[{"data":1,"prerenderedAt":1198},["ShallowReactive",2],{"compare-pair-singapore-vs-thailand":3,"compare-singapore-thailand":99},{"kind":4,"page":5},"article",{"id":6,"title":7,"bestForA":8,"bestForB":12,"body":16,"countryA":36,"countryASlug":37,"countryB":38,"countryBSlug":39,"description":22,"excerpt":40,"extension":41,"extraRows":42,"faqs":51,"flagA":61,"flagB":62,"heroImage":63,"lastUpdated":64,"meta":65,"metaDescription":66,"metaTitle":67,"navigation":68,"path":69,"relatedCompares":70,"seo":77,"stem":78,"verdict":79,"winners":83,"__hash__":98},"compare\u002Fcompare\u002Fsingapore-vs-thailand.md","Singapore vs Thailand taxes",[9,10,11],"Founders who need a work pass, banking and treaty paperwork","Investors who want no general personal CGT","Regional HQs that can staff a Singapore office",[13,14,15],"People who qualify for a Thai Long-Term Resident or other long-stay visa","Operators with Thai customers or manufacturing","Residents who prefer 7% VAT while the cut remains in force",{"type":17,"value":18,"toc":32},"minimark",[19,23,26,29],[20,21,22],"p",{},"Singapore and Thailand are both practical bases for people who work across ASEAN, but they are not equivalent tax systems. Singapore taxes resident individuals progressively from 0% to 24% and companies at a flat 17%. It generally does not tax personal capital gains, ordinary Singapore-company dividends, net wealth or estates. GST is 9%. Foreign income received in Singapore can still be taxable for individuals in specific cases, so source and receipt still need a file. CPF, stamp duty, property tax and withholding on certain non-resident payments sit outside those headline rates.",[20,24,25],{},"Thailand taxes salary and business income on a 0% to 35% scale. Companies generally pay 20% corporate income tax. There is no separate capital-gains schedule; gains are usually folded into ordinary income. VAT is currently reduced to 7% until 30 September 2026 unless the government extends the relief again. There is no annual net wealth tax, but inheritance tax is 10% or 5% for qualifying lineal heirs above THB 100 million, and gift tax, land and building tax, and withholding still apply.",[20,27,28],{},"The constraint is the right to stay, then the day count. Thailand's Long-Term Resident visa and other long-stay products can make residence realistic for a remote worker or retiree. Tax residence is still generally 180 days or more in a calendar year, and foreign income earned from 2024 onward can be taxed when remitted. Singapore is harder to enter without a work pass, employment pass or other immigration permission, but once tax resident the system is more conventional and usually lighter on investment income.",[20,30,31],{},"Choose Singapore if the goal is a 17% company, 24% personal cap, and typical share gains outside CGT. Choose Thailand if the Long-Term Resident path or Thai operations are the reason to be there, and budget 35% personal tax, 20% corporate tax, and a VAT rate that is only 7% while the temporary cut holds. Do not assume a visa type rewrites the 180-day test or the remittance rule.",{"title":33,"searchDepth":34,"depth":34,"links":35},"",2,[],"Singapore","singapore","Thailand","thailand",null,"md",[43,47],{"label":44,"valueA":45,"valueB":46},"Standard GST \u002F VAT","9% GST","7% VAT (temporary)",{"label":48,"valueA":49,"valueB":50},"Stay right","Work pass and tax residence","LTR and other long-stay visas; 180-day tax-residence test",[52,55,58],{"question":53,"answer":54},"Is Singapore or Thailand better for tax?","Singapore is usually better for personal income tax, corporate tax, capital gains and estate tax. Thailand can be better on VAT while the 7% temporary rate lasts, and it can be the better life if a Long-Term Resident visa is the real goal.",{"question":56,"answer":57},"Does Thailand tax foreign income?","Thai tax residents, generally people present 180 days or more in a calendar year, can be taxed on foreign income earned from 1 January 2024 onward when it is remitted to Thailand. Pre-2024 and post-2024 sourcing needs records.",{"question":59,"answer":60},"Does Singapore have estate tax?","No. Singapore has 0% inheritance tax. Thailand applies inheritance tax at 10%, or 5% for qualifying lineal descendants, above a THB 100 million threshold.","🇸🇬","🇹🇭","\u002Fimages\u002Fcorp-card-bg.jpg","September 2026",{},"Singapore vs Thailand tax comparison for 2026. Compare 0%–24% vs 0%–35% income tax, 17% vs 20% CIT, CGT, GST 9% vs temporary 7% VAT, LTR and work passes.","Singapore vs Thailand taxes (2026): PIT, GST 9 vs VAT 7",true,"\u002Fcompare\u002Fsingapore-vs-thailand",[71,74],{"title":72,"path":73},"Singapore vs Malaysia","\u002Fcompare\u002Fsingapore-vs-malaysia",{"title":75,"path":76},"Thailand vs Malaysia","\u002Fcompare\u002Fthailand-vs-malaysia",{"title":7,"description":22},"compare\u002Fsingapore-vs-thailand",[80,81,82],"Singapore is the lower-tax personal and investment hub. Resident individuals pay 0% to 24%, companies pay 17%, ordinary personal capital gains are generally not taxed, and there is no estate tax. Thailand's personal scale reaches 35%, companies generally pay 20%, and gains are usually taxed as ordinary income.","The non-rate constraint is how you are allowed to stay. Thailand's Long-Term Resident and related long-stay routes can make life in Thailand practical, but tax residence is still generally 180 days or more in a calendar year, and foreign income earned from 2024 onward can be taxed when remitted. Singapore's work-pass and tax-residence rules are stricter to enter, then more conventional once you are in.","Choose Singapore for treaty depth, 0% personal CGT on typical share gains, and a 17% company rate. Choose Thailand if the lifestyle or Long-Term Resident path is the point, and you can live with 35% personal tax, 20% corporate tax, and VAT that is 7% only while the temporary cut lasts.",[84,88,91,94],{"taxType":85,"winner":86,"note":87},"Personal income tax","A","Singapore's resident scale is 0% to 24%; Thailand's progressive rates reach 35%.",{"taxType":89,"winner":86,"note":90},"Corporate tax","Singapore's flat 17% rate is below Thailand's standard 20% corporate income tax.",{"taxType":92,"winner":86,"note":93},"Capital gains tax","Singapore generally has no personal CGT; Thailand has no separate CGT schedule and usually taxes gains as income.",{"taxType":95,"winner":96,"note":97},"VAT \u002F GST","B","Thailand's VAT is 7% on a temporary basis through 30 September 2026 unless extended; Singapore GST is 9%.","mmJi0OsMsoGFD6WKmb7lQxNUHfcqS5c5JVOrBXEzmns",{"a":100,"b":694},{"index":101,"details":212},{"id":102,"title":103,"bestFor":104,"body":110,"country":36,"countryFacts":117,"countrySlug":37,"description":114,"excerpt":40,"extension":41,"faqs":123,"flag":61,"heroImage":40,"howItWorks":133,"lastUpdated":136,"meta":137,"metaDescription":138,"metaTitle":139,"navigation":68,"otherTaxes":140,"pageType":171,"path":172,"relatedFormations":173,"relatedGuides":177,"seo":178,"stem":179,"summaryCards":180,"taxBracketSections":192,"taxBrackets":193,"taxRates":194,"taxSlug":40,"taxType":40,"visas":206,"watchOut":207,"__hash__":211},"taxes\u002Fcountry\u002Fsingapore\u002Findex.md","Taxes in Singapore",[105,106,107,108,109],"Remote founders","High earners","Investors","Digital nomads","Holding companies",{"type":17,"value":111,"toc":115},[112],[20,113,114],{},"Singapore is a low-tax jurisdiction, but not a simple one. The headline rates are attractive, yet the real planning work is separating territorial taxation, payroll CPF, GST and company filing obligations from the taxes that do not exist at all.",{"title":33,"searchDepth":34,"depth":34,"links":116},[],{"region":118,"currency":119,"taxTreaties":120,"euBlacklist":121,"fatfStatus":122},"Asia","SGD","90+ DTTs","No","Compliant",[124,127,130],{"question":125,"answer":126},"Is Singapore a low-tax country?","Yes. Singapore is low-tax for individuals and companies because it uses a territorial system, has no wealth tax, no inheritance tax, no general capital gains tax and no dividend withholding tax on ordinary Singapore company dividends.",{"question":128,"answer":129},"Which taxes apply in Singapore?","The main taxes and charges to model are personal income tax, corporate income tax, GST, CPF contributions, property