Thailand Implements 0% Personal Income Tax on Licensed Crypto Trades Until 2029

Thailand’s new regulation grants a tax-free status to capital gains from cryptocurrency trades via SEC-licensed domestic platforms, aiming to boost local exchange use and market transparency.

Summary

Thailand has enacted Ministerial Regulation No. 399, providing a 0% personal income tax rate on capital gains from cryptocurrency trades through SEC-licensed exchanges, brokers, or dealers from January 1, 2025 to December 31, 2029. The policy excludes gains from trades conducted on foreign or unlicensed platforms, and income from mining, staking, or airdrops. Officials state the regulation aims to incentivize trading on local regulated exchanges, strengthen the country’s financial system, and improve transparency. The law was officially published in the Royal Gazette on September 5, 2025.

Terms & Concepts
  • Capital Gains Tax: A tax on profits realized from the sale of assets, such as cryptocurrencies or stocks.
  • Bitcoin: A decentralized digital currency that enables peer-to-peer transactions without a central authority.
  • Securities and Exchange Commission of Thailand (SEC): The regulatory authority overseeing securities and exchange activities in Thailand, including licensing of crypto trading platforms.