[{"data":1,"prerenderedAt":1679},["ShallowReactive",2],{"compare-pair-united-states-vs-thailand":3,"compare-united-states-thailand":105},{"kind":4,"page":5},"article",{"id":6,"title":7,"bestForA":8,"bestForB":12,"body":16,"countryA":39,"countryASlug":40,"countryB":41,"countryBSlug":42,"description":22,"excerpt":43,"extension":44,"extraRows":45,"faqs":54,"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__":104},"compare\u002Fcompare\u002Funited-states-vs-thailand.md","United States vs Thailand taxes",[9,10,11],"Investors who need federal long-term CGT brackets","People whose income will be remitted into Thailand and taxed there","Founders who need U.S. capital markets",[13,14,15],"Qualifying LTR\u002FLIV or other long-stay residents who model residual Thai PIT","Companies with Thai-source profits at 20% CIT","Families below Thai inheritance-tax thresholds",{"type":17,"value":18,"toc":35},"minimark",[19,23,26,29,32],[20,21,22],"p",{},"Thailand sells lifestyle. The tax system sells residence, remittance and a 35% top rate. Long-Term Resident (LTR), LIV and related long-stay visas sit in the middle: they can cut residual Thai personal tax for people who qualify, and they do nothing to the Internal Revenue Code.",[20,24,25],{},"Thai personal income tax is progressive from 0% to 35%, with the top band above THB 5 million. There is no special foreigner discount in the ordinary table. Residence is generally 180 days or more in a calendar year. That is a short fuse compared with people who treat a tourist-exempt stay as planning. Once resident, Thai-source salary, bonuses and business income are in the progressive scale, and foreign-source income earned from 2024 onward is taxable when remitted to Thailand in the same or a later year. Pre-2024 and post-2024 sourcing records therefore matter.",[20,27,28],{},"LTR\u002FLIV, and other long-stay products grouped with them, can change the residual Thai PIT for qualifying wealthy, professional or work-from-Thailand categories. That is a visa-conditioned relief, not a territorial rewrite for everyone on the flight. Days still count. Thai-source work still withholds. Remitting a U.S. brokerage withdrawal can still create Thai tax. Employee social security is 5% with a THB 750 monthly cap, which is modest next to U.S. payroll tax but is not zero.",[20,30,31],{},"The United States does not care that the income stayed in a Singapore account. Citizens and resident aliens are generally taxed on worldwide income. Federal ordinary rates run from 10% to 37%. Long-term gains use 0% to 20% federally. Thailand has no separate capital-gains tax and usually folds gains into ordinary income, which can be worse than the U.S. long-term brackets. Corporate tax is close: 20% Thai CIT versus 21% U.S. federal. VAT is 7% on a temporary reduction scheduled to expire on 30 September 2026 unless extended. Inheritance tax is 10%, or 5% for certain heirs, only above THB 100 million.",[20,33,34],{},"A U.S. citizen on an LTR\u002FLIV package should build one spreadsheet with Thai days, remittances, any visa tax concession, 20% CIT if there is a Thai company, and the U.S. return that never stopped. The visa gets you in. The 180-day test and the IRS keep you honest.",{"title":36,"searchDepth":37,"depth":37,"links":38},"",2,[],"United States","united-states","Thailand","thailand",null,"md",[46,50],{"label":47,"valueA":48,"valueB":49},"Days test","Citizenship tax applies regardless of days abroad","Generally 180 days in a calendar year for Thai tax residence",{"label":51,"valueA":52,"valueB":53},"Foreign income","Worldwide inclusion for citizens and resident aliens","Post-2023 foreign income taxable for residents when remitted",[55,58,61],{"question":56,"answer":57},"Does a Thailand LTR visa mean no tax?","No. LTR\u002FLIV and related long-stay visas can reduce residual Thai tax for qualifying categories, but days tests, remittance of foreign income and ordinary Thai-source salary still apply. U.S. citizenship tax continues.",{"question":59,"answer":60},"When is foreign income taxed in Thailand?","Thai residents can be taxed on foreign