tax, stamp duty and withholding tax on certain non-resident payments.",{"question":131,"answer":132},"Is Singapore good for founders and investors?","It can be, especially for regional founders and holding structures. The real decision points are tax residence, GST registration, payroll, bank onboarding, source rules and whether the company needs to manage foreign income receipts or cross-border withholding tax.",[134,135],"Singapore taxes income that is accrued in or derived from Singapore, while foreign income received in Singapore is generally not taxable for individuals except in specific cases. Resident individuals pay progressive tax rates from 0% to 24%, and non-residents are generally taxed at 24% with a special 15% concession for non-resident employment income where it is higher than the resident computation.","The country does not levy a net wealth tax, inheritance tax or a general capital gains tax. Ordinary company dividends are tax-exempt in shareholders' hands under the one-tier system, while the practical planning work usually sits with GST at 9%, CPF payroll contributions, tax clearance for departing non-citizen employees, and company-level filing deadlines.","May 2026",{},"Singapore tax overview for expats, founders and investors. Compare income tax, wealth tax, inheritance tax, capital gains tax, corporate tax, dividend tax, GST and CPF costs.","Taxes in Singapore: income, wealth, corporate and dividend tax (2026)",[141,145,149,153,156,159,163,167],{"title":142,"slug":143,"icon":144},"Income tax","income-tax","💼",{"title":146,"slug":147,"icon":148},"Wealth tax","wealth-tax","💰",{"title":150,"slug":151,"icon":152},"Inheritance tax","inheritance-tax","🏛️",{"title":92,"slug":154,"icon":155},"capital-gains-tax","📈",{"title":89,"slug":157,"icon":158},"corporate-tax","🏢",{"title":160,"slug":161,"icon":162},"Dividend tax","dividend-tax","💸",{"title":164,"slug":165,"icon":166},"VAT \u002F sales tax","vat-sales-tax","🧾",{"title":168,"slug":169,"icon":170},"Crypto tax","crypto-tax","🪙","country","\u002Fcountry\u002Fsingapore",[174],{"title":175,"path":176,"flag":61},"Singapore Pte Ltd","\u002Fformation\u002Fsingapore-pte-ltd",[],{"title":103,"description":114},"country\u002Fsingapore\u002Findex",[181,184,187,190],{"label":142,"value":182,"note":183},"24%","Progressive for residents",{"label":146,"value":185,"note":186},"0%","No net wealth tax",{"label":89,"value":188,"note":189},"17%","Flat company rate",{"label":92,"value":185,"note":191},"No general CGT",[],[],[195,198,199,200,201,202,203],{"label":142,"value":196,"badge":197},"0% - 24%","Progressive",{"label":146,"value":185},{"label":150,"value":185},{"label":92,"value":185},{"label":89,"value":188},{"label":160,"value":185},{"label":204,"value":205},"GST","9%",[],[208,209,210],"Singapore is low-tax, not no-tax. GST, CPF, foreign worker levy, stamp duty, property tax and withholding tax on certain non-resident payments can still matter.","YA 2026 filing is increasingly auto-assessed through Direct Notice of Assessment or No-Filing Service, but you still must file if your income or self-employment thresholds require it.","From 1 January 2027, CPF contribution rates for employees aged above 55 to 65 increase again, so payroll planning should look beyond the current year.","K94z83BZQ8o3hiYnLhMIgLCipnUUnTqVpYnNRFP4KLc",{"income-tax":213,"corporate-tax":345,"capital-gains-tax":422,"dividend-tax":491,"wealth-tax":559,"inheritance-tax":626},{"id":214,"title":215,"bestFor":216,"body":218,"country":36,"countryFacts":225,"countrySlug":37,"description":222,"excerpt":40,"extension":41,"faqs":226,"flag":61,"heroImage":236,"howItWorks":237,"lastUpdated":136,"meta":240,"metaDescription":241,"metaTitle":242,"navigation":68,"otherTaxes":243,"pageType":251,"path":252,"relatedFormations":253,"relatedGuides":255,"seo":256,"stem":257,"summaryCards":258,"taxBracketSections":272,"taxBrackets":273,"taxRates":324,"taxSlug":143,"taxType":142,"visas":339,"watchOut":340,"__hash__":344},"taxes\u002Fcountry\u002Fsingapore\u002Fincome-tax.md","Income tax in Singapore",[105,106,107,108,217],"Employees",{"type":17,"value":219,"toc":223},[220],[20,221,222],{},"Singapore income tax is mainly about source, residency and payroll. The headline rate is progressive for residents, but the practical answer for many expats is how Singapore treats foreign income, CPF deductions and filing status.",{"title":33,"searchDepth":34,"depth":34,"links":224},[],{"region":118,"currency":119,"taxTreaties":120,"euBlacklist":121,"fatfStatus":122},[227,230,233],{"question":228,"answer":229},"Do expats pay income tax in Singapore?","Yes, if they have taxable Singapore-sourced income. Residents pay progressive rates and non-residents are generally taxed at 24%, with a limited concession for non-resident employment income.",{"question":231,"answer":232},"Is foreign income taxed in Singapore?","For individuals, foreign income received in Singapore is generally not taxable except in certain cases, such as some income received through a Singapore partnership.",{"question":234,"answer":235},"Do Singapore salaries have payroll deductions?","Singapore citizens and permanent residents usually have CPF contributions deducted through payroll. Foreign employees generally do not have CPF, but employers still need to watch tax clearance and other employment rules.","\u002Fimages\u002Fsingapore.jpeg",[238,239],"Singapore income tax applies to income accrued in or derived from Singapore. For individuals, employment income, business income, rent, interest and many other items can be taxable, while foreign income received in Singapore is generally not taxable except in specific circumstances.","Resident individuals pay progressive rates from 0% to 24% for YA 2026, and non-residents are generally taxed at 24%. Non-resident employment income can be taxed at the higher of 15% or the resident computation with reliefs, while non-resident directors do not get that concession. Singapore citizens and permanent residents also usually have CPF payroll contributions, while foreign employees do not.",{},"Singapore income tax guide for expats and individuals. See the 0% to 24% resident rates, 24% non-resident rate, CPF payroll contributions and foreign income rules.","Singapore income tax: rates, residency and expat rules (2026)",[244,245,246,247,248,249,250],{"title":146,"slug":147,"icon":148},{"title":150,"slug":151,"icon":152},{"title":92,"slug":154,"icon":155},{"title":89,"slug":157,"icon":158},{"title":160,"slug":161,"icon":162},{"title":164,"slug":165,"icon":166},{"title":168,"slug":169,"icon":170},"tax","\u002Fcountry\u002Fsingapore\u002Fincome-tax",[254],{"title":175,"path":176,"flag":61},[],{"title":215,"description":222},"country\u002Fsingapore\u002Fincome-tax",[259,261,264,268],{"label":85,"value":196,"note":260},"Resident rates",{"label":262,"value":182,"note":263},"Highest bracket tax","Top marginal rate",{"label":265,"value":266,"note":267},"CPF","17% \u002F 20%","Employer \u002F employee",{"label":269,"value":270,"note":271},"Tax return","Mostly auto-assessed","Many taxpayers use NFS or D-NOA",[],[274,277,281,285,289,293,297,301,305,309,313,317,321],{"band":275,"rate":185,"note":276},"First SGD 20,000","Resident individuals have no tax on the first band.",{"band":278,"rate":279,"note":280},"SGD 20,001 to SGD 30,000","2%","Tax on this band is SGD 200.",{"band":282,"rate":283,"note":284},"SGD 30,001 to SGD 40,000","3.5%","Tax on this band is SGD 350.",{"band":286,"rate":287,"note":288},"SGD 40,001 to SGD 80,000","7%","Tax on this band is SGD 2,800.",{"band":290,"rate":291,"note":292},"SGD 80,001 to SGD 120,000","11.5%","Tax on this band is SGD 4,600.",{"band":294,"rate":295,"note":296},"SGD 120,001 to SGD 160,000","15%","Tax on this band is SGD 6,000.",{"band":298,"rate":299,"note":300},"SGD 160,001 to SGD 200,000","18%","Tax on this band is SGD 7,200.",{"band":302,"rate":303,"note":304},"SGD 200,001 to SGD 240,000","19%","Tax on this band is SGD 7,600.",{"band":306,"rate":307,"note":308},"SGD 240,001 to SGD 280,000","19.5%","Tax on this band is SGD 7,800.",{"band":310,"rate":311,"note":312},"SGD 280,001 to SGD 320,000","20%","Tax on this band is SGD 8,000.",{"band":314,"rate":315,"note":316},"SGD 320,001 to SGD 500,000","22%","Tax on this band is SGD 