[{"data":1,"prerenderedAt":1212},["ShallowReactive",2],{"compare-pair-united-kingdom-vs-thailand":3,"compare-united-kingdom-thailand":104},{"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":64,"flagB":65,"heroImage":66,"lastUpdated":67,"meta":68,"metaDescription":69,"metaTitle":70,"navigation":71,"path":72,"relatedCompares":73,"seo":80,"stem":81,"verdict":82,"winners":86,"__hash__":103},"compare\u002Fcompare\u002Funited-kingdom-vs-thailand.md","United Kingdom vs Thailand taxes",[9,10,11],"Founders who need UK customers, banks or English-law contracts","People who qualify for the four-year foreign-income-and-gains regime","Families already inside the UK treaty and payroll system",[13,14,15],"Residents who can live the 180-day test rather than just hold a visa","Companies comparing a 20% Thai rate with 25% UK corporation tax","People who can keep post-2023 foreign income outside Thailand until remittance is planned",{"type":17,"value":18,"toc":32},"minimark",[19,23,26,29],[20,21,22],"p",{},"Thailand looks cheaper than the United Kingdom on almost every published rate. The mistake is treating a long-stay visa as a tax election.",[20,24,25],{},"Thai personal income tax is 0% to 35%. Corporate income tax is generally 20%. VAT is 7% until 30 September 2026 unless the relief is extended again. There is no annual net wealth tax and no separate general capital-gains tax, although gains can still be taxed as ordinary income. Inheritance tax exists at 10% or 5% on defined assets. The UK stack is heavier: 45% income tax (48% in Scotland), National Insurance on employment, 19% or 25% corporation tax, 18% or 24% individual CGT from 6 April 2026, dividend rates of 10.75% \u002F 35.75% \u002F 39.35%, 20% VAT and 40% inheritance tax.",[20,27,28],{},"Residence is the constraint named in this pair. Thailand generally treats an individual as tax resident at 180 days in a calendar year. There are no special concessions on our Thailand income-tax page for foreigners or short-term residents. LTR and other long-stay (LIV) visas can make it lawful to remain; they do not, by themselves, switch off Thai-source payroll tax or the remittance rule. Foreign income earned from 1 January 2024 can become taxable when a Thai resident remits it in that year or a later year. Timing of transfers is therefore part of the tax return, not a lifestyle footnote.",[20,30,31],{},"The UK uses the statutory residence test. A qualifying newcomer can claim the four-year foreign-income-and-gains regime after at least ten consecutive non-UK tax years. That relief is about eligible foreign income and gains, not about ignoring UK-source salary. Long-term UK residence can still put worldwide assets into 40% IHT. Moving between the two countries without counting days, remittances and UK-source work is how people end up filing in both.",{"title":33,"searchDepth":34,"depth":34,"links":35},"",2,[],"United Kingdom","united-kingdom","Thailand","thailand",null,"md",[43,47],{"label":44,"valueA":45,"valueB":46},"Standard VAT","20%","7% (temporary)",{"label":48,"valueA":49,"valueB":50},"Residence trigger","UK statutory residence test; FIG if eligible","Generally 180 days; remittance of foreign income from 2024",[52,55,58,61],{"question":53,"answer":54},"Is Thailand lower tax than the UK?","On the published rates, yes: 35% personal, 20% corporate, 7% temporary VAT and no separate general CGT. Thai-source income, remittance of foreign income from 2024 and the 180-day residence test still decide the real bill.",{"question":56,"answer":57},"Does an LTR or LIV visa make me Thai tax resident?","Not by itself. Thai tax residence is generally 180 days or more in a calendar year. Long-stay visas support immigration. They do not automatically replace the days test or the remittance rule for foreign income earned from 2024.",{"question":59,"answer":60},"How does Thailand tax foreign income compared with UK FIG?","Thai residents can be taxed on foreign income earned from 1 January 2024 when it is remitted, including in a later year. UK FIG can relieve eligible foreign income and gains for a qualifying person in the first four UK tax years after ten consecutive non-UK years.",{"question":62,"answer":63},"Does Thailand have inheritance tax?","Yes, at 10% or 5% on defined assets above thresholds. That is still well below the UK's 40% IHT, which can include worldwide assets for long-term UK residents.","🇬🇧","🇹🇭","\u002Fimages\u002Fcorp-card-bg.jpg","September 2026",{},"United Kingdom vs Thailand tax comparison for 2026. Compare income tax, corporate tax, CGT, VAT, LTR\u002FLIV days tests and remittance of foreign income.","UK vs Thailand taxes (2026): LTR visas, 180-day tests and FIG",true,"\u002Fcompare\u002Funited-kingdom-vs-thailand",[74,77],{"title":75,"path":76},"United Kingdom vs Singapore","\u002Fcompare\u002Funited-kingdom-vs-singapore",{"title":78,"path":79},"Thailand vs Malaysia","\u002Fcompare\u002Fthailand-vs-malaysia",{"title":7,"description":22},"compare\u002Funited-kingdom-vs-thailand",[83,84,85],"Thailand is lighter on several headlines: personal income tax tops at 35%, corporate tax is 20%, VAT is temporarily 7% through 30 September 2026 unless extended, and there is no separate general CGT. The UK reaches 45% income tax (48% in Scotland), 25% main corporation tax, 20% VAT and 18%\u002F24% individual CGT from 6 April 2026.","The constraint is days and remittance, not the visa sticker. Thai tax residence is generally 180 days in a calendar year. Foreign income earned from 1 January 2024 is taxable when remitted by a Thai resident. LTR and other long-stay (LIV) routes can support a stay; they do not, on our country pages, rewrite those tax tests.","Choose Thailand if Thai-source work or a genuine 180-day life is the plan and you can control remittances. Choose the UK for market access or a four-year foreign-income-and-gains claim after ten years outside the UK. Thai-source salary remains taxable either way, and UK-source work remains taxable in the UK.",[87,91,94,97,100],{"taxType":88,"winner":89,"note":90},"Personal income tax","B","Thailand's top personal rate is 35%, below the UK's 45% (48% in Scotland) plus National Insurance.",{"taxType":92,"winner":89,"note":93},"Corporate tax","Thailand's standard corporate rate is 20%, below the UK's 25% main rate (19% small profits).",{"taxType":95,"winner":89,"note":96},"Capital gains tax","Thailand has no separate general