income earned from 1 January 2024 onward when that income is remitted to Thailand in the same or a later year.",{"question":62,"answer":63},"Is Thailand lower tax than the United States?","The 35% PIT top and 20% CIT can look lighter than 37% federal plus state tax and 21% plus state corporate tax. Gains taxed as ordinary income, remittance rules and U.S. worldwide filing can erase that edge.","🇺🇸","🇹🇭","\u002Fimages\u002Fcorp-card-bg.jpg","September 2026",{},"US vs Thailand tax comparison for 2026. Compare 35% PIT, 20% CIT, remittance of foreign income, LTR residual tax, 180-day residence and U.S. citizenship tax.","United States vs Thailand taxes (2026): LTR, remittance and citizenship tax",true,"\u002Fcompare\u002Funited-states-vs-thailand",[74,77],{"title":75,"path":76},"United States vs Singapore","\u002Fcompare\u002Funited-states-vs-singapore",{"title":78,"path":79},"Thailand vs Malaysia","\u002Fcompare\u002Fthailand-vs-malaysia",{"title":7,"description":22},"compare\u002Funited-states-vs-thailand",[83,84,85],"Thailand is a moderate headline system, not a zero-tax visa. Personal income tax is 0% to 35%, corporate income tax is 20%, and VAT is 7% through 30 September 2026 unless extended. The United States uses 10% to 37% federally before state tax, 21% federal C-corporation tax and no federal VAT.","LTR\u002FLIV and other long-stay routes can change the residual Thai bill for qualifying people, but they do not delete tax residence. Spending 180 days or more in a calendar year generally makes you a Thai tax resident. Residents can be taxed on foreign income earned from 1 January 2024 onward when it is remitted to Thailand. A U.S. citizen is still on the IRS worldwide system whether or not the income is remitted.","Choose Thailand for living costs, a possible LTR\u002FLIV package and a 20% company rate with local substance. Choose the United States for long-term federal gain brackets and capital markets. Do not treat a visa sticker as a U.S. tax exit.",[87,91,94,98,101],{"taxType":88,"winner":89,"note":90},"Personal income tax","B","Thailand's top PIT rate is 35%; the U.S. federal ordinary top rate is 37% before state tax.",{"taxType":92,"winner":89,"note":93},"Corporate tax","Thailand's standard CIT is 20%; U.S. C corporations pay 21% federally plus possible state tax.",{"taxType":95,"winner":96,"note":97},"Capital gains tax","A","The U.S. uses 0% to 20% federal long-term rates; Thailand has no separate CGT and usually taxes gains as ordinary income up to 35%.",{"taxType":99,"winner":89,"note":100},"Inheritance tax","Thailand taxes inheritances above THB 100 million at 10%, or 5% for certain heirs; the U.S. federal estate tax can reach 40%.",{"taxType":102,"winner":96,"note":103},"VAT \u002F sales tax","The U.S. has no federal VAT; Thailand's VAT is 7% on a temporary reduced rate through 30 September 2026.","aao8LPdAFIFV6sDTH8QdTh-lMgycSRZtYqU26tTb7is",{"a":106,"b":1162},{"index":107,"details":317},{"id":108,"title":109,"bestFor":110,"body":116,"country":39,"countryFacts":223,"countrySlug":40,"description":120,"excerpt":43,"extension":44,"faqs":229,"flag":64,"heroImage":43,"howItWorks":239,"lastUpdated":243,"meta":244,"metaDescription":245,"metaTitle":246,"navigation":71,"otherTaxes":247,"pageType":274,"path":275,"relatedFormations":276,"relatedGuides":277,"seo":278,"stem":279,"summaryCards":280,"taxBracketSections":299,"taxBrackets":300,"taxRates":301,"taxSlug":43,"taxType":43,"visas":310,"watchOut":311,"__hash__":316},"taxes\u002Fcountry\u002Funited-states\u002Findex.md","Taxes in the United States",[111,112,113,114,115],"Employees","Founders","Investors","Expats","Large businesses",{"type":17,"value":117,"toc":220},[118,121,124,129,217],[20,119,120],{},"The United States is a layered tax system, not a flat one. At the federal level, it taxes income, payroll, business profits, capital gains, estates and gifts; then states and cities can stack their own taxes on top.",[20,122,123],{},"That is why the useful question is rarely just \"what is the U.S. tax rate?\" It is usually \"which layer applies to this person, this business and this state?