39,600.",{"band":318,"rate":319,"note":320},"SGD 500,001 to SGD 1,000,000","23%","Tax on this band is SGD 115,000.",{"band":322,"rate":182,"note":323},"Above SGD 1,000,000","Top resident marginal rate from YA 2024 onward.",[325,327,329,332,335,337],{"label":326,"value":196,"badge":197},"Resident income tax",{"label":328,"value":182},"Non-resident income tax",{"label":330,"value":331},"Employment concession","15% or resident rates",{"label":333,"value":334},"Foreign income","0% \u002F limited exceptions",{"label":336,"value":311},"CPF employee",{"label":338,"value":188},"CPF employer",[],[341,342,343],"Singapore does not have a personal wealth tax or a separate capital gains tax, but gains can still be taxable if they look like trading income rather than personal investment profit.","Payroll CPF is material for Singapore citizens and permanent residents, and the contribution rates for employees above 55 to 65 rise again from 1 January 2027.","Many taxpayers are under No-Filing Service or Direct Notice of Assessment in YA 2026, but you still need to file if your income thresholds or self-employment income require it.","AG1UWK8L_024Tp3XQn7JJSre632XujeObc9Cy7xbOdo",{"id":346,"title":347,"bestFor":348,"body":350,"country":36,"countryFacts":357,"countrySlug":37,"description":354,"excerpt":40,"extension":41,"faqs":358,"flag":61,"heroImage":40,"howItWorks":368,"lastUpdated":136,"meta":371,"metaDescription":372,"metaTitle":373,"navigation":68,"otherTaxes":374,"pageType":251,"path":382,"relatedFormations":383,"relatedGuides":385,"seo":386,"stem":387,"summaryCards":388,"taxBracketSections":400,"taxBrackets":401,"taxRates":402,"taxSlug":157,"taxType":89,"visas":416,"watchOut":417,"__hash__":421},"taxes\u002Fcountry\u002Fsingapore\u002Fcorporate-tax.md","Corporate tax in Singapore",[105,109,107,349,106],"Regional operators",{"type":17,"value":351,"toc":355},[352],[20,353,354],{},"Singapore corporate tax is competitive, but it is not just about the 17% headline. The real planning work is exemptions, GST, payroll, withholding tax and whether foreign income receipts or multinational top-up rules change the answer.",{"title":33,"searchDepth":34,"depth":34,"links":356},[],{"region":118,"currency":119,"taxTreaties":120,"euBlacklist":121,"fatfStatus":122},[359,362,365],{"question":360,"answer":361},"Does Singapore have corporate income tax?","Yes. Singapore taxes companies at a flat 17% rate, subject to the start-up exemption, partial tax exemption and any applicable rebates or incentives.",{"question":363,"answer":364},"Which businesses pay corporate tax in Singapore?","Singapore resident and non-resident companies carrying on business in Singapore are generally in scope. Foreign income received in Singapore can also be taxable unless an exemption applies.",{"question":366,"answer":367},"Is Singapore good for companies?","Often yes, especially for regional founders and holding structures. The main trade-offs are compliance, GST, CPF, withholding tax, substance and the fact that the headline 17% rate is real even if exemptions soften it.",[369,370],"Singapore companies are taxed at a flat 17% on chargeable income. The rate applies to both local and foreign companies, and foreign-sourced income received in Singapore can also be taxable unless an exemption applies.","The tax system includes a three-year start-up tax exemption for qualifying new companies, a partial tax exemption for others, and a Budget 2026 corporate income tax rebate for YA 2026. Singapore also applies GST at 9%, withholding tax on certain non-resident payments, CPF for Singapore citizen and permanent resident staff, and a domestic minimum top-up tax for in-scope multinational groups from financial years starting on or after 1 January 2025.",{},"Singapore corporate tax guide for companies and founders. See the 17% flat rate, start-up exemption, partial tax exemption, YA 2026 rebate, GST and top-up tax rules.","Singapore corporate tax: company tax rates and rules (2026)",[375,376,377,378,379,380,381],{"title":142,"slug":143,"icon":144},{"title":146,"slug":147,"icon":148},{"title":150,"slug":151,"icon":152},{"title":92,"slug":154,"icon":155},{"title":160,"slug":161,"icon":162},{"title":164,"slug":165,"icon":166},{"title":168,"slug":169,"icon":170},"\u002Fcountry\u002Fsingapore\u002Fcorporate-tax",[384],{"title":175,"path":176,"flag":61},[],{"title":347,"description":354},"country\u002Fsingapore\u002Fcorporate-tax",[389,390,394,398],{"label":89,"value":188,"note":189},{"label":391,"value":392,"note":393},"YA 2026 rebate","50%","Capped rebate on tax payable",{"label":395,"value":396,"note":397},"Startup exemption","Up to 75%","First 3 YAs for qualifying companies",{"label":204,"value":205,"note":399},"Registration from S$1m turnover",[],[],[403,406,409,412,413,414],{"label":404,"value":188,"badge":405},"Corporate income tax","Flat rate",{"label":407,"value":408},"Start-up exemption","Up to S$125,000",{"label":410,"value":411},"Partial exemption","Up to S$102,500",{"label":391,"value":392},{"label":204,"value":205},{"label":415,"value":185},"Dividend withholding tax",[],[418,419,420],"Singapore's 17% headline rate is only the starting point. Start-up exemption, partial exemption and the YA 2026 rebate can materially reduce the cash tax bill for qualifying companies; the combined rebate\u002Fcash-grant benefit is capped at S$40,000.","Companies need to model GST registration, ECI filing within 3 months of financial year end, the corporate tax return due date of 30 November, and withholding tax on certain cross-border payments.","Large multinational groups should check the domestic top-up tax rules effective for financial years starting on or after 1 January 2025.","APZxQb0SBQwnHrnuLD7r9xLxCN9x1mI2HHNgG6mSULU",{"id":423,"title":424,"bestFor":425,"body":429,"country":36,"countryFacts":436,"countrySlug":37,"description":433,"excerpt":40,"extension":41,"faqs":437,"flag":61,"heroImage":40,"howItWorks":447,"lastUpdated":136,"meta":450,"metaDescription":451,"metaTitle":452,"navigation":68,"otherTaxes":453,"pageType":251,"path":461,"relatedFormations":462,"relatedGuides":464,"seo":465,"stem":466,"summaryCards":467,"taxBracketSections":477,"taxBrackets":478,"taxRates":479,"taxSlug":154,"taxType":92,"visas":485,"watchOut":486,"__hash__":490},"taxes\u002Fcountry\u002Fsingapore\u002Fcapital-gains-tax.md","Capital gains tax in Singapore",[107,426,427,106,428],"Crypto holders","Traders","Family offices",{"type":17,"value":430,"toc":434},[431],[20,432,433],{},"Singapore generally does not tax personal capital gains. The main work is separating genuine investment gains from trading income and keeping enough records to prove the difference.",{"title":33,"searchDepth":34,"depth":34,"links":435},[],{"region":118,"currency":119,"taxTreaties":120,"euBlacklist":121,"fatfStatus":122},[438,441,444],{"question":439,"answer":440},"Does Singapore have capital gains tax?","No. Singapore does not levy a general capital gains tax on individuals.",{"question":442,"answer":443},"Are crypto gains taxed in Singapore?","Generally no, if the crypto is held as a personal investment. If the activity looks like trading or a business, the profits can become taxable income.",{"question":445,"answer":446},"Are property gains taxed in Singapore?","Generally not as capital gains. But if the activity is really property trading, the profits can be taxed as income, and there can still be stamp duty and property tax costs.",[448,449],"Singapore does not have a general capital gains tax regime. For individuals, gains from selling shares, financial instruments, property held as a personal investment and many crypto positions are generally not taxable as capital gains.","The important caveat is intention and trade. If buying and selling starts to look like a trading business, or if the gain is really part of ordinary business income, the same transaction can become taxable even though Singapore has no standalone CGT.",{},"Singapore capital gains tax guide for investors and crypto holders. See the 0% CGT position, property trading caveats and recordkeeping notes.","Singapore capital gains tax: shares, property and crypto gains (2026)",[454,455,456,457,458,459,460],{"title":142,"slug":143,"icon":144},{"title":146,"slug":147,"icon":148},{"title":150,"slug":151,"icon":152},{"title":89,"slug":157,"icon":158},{"title":160,"slug":161,"icon":162},{"title":164,"slug":165,"icon":166},{"title":168,"slug":169,"icon":170},"\u002Fcountry\u002Fsingapore\u002Fcapital-gains-tax",[463],{"title":175,"path":176,"flag":61},[],{"title":424,"description":433},"country\u002Fsingapore\u002Fcapital-gains-tax",[468,469,472,474],{"label":92,"value":185,"note":191},{"label":470,"value":185,"note":471},"Crypto gains tax","Personal investments",{"label":473,"value":185,"note":471},"Share gains tax",{"label":475,"value":185,"note":476},"Property gains tax","Trading profits can be taxable",[],[],[480,482,483,484],{"label":92,"value":185,"badge":481},"Zero",{"label":470,"value":185},{"label":473,"value":185},{"label":475,"value":185},[],[487,488,489],"Singapore does not tax personal investment gains as capital gains, but gains from trading stock, property or tokens can still be taxed as income.","Property disposals may still involve stamp duty or property tax issues even when no capital gains tax is due.","Keep acquisition and disposal records. Banks, exchanges and foreign tax authorities may still ask for them.","I2Xr1rXvHsZHbm2xl0ZC778rZkNF9fGSkkbB6kJLYPI",{"id":492,"title":493,"bestFor":494,"body":495,"country":36,"countryFacts":502,"countrySlug":37,"description":499,"excerpt":40,"extension":41,"faqs":503,"flag":61,"heroImage":40,"howItWorks":513,"lastUpdated":136,"meta":516,"metaDescription":517,"metaTitle":518,"navigation":68,"otherTaxes":519,"pageType":251,"path":527,"relatedFormations":528,"relatedGuides":530,"seo":531,"stem":532,"summaryCards":533,"taxBracketSections":546,"taxBrackets":547,"taxRates":548,"taxSlug":161,"taxType":160,"visas":553,"watchOut":554,"__hash__":558},"taxes\u002Fcountry\u002Fsingapore\u002Fdividend-tax.md","Dividend tax in Singapore",[107,109,105,106,428],{"type":17,"value":496,"toc":500},[497],[20,498,499],{},"Singapore generally does not tax ordinary dividends at source. The useful questions are whether the dividend is really taxable income, whether foreign withholding applies first, and whether another country taxes the shareholder.",{"title":33,"searchDepth":34,"depth":34,"links":501},[],{"region":118,"currency":119,"taxTreaties":120,"euBlacklist":121,"fatfStatus":122},[504,507,510],{"question":505,"answer":506},"Does Singapore tax dividends?","Generally no. Ordinary dividends from Singapore resident companies are tax-exempt in shareholders' hands under the one-tier corporate tax system.",{"question":508,"answer":509},"Does Singapore have dividend withholding tax?","No. Singapore generally does not levy withholding tax on ordinary dividends.",{"question":511,"answer":512},"Are foreign dividends taxed in Singapore?","Generally not for resident individuals, except in some cases such as dividends received through a Singapore partnership. Source-country withholding tax and foreign residence tax can still apply.",[514,515],"Singapore does not generally impose dividend withholding tax. Ordinary dividends paid by a Singapore resident company under the one-tier corporate tax system are tax-exempt in the shareholder's hands, except for co-operatives and other specific cases.","Foreign dividends received in Singapore by resident individuals are generally not taxable, except where they are received through a Singapore partnership. REIT distributions can also have different treatment depending on how they are received. The real tax risk is usually source-country withholding tax, treaty paperwork and whether the dividend is really part of a taxable business or partnership flow.",{},"Singapore dividend tax guide for investors and founders. See the 0% dividend withholding tax position, domestic dividends and foreign dividend treatment.","Singapore dividend tax: withholding tax and company distributions (2026)",[520,521,522,523,524,525,526],{"title":142,"slug":143,"icon":144},{"title":146,"slug":147,"icon":148},{"title":150,"slug":151,"icon":152},{"title":92,"slug":154,"icon":155},{"title":89,"slug":157,"icon":158},{"title":164,"slug":165,"icon":166},{"title":168,"slug":169,"icon":170},"\u002Fcountry\u002Fsingapore\u002Fdividend-tax",[529],{"title":175,"path":176,"flag":61},[],{"title":493,"description":499},"country\u002Fsingapore\u002Fdividend-tax",[534,536,539,543],{"label":160,"value":185,"note":535},"One-tier system",{"label":537,"value":185,"note":538},"Dividend WHT","No local withholding",{"label":540,"value":541,"note":542},"Foreign dividends","0% \u002F limited cases","Partnership exceptions",{"label":269,"value":544,"note":545},"No separate dividend tax","Report only if taxable",[],[],[549,550,552],{"label":415,"value":185,"badge":481},{"label":551,"value":185},"Domestic dividends",{"label":540,"value":541},[],[555,556,557],"Singapore dividend tax is usually a non-issue at source, but dividends from foreign companies can still suffer withholding tax before they reach Singapore.","Dividends are only part of the picture. If the shareholder is tax resident elsewhere, that country may still tax the dividend.","Keep dividend vouchers, board resolutions and company accounts in order, especially where the dividend supports bank compliance or cross-border treaty claims.","-oGCgphIF-0YVE-YxZmd92W3U9mEs9Mkd4M4DWHvGfA",{"id":560,"title":561,"bestFor":562,"body":563,"country":36,"countryFacts":570,"countrySlug":37,"description":567,"excerpt":40,"extension":41,"faqs":571,"flag":61,"heroImage":40,"howItWorks":581,"lastUpdated":136,"meta":584,"metaDescription":585,"metaTitle":586,"navigation":68,"otherTaxes":587,"pageType":251,"path":595,"relatedFormations":596,"relatedGuides":598,"seo":599,"stem":600,"summaryCards":601,"taxBracketSections":612,"taxBrackets":613,"taxRates":614,"taxSlug":147,"taxType":146,"visas":620,"watchOut":621,"__hash__":625},"taxes\u002Fcountry\u002Fsingapore\u002Fwealth-tax.md","Wealth tax in Singapore",[107,106,428,426,105],{"type":17,"value":564,"toc":568},[565],[20,566,567],{},"Singapore does not use a classic wealth tax model. It taxes income and transactions instead, so the main planning work is property tax, stamp duty, GST and ownership records rather than a yearly balance-sheet levy.",{"title":33,"searchDepth":34,"depth":34,"links":569},[],{"region":118,"currency":119,"taxTreaties":120,"euBlacklist":121,"fatfStatus":122},[572,575,578],{"question":573,"answer":574},"Does Singapore have a wealth tax?","No. Singapore does not levy a net wealth tax, net worth tax or annual tax on personal assets.",{"question":576,"answer":577},"Are foreign assets taxed in Singapore?","Not merely because a person owns them. Foreign assets are not subject to a Singapore wealth tax, but another country can still tax them if the owner is tax resident there.",{"question":579,"answer":580},"Is Singapore good for investors?","Often yes. Singapore has no wealth tax, no capital gains tax and no inheritance tax, but investors still need to plan for property tax, stamp duty, GST and cross-border tax exposure.",[582,583],"Singapore does not impose a recurring wealth tax on bank balances, securities, private company shares, crypto holdings or foreign assets held by individuals. That is why searches for Singapore wealth tax usually end with a zero-rate answer.","The real cost bucket is property and transactions. Singapore levies annual property tax, stamp duty on land and shares, GST at 9% on taxable supplies, and CPF or foreign worker levy costs can sit alongside the tax picture for owners and employers.",{},"Singapore wealth tax guide for investors and high earners. See the 0% net wealth tax position, foreign assets, property tax and GST caveats.","Singapore wealth tax: net worth and asset tax rules (2026)",[588,589,590,591,592,593,594],{"title":142,"slug":143,"icon":144},{"title":150,"slug":151,"icon":152},{"title":92,"slug":154,"icon":155},{"title":89,"slug":157,"icon":158},{"title":160,"slug":161,"icon":162},{"title":164,"slug":165,"icon":166},{"title":168,"slug":169,"icon":170},"\u002Fcountry\u002Fsingapore\u002Fwealth-tax",[597],{"title":175,"path":176,"flag":61},[],{"title":561,"description":567},"country\u002Fsingapore\u002Fwealth-tax",[602,603,606,609],{"label":146,"value":185,"note":186},{"label":604,"value":185,"note":605},"Net worth tax","No annual levy",{"label":607,"value":185,"note":608},"Asset tax","No broad asset tax",{"label":610,"value":121,"note":611},"Annual