Personal Income Tax in Thailand is Tax Exempted for Sales of Digital Assets 出售數位資產將豁免泰國個人所得稅
- Kit Amatyakul
- Oct 2
- 4 min read
On 5 September 2025, the Ministry of Finance in Thailand published the Ministerial Regulation No. 399 in the Government Gazette, after being signed by the deputy finance minister Julapun Amornvivat on 27 August 2025. The Ministry has introduced a 5-year personal income tax exemption on capital gains from the disposal of cryptocurrency or digital tokens. The Regulation offers the personal income tax exemption for transfers occurring between 1 January 2025 and 31 December 31 2029.
泰國財政部在2025 年 9 月 5 日於政府公報上公佈第 399 號部長條例，該條例由財政部副部長 Julapun Amornvivat 於 2025 年 8 月 27 日簽署。財政部已推出一項為期五年的個人所得稅豁免政策，適用於處置加密貨幣或數位代幣所得的資本利得。該條例規定，2025年1月1日至2029年12月31日期間發生的轉移可享有豁免個人所得稅。
The Regulation was enacted under Article 4 of the Revenue Code to amend the Ministerial Regulation No. 126, which specified categories of proceeds exempt from revenue tax. The purpose of the Ministerial Regulation No. 399 is to promote Thailand as a global financial center and digital asset business hub while encouraging increased domestic investment in digital assets.
此條例根據《稅收法》第4條制定，旨在修訂第126號部長條例，此條例規定免所得稅的收益類別。第399號部長條例旨在推動泰國成為全球金融中心和數位資產商業中心，同時鼓勵增加國內對數位資產的投資。
The new regulation adds Article 109 to regulation No. 126, stating:
新條例在第126號條例基礎增加第109條，規定：
“(109) Benefits derived from the transfer of cryptocurrency or digital tokens carried out through a digital asset exchange, through a licensed digital asset broker, or transferred to a licensed digital asset dealer under the law governing digital asset businesses, shall be regarded as taxable income only to the extent that the proceeds exceed the investment cost. This shall apply to assessable income received from 1 January 2025 to 31 December 2029.” Therefore, investors are still required to provide evidence of the cost basis in order to be eligible for the exemption. If they are unable to substantiate it, any excess may be subject to tax assessment.
“(109) 透過數位資產交易所、持牌數位資產經紀商或根據數位資產業務管理法向持牌數位資產交易商轉移加密貨幣或數位代幣所獲得的收益，僅在收益超過投資成本的範圍內，才應視為應納稅所得額。這適用於 2025 年 1 月 1 日至 2029 年 12 月 31 日收到的應稅收入。” 因此，投資者仍需提供成本基礎證明才能享有免稅資格。如無法提供證明，任何超額部分均可能被徵收稅款。
The exemption which covers capital gains from cryptocurrency and digital token disposals during the specified five-year period only applies to individuals Companies that trade in digital assets are not eligible for this tax exemption. The main condition is that the cryptocurrencies or digital tokens are sold via a Digital Asset Exchange, Digital Asset Broker or to a Digital Asset Dealer, licensed under Thailand’s digital asset business laws. Transactions conducted through unlicensed platforms or brokers may not be eligible for tax deductions and could be subject to investigation.
這項免稅政策涵蓋在指定五年期間出售加密貨幣和數位代幣所獲得的資本利得，僅適用於個人。從事數位資產交易的公司不享有此項免稅。主要條件是，加密貨幣或數位代幣必須透過數位資產交易所、數位資產經紀商或根據泰國數位資產商業法獲得許可的數位資產交易商出售。透過未經許可的平台或經紀商進行的交易可能沒有資格享受稅收減免，並可能受到調查。
While it is common for the Thai government to make temporary laws permanent when they prove beneficial to the country, such an extension cannot be guaranteed. So, as the tax holiday set to expire in 2029, individual traders should plan ahead for post exemption taxation to ensure full compliance with personal income tax requirement in Thailand. Please be noted that other indirect obligations, such as transaction fees or reporting obligations, may still apply. In addition, Record-keeping is essential throughout this period. If you trade frequently or manage multiple wallets or exchanges, you must keep good records.
雖然泰國政府通常會在暫時性法律被證明對國家有利時將其永久化，但這種延長並不能保證。因此，由於免稅期將於 2029 年到期，個人貿易商應提前規劃免稅後的稅收，確保完全遵守泰國的個人所得稅要求。請注意，其他間接義務，例如交易費或報告義務可能仍然適用。此外，在此期間，記錄保存至關重要。如果您經常交易或管理多個錢包或交易所，必須妥善保存記錄。
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