selling listed Thai shares on the stock exchange are exempt. The Destination Thailand Visa offers remote workers a five year stay if they show about 500,000 baht in liquid savings. Living costs are low and broadband is fast, though everyday English proficiency is limited outside tourist and business hubs.
Personal income tax
Income tax structureProgressive
Top income tax rate35%
Entry income tax rate5%
Top rate threshold$139,000
Taxation basisRemittance
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate5%
Employer SS rate5%
Indirect & other taxes
VAT standard rate7%
Capital gains rate35%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate10%
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency180 days
Corporate
Corporate income tax rate20%
WHT on dividends10%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index38
Internet speed237 Mbps
English proficiencyLow
Civil liberties38
Sources
- Thai Revenue Department — Personal income tax rates (English)
- Thai Revenue Department — Corporate income tax rate (English)
- PwC Worldwide Tax Summaries — Thailand Individual other taxes (inheritance, social security, wealth)
- PwC Worldwide Tax Summaries — Thailand Corporate group taxation (no CFC rules)
- Thai Ministry of Foreign Affairs — Destination Thailand Visa (DTV) requirements checklist
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.