filing","No wealth return",[],[],[615,617,618],{"label":616,"value":185,"badge":481},"Net wealth tax",{"label":604,"value":185},{"label":619,"value":185},"Annual asset tax",[],[622,623,624],"No wealth tax does not mean no property tax. Owner-occupier residential property and non-owner-occupier property are taxed under separate annual property tax rules.","Singapore property tax and some GST rules changed in recent years, and 2026 still includes property tax rebates for some owner-occupied homes.","Banks and brokers can still ask for source-of-funds, tax residence and transaction records even though there is no wealth tax filing.","jpPWeS26Ad2Xck0kBPeLrbkcROjX0FAB2uSfFH82yKs",{"id":627,"title":628,"bestFor":629,"body":631,"country":36,"countryFacts":638,"countrySlug":37,"description":635,"excerpt":40,"extension":41,"faqs":639,"flag":61,"heroImage":40,"howItWorks":649,"lastUpdated":136,"meta":652,"metaDescription":653,"metaTitle":654,"navigation":68,"otherTaxes":655,"pageType":251,"path":663,"relatedFormations":664,"relatedGuides":666,"seo":667,"stem":668,"summaryCards":669,"taxBracketSections":681,"taxBrackets":682,"taxRates":683,"taxSlug":151,"taxType":150,"visas":688,"watchOut":689,"__hash__":693},"taxes\u002Fcountry\u002Fsingapore\u002Finheritance-tax.md","Inheritance tax in Singapore",[107,428,106,630,105],"Expats",{"type":17,"value":632,"toc":636},[633],[20,634,635],{},"Singapore does not have a death tax. The practical work is estate administration and clean transfer paperwork, not an inheritance tax bill.",{"title":33,"searchDepth":34,"depth":34,"links":637},[],{"region":118,"currency":119,"taxTreaties":120,"euBlacklist":121,"fatfStatus":122},[640,643,646],{"question":641,"answer":642},"Does Singapore have inheritance tax?","No. Singapore does not impose a standalone inheritance tax or estate duty for deaths on or after 15 February 2008.",{"question":644,"answer":645},"Does Singapore have gift tax?","No. Singapore does not levy a general gift tax on ordinary lifetime transfers.",{"question":647,"answer":648},"Do expats still need succession planning in Singapore?","Yes. Wills, executors, nominations and asset records still matter for bank accounts, property and company holdings, even when there is no Singapore inheritance tax.",[650,651],"Singapore abolished estate duty for deaths occurring on or after 15 February 2008, so there is no standalone inheritance tax or estate tax on assets passing to heirs. Ordinary lifetime gifts are also not subject to a Singapore gift tax regime.","The issue is succession, not a death tax bill. Families still need to plan for wills, bank procedures, company share transfers, executor paperwork and whether other personal-law rules apply to the estate.",{},"Singapore inheritance tax guide for families and expats. See the 0% estate duty position, gift tax treatment and succession planning notes.","Singapore inheritance tax: estate and succession rules (2026)",[656,657,658,659,660,661,662],{"title":142,"slug":143,"icon":144},{"title":146,"slug":147,"icon":148},{"title":92,"slug":154,"icon":155},{"title":89,"slug":157,"icon":158},{"title":160,"slug":161,"icon":162},{"title":164,"slug":165,"icon":166},{"title":168,"slug":169,"icon":170},"\u002Fcountry\u002Fsingapore\u002Finheritance-tax",[665],{"title":175,"path":176,"flag":61},[],{"title":628,"description":635},"country\u002Fsingapore\u002Finheritance-tax",[670,672,675,678],{"label":150,"value":185,"note":671},"Estate duty abolished",{"label":673,"value":185,"note":674},"Estate duty","No estate levy",{"label":676,"value":185,"note":677},"Gift tax","No gift tax",{"label":679,"value":185,"note":680},"Probate tax","No death tax",[],[],[684,685,686,687],{"label":150,"value":185,"badge":481},{"label":673,"value":185},{"label":676,"value":185},{"label":679,"value":185},[],[690,691,692],"No inheritance tax does not remove the need for a will, especially where Singapore bank accounts, real estate or company shares are involved.","Estate duty was removed for deaths on and after 15 February 2008, so older references to Singapore death tax are outdated.","Foreign heirs may still face tax or reporting obligations in their own country even if Singapore charges no inheritance tax.","vmHQstoF1O4xmfC-Mc38DK_9isQOzkQaF3nzn4bsemU",{"index":695,"details":781},{"id":696,"title":697,"bestFor":698,"body":701,"country":38,"countryFacts":708,"countrySlug":39,"description":705,"excerpt":40,"extension":41,"faqs":713,"flag":62,"heroImage":40,"howItWorks":723,"lastUpdated":136,"meta":727,"metaDescription":728,"metaTitle":729,"navigation":68,"otherTaxes":730,"pageType":171,"path":737,"relatedFormations":738,"relatedGuides":739,"seo":744,"stem":745,"summaryCards":746,"taxBracketSections":756,"taxBrackets":757,"taxRates":758,"taxSlug":40,"taxType":40,"visas":771,"watchOut":775,"__hash__":780},"taxes\u002Fcountry\u002Fthailand\u002Findex.md","Taxes in Thailand",[217,699,107,630,700],"Founders","Property owners",{"type":17,"value":702,"toc":706},[703],[20,704,705],{},"Thailand mixes moderate headline rates with a fairly broad tax base. For expats, founders and investors, the real planning work is usually understanding residence, remittance rules, VAT, withholding tax and the transfer taxes that sit outside the main income tax tables.",{"title":33,"searchDepth":34,"depth":34,"links":707},[],{"region":709,"currency":710,"taxTreaties":711,"euBlacklist":121,"fatfStatus":712},"Southeast Asia","THB","61","Not listed",[714,717,720],{"question":715,"answer":716},"Is Thailand a low-tax country?","Thailand is not a low-tax country in the simple sense. It has progressive personal income tax, 20% corporate income tax, VAT, social security contributions, inheritance tax and gift tax, even though it has no annual net wealth tax.",{"question":718,"answer":719},"Which taxes matter most in Thailand?","The main taxes to model are personal income tax, corporate income tax, VAT, withholding tax, social security, land and building tax, inheritance tax and gift tax. For cross-border cases, foreign-income remittance and treaty relief also matter.",{"question":721,"answer":722},"Is Thailand good for expats and founders?","It can be, but the answer depends on residence, payroll, foreign income, company structure and where the revenue comes from. The 0% wealth tax headline does not remove the rest of the tax stack.",[724,725,726],"Thailand taxes residents and non-residents on Thai-source employment and business income, and Thai residents can also be taxed on foreign income earned from 1 January 2024 onward when it is remitted to Thailand in the same or a later tax year.","Companies generally pay 20% corporate income tax, while VAT is currently reduced to 7% until 30 September 2026 unless the government extends the relief again.","Thailand does not have an annual net wealth tax, but inheritance tax, gift tax, social security, land and building tax, and withholding tax can still matter for families, founders and investors.",{},"Thailand tax overview for expats, founders and investors. Compare income tax, wealth tax, inheritance tax, corporate tax, dividend tax, VAT and payroll costs.","Taxes in Thailand: income, wealth, corporate and dividend tax (2026)",[731,732,733,734,735,736],{"title":142,"slug":143,"icon":144},{"title":146,"slug":147,"icon":148},{"title":150,"slug":151,"icon":152},{"title":92,"slug":154,"icon":155},{"title":89,"slug":157,"icon":158},{"title":160,"slug":161,"icon":162},"\u002Fcountry\u002Fthailand",[],[740],{"title":741,"path":742,"description":743},"How to move to Thailand as a foreigner","\u002Fhow-to-move-to-thailand-as-a-foreigner","Practical long-stay routes for remote workers and premium residents, plus the Thailand tax angle.",{"title":697,"description":705},"country\u002Fthailand\u002Findex",[747,750,751,753],{"label":142,"value":748,"note":749},"35%","Top PIT rate",{"label":146,"value":185,"note":186},{"label":89,"value":311,"note":752},"Standard CIT",{"label":92,"value":754,"note":755},"No separate CGT","Usually taxed as income",[],[],[759,761,762,764,765,766,768],{"label":142,"value":760,"badge":197},"0% to 35%",{"label":146,"value":185},{"label":150,"value":763},"10% \u002F 5%",{"label":92,"value":754},{"label":89,"value":311},{"label":160,"value":767},"10%",{"label":769,"value":770},"VAT","7% (temporary)",[772],{"title":773,"path":774,"icon":62},"Thailand