Country tax profile · 2026

Thailand capital gains tax
How Thailand taxes capital gains
Taxed as ordinary assessable income at progressive PIT rates (up to 35%); gains on sale of SET-listed shares through the stock exchange are exempt
Compiled by MyNomadWorld for Thailand and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Thailand compares
57 of 197 countries we track have no capital gains tax for individuals. Thailand is not one of them.
Who is a tax resident of Thailand?
Present in Thailand for an aggregate of 180 days or more in a calendar (tax) year.
Related Thailand taxes
Moving to Thailand?
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What is the capital gains tax rate in Thailand?
Taxed as ordinary assessable income at progressive PIT rates (up to 35%); gains on sale of SET-listed shares through the stock exchange are exempt