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Thailand Crypto & Forex Tax 2026: 15% WHT and the 2025-2029 Exchange Exemption

Thailand runs a rare and generous experiment: capital gains from digital assets traded through licensed exchanges are completely PIT-exempt from 1 January 2025 to 31 December 2029. Outside that channel, crypto gains face 15% withholding (electable as final) or the progressive 5-35% scale.

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August 22, 2026 | 8 min read | Thailand, Crypto Tax, PND.90, 2026

The 2026 Rules at a Glance

Crypto: 15% withholding (can elect as final) or include in PIT at 5-35%. Capital losses are NOT offsettable against gains.
The big one: gains on digital assets traded through licensed exchanges/brokers are exempt from PIT for 1 Jan 2025 - 31 Dec 2029.
Stocks: SET-listed share gains are exempt; dividends 10% WHT (electable as final).
Forex: no special regime — gains are ordinary PIT income, and FX losses are not offsettable.
Global income: foreign-sourced income of residents is taxed on remittance in the year received (post-Royal Decree 743).

Filing and 2026 Notes

Deadline: PND.90 for non-salary income (including trading) is due end March 2026 (online by 8 Apr) for 2025.
Licensed-exchange check: the exemption applies only to platforms licensed by the Thai SEC. Offshore or P2P trades do not qualify — the same gain can be exempt or taxed depending on where it was executed.
Expiry risk: the exemption runs to 31 Dec 2029. Plan around the sunset.
Mining and staking: treated as income, not capital gains.

FAQ

Is crypto tax-free in Thailand in 2026?

Only if you trade through licensed exchanges — those gains are PIT-exempt until 31 Dec 2029. Other channels face 15% WHT or the 5-35% scale.

How long does the exchange exemption last?

From 1 January 2025 to 31 December 2029, per the PwC Thailand 2026 review.

Are Thai stock gains taxable?

Gains on SET-listed shares are exempt for individuals; dividends carry 10% withholding.

Can I offset crypto losses in Thailand?

No — capital losses are not offsettable against gains in Thailand.

When is the Thai tax deadline?

PND.90 for non-salary income is due end of March 2026 (online filing by 8 April) for the 2025 tax year.

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