CGT; gains can still be taxed as income. UK individuals pay 18% or 24% from 6 April 2026.",{"taxType":98,"winner":89,"note":99},"VAT","Thai VAT is 7% on a temporary basis through 30 September 2026 unless extended. UK VAT is 20%.",{"taxType":101,"winner":89,"note":102},"Inheritance tax","Thailand charges 10% or 5% inheritance tax in defined cases. UK IHT is 40% and can cover worldwide assets for long-term residents.","0QSjKRZC885skA2koFzG87fQd7pA3VEFNBnbk93fSgk",{"a":105,"b":696},{"index":106,"details":219},{"id":107,"title":108,"bestFor":109,"body":115,"country":36,"countryFacts":122,"countrySlug":37,"description":119,"excerpt":40,"extension":41,"faqs":128,"flag":64,"heroImage":40,"howItWorks":138,"lastUpdated":142,"meta":143,"metaDescription":144,"metaTitle":145,"navigation":71,"otherTaxes":146,"pageType":176,"path":177,"relatedFormations":178,"relatedGuides":182,"seo":183,"stem":184,"summaryCards":185,"taxBracketSections":198,"taxBrackets":199,"taxRates":200,"taxSlug":40,"taxType":40,"visas":213,"watchOut":214,"__hash__":218},"taxes\u002Fcountry\u002Funited-kingdom\u002Findex.md","Taxes in United Kingdom",[110,111,112,113,114],"Employees","Founders","Investors","Property owners","Expats",{"type":17,"value":116,"toc":120},[117],[20,118,119],{},"The United Kingdom is a mature, rules-heavy tax system rather than a low-tax jurisdiction. The main planning work is understanding which taxes apply to your mix of salary, dividends, gains, property and company profits.",{"title":33,"searchDepth":34,"depth":34,"links":121},[],{"region":123,"currency":124,"taxTreaties":125,"euBlacklist":126,"fatfStatus":127},"Europe","GBP","100+","No","Compliant",[129,132,135],{"question":130,"answer":131},"Is the United Kingdom a high-tax country?","Yes. The UK has a broad tax base with income tax, National Insurance, VAT, corporation tax, capital gains tax and inheritance tax. The exact burden depends on your residence, income mix and whether you are an employee, founder or investor.",{"question":133,"answer":134},"Does the UK have a wealth tax?","No. The UK does not levy a general annual net wealth tax, but asset owners can still face CGT, IHT, ATED, stamp duty and council tax.",{"question":136,"answer":137},"What should founders watch first?","For founders, the big items are corporation tax, VAT, employer National Insurance, dividend planning and whether Making Tax Digital or payroll registration applies.",[139,140,141],"UK tax is layered. Individuals pay income tax on wages, self-employment, rental income, pensions and savings, while companies pay corporation tax on profits, and estates can face inheritance tax on death or on certain lifetime transfers.","The headline personal allowance is GBP 12,570 for 2026\u002F27. Dividend income gets a separate GBP 500 allowance, and Scotland uses separate non-savings and non-dividend income tax rates.","VAT is 20% in most cases, employer National Insurance is 15%, and Making Tax Digital for Income Tax starts in April 2026 for many sole traders and landlords with qualifying income above GBP 50,000.","May 2026",{},"United Kingdom tax overview for residents, expats, founders and investors. Compare income tax, wealth tax, inheritance tax, capital gains tax, corporate tax, dividend tax, VAT and payroll costs.","Taxes in United Kingdom: income, wealth, corporate and dividend tax (2026)",[147,151,155,158,161,164,168,172],{"title":148,"slug":149,"icon":150},"Income tax","income-tax","💼",{"title":152,"slug":153,"icon":154},"Wealth tax","wealth-tax","💰",{"title":101,"slug":156,"icon":157},"inheritance-tax","🏛️",{"title":95,"slug":159,"icon":160},"capital-gains-tax","📈",{"title":92,"slug":162,"icon":163},"corporate-tax","🏢",{"title":165,"slug":166,"icon":167},"Dividend tax","dividend-tax","💸",{"title":169,"slug":170,"icon":171},"VAT \u002F sales tax","vat-sales-tax","🧾",{"title":173,"slug":174,"icon":175},"Crypto tax","crypto-tax","🪙","country","\u002Fcountry\u002Funited-kingdom",[179],{"title":180,"path":181,"flag":64},"UK Ltd","\u002Fformation\u002Fuk-ltd",[],{"title":108,"description":119},"country\u002Funited-kingdom\u002Findex",[186,189,192,195],{"label":148,"value":187,"note":188},"45%","48% in Scotland",{"label":152,"value":190,"note":191},"0%","No annual net wealth tax",{"label":92,"value":193,"note":194},"25%","19% small profits rate",{"label":95,"value":196,"note":197},"24%","Top individual rate",[],[],[201,204,205,207,208,210,212],{"label":148,"value":202,"badge":203},"45% \u002F 48% Scotland","Progressive",{"label":152,"value":190},{"label":101,"value":206},"40%",{"label":95,"value":196},{"label":92,"value":209},"25% (19% small profits)",{"label":165,"value":211},"10.75% \u002F 35.75% \u002F 39.35%",{"label":98,"value":45},[],[215,216,217],"Scotland has different income tax bands and rates for wages, pensions and most other non-savings income, so UK income tax is not one single national table.","Inheritance Tax thresholds are frozen through 2030\u002F31, and the rules moved to a long-term UK residence test from 6 April 2025.","The UK is not a low-tax jurisdiction once VAT, payroll National Insurance and capital taxes are included.","byvqWezuGDgHVOZKMRw6p8LoVUoPzcJWNBEciCp3N_c",{"income-tax":220,"corporate-tax":318,"capital-gains-tax":395,"dividend-tax":469,"wealth-tax":546,"inheritance-tax":620},{"id":221,"title":222,"bestFor":223,"body":227,"country":36,"countryFacts":234,"countrySlug":37,"description":231,"excerpt":40,"extension":41,"faqs":235,"flag":64,"heroImage":245,"howItWorks":246,"lastUpdated":142,"meta":250,"metaDescription":251,"metaTitle":252,"navigation":71,"otherTaxes":253,"pageType":261,"path":262,"relatedFormations":263,"relatedGuides":265,"seo":266,"stem":267,"summaryCards":268,"taxBracketSections":282,"taxBrackets":283,"taxRates":299,"taxSlug":149,"taxType":148,"visas":312,"watchOut":313,"__hash__":317},"taxes\u002Fcountry\u002Funited-kingdom\u002Fincome-tax.md","Income tax in United Kingdom",[110,224,225,226,114],"Freelancers","Landlords","Contractors",{"type":17,"value":228,"toc":232},[229],[20,230,231],{},"UK income tax is broad and detail-heavy. Salaries, freelance income, rental income, pensions and savings all need to be checked against the correct band, allowance and filing route.",{"title":33,"searchDepth":34,"depth":34,"links":233},[],{"region":123,"currency":124,"taxTreaties":125,"euBlacklist":126,"fatfStatus":127},[236,239,242],{"question":237,"answer":238},"Do you pay income