Crypto Tax in Thailand

A structured summary of how individual crypto taxation works in Thailand — the tax regime, headline rate, accepted cost-basis methods, exemptions and anti-avoidance rules.

General information generated from our jurisdiction dataset, not tax advice. Rules change — verify with a local professional.

Individual crypto tax — Thailand

General Information

Default Framework

IFRS

Crypto Classification

Intangible Asset, Inventory

Tax Year

Calendar Year (M12)

Functional Currency

THB

FX Source (Reporting)

BOT

FX Source (Tax)

Transaction Rate

Daily Spot

Hyperinflationary

✗ No

Individual Tax — Regime

Tax Regime

Income Tax

15% WHT on crypto gains. Also subject to progressive PIT but WHT credited.

Tax Rate

15%

15% withholding tax. Can be final or credited against progressive PIT (5-35%).

Individual Tax — Cost Basis

Measurement Basis

Historical Cost

Cost Method

FIFO

Method Electable

✓ Yes

Permitted Methods

FIFO, WAVG

Country Override

Standard

Individual Tax — Exemptions

CGT Exempt

✗ No

Holding Period

—

HP Benefit

—

Annual Exemption

—

Threshold Exemption

—

Individual Tax — Anti-Avoidance

Wash Sale

✗ Off

Same-Day Rule

✗ No

Superficial Loss

✗ No

Loss Restriction

Unrestricted

Loss Carryforward

Unlimited

See your own numbers for Thailand

CryptaTax computes your gains, income and tax reports for Thailand automatically across 90 blockchains and 49 exchanges.

Get started free

Is crypto taxed for individuals in Thailand?

Thailand applies a Income Tax treatment to individual crypto. The table above shows the headline rate, cost-basis method and any exemptions.

Which cost-basis method does Thailand use?

See the cost-basis section above for the default method and the alternatives Thailand permits for individuals.

Other jurisdictions

Australia Bangladesh Hong Kong SAR China India Indonesia Japan Malaysia New Zealand Crypto Tax by Country →