Digital Nomad Visa","\u002Fvisas\u002Fthailand-digital-nomad-visa",[776,777,778,779],"Thailand is not low-tax once VAT, withholding, social security, land and building tax, and inheritance or gift tax are included.","The 7% VAT rate is temporary and is scheduled to expire on 30 September 2026 unless extended again.","Thailand's foreign-income remittance rules apply to income earned from 1 January 2024 onward, so pre-2024 and post-2024 sourcing needs careful record keeping.","Large multinational groups should also check the 15% top-up tax rules that apply from fiscal years beginning on or after 1 January 2025.","WPXwp1v7cpNFZ4bcuCUTfnJ4CDFacHVcFxIZ7buVXKY",{"income-tax":782,"corporate-tax":871,"capital-gains-tax":941,"dividend-tax":1007,"wealth-tax":1074,"inheritance-tax":1132},{"id":783,"title":784,"bestFor":785,"body":787,"country":38,"countryFacts":794,"countrySlug":39,"description":791,"excerpt":40,"extension":41,"faqs":795,"flag":62,"heroImage":40,"howItWorks":805,"lastUpdated":136,"meta":809,"metaDescription":810,"metaTitle":811,"navigation":68,"otherTaxes":812,"pageType":251,"path":818,"relatedFormations":819,"relatedGuides":820,"seo":821,"stem":822,"summaryCards":823,"taxBracketSections":834,"taxBrackets":835,"taxRates":856,"taxSlug":143,"taxType":142,"visas":865,"watchOut":866,"__hash__":870},"taxes\u002Fcountry\u002Fthailand\u002Fincome-tax.md","Income tax in Thailand",[217,630,786,699,106],"Contractors",{"type":17,"value":788,"toc":792},[789],[20,790,791],{},"Thailand income tax is mostly about source, residence and remittance timing. Once those are clear, the main moving parts are the progressive PIT bands, payroll withholding, social security and the filing dates that sit around the calendar year.",{"title":33,"searchDepth":34,"depth":34,"links":793},[],{"region":709,"currency":710,"taxTreaties":711,"euBlacklist":121,"fatfStatus":712},[796,799,802],{"question":797,"answer":798},"Do expats pay income tax in Thailand?","Yes, if the income is Thai-source or if they are Thai tax residents with foreign income earned from 1 January 2024 onward and remitted to Thailand. The resident test is generally 180 days or more in a calendar year.",{"question":800,"answer":801},"What is the highest income tax rate in Thailand?","The top personal income tax rate is 35% for net income above THB 5 million.",{"question":803,"answer":804},"When is the Thai income tax return due?","The annual personal income tax return is generally due by 31 March of the following year. Certain business income also requires a half-year filing due by 30 September.",[806,807,808],"Thailand taxes salary, bonuses, business income and other assessable income on a progressive scale. Residents are generally individuals present in Thailand for 180 days or more in a calendar year, and there are no special concessions for foreigners or short-term residents.","Thai residents are also taxed on foreign-sourced income earned from tax years starting 1 January 2024 onward when that income is remitted to Thailand in the same or a later year, so timing and source records matter.","Employers must withhold PIT from salaries and benefits, and employees also face 5% social security contributions up to THB 750 per month. A normal annual return is due by 31 March, and some business income also triggers a half-year filing.",{},"Thailand income tax guide for expats and residents. See the 0% to 35% PIT bands, foreign-income remittance rules, social security and filing deadlines.","Thailand income tax: rates, residency and expat rules (2026)",[813,814,815,816,817],{"title":146,"slug":147,"icon":148},{"title":150,"slug":151,"icon":152},{"title":92,"slug":154,"icon":155},{"title":89,"slug":157,"icon":158},{"title":160,"slug":161,"icon":162},"\u002Fcountry\u002Fthailand\u002Fincome-tax",[],[],{"title":784,"description":791},"country\u002Fthailand\u002Fincome-tax",[824,825,827,831],{"label":85,"value":748,"note":263},{"label":262,"value":748,"note":826},"Over THB 5 million",{"label":828,"value":829,"note":830},"Employee social security","5%","THB 750 monthly cap",{"label":269,"value":832,"note":833},"31 March","Annual filing deadline",[],[836,840,842,844,846,848,851,854],{"band":837,"rate":838,"note":839},"THB 0 to 150,000","Exempt","Basic exemption",{"band":841,"rate":829},"THB 150,001 to 300,000",{"band":843,"rate":767},"THB 300,001 to 500,000",{"band":845,"rate":295},"THB 500,001 to 750,000",{"band":847,"rate":311},"THB 750,001 to 1,000,000",{"band":849,"rate":850},"THB 1,000,001 to 2,000,000","25%",{"band":852,"rate":853},"THB 2,000,001 to 5,000,000","30%",{"band":855,"rate":748},"Over THB 5,000,000",[857,858,860,862],{"label":85,"value":760,"badge":197},{"label":859,"value":748},"Top bracket",{"label":333,"value":861},"Taxable if remitted",{"label":863,"value":864},"Social security","5% (THB 750 max)",[],[867,868,869],"Foreign income is the big trap in 2026, because remitted income earned from 1 January 2024 onward can be taxable even if it was earned outside Thailand.","Employment income withholding does not replace filing for everyone, and some self-employed or business income still needs a half-year return by 30 September.","Social security is separate from income tax, so payroll costs can be higher than the PIT rate alone suggests.","NDpk_4Ch7QxX5cCDnlQH6z2sKLsygcArFxJsTdsi8OY",{"id":872,"title":873,"bestFor":874,"body":875,"country":38,"countryFacts":882,"countrySlug":39,"description":879,"excerpt":40,"extension":41,"faqs":883,"flag":62,"heroImage":40,"howItWorks":893,"lastUpdated":136,"meta":897,"metaDescription":898,"metaTitle":899,"navigation":68,"otherTaxes":900,"pageType":251,"path":906,"relatedFormations":907,"relatedGuides":908,"seo":909,"stem":910,"summaryCards":911,"taxBracketSections":923,"taxBrackets":924,"taxRates":925,"taxSlug":157,"taxType":89,"visas":935,"watchOut":936,"__hash__":940},"taxes\u002Fcountry\u002Fthailand\u002Fcorporate-tax.md","Corporate tax in Thailand",[699,107,349,109,106],{"type":17,"value":876,"toc":880},[877],[20,878,879],{},"Thailand corporate tax is straightforward on the surface and more detailed underneath. The headline rate is 20%, but founders usually also need to model withholding tax, VAT, payroll, top-up tax exposure and the filing timetable around the accounting year.",{"title":33,"searchDepth":34,"depth":34,"links":881},[],{"region":709,"currency":710,"taxTreaties":711,"euBlacklist":121,"fatfStatus":712},[884,887,890],{"question":885,"answer":886},"Does Thailand have corporate income tax?","Yes. The standard corporate income tax rate is 20%, and Thai companies are generally taxed on worldwide income.",{"question":888,"answer":889},"What is the corporate tax rate for foreign companies?","Foreign companies not carrying on business in Thailand can face 15% final withholding tax on many Thailand-source payments, subject to treaty relief and the payment type.",{"question":891,"answer":892},"When is the Thai corporate tax return due?","The annual corporate return is generally due within 150 days after the accounting period ends, with a half-year prepayment for many companies.",[894,895,896],"Thai-incorporated companies are taxed on worldwide income at 20%, while foreign companies are taxed on profits arising from or in consequence of business carried on in Thailand. Low-paid-in-capital SMEs can qualify for reduced tiers on the first bands of profit.","Foreign companies not carrying on business in Thailand can face final withholding tax on certain Thailand-source income. Dividends are generally subject to 10% withholding; many other categories, including interest, royalties, rentals and service fees, are generally subject to 15%, subject to treaty relief. Petroleum operations are taxed separately, and large MNE groups can also fall within the 15% top-up tax from fiscal years beginning on or after 1 January 2025.","Annual CIT returns are generally due within 150 days after year-end, with a half-year prepayment for many companies. VAT, payroll withholding, transfer pricing and land and building tax are separate compliance items.",{},"Thailand corporate tax guide for companies and founders. See the 20% CIT rate, SME tiers, foreign-company withholding, VAT, top-up tax and filing deadlines.","Thailand corporate