tax in the UK on salary?","Yes. Salary is taxed through PAYE after the personal allowance, with the rate depending on your band and, if you live in Scotland, on Scottish income tax rates.",{"question":240,"answer":241},"Do expats pay UK income tax?","Many expats do, if they are UK tax resident or have UK taxable income. Residence, workdays, treaty relief and split-year rules all matter.",{"question":243,"answer":244},"Is there a personal income tax return in the UK?","Many people with untaxed income file Self Assessment. For MTD-affected sole traders and landlords, reporting becomes digital and quarterly from April 2026.","\u002Fimages\u002Fuk.jpeg",[247,248,249],"UK income tax applies to employment income, self-employment profits, rental income, most pensions and savings interest. Dividends have their own tax rates and are not taxed as ordinary earned income.","For England, Wales and Northern Ireland in 2026\u002F27, the rates are 20% up to GBP 50,270, 40% up to GBP 125,140 and 45% above that. Scotland uses separate starter, basic, intermediate, higher, advanced and top rates.","The personal allowance is GBP 12,570 and is reduced by GBP 1 for every GBP 2 of income above GBP 100,000. Sole traders and landlords with qualifying income above GBP 50,000 enter Making Tax Digital for Income Tax from 6 April 2026.",{},"United Kingdom income tax guide for 2026\u002F27. See the GBP 12,570 personal allowance, 20% \u002F 40% \u002F 45% rates, Scottish tax differences, National Insurance and Making Tax Digital.","United Kingdom income tax: rates, brackets and expat rules (2026)",[254,255,256,257,258,259,260],{"title":152,"slug":153,"icon":154},{"title":101,"slug":156,"icon":157},{"title":95,"slug":159,"icon":160},{"title":92,"slug":162,"icon":163},{"title":165,"slug":166,"icon":167},{"title":169,"slug":170,"icon":171},{"title":173,"slug":174,"icon":175},"tax","\u002Fcountry\u002Funited-kingdom\u002Fincome-tax",[264],{"title":180,"path":181,"flag":64},[],{"title":222,"description":231},"country\u002Funited-kingdom\u002Fincome-tax",[269,273,276,278],{"label":270,"value":271,"note":272},"Personal allowance","GBP 12,570","Frozen for 2026\u002F27",{"label":274,"value":45,"note":275},"Basic rate","England, Wales, NI",{"label":277,"value":187,"note":188},"Top rate",{"label":279,"value":280,"note":281},"Payroll NI","8% \u002F 15%","Employee \u002F employer",[],[284,286,289,292,295],{"band":285,"rate":190,"note":270},"Up to GBP 12,570",{"band":287,"rate":45,"note":288},"GBP 12,571 to GBP 50,270","Basic rate in England, Wales and Northern Ireland",{"band":290,"rate":206,"note":291},"GBP 50,271 to GBP 125,140","Higher rate in England, Wales and Northern Ireland",{"band":293,"rate":187,"note":294},"Over GBP 125,140","Additional rate in England, Wales and Northern Ireland",{"band":296,"rate":297,"note":298},"Scotland","19% to 48%","Separate non-savings, non-dividend rates apply",[300,302,303,306,309],{"label":88,"value":301,"badge":203},"20% to 45%",{"label":270,"value":271},{"label":304,"value":305},"Scottish top rate","48%",{"label":307,"value":308},"Employee National Insurance","8%",{"label":310,"value":311},"Employer National Insurance","15%",[],[314,315,316],"The UK has a separate dividend allowance and savings rules, so not all investment income is taxed the same way as salary.","Employee and employer National Insurance can materially raise the real cost of wages, even when the income tax band looks manageable.","Making Tax Digital for Income Tax starts on 6 April 2026 for qualifying sole traders and landlords, with lower thresholds coming in 2027 and 2028.","0UEXXiH2ThothRR1KwF_rNQ4Wq0dGbbFWO1cfE58l8I",{"id":319,"title":320,"bestFor":321,"body":326,"country":36,"countryFacts":333,"countrySlug":37,"description":330,"excerpt":40,"extension":41,"faqs":334,"flag":64,"heroImage":40,"howItWorks":344,"lastUpdated":142,"meta":348,"metaDescription":349,"metaTitle":350,"navigation":71,"otherTaxes":351,"pageType":261,"path":359,"relatedFormations":360,"relatedGuides":362,"seo":363,"stem":364,"summaryCards":365,"taxBracketSections":379,"taxBrackets":380,"taxRates":381,"taxSlug":162,"taxType":92,"visas":389,"watchOut":390,"__hash__":394},"taxes\u002Fcountry\u002Funited-kingdom\u002Fcorporate-tax.md","Corporate tax in United Kingdom",[111,322,323,324,325],"Agencies","SaaS businesses","Holding companies","Trading groups",{"type":17,"value":327,"toc":331},[328],[20,329,330],{},"UK corporate tax is straightforward on the headline rate and less straightforward in practice. Thresholds, associated companies, VAT, payroll and withholding rules all affect the real cost of running a company.",{"title":33,"searchDepth":34,"depth":34,"links":332},[],{"region":123,"currency":124,"taxTreaties":125,"euBlacklist":126,"fatfStatus":127},[335,338,341],{"question":336,"answer":337},"Does the UK have a corporation tax?","Yes. The UK charges corporation tax on company profits, with a 25% main rate and a 19% small profits rate.",{"question":339,"answer":340},"Do all companies pay 25%?","No. Smaller companies can pay 19%, and companies with profits between GBP 50,000 and GBP 250,000 may qualify for marginal relief.",{"question":342,"answer":343},"Are UK company dividends taxed at source?","Ordinary UK company dividends usually are not subject to withholding tax, although the shareholder may still owe dividend tax personally.",[345,346,347],"UK companies pay corporation tax on taxable profits. The main rate is 25% if profits are above GBP 250,000, the small profits rate is 19% if profits are GBP 50,000 or less, and marginal relief applies between the two.","Associated companies reduce the GBP 50,000 and GBP 250,000 thresholds, so group structures can move a company into a higher effective rate faster than expected.","UK-resident companies are generally taxed on worldwide profits. Returns are usually due 12 months after the end of the accounting period, and the tax bill is usually due 9 months and 1 day after the period end.",{},"United Kingdom corporate tax guide for 2026. See the 25% main rate, 19% small profits rate, marginal relief, VAT, payroll costs and filing deadlines.","United Kingdom corporate tax: company tax rates and deadlines (2026)",[352,353,354,355,356,357,358],{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":101,"slug":156,"icon":157},{"title":95,"slug":159,"icon":160},{"title":165,"slug":166,"icon":167},{"title":169,"slug":170,"icon":171},{"title":173,"slug":174,"icon":175},"\u002Fcountry\u002Funited-kingdom\u002Fcorporate-tax",[361],{"title":180,"path":181,"flag":64},[],{"title":320,"description":330},"country\u002Funited-kingdom\u002Fcorporate-tax",[366,369,373,377],{"label":367,"value":193,"note":368},"Main rate","Profits over GBP 250k",{"label":370,"value":371,"note":372},"Small profits rate","19%","Profits up to GBP 50k",{"label":374,"value":375,"note":376},"Marginal relief","GBP 50k-250k","Thresholds shrink with associates",{"label":98,"value":45,"note":378},"Usually separate",[],[],[382,384,385,388],{"label":383,"value":193,"badge":367},"Corporation tax",{"label":370,"value":371},{"label":386,"value":387},"Marginal relief band","GBP 50,000 to GBP 250,000",{"label":98,"value":45},[],[391,392,393],"Large companies with taxable profits above GBP 1.5 million pay Corporation Tax in instalments, not just at year end.","UK dividends generally have no withholding tax, but interest and some royalties can be subject to 20% withholding, with a proposal to raise UK interest withholding to 22% from 6 April 2027.","Payroll National Insurance, VAT and Companies House filings can matter almost as much as the corporation tax rate itself.","AOgmaIaLMLG74xQhN15LQac0Yu-BYSkx3h3Eyhx9CIU",{"id":396,"title":397,"bestFor":398,"body":402,"country":36,"countryFacts":409,"countrySlug":37,"description":406,"excerpt":40,"extension":41,"faqs":410,"flag":64,"heroImage":40,"howItWorks":420,"lastUpdated":142,"meta":424,"metaDescription":425,"metaTitle":426,"navigation":71,"otherTaxes":427,"pageType":261,"path":435,"relatedFormations":436,"relatedGuides":438,"seo":439,"stem":440,"summaryCards":441,"taxBracketSections":454,"taxBrackets":455,"taxRates":456,"taxSlug":159,"taxType":95,"visas":463,"watchOut":464,"__hash__":468},"taxes\u002Fcountry\u002Funited-kingdom\u002Fcapital-gains-tax.md","Capital gains tax in United Kingdom",[399,112,225,400,401],"Shareholders","Crypto holders","Business owners",{"type":17,"value":403,"toc":407},[404],[20,405,406],{},"UK capital gains tax is now a real planning tax for investors and business owners. The headline rates changed again in 2026, so disposal timing, reliefs and allowances matter.",{"title":33,"searchDepth":34,"depth":34,"links":408},[],{"region":123,"currency":124,"taxTreaties":125,"euBlacklist":126,"fatfStatus":127},[411,414,417],{"question":412,"answer":413},"What is the UK capital gains tax rate?","For most individuals in 2026\u002F27, the rate is 18% if you are a basic-rate taxpayer and 24% if you are a higher or additional-rate taxpayer.",{"question":415,"answer":416},"Is there an annual CGT allowance?","Yes. The annual exempt amount is GBP 3,000 for 2026\u002F27.",{"question":418,"answer":419},"Are UK homes taxed on capital gains?","Usually no, if the property qualifies as your main home. However, letting, business use or an overseas residence position can create taxable gains.",[421,422,423],"UK capital gains tax applies when individuals dispose of chargeable assets such as shares, funds, second homes, cryptoassets and other investment assets. Your income tax band helps determine the rate.","From 6 April 2026, gains are charged at 18% for basic-rate taxpayers and 24% for higher and additional-rate taxpayers. Trustees and personal representatives generally pay 24%, and Business Asset Disposal Relief is 18% from the same date.","The annual exempt amount is GBP 3,000. Main homes are often exempt under private residence relief, but business use, letting and non-UK residence can change the result.",{},"United Kingdom capital gains tax guide for 2026\u002F27. See the GBP 3,000 allowance, 18% and 24% rates, Business Asset Disposal Relief and main-home exemptions.","United Kingdom capital gains tax: rates, allowance and reliefs (2026)",[428,429,430,431,432,433,434],{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":101,"slug":156,"icon":157},{"title":92,"slug":162,"icon":163},{"title":165,"slug":166,"icon":167},{"title":169,"slug":170,"icon":171},{"title":173,"slug":174,"icon":175},"\u002Fcountry\u002Funited-kingdom\u002Fcapital-gains-tax",[437],{"title":180,"path":181,"flag":64},[],{"title":397,"description":406},"country\u002Funited-kingdom\u002Fcapital-gains-tax",[442,445,449,451],{"label":443,"value":444,"note":272},"Annual exempt amount","GBP 3,000",{"label":446,"value":447,"note":448},"Basic rate CGT","18%","From 6 April 2026",{"label":450,"value":196,"note":448},"Higher rate CGT",{"label":452,"value":447,"note":453},"BADR rate","Business disposals",[],[],[457,458,459,461],{"label":443,"value":444},{"label":446,"value":447},{"label":460,"value":196},"Higher and additional rate CGT",{"label":462,"value":447},"Business Asset Disposal Relief",[],[465,466,467],"Business Asset Disposal Relief rose to 18% for disposals on or after 6 April 2026.","Carried interest received from 6 April 2026 is taxed as income and subject to National Insurance contributions instead of CGT.","Losses, residence status and asset type can change the effective rate, especially for property and business disposals.","C9X8UP_1xWVKEfN68WqacuwZ5iy3JTlKiAtMYiEdtOM",{"id":470,"title":471,"bestFor":472,"body":475,"country":36,"countryFacts":482,"countrySlug":37,"description":479,"excerpt":40,"extension":41,"faqs":483,"flag":64,"heroImage":40,"howItWorks":493,"lastUpdated":142,"meta":497,"metaDescription":498,"metaTitle":499,"navigation":71,"otherTaxes":500,"pageType":261,"path":508,"relatedFormations":509,"relatedGuides":511,"seo":512,"stem":513,"summaryCards":514,"taxBracketSections":528,"taxBrackets":529,"taxRates":530,"taxSlug":166,"taxType":165,"visas":540,"watchOut":541,"__hash__":545},"taxes\u002Fcountry\u002Funited-kingdom\u002Fdividend-tax.md","Dividend tax in United Kingdom",[399,111,473,112,474],"UK company owners","Family companies",{"type":17,"value":476,"toc":480},[477],[20,478,479],{},"UK dividend tax is easy to underestimate because the allowance is small and the rates jump sharply with your income band. For owner-managers, dividend timing and salary mix still matter.",{"title":33,"searchDepth":34,"depth":34,"links":481},[],{"region":123,"currency":124,"taxTreaties":125,"euBlacklist":126,"fatfStatus":127},[484,487,490],{"question":485,"answer":486},"What is the UK dividend tax rate?","For 2026\u002F27, the UK dividend tax rates are 10.75%, 35.75% and 39.35%, depending on your income tax band.",{"question":488,"answer":489},"Is there a dividend