Thailand
5-year tax holiday (2025-2029) on crypto capital gains - but ONLY through Thai SEC-licensed domestic exchanges. Foreign platforms, DeFi, P2P trades NOT covered. Temporary program.
FATCA Partner
Yes
FATF Status
Clear
EU Blacklist
No
Dual Nationality
Not allowed
CARF Status
Committed
Bitizenship
Not yet
CARF Reporting
Committed
Thailand has committed to implementing CARF but has not yet specified an exact timeline. When active, crypto service providers will be required to report user transactions to tax authorities.
Tax Rates
Activity Taxes
Staking
NOT exempt; taxable as income
Mining
NOT exempt; taxable as income
DeFi
NOT exempt; lending yields, derivatives profits taxable
NFTs
Unclear
Taxable Events
Crypto → Fiat
Not taxable
Crypto → Crypto
Not taxable
Holding Period
No holding period benefit
No holding period benefit; exemption is platform-based, not time-based
Regulation & Residency
Regulatory Body
Thai SEC (Securities and Exchange Commission); Revenue Department
Residency Requirement
180+ days = Thai tax resident; LTR visa for remote workers/HNWIs
Reporting Requirements
Must file through Thai-regulated exchanges for exemption; strict compliance
Citizenship & Residency Path
Long-Term Resident Visa (LTR) for wealthy individuals; citizenship after 5+ years (difficult)
Resilience & Plan B
Jurisdictional Resilience
How well-equipped this jurisdiction is for a crypto holder who wants stability, access, and protection.
JRS
Institutions (25%), banking (20%), tax clarity (20%), business (15%), privacy (10%), geopolitical (10%). Full methodology →
Plan B Readiness
How fast you can go from “I want to move” to “I’m a tax resident with banking and optionality.”
PBR
Business ease (25%), citizenship path (20%), dual nationality, quality of life & safety (15% each), Bitizenship (10%). Full methodology →
Notable Conditions
- →Ministerial Regulation No. 399 gazetted September 2025
- →ONLY valid on Thai SEC-licensed domestic exchanges/brokers
- →Foreign platforms, DEXs, P2P trades = NOT EXEMPT (up to 35% tax)
- →Crypto lending, staking interest, derivatives = NOT EXEMPT
- →Exemption expires December 31, 2029 unless extended
- →VAT exemption on crypto transfers since 2022
- →Expats with 180+ days residence are Thai tax residents
Living & Lifestyle
Cost of Living
Very Low
Banking Access
Good
Quality of Life
High
Lifestyle Scores