tax: company tax rates and rules (2026)",[901,902,903,904,905],{"title":142,"slug":143,"icon":144},{"title":146,"slug":147,"icon":148},{"title":150,"slug":151,"icon":152},{"title":92,"slug":154,"icon":155},{"title":160,"slug":161,"icon":162},"\u002Fcountry\u002Fthailand\u002Fcorporate-tax",[],[],{"title":873,"description":879},"country\u002Fthailand\u002Fcorporate-tax",[912,913,917,920],{"label":89,"value":311,"note":752},{"label":914,"value":915,"note":916},"SME tax","0% \u002F 15% \u002F 20%","If eligible",{"label":918,"value":295,"note":919},"Foreign-company WHT","On many Thai-source receipts",{"label":269,"value":921,"note":922},"150 days","After year-end",[],[],[926,928,930,931,933],{"label":404,"value":311,"badge":927},"Standard",{"label":929,"value":915},"SME corporate tax",{"label":918,"value":295},{"label":932,"value":392},"Petroleum income tax",{"label":934,"value":295},"Top-up tax",[],[937,938,939],"VAT is currently 7% until 30 September 2026, so companies need to watch both CIT and consumption tax cash flow.","Transfer pricing, branch remittance, withholding tax and prepayment rules can matter as much as the headline 20% rate.","Large multinational groups should review the 15% top-up tax and its compliance deadlines even if the Thai entity is otherwise routine.","OS-xy3fpdUlvvDaloGl66CWzbF5B3L_7JfB56Kq80xI",{"id":942,"title":943,"bestFor":944,"body":945,"country":38,"countryFacts":952,"countrySlug":39,"description":949,"excerpt":40,"extension":41,"faqs":953,"flag":62,"heroImage":40,"howItWorks":963,"lastUpdated":136,"meta":967,"metaDescription":968,"metaTitle":969,"navigation":68,"otherTaxes":970,"pageType":251,"path":976,"relatedFormations":977,"relatedGuides":978,"seo":979,"stem":980,"summaryCards":981,"taxBracketSections":992,"taxBrackets":993,"taxRates":994,"taxSlug":154,"taxType":92,"visas":1001,"watchOut":1002,"__hash__":1006},"taxes\u002Fcountry\u002Fthailand\u002Fcapital-gains-tax.md","Capital gains tax in Thailand",[107,426,427,699,106],{"type":17,"value":946,"toc":950},[947],[20,948,949],{},"Thailand does not run a clean separate capital gains tax system. The key is whether the gain falls into an exemption, gets taxed as ordinary income, or is linked to foreign-source remittance rules for Thai residents.",{"title":33,"searchDepth":34,"depth":34,"links":951},[],{"region":709,"currency":710,"taxTreaties":711,"euBlacklist":121,"fatfStatus":712},[954,957,960],{"question":955,"answer":956},"Does Thailand have capital gains tax?","Thailand does not have a separate capital gains tax regime for individuals. Most gains are taxed as ordinary income, subject to the normal PIT rates.",{"question":958,"answer":959},"Are stock gains taxed in Thailand?","Gains on listed shares sold on the Stock Exchange of Thailand can be exempt, and gains on mutual fund units and some debt instruments can also be exempt.",{"question":961,"answer":962},"Are crypto gains taxed in Thailand?","Qualifying digital asset gains from licensed Thai platforms are exempt from PIT for transactions from 1 January 2025 through 31 December 2029.",[964,965,966],"Thailand does not have a standalone personal capital gains tax. In most cases, gains are taxed under the ordinary personal income tax rules, so the effective rate can be as high as 35% depending on the taxpayer's total income.","Important exemptions include gains on listed shares sold on the Stock Exchange of Thailand, gains on mutual fund units, gains on certain non-interest-bearing debt instruments, and qualifying digital-asset gains through licensed Thai platforms from 1 January 2025 to 31 December 2029.","Thai residents also need to track foreign-source gains carefully, because gains and other investment income earned from 1 January 2024 onward can become taxable when remitted to Thailand.",{},"Thailand capital gains tax guide for investors and crypto holders. See when gains are taxed as income, listed share exemptions and the 2025-2029 crypto relief.","Thailand capital gains tax: shares, property and crypto gains (2026)",[971,972,973,974,975],{"title":142,"slug":143,"icon":144},{"title":146,"slug":147,"icon":148},{"title":150,"slug":151,"icon":152},{"title":89,"slug":157,"icon":158},{"title":160,"slug":161,"icon":162},"\u002Fcountry\u002Fthailand\u002Fcapital-gains-tax",[],[],{"title":943,"description":949},"country\u002Fthailand\u002Fcapital-gains-tax",[982,983,986,989],{"label":92,"value":754,"note":755},{"label":984,"value":185,"note":985},"Listed shares","On the SET",{"label":987,"value":185,"note":988},"Crypto gains","Licensed platforms through 2029",{"label":990,"value":861,"note":991},"Foreign-source gains","For 2024+ income",[],[],[995,996,998,999],{"label":92,"value":760,"badge":754},{"label":997,"value":185},"Listed share gains",{"label":987,"value":185},{"label":1000,"value":748},"Ordinary income treatment",[],[1003,1004,1005],"Thailand taxes many gains as ordinary income, so the label \"capital gains\" can be misleading if the asset is not one of the statutory exemptions.","Digital asset gains are only exempt through licensed Thai exchanges, brokers and dealers during the 2025 to 2029 window.","Capital losses generally do not offset capital gains under the same broad way investors expect in a dedicated CGT system.","bLcqJ7809uoo9mcJEl67eYUy_1PsVhqMPLqe9Wp1nuk",{"id":1008,"title":1009,"bestFor":1010,"body":1011,"country":38,"countryFacts":1018,"countrySlug":39,"description":1015,"excerpt":40,"extension":41,"faqs":1019,"flag":62,"heroImage":40,"howItWorks":1029,"lastUpdated":136,"meta":1033,"metaDescription":1034,"metaTitle":1035,"navigation":68,"otherTaxes":1036,"pageType":251,"path":1042,"relatedFormations":1043,"relatedGuides":1044,"seo":1045,"stem":1046,"summaryCards":1047,"taxBracketSections":1058,"taxBrackets":1059,"taxRates":1060,"taxSlug":161,"taxType":160,"visas":1068,"watchOut":1069,"__hash__":1073},"taxes\u002Fcountry\u002Fthailand\u002Fdividend-tax.md","Dividend tax in Thailand",[107,699,109,630,428],{"type":17,"value":1012,"toc":1016},[1013],[20,1014,1015],{},"Thailand's dividend tax is mainly withholding tax, not a separate dividend tax regime. That makes source-country paperwork, shareholder type and remittance timing the critical planning points.",{"title":33,"searchDepth":34,"depth":34,"links":1017},[],{"region":709,"currency":710,"taxTreaties":711,"euBlacklist":121,"fatfStatus":712},[1020,1023,1026],{"question":1021,"answer":1022},"Does Thailand tax dividends?","Yes. Dividends from Thai companies are generally subject to 10% withholding tax.",{"question":1024,"answer":1025},"Can Thai companies pay dividends at 0%?","In some cases, yes. Qualifying Thai corporate shareholders can receive a 0% rate if the statutory shareholding conditions are met.",{"question":1027,"answer":1028},"Are foreign dividends taxed in Thailand?","They can be, if a Thai resident remits income earned from 1 January 2024 onward. The tax outcome depends on source, residence and remittance timing.",[1030,1031,1032],"Dividends paid by Thai companies are generally subject to 10% withholding tax. Thai resident individuals may elect to exclude the dividend from annual taxable income and treat the withholding as final, which keeps the compliance simple for many investors.","For resident corporations, a 0% rate can apply if the recipient is a listed company on the Stock Exchange of Thailand or a qualifying Thai limited company holding at least 25% of the voting shares without cross-shareholding. Otherwise, the normal 10% rate is common.","Foreign dividends can still be taxable in Thailand if they are remitted by a Thai resident and the underlying income was earned from 1 January 2024 onward, so offshore portfolios still need source and timing records.",{},"Thailand dividend tax guide for investors and founders. See the 10% dividend withholding tax, qualifying 0% corporate cases and foreign dividend remittance rules.","Thailand dividend tax: withholding tax and company distributions (2026)",[1037,1038,1039,1040,1041],{"title":142,"slug":143,"icon":144},{"title":146,"slug":147,"icon":148},{"title":150,"slug":151,"icon":152},{"title":92,"slug":154,"icon":155},{"title":89,"slug":157,"icon":158},"\u002Fcountry\u002Fthailand\u002Fdividend-tax",[],[],{"title":1009,"description":1015},"country\u002Fthailand\u002Fdividend-tax",[1048,1050,1054,1055],{"label":160,"value":767,"note":1049},"Standard