\"",[125,126,128],"h2",{"id":127},"federal-vs-state","Federal vs state",[130,131,132,148],"table",{},[133,134,135],"thead",{},[136,137,138,142,145],"tr",{},[139,140,141],"th",{},"Tax",[139,143,144],{},"Federal rule",[139,146,147],{},"State\u002Flocal reality",[149,150,151,163,173,184,195,206],"tbody",{},[136,152,153,157,160],{},[154,155,156],"td",{},"Income tax",[154,158,159],{},"Progressive rates apply to individuals",[154,161,162],{},"State income tax rules vary widely",[136,164,165,167,170],{},[154,166,92],{},[154,168,169],{},"21% federal C-corp rate",[154,171,172],{},"Additional state corporate or franchise taxes often apply",[136,174,175,178,181],{},[154,176,177],{},"Capital gains and dividends",[154,179,180],{},"Preferential federal treatment for many long-term gains and qualified dividends",[154,182,183],{},"Many states tax them as ordinary income",[136,185,186,189,192],{},[154,187,188],{},"Wealth tax",[154,190,191],{},"No federal net wealth tax",[154,193,194],{},"Local property tax still matters",[136,196,197,200,203],{},[154,198,199],{},"Estate \u002F inheritance",[154,201,202],{},"Federal estate-and-gift tax system",[154,204,205],{},"Some states add estate or inheritance taxes",[136,207,208,211,214],{},[154,209,210],{},"Sales tax",[154,212,213],{},"No federal VAT",[154,215,216],{},"State and local sales taxes are common",[20,218,219],{},"If you are planning around the U.S., start with the federal rule, then check the state where you live, work, own property or run the business.",{"title":36,"searchDepth":37,"depth":37,"links":221},[222],{"id":127,"depth":37,"text":128},{"region":224,"currency":225,"taxTreaties":226,"euBlacklist":227,"fatfStatus":228},"North America","USD","60+","No","Compliant",[230,233,236],{"question":231,"answer":232},"Is the U.S. a high-tax country?","It is not low-tax overall because federal, state and payroll taxes stack. The result depends heavily on where you live and how your income is earned.",{"question":234,"answer":235},"Does the U.S. have a wealth tax or inheritance tax?","No federal wealth tax and no federal inheritance tax. The federal system uses estate and gift taxes instead, and some states add their own transfer taxes.",{"question":237,"answer":238},"Do state taxes matter?","Yes, often a lot. Residence, source rules and local taxes can change the answer completely.",[240,241,242],"The U.S. is not a single-rate tax country. Federal taxes apply nationwide, but states and localities can add their own income, corporate, sales, property and transfer taxes.","U.S. citizens and resident aliens are generally taxed on worldwide income. Nonresident aliens are usually taxed on U.S.-source income and income effectively connected with a U.S. trade or business.","There is no federal net wealth tax and no federal inheritance tax. Instead, the U.S. uses a federal estate-and-gift tax system, and some states add their own estate or inheritance taxes.","May 2026",{},"United States tax overview for residents, expats, founders and investors. Compare federal income tax, corporate tax, capital gains tax, estate tax, wealth tax and state-level variation.","Taxes in the United States: income, corporate, capital gains and estate tax (2026)",[248,251,254,257,260,263,267,270],{"title":156,"slug":249,"icon":250},"income-tax","💼",{"title":188,"slug":252,"icon":253},"wealth-tax","💰",{"title":99,"slug":255,"icon":256},"inheritance-tax","🏛️",{"title":95,"slug":258,"icon":259},"capital-gains-tax","📈",{"title":92,"slug":261,"icon":262},"corporate-tax","🏢",{"title":264,"slug":265,"icon":266},"Dividend tax","dividend-tax","💸",{"title":102,"slug":268,"icon":269},"vat-sales-tax","🧾",{"title":271,"slug":272,"icon":273},"Crypto tax","crypto-tax","🪙","country","\u002Fcountry\u002Funited-states",[],[],{"title":109,"description":120},"country\u002Funited-states\u002Findex",[281,284,287,290,294,296],{"label":156,"value":282,"note":283},"10% - 37%","Federal ordinary rates",{"label":92,"value":285,"note":286},"21%","C corps, plus CAMT for large groups",{"label":95,"value":288,"note":289},"0% - 20%","Plus 3.8% NIIT",{"label":291,"value":292,"note":293},"Estate