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Thai Government Plans to Tax on Crypto Transactions 泰國政府計劃對加密交易徵稅

Thai government published Emergency Decree on Digital Asset Businesses B.E. 2561 (2018)​ and amended Thai Revenue Code at the same time, considering income and profit from digital assets is categorized as assessable income, and is subject to 15% withholding tax.[1]In January 2022, Prime Minister Prayuth Chan-Ocha’s government was expected to decide on the method and details on how to have tax gains from trading digital assets including cryptocurrencies. Based on Section 40(4) (Chor) from the aforementioned Emergency Decree on Digital Asset Businesses, this new tax policy will come into force starting from March 2022 onwards.


泰國政府公布《佛曆2561號(2018)數位資產事業緊急命令》並同時修改《泰國稅法》,認定數位資產的收入與利潤也屬於應稅收益,需繳納15%預扣所得稅。2022年1月總理帕拉育·占奧差政府預計決定數位資產,包含加密貨幣徵稅的方式及細節。根據前述緊急命令第40(4)條(Chor),這項新的政策將從2022年3月起生效。


Due to the economic recession caused by COVID-19, Thai government is seeking new sources of revenue to relieve the burden and to use it as a measure to stimulate the economy and to reduce dependence on foreign debt. In addition, number of investors trading on stocks and digital assets has been increased during COVID-19 for chasing higher returns based on the law interest rate, making government think of this new tax avenues.


基於新冠病毒造成的經濟衰退,泰國政府尋求新的稅收來源以減輕負擔,並刺激經濟及減少對外債的依賴。此外,為了在低利率期間追求高的投資報酬率,新冠病毒爆發期間股市及數位資產的投資客數量正在增加,使政府考慮這種新的稅收政策。


Based on the manual published by Thai revenue department, the new rule will allow traders to offset the annual losses with capital gain made in the same year. We will keep you posted if there is any update.


根據泰國稅務部門發布的手冊,新規則將允許交易者用同年度的資本利得抵消年度損失。如果有進一步消息我們會及時通知您。

[1] Section 40 of the Royal Decree amending Revenue Code No.19.


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