allowance?","Yes. The dividend allowance is GBP 500 for 2026\u002F27.",{"question":491,"answer":492},"Do UK companies withhold dividend tax?","Ordinary UK company dividends usually do not have withholding tax. The shareholder may still owe personal dividend tax later.",[494,495,496],"Dividend tax applies after your personal allowance and the separate dividend allowance. Dividends from ISA holdings stay tax-free, but dividends from ordinary company shares can still be taxable once you are above the allowance.","For 6 April 2026 to 5 April 2027, dividend tax rates are 10.75% for basic-rate taxpayers, 35.75% for higher-rate taxpayers and 39.35% for additional-rate taxpayers.","Ordinary UK company dividends are usually paid without withholding tax. Scotland and Wales use the same dividend tax rates as the rest of the UK.",{},"United Kingdom dividend tax guide for 2026\u002F27. See the GBP 500 dividend allowance, 10.75% \u002F 35.75% \u002F 39.35% rates and withholding tax rules.","United Kingdom dividend tax: rates and allowance (2026)",[501,502,503,504,505,506,507],{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":101,"slug":156,"icon":157},{"title":95,"slug":159,"icon":160},{"title":92,"slug":162,"icon":163},{"title":169,"slug":170,"icon":171},{"title":173,"slug":174,"icon":175},"\u002Fcountry\u002Funited-kingdom\u002Fdividend-tax",[510],{"title":180,"path":181,"flag":64},[],{"title":471,"description":479},"country\u002Funited-kingdom\u002Fdividend-tax",[515,519,522,525],{"label":516,"value":517,"note":518},"Dividend allowance","GBP 500","For 2026\u002F27",{"label":274,"value":520,"note":521},"10.75%","After allowance",{"label":523,"value":524,"note":521},"Higher rate","35.75%",{"label":526,"value":527,"note":521},"Additional rate","39.35%",[],[],[531,532,534,536,538],{"label":516,"value":517},{"label":533,"value":520},"Basic rate dividend tax",{"label":535,"value":524},"Higher rate dividend tax",{"label":537,"value":527},"Additional rate dividend tax",{"label":539,"value":190},"Withholding tax on ordinary dividends",[],[542,543,544],"The dividend allowance is only GBP 500, so even modest portfolios can produce a tax bill once the allowance is used up.","Dividends sit on top of your other income when HMRC decides which band you are in.","REIT and PAIF distributions can have separate withholding rules, so not every payment that looks like a dividend is taxed the same way.","FDeSLNSPpInsWYK0HQskztbj8982WUTTnSJ58r4bHMc",{"id":547,"title":548,"bestFor":549,"body":553,"country":36,"countryFacts":560,"countrySlug":37,"description":557,"excerpt":40,"extension":41,"faqs":561,"flag":64,"heroImage":40,"howItWorks":570,"lastUpdated":142,"meta":575,"metaDescription":576,"metaTitle":577,"navigation":71,"otherTaxes":578,"pageType":261,"path":586,"relatedFormations":587,"relatedGuides":589,"seo":590,"stem":591,"summaryCards":592,"taxBracketSections":603,"taxBrackets":604,"taxRates":605,"taxSlug":153,"taxType":152,"visas":614,"watchOut":615,"__hash__":619},"taxes\u002Fcountry\u002Funited-kingdom\u002Fwealth-tax.md","Wealth tax in United Kingdom",[550,113,112,551,552],"High-net-worth individuals","Family offices","Trustees",{"type":17,"value":554,"toc":558},[555],[20,556,557],{},"The UK does not charge a general wealth tax, but that does not make it a light-tax environment for assets. Most planning is about avoiding the wrong wrapper, not about escaping a wealth-tax return that does not exist.",{"title":33,"searchDepth":34,"depth":34,"links":559},[],{"region":123,"currency":124,"taxTreaties":125,"euBlacklist":126,"fatfStatus":127},[562,564,567],{"question":133,"answer":563},"No. The UK does not have a general annual net wealth tax on individuals.",{"question":565,"answer":566},"What taxes hit wealth instead?","The main substitutes are inheritance tax, capital gains tax, ATED for certain enveloped homes, stamp duty on some property purchases and council tax on residential property.",{"question":568,"answer":569},"Is company ownership a wealth-tax solution?","Not automatically. Putting assets in a company can trigger ATED, corporation tax, dividend tax and other rules, so the wrapper matters as much as the headline rate.",[571,572,574],"The UK does not levy a broad annual tax on net wealth. That is why most UK tax summaries list net wealth or worth tax as not applicable.",{"Wealth planning in the UK is really a mix of other taxes":573},"inheritance tax on death and some lifetime transfers, capital gains tax on disposals, Annual Tax on Enveloped Dwellings for certain companies that own high-value UK homes, and property taxes such as SDLT and council tax.","For many owners the key question is not whether there is a wealth tax, but whether assets should sit personally, in a company, in a trust or inside a relief-eligible structure.",{},"United Kingdom wealth tax guide for 2026. The UK has no general annual net wealth tax, but inheritance tax, capital gains tax, ATED and property taxes still matter.","United Kingdom wealth tax: does the UK have one? (2026)",[579,580,581,582,583,584,585],{"title":148,"slug":149,"icon":150},{"title":101,"slug":156,"icon":157},{"title":95,"slug":159,"icon":160},{"title":92,"slug":162,"icon":163},{"title":165,"slug":166,"icon":167},{"title":169,"slug":170,"icon":171},{"title":173,"slug":174,"icon":175},"\u002Fcountry\u002Funited-kingdom\u002Fwealth-tax",[588],{"title":180,"path":181,"flag":64},[],{"title":548,"description":557},"country\u002Funited-kingdom\u002Fwealth-tax",[593,595,597,599],{"label":152,"value":190,"note":594},"No general net wealth tax",{"label":101,"value":206,"note":596},"Estates and gifts",{"label":95,"value":196,"note":598},"On disposals",{"label":600,"value":601,"note":602},"ATED","GBP 500k+","Enveloped dwellings",[],[],[606,609,610,611],{"label":607,"value":190,"badge":608},"Net wealth tax","None",{"label":101,"value":206},{"label":95,"value":196},{"label":612,"value":613},"ATED scope","GBP 500,000+",[],[616,617,618],"A zero wealth-tax rate does not mean low asset taxation. UK residents can still face IHT, CGT and property-related taxes that are economically similar to wealth taxation.","ATED mainly affects companies and other non-natural persons that own UK residential property above GBP 500,000, with reliefs for genuine commercial use.","The UK moved inheritance-tax residence rules away from domicile from 6 April 2025, so cross-border wealth planning needs residence-based