tax","Up to 40%","Federal transfer tax",{"label":188,"value":295,"note":191},"0%",{"label":210,"value":297,"note":298},"Varies","State and local only",[],[],[302,304,305,306,307,308],{"label":156,"value":282,"badge":303},"Federal",{"label":92,"value":285},{"label":95,"value":288},{"label":291,"value":292},{"label":188,"value":295},{"label":210,"value":309},"Varies by state",[],[312,313,314,315],"Federal and state rules can point in different directions. A good federal answer is not always a good state answer.","State and local taxes can change the outcome materially, especially for people who move, own property or run businesses across multiple states.","U.S. citizens and resident aliens are usually taxed on worldwide income even if they live abroad.","Entity choice matters: LLCs, partnerships, S corporations and C corporations are taxed very differently.","JKNDA_OcB0pjtZe29c2-wwnrEY8nqLOKxJRTxaGjbpw",{"income-tax":318,"corporate-tax":465,"capital-gains-tax":605,"dividend-tax":758,"wealth-tax":889,"inheritance-tax":1024},{"id":319,"title":320,"bestFor":321,"body":325,"country":39,"countryFacts":338,"countrySlug":40,"description":329,"excerpt":43,"extension":44,"faqs":339,"flag":64,"heroImage":349,"howItWorks":350,"lastUpdated":243,"meta":357,"metaDescription":358,"metaTitle":359,"navigation":71,"otherTaxes":360,"pageType":368,"path":369,"relatedFormations":370,"relatedGuides":371,"seo":372,"stem":373,"summaryCards":374,"taxBracketSections":388,"taxBrackets":447,"taxRates":448,"taxSlug":249,"taxType":156,"visas":458,"watchOut":459,"__hash__":464},"taxes\u002Fcountry\u002Funited-states\u002Fincome-tax.md","Income tax in the United States",[111,114,322,323,324],"Contractors","High earners","Remote workers",{"type":17,"value":326,"toc":336},[327,330,333],[20,328,329],{},"U.S. income tax starts with the federal progressive schedule, but the real bill is often bigger once payroll tax, state tax and local tax are in the picture.",[20,331,332],{},"The first question is residence. U.S. citizens and resident aliens are generally taxed on worldwide income; nonresident aliens are usually taxed only on U.S.-source income and income effectively connected with a U.S. trade or business.",[20,334,335],{},"If you earn W-2 wages, the payroll layer is usually as important as the bracket rate. If you are self-employed, the equivalent self-employment tax can be just as important as income tax itself.",{"title":36,"searchDepth":37,"depth":37,"links":337},[],{"region":224,"currency":225,"taxTreaties":226,"euBlacklist":227,"fatfStatus":228},[340,343,346],{"question":341,"answer":342},"What is the U.S. income tax rate?","The federal ordinary income tax rate is progressive, from 10% to 37% in 2026, depending on filing status and taxable income.",{"question":344,"answer":345},"Do expats pay U.S. income tax?","U.S. citizens and resident aliens usually do. Nonresident aliens are taxed only on U.S.-source income and income effectively connected with a U.S. trade or business.",{"question":347,"answer":348},"What payroll taxes apply?","Social Security is 6.2% each for employee and employer up to the 2026 wage base, Medicare is 1.45% each with no wage cap, and high earners may also owe Additional Medicare tax.","\u002Fimages\u002Fdelaware.webp",[351,352,353,355,356],"U.S. citizens and resident aliens are generally taxed on worldwide income. Nonresident aliens are usually taxed only on U.S.-source income and income effectively connected with a U.S. trade or business.","For 2026, the standard deduction is $16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for heads of household. The ordinary rate schedule still tops out at 37%.",{"The bracket table below shows all 2026 federal filing statuses":354},"single \u002F married filing separately, married filing jointly \u002F surviving spouse, and head of household.","Payroll tax is a separate layer. Social Security is 6.2% each for employee and employer up to the $184,500 wage base in 2026, Medicare is 1.45% each with no wage cap, and Additional Medicare tax is 0.9% on employee wages above $200,000.","State income tax