Thailand Capital Gains Tax
Detailed capital gains tax rates and rules for Thailand in 2026.
Capital GainsTHB
Thailand does not have a separate capital gains tax. Capital gains are treated as ordinary income and taxed at the progressive personal income tax rates up to 35% for individuals, or at the 20% corporate rate for companies. However, gains from selling shares on the Stock Exchange of Thailand are exempt from income tax for individual investors. Non-residents may be subject to withholding tax on Thai-sourced capital gains.
Standard Rate
35%
Exemptions
- Capital gains on shares traded on the Stock Exchange of Thailand (SET) are exempt for individual investors
- Gains from the sale of an inherited property may receive partial exemptions
- Certain BOI-promoted investments
How Thailand Capital Gains compares
Thailand’s capital gains tax rate of 35% is the 7th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Asia’s regional average of 13.9%.
Thailand
35%
Asia average
13.9%
Global average
13.8%