advice.","BXkUg182It8d34ZY7hbPBNKQoK4AiKWt6iEaOmWOeLg",{"id":621,"title":622,"bestFor":623,"body":626,"country":36,"countryFacts":633,"countrySlug":37,"description":630,"excerpt":40,"extension":41,"faqs":634,"flag":64,"heroImage":40,"howItWorks":644,"lastUpdated":142,"meta":648,"metaDescription":649,"metaTitle":650,"navigation":71,"otherTaxes":651,"pageType":261,"path":659,"relatedFormations":660,"relatedGuides":662,"seo":663,"stem":664,"summaryCards":665,"taxBracketSections":680,"taxBrackets":681,"taxRates":682,"taxSlug":156,"taxType":101,"visas":690,"watchOut":691,"__hash__":695},"taxes\u002Fcountry\u002Funited-kingdom\u002Finheritance-tax.md","Inheritance tax in United Kingdom",[624,113,625,552,114],"Estate planners","Family businesses",{"type":17,"value":627,"toc":631},[628],[20,629,630],{},"UK inheritance tax is one of the biggest planning points for property owners, family businesses and international families. The current rules depend on thresholds, spousal transfers, lifetime gifts and residence status.",{"title":33,"searchDepth":34,"depth":34,"links":632},[],{"region":123,"currency":124,"taxTreaties":125,"euBlacklist":126,"fatfStatus":127},[635,638,641],{"question":636,"answer":637},"What is the UK inheritance tax rate?","The standard rate is 40% on the part of the estate above the available threshold.",{"question":639,"answer":640},"How much can I leave tax-free?","The main nil-rate band is GBP 325,000. A further residence nil-rate band of up to GBP 175,000 may apply if a qualifying home passes to direct descendants.",{"question":642,"answer":643},"Do gifts avoid inheritance tax?","Not always. Many gifts are potentially exempt transfers and become taxable if the donor dies within seven years. Transfers into most trusts can be immediately chargeable.",[645,646,647],"Inheritance Tax is charged on the value of a person’s estate on death, and on some lifetime transfers. The standard rate is 40% on the part of the estate above the available threshold.","The nil-rate band is GBP 325,000 and the residence nil-rate band can add up to GBP 175,000 when a qualifying home is left to direct descendants. Unused allowances can usually transfer to a surviving spouse or civil partner.","Lifetime gifts can become taxable if the donor dies within seven years. From 6 April 2025, domicile was replaced by long-term UK residence for IHT purposes, which matters for overseas assets and trusts.",{},"United Kingdom inheritance tax guide for 2026. See the 40% rate, GBP 325,000 nil-rate band, GBP 175,000 residence nil-rate band, seven-year gift rules and the 2025 residence changes.","United Kingdom inheritance tax: thresholds, gifts and residence rules (2026)",[652,653,654,655,656,657,658],{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":95,"slug":159,"icon":160},{"title":92,"slug":162,"icon":163},{"title":165,"slug":166,"icon":167},{"title":169,"slug":170,"icon":171},{"title":173,"slug":174,"icon":175},"\u002Fcountry\u002Funited-kingdom\u002Finheritance-tax",[661],{"title":180,"path":181,"flag":64},[],{"title":622,"description":630},"country\u002Funited-kingdom\u002Finheritance-tax",[666,669,673,677],{"label":667,"value":206,"note":668},"Inheritance tax rate","On taxable estate value",{"label":670,"value":671,"note":672},"Nil-rate band","GBP 325,000","Frozen through 2030\u002F31",{"label":674,"value":675,"note":676},"Residence nil-rate band","GBP 175,000","For direct descendants",{"label":678,"value":190,"note":679},"Spouse exemption","Usually exempt",[],[],[683,685,686,687],{"label":684,"value":206},"Standard inheritance tax",{"label":670,"value":671},{"label":674,"value":675},{"label":688,"value":689},"Lifetime gifts","Potentially 0% to 40%",[],[692,693,694],"The nil-rate band, residence nil-rate band and taper threshold are frozen through 2030\u002F31.","From Budget 2025, the combined 100% Agricultural Property Relief and Business Property Relief allowance is also frozen at GBP 1 million for 2030\u002F31.","The UK long-term residence rules now matter more than domicile for many cross-border estates.","piN4KL5VliEvgactLYlHiO2y37kqckbeMkRbSWz_7Gg",{"index":697,"details":780},{"id":698,"title":699,"bestFor":700,"body":701,"country":38,"countryFacts":708,"countrySlug":39,"description":705,"excerpt":40,"extension":41,"faqs":713,"flag":65,"heroImage":40,"howItWorks":723,"lastUpdated":142,"meta":727,"metaDescription":728,"metaTitle":729,"navigation":71,"otherTaxes":730,"pageType":176,"path":737,"relatedFormations":738,"relatedGuides":739,"seo":744,"stem":745,"summaryCards":746,"taxBracketSections":757,"taxBrackets":758,"taxRates":759,"taxSlug":40,"taxType":40,"visas":770,"watchOut":774,"__hash__":779},"taxes\u002Fcountry\u002Fthailand\u002Findex.md","Taxes in Thailand",[110,111,112,114,113],{"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":126,"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":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":101,"slug":156,"icon":157},{"title":95,"slug":159,"icon":160},{"title":92,"slug":162,"icon":163},{"title":165,"slug":166,"icon":167},"\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":699,"description":705},"country\u002Fthailand\u002Findex",[747,750,752,754],{"label":148,"value":748,"note":749},"35%","Top PIT rate",{"label":152,"value":190,"note":751},"No net wealth tax",{"label":92,"value":45,"note":753},"Standard CIT",{"label":95,"value":755,"note":756},"No separate CGT","Usually taxed as income",[],[],[760,762,763,765,766,767,769],{"label":148,"value":761,"badge":203},"0% to 35%",{"label":152,"value":190},{"label":101,"value":764},"10% \u002F 5%",{"label":95,"value":755},{"label":92,"value":45},{"label":165,"value":768},"10%",{"label":98,"value":46},[771],{"title":772,"path":773,"icon":65},"Thailand Digital Nomad Visa","\u002Fvisas\u002Fthailand-digital-nomad-visa",[775,776,777,778],"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":781,"corporate-tax":873,"capital-gains-tax":946,"dividend-tax":1013,"wealth-tax":1082,"inheritance-tax":1147},{"id":782,"title":783,"bestFor":784,"body":786,"country":38,"countryFacts":793,"countrySlug":39,"description":790,"excerpt":40,"extension":41,"faqs":794,"flag":65,"heroImage":40,"howItWorks":804,"lastUpdated":142,"meta":808,"metaDescription":809,"metaTitle":810,"navigation":71,"otherTaxes":811,"pageType":261,"path":817,"relatedFormations":818,"relatedGuides":819,"seo":820,"stem":821,"summaryCards":822,"taxBracketSections":836,"taxBrackets":837,"taxRates":857,"taxSlug":149,"taxType":148,"visas":867,"watchOut":868,"__hash__":872},"taxes\u002Fcountry\u002Fthailand\u002Fincome-tax.md","Income