Crypto Tax Thailand – 15% Withholding Tax
Thailand levies 15% withholding tax on crypto capital gains. Revenue Department rules and SEC licensing apply to crypto exchanges.
Thailand's Revenue Department taxes capital gains from cryptocurrency at a flat 15% withholding tax (WHT), deducted at source by licensed exchanges. Gains must also be declared in the annual personal income tax return at progressive rates (0–35%), with the WHT creditable against the personal income tax due.
CoinTaxReporting computes Thai crypto income in THB, applies the 15% WHT credit mechanism, and generates a Revenue Department-compatible annual income declaration for crypto gains.
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How does Thai crypto WHT work?
15% is withheld by the exchange on gains. You declare total crypto income in your annual PND 90/91 return at progressive rates, then credit the WHT already paid.
What if I use a foreign exchange not licensed in Thailand?
You are still responsible for self-reporting gains in your annual income tax return and paying the applicable rate without WHT credit.
Are staking rewards taxable in Thailand?
Yes. Staking and airdrops are treated as assessable income under the Revenue Code, taxed at progressive rates.
Thailand Crypto Tax: 15% WHT & SEC-Licensed Exchanges
Thailand's Revenue Department introduced crypto-specific tax rules in 2022. Gains from disposing of cryptocurrency are subject to a 15% withholding tax (WHT) deducted directly by SEC-licensed Thai exchanges. At year-end, total crypto income is declared in the annual personal income tax return and taxed at Thailand's progressive rates (0–35%), with the 15% WHT credited against tax due.
The Thai SEC (Securities and Exchange Commission) requires all digital asset exchanges to be licensed. Licensed exchanges issue WHT certificates (หนังสือรับรองการหักภาษี ณ ที่จ่าย) for each gain transaction. All amounts are reported in THB (Thai Baht). The annual return (PND 90 or PND 91) must be filed by March 31.
Key Thailand Crypto Tax Facts
- Taxing authority: Revenue Department, rd.go.th
- WHT rate: 15% (deducted by SEC-licensed exchanges)
- Annual income tax: Progressive 0–35%; WHT is creditable
- Regulator: SEC (Securities and Exchange Commission)
- Staking/airdrops: Assessable income at progressive rates
- Annual return: PND 90/91, deadline March 31
CoinTaxReporting tracks all THB gains, applies WHT credit calculations, and delivers a Revenue Department PND-compatible crypto income declaration.