WHT",{"label":1051,"value":1052,"note":1053},"Thai corporate recipient","0% \u002F 10%","Qualifying relief can apply",{"label":540,"value":861,"note":991},{"label":269,"value":1056,"note":1057},"Annual","If dividends are included",[],[],[1061,1062,1064,1066],{"label":415,"value":767,"badge":927},{"label":1063,"value":767},"Resident individuals",{"label":1065,"value":1052},"Resident corporations",{"label":1067,"value":767},"Non-residents",[],[1070,1071,1072],"Dividend tax in Thailand is mostly a withholding tax story, but foreign-source dividends can still be taxable on remittance for Thai residents.","Treaty relief can reduce tax for non-residents, but the source-country paperwork has to be done correctly.","For Thai resident individuals, dividend treatment can be a final WHT election or part of the broader annual tax calculation, depending on the facts.","qBOQBihWaJetQCcUEpsc1oKpBurlKYq57Hj_xTyYsOI",{"id":1075,"title":1076,"bestFor":1077,"body":1078,"country":38,"countryFacts":1085,"countrySlug":39,"description":1082,"excerpt":40,"extension":41,"faqs":1086,"flag":62,"heroImage":40,"howItWorks":1096,"lastUpdated":136,"meta":1100,"metaDescription":1101,"metaTitle":1102,"navigation":68,"otherTaxes":1103,"pageType":251,"path":1109,"relatedFormations":1110,"relatedGuides":1111,"seo":1112,"stem":1113,"summaryCards":1114,"taxBracketSections":1120,"taxBrackets":1121,"taxRates":1122,"taxSlug":147,"taxType":146,"visas":1126,"watchOut":1127,"__hash__":1131},"taxes\u002Fcountry\u002Fthailand\u002Fwealth-tax.md","Wealth tax in Thailand",[107,106,428,426,700],{"type":17,"value":1079,"toc":1083},[1080],[20,1081,1082],{},"Thailand does not impose an annual tax on net worth. For investors, the real work is separating asset ownership from the other taxes that still apply, especially property tax, capital gains treatment and inheritance or gift tax.",{"title":33,"searchDepth":34,"depth":34,"links":1084},[],{"region":709,"currency":710,"taxTreaties":711,"euBlacklist":121,"fatfStatus":712},[1087,1090,1093],{"question":1088,"answer":1089},"Does Thailand have a wealth tax?","No. Thailand does not levy a recurring net wealth tax, net worth tax or annual tax on personal assets.",{"question":1091,"answer":1092},"Are foreign assets taxed in Thailand?","Not simply because they are owned. The bigger issue is whether the income from those assets becomes taxable under Thailand's residence and remittance rules.",{"question":1094,"answer":1095},"Is Thailand attractive for investors?","Yes, especially because there is no annual net wealth tax. Investors still need to plan for property tax, withholding tax, capital gains rules and any tax in their home country.",[1097,1098],"Thailand does not charge individuals an annual tax just for owning cash, securities, private company shares, crypto assets or foreign investments. There is no net wealth tax regime in the same sense as in some European countries.",{"The practical costs are elsewhere":1099},"land and building tax on property, withholding tax on income, VAT on spending, and inheritance or gift tax on larger transfers.",{},"Thailand wealth tax guide for investors and high earners. See the 0% net wealth tax position, foreign asset treatment and property tax caveats.","Thailand wealth tax: net worth and asset tax rules (2026)",[1104,1105,1106,1107,1108],{"title":142,"slug":143,"icon":144},{"title":150,"slug":151,"icon":152},{"title":92,"slug":154,"icon":155},{"title":89,"slug":157,"icon":158},{"title":160,"slug":161,"icon":162},"\u002Fcountry\u002Fthailand\u002Fwealth-tax",[],[],{"title":1076,"description":1082},"country\u002Fthailand\u002Fwealth-tax",[1115,1116,1117,1119],{"label":146,"value":185,"note":186},{"label":604,"value":185,"note":605},{"label":607,"value":185,"note":1118},"No broad balance sheet tax",{"label":610,"value":121,"note":611},[],[],[1123,1124,1125],{"label":616,"value":185,"badge":481},{"label":604,"value":185},{"label":619,"value":185},[],[1128,1129,1130],"No wealth tax does not mean no property tax. Thailand's land and building tax can apply annually to land, houses, condominiums and other buildings.","Large asset transfers can still trigger inheritance tax or gift tax, so high-net-worth planning needs both estate and income tax angles.","Foreign tax residence can matter more than Thai wealth tax, because another country may still tax worldwide assets or investment income.","2nK72lP7f3LuwOrvUi64-PupI7Z7Lfa4WFBVAswwG1w",{"id":1133,"title":1134,"bestFor":1135,"body":1137,"country":38,"countryFacts":1144,"countrySlug":39,"description":1141,"excerpt":40,"extension":41,"faqs":1145,"flag":62,"heroImage":40,"howItWorks":1155,"lastUpdated":136,"meta":1159,"metaDescription":1160,"metaTitle":1161,"navigation":68,"otherTaxes":1162,"pageType":251,"path":1168,"relatedFormations":1169,"relatedGuides":1170,"seo":1171,"stem":1172,"summaryCards":1173,"taxBracketSections":1185,"taxBrackets":1186,"taxRates":1187,"taxSlug":151,"taxType":150,"visas":1192,"watchOut":1193,"__hash__":1197},"taxes\u002Fcountry\u002Fthailand\u002Finheritance-tax.md","Inheritance tax in Thailand",[1136,106,630,700,428],"Families",{"type":17,"value":1138,"toc":1142},[1139],[20,1140,1141],{},"Thailand's inheritance tax is targeted at large transfers, not ordinary family estates. The main planning questions are who receives the assets, which assets are covered, and whether the legacy crosses the THB 100 million threshold from one testator.",{"title":33,"searchDepth":34,"depth":34,"links":1143},[],{"region":709,"currency":710,"taxTreaties":711,"euBlacklist":121,"fatfStatus":712},[1146,1149,1152],{"question":1147,"answer":1148},"Does Thailand have inheritance tax?","Yes. Thailand taxes inheritances only on the value above THB 100 million from each testator.",{"question":1150,"answer":1151},"Who pays inheritance tax in Thailand?","The recipient of the inheritance pays it. The standard rate is 10%, but ascendants and descendants pay 5% and the spouse is exempt.",{"question":1153,"answer":1154},"What assets are covered?","Thai inheritance tax can cover immovable property, securities, bank deposits or similar receivables, registered vehicles and other prescribed financial assets.",[1156,1157,1158],"Thailand inheritance tax applies only to the amount of a legacy that exceeds THB 100 million received from each testator. The standard rate is 10%, but ascendants and descendants pay 5%, and the spouse is exempt.","The tax can cover immovable property, securities, bank deposits or similar claimable money, registered vehicles and other financial assets prescribed by royal decree. The return is generally due within 150 days of receiving the legacy.","Estate planning in Thailand also has to consider lifetime gifts, because gifts can be taxed as personal income when they exceed the relevant family or custom thresholds.",{},"Thailand inheritance tax guide for families and expats. See the THB 100 million threshold, 10% and 5% rates, spouse exemption and asset scope.","Thailand inheritance tax: estate and succession rules (2026)",[1163,1164,1165,1166,1167],{"title":142,"slug":143,"icon":144},{"title":146,"slug":147,"icon":148},{"title":92,"slug":154,"icon":155},{"title":89,"slug":157,"icon":158},{"title":160,"slug":161,"icon":162},"\u002Fcountry\u002Fthailand\u002Finheritance-tax",[],[],{"title":1134,"description":1141},"country\u002Fthailand\u002Finheritance-tax",[1174,1176,1179,1181],{"label":150,"value":767,"note":1175},"Standard rate",{"label":1177,"value":829,"note":1178},"Direct heirs","Ascendants and descendants",{"label":1180,"value":185,"note":838},"Spouse",{"label":1182,"value":1183,"note":1184},"Threshold","THB 100 million","Per testator",[],[],[1188,1189,1190,1191],{"label":150,"value":767,"badge":927},{"label":1178,"value":829},{"label":1180,"value":185},{"label":1182,"value":1183},[],[1194,1195,1196],"The inheritance tax is narrow but real, so large property portfolios, shareholdings and bank balances need an estate plan.","Lifetime gifts can also be taxed, with separate THB 20 million and THB 10 million exemptions depending on who gives the gift.","Foreign wills and succession documents still need to be checked against Thai asset holding and probate rules.","7URg4a3T6SZ98qyRHYSPRw7jCS0E8JADf3S4olWqhX8",1788594203249]