tax in Thailand",[110,114,226,111,785],"High earners",{"type":17,"value":787,"toc":791},[788],[20,789,790],{},"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":792},[],{"region":709,"currency":710,"taxTreaties":711,"euBlacklist":126,"fatfStatus":712},[795,798,801],{"question":796,"answer":797},"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":799,"answer":800},"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":802,"answer":803},"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.",[805,806,807],"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)",[812,813,814,815,816],{"title":152,"slug":153,"icon":154},{"title":101,"slug":156,"icon":157},{"title":95,"slug":159,"icon":160},{"title":92,"slug":162,"icon":163},{"title":165,"slug":166,"icon":167},"\u002Fcountry\u002Fthailand\u002Fincome-tax",[],[],{"title":783,"description":790},"country\u002Fthailand\u002Fincome-tax",[823,825,828,832],{"label":88,"value":748,"note":824},"Top marginal rate",{"label":826,"value":748,"note":827},"Highest bracket tax","Over THB 5 million",{"label":829,"value":830,"note":831},"Employee social security","5%","THB 750 monthly cap",{"label":833,"value":834,"note":835},"Tax return","31 March","Annual filing deadline",[],[838,842,844,846,848,850,852,855],{"band":839,"rate":840,"note":841},"THB 0 to 150,000","Exempt","Basic exemption",{"band":843,"rate":830},"THB 150,001 to 300,000",{"band":845,"rate":768},"THB 300,001 to 500,000",{"band":847,"rate":311},"THB 500,001 to 750,000",{"band":849,"rate":45},"THB 750,001 to 1,000,000",{"band":851,"rate":193},"THB 1,000,001 to 2,000,000",{"band":853,"rate":854},"THB 2,000,001 to 5,000,000","30%",{"band":856,"rate":748},"Over THB 5,000,000",[858,859,861,864],{"label":88,"value":761,"badge":203},{"label":860,"value":748},"Top bracket",{"label":862,"value":863},"Foreign income","Taxable if remitted",{"label":865,"value":866},"Social security","5% (THB 750 max)",[],[869,870,871],"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":874,"title":875,"bestFor":876,"body":878,"country":38,"countryFacts":885,"countrySlug":39,"description":882,"excerpt":40,"extension":41,"faqs":886,"flag":65,"heroImage":40,"howItWorks":896,"lastUpdated":142,"meta":900,"metaDescription":901,"metaTitle":902,"navigation":71,"otherTaxes":903,"pageType":261,"path":909,"relatedFormations":910,"relatedGuides":911,"seo":912,"stem":913,"summaryCards":914,"taxBracketSections":926,"taxBrackets":927,"taxRates":928,"taxSlug":162,"taxType":92,"visas":940,"watchOut":941,"__hash__":945},"taxes\u002Fcountry\u002Fthailand\u002Fcorporate-tax.md","Corporate tax in Thailand",[111,112,877,324,785],"Regional operators",{"type":17,"value":879,"toc":883},[880],[20,881,882],{},"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":884},[],{"region":709,"currency":710,"taxTreaties":711,"euBlacklist":126,"fatfStatus":712},[887,890,893],{"question":888,"answer":889},"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":891,"answer":892},"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":894,"answer":895},"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.",[897,898,899],"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)",[904,905,906,907,908],{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":101,"slug":156,"icon":157},{"title":95,"slug":159,"icon":160},{"title":165,"slug":166,"icon":167},"\u002Fcountry\u002Fthailand\u002Fcorporate-tax",[],[],{"title":875,"description":882},"country\u002Fthailand\u002Fcorporate-tax",[915,916,920,923],{"label":92,"value":45,"note":753},{"label":917,"value":918,"note":919},"SME tax","0% \u002F 15% \u002F 20%","If eligible",{"label":921,"value":311,"note":922},"Foreign-company WHT","On many Thai-source receipts",{"label":833,"value":924,"note":925},"150 days","After year-end",[],[],[929,932,934,935,938],{"label":930,"value":45,"badge":931},"Corporate income tax","Standard",{"label":933,"value":918},"SME corporate tax",{"label":921,"value":311},{"label":936,"value":937},"Petroleum income tax","50%",{"label":939,"value":311},"Top-up tax",[],[942,943,944],"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":947,"title":948,"bestFor":949,"body":951,"country":38,"countryFacts":958,"countrySlug":39,"description":955,"excerpt":40,"extension":41,"faqs":959,"flag":65,"heroImage":40,"howItWorks":969,"lastUpdated":142,"meta":973,"metaDescription":974,"metaTitle":975,"navigation":71,"otherTaxes":976,"pageType":261,"path":982,"relatedFormations":983,"relatedGuides":984,"seo":985,"stem":986,"summaryCards":987,"taxBracketSections":998,"taxBrackets":999,"taxRates":1000,"taxSlug":159,"taxType":95,"visas":1007,"watchOut":1008,"__hash__":1012},"taxes\u002Fcountry\u002Fthailand\u002Fcapital-gains-tax.md","Capital gains tax in Thailand",[112,400,950,111,785],"Traders",{"type":17,"value":952,"toc":956},[953],[20,954,955],{},"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":957},[],{"region":709,"currency":710,"taxTreaties":711,"euBlacklist":126,"fatfStatus":712},[960,963,966],{"question":961,"answer":962},"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":964,"answer":965},"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":967,"answer":968},"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.",[970,971,972],"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)",[977,978,979,980,981],{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":101,"slug":156,"icon":157},{"title":92,"slug":162,"icon":163},{"title":165,"slug":166,"icon":167},"\u002Fcountry\u002Fthailand\u002Fcapital-gains-tax",[],[],{"title":948,"description":955},"country\u002Fthailand\u002Fcapital-gains-tax",[988,989,992,995],{"label":95,"value":755,"note":756},{"label":990,"value":190,"note":991},"Listed shares","On the SET",{"label":993,"value":190,"note":994},"Crypto gains","Licensed platforms through 2029",{"label":996,"value":863,"note":997},"Foreign-source gains","For 2024+ income",[],[],[1001,1002,1004,1005],{"label":95,"value":761,"badge":755},{"label":1003,"value":190},"Listed share gains",{"label":993,"value":190},{"label":1006,"value":748},"Ordinary income treatment",[],[1009,1010,1011],"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":1014,"title":1015,"bestFor":1016,"body":1017,"country":38,"countryFacts":1024,"countrySlug":39,"description":1021,"excerpt":40,"extension":41,"faqs":1025,"flag":65,"heroImage":40,"howItWorks":1035,"lastUpdated":142,"meta":1039,"metaDescription":1040,"metaTitle":1041,"navigation":71,"otherTaxes":1042,"pageType":261,"path":1048,"relatedFormations":1049,"relatedGuides":1050,"seo":1051,"stem":1052,"summaryCards":1053,"taxBracketSections":1065,"taxBrackets":1066,"taxRates":1067,"taxSlug":166,"taxType":165,"visas":1076,"watchOut":1077,"__hash__":1081},"taxes\u002Fcountry\u002Fthailand\u002Fdividend-tax.md","Dividend tax in Thailand",[112,111,324,114,551],{"type":17,"value":1018,"toc":1022},[1019],[20,1020,1021],{},"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":1023},[],{"region":709,"currency":710,"taxTreaties":711,"euBlacklist":126,"fatfStatus":712},[1026,1029,1032],{"question":1027,"answer":1028},"Does Thailand tax dividends?","Yes. Dividends from Thai companies are generally subject to 10% withholding tax.",{"question":1030,"answer":1031},"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":1033,"answer":1034},"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.",[1036,1037,1038],"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)",[1043,1044,1045,1046,1047],{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":101,"slug":156,"icon":157},{"title":95,"slug":159,"icon":160},{"title":92,"slug":162,"icon":163},"\u002Fcountry\u002Fthailand\u002Fdividend-tax",[],[],{"title":1015,"description":1021},"country\u002Fthailand\u002Fdividend-tax",[1054,1056,1060,1062],{"label":165,"value":768,"note":1055},"Standard WHT",{"label":1057,"value":1058,"note":1059},"Thai corporate recipient","0% \u002F 10%","Qualifying relief can apply",{"label":1061,"value":863,"note":997},"Foreign dividends",{"label":833,"value":1063,"note":1064},"Annual","If dividends are included",[],[],[1068,1070,1072,1074],{"label":1069,"value":768,"badge":931},"Dividend withholding tax",{"label":1071,"value":768},"Resident individuals",{"label":1073,"value":1058},"Resident corporations",{"label":1075,"value":768},"Non-residents",[],[1078,1079,1080],"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":1083,"title":1084,"bestFor":1085,"body":1086,"country":38,"countryFacts":1093,"countrySlug":39,"description":1090,"excerpt":40,"extension":41,"faqs":1094,"flag":65,"heroImage":40,"howItWorks":1104,"lastUpdated":142,"meta":1108,"metaDescription":1109,"metaTitle":1110,"navigation":71,"otherTaxes":1111,"pageType":261,"path":1117,"relatedFormations":1118,"relatedGuides":1119,"seo":1120,"stem":1121,"summaryCards":1122,"taxBracketSections":1133,"taxBrackets":1134,"taxRates":1135,"taxSlug":153,"taxType":152,"visas":1141,"watchOut":1142,"__hash__":1146},"taxes\u002Fcountry\u002Fthailand\u002Fwealth-tax.md","Wealth tax in Thailand",[112,785,551,400,113],{"type":17,"value":1087,"toc":1091},[1088],[20,1089,1090],{},"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":1092},[],{"region":709,"currency":710,"taxTreaties":711,"euBlacklist":126,"fatfStatus":712},[1095,1098,1101],{"question":1096,"answer":1097},"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":1099,"answer":1100},"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":1102,"answer":1103},"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.",[1105,1106],"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":1107},"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)",[1112,1113,1114,1115,1116],{"title":148,"slug":149,"icon":150},{"title":101,"slug":156,"icon":157},{"title":95,"slug":159,"icon":160},{"title":92,"slug":162,"icon":163},{"title":165,"slug":166,"icon":167},"\u002Fcountry\u002Fthailand\u002Fwealth-tax",[],[],{"title":1084,"description":1090},"country\u002Fthailand\u002Fwealth-tax",[1123,1124,1127,1130],{"label":152,"value":190,"note":751},{"label":1125,"value":190,"note":1126},"Net worth tax","No annual levy",{"label":1128,"value":190,"note":1129},"Asset tax","No broad balance sheet tax",{"label":1131,"value":126,"note":1132},"Annual filing","No wealth return",[],[],[1136,1138,1139],{"label":607,"value":190,"badge":1137},"Zero",{"label":1125,"value":190},{"label":1140,"value":190},"Annual asset tax",[],[1143,1144,1145],"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":1148,"title":1149,"bestFor":1150,"body":1152,"country":38,"countryFacts":1159,"countrySlug":39,"description":1156,"excerpt":40,"extension":41,"faqs":1160,"flag":65,"heroImage":40,"howItWorks":1169,"lastUpdated":142,"meta":1173,"metaDescription":1174,"metaTitle":1175,"navigation":71,"otherTaxes":1176,"pageType":261,"path":1182,"relatedFormations":1183,"relatedGuides":1184,"seo":1185,"stem":1186,"summaryCards":1187,"taxBracketSections":1199,"taxBrackets":1200,"taxRates":1201,"taxSlug":156,"taxType":101,"visas":1206,"watchOut":1207,"__hash__":1211},"taxes\u002Fcountry\u002Fthailand\u002Finheritance-tax.md","Inheritance tax in Thailand",[1151,785,114,113,551],"Families",{"type":17,"value":1153,"toc":1157},[1154],[20,1155,1156],{},"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":1158},[],{"region":709,"currency":710,"taxTreaties":711,"euBlacklist":126,"fatfStatus":712},[1161,1163,1166],{"question":62,"answer":1162},"Yes. Thailand taxes inheritances only on the value above THB 100 million from each testator.",{"question":1164,"answer":1165},"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":1167,"answer":1168},"What assets are covered?","Thai inheritance tax can cover immovable property, securities, bank deposits or similar receivables, registered vehicles and other prescribed financial assets.",[1170,1171,1172],"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)",[1177,1178,1179,1180,1181],{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":95,"slug":159,"icon":160},{"title":92,"slug":162,"icon":163},{"title":165,"slug":166,"icon":167},"\u002Fcountry\u002Fthailand\u002Finheritance-tax",[],[],{"title":1149,"description":1156},"country\u002Fthailand\u002Finheritance-tax",[1188,1190,1193,1195],{"label":101,"value":768,"note":1189},"Standard rate",{"label":1191,"value":830,"note":1192},"Direct heirs","Ascendants and descendants",{"label":1194,"value":190,"note":840},"Spouse",{"label":1196,"value":1197,"note":1198},"Threshold","THB 100 million","Per testator",[],[],[1202,1203,1204,1205],{"label":101,"value":768,"badge":931},{"label":1192,"value":830},{"label":1194,"value":190},{"label":1196,"value":1197},[],[1208,1209,1210],"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",1788594213194]