can add a second layer on top of the federal bill, and treaty benefits usually do not solve state tax on their own.",{},"United States income tax guide for 2026. See the 10% to 37% federal brackets, standard deduction, FICA payroll taxes, nonresident rules and state tax notes.","U.S. income tax: rates, brackets, payroll tax and expat rules (2026)",[361,362,363,364,365,366,367],{"title":188,"slug":252,"icon":253},{"title":99,"slug":255,"icon":256},{"title":95,"slug":258,"icon":259},{"title":92,"slug":261,"icon":262},{"title":264,"slug":265,"icon":266},{"title":102,"slug":268,"icon":269},{"title":271,"slug":272,"icon":273},"tax","\u002Fcountry\u002Funited-states\u002Fincome-tax",[],[],{"title":320,"description":329},"country\u002Funited-states\u002Fincome-tax",[375,376,380,384],{"label":88,"value":282,"note":283},{"label":377,"value":378,"note":379},"Standard deduction","$16,100 \u002F $32,200","Single \u002F joint in 2026",{"label":381,"value":382,"note":383},"Social Security","6.2%","Each side, up to cap",{"label":385,"value":386,"note":387},"Medicare","1.45%","Each side, no cap",[389,413,430],{"title":390,"rows":391},"Single and married filing separately",[392,395,398,401,404,407,410],{"band":393,"rate":394},"Up to $12,400","10%",{"band":396,"rate":397},"$12,401 - $50,400","12%",{"band":399,"rate":400},"$50,401 - $105,700","22%",{"band":402,"rate":403},"$105,701 - $201,775","24%",{"band":405,"rate":406},"$201,776 - $256,225","32%",{"band":408,"rate":409},"$256,226 - $384,350","35%",{"band":411,"rate":412},"Over $384,350","37%",{"title":414,"rows":415},"Married filing jointly and surviving spouse",[416,418,420,422,424,426,428],{"band":417,"rate":394},"Up to $24,800",{"band":419,"rate":397},"$24,801 - $100,800",{"band":421,"rate":400},"$100,801 - $211,400",{"band":423,"rate":403},"$211,401 - $403,550",{"band":425,"rate":406},"$403,551 - $512,450",{"band":427,"rate":409},"$512,451 - $768,700",{"band":429,"rate":412},"Over $768,700",{"title":431,"rows":432},"Head of household",[433,435,437,439,441,443,445],{"band":434,"rate":394},"Up to $17,700",{"band":436,"rate":397},"$17,701 - $67,450",{"band":438,"rate":400},"$67,451 - $105,700",{"band":440,"rate":403},"$105,701 - $201,750",{"band":442,"rate":406},"$201,751 - $256,200",{"band":444,"rate":409},"$256,201 - $640,600",{"band":446,"rate":412},"Over $640,600",[],[449,451,452,453,456],{"label":88,"value":282,"badge":450},"Progressive",{"label":381,"value":382},{"label":385,"value":386},{"label":454,"value":455},"Additional Medicare","0.9%",{"label":457,"value":297},"State income tax",[],[460,461,462,463],"Residency matters. U.S. citizens and resident aliens are generally taxed on worldwide income, even if they live abroad.","Nonresident aliens are taxed differently, so source rules and treaty position matter before you assume the federal rate you see on a salary calculator.","State income tax can materially change the result, and some state rules do not mirror federal treaty treatment.","Payroll tax is not optional just because income tax is low. FICA is often a major part of the real tax cost.","DJ3P5yLzKAXDBobfkgb3nuWvtn759VBcBNv-PKU8xiU",{"id":466,"title":467,"bestFor":468,"body":472,"country":39,"countryFacts":548,"countrySlug":40,"description":476,"excerpt":43,"extension":44,"faqs":549,"flag":64,"heroImage":349,"howItWorks":559,"lastUpdated":243,"meta":564,"metaDescription":565,"metaTitle":566,"navigation":71,"otherTaxes":567,"pageType":368,"path":575,"relatedFormations":576,"relatedGuides":577,"seo":578,"stem":579,"summaryCards":580,"taxBracketSections":590,"taxBrackets":591,"taxRates":592,"taxSlug":261,"taxType":92,"visas":598,"watchOut":599,"__hash__":604},"taxes\u002Fcountry\u002Funited-states\u002Fcorporate-tax.md","Corporate tax in the United States",[112,469,470,471,113],"C corporations","Holding companies","MNE groups",{"type":17,"value":473,"toc":545},[474,477,480,484,542],[20,475,476],{},"The federal U.S. corporate tax rate is 21%, but that number only tells part of the story. The effective burden can be higher once state taxes, apportionment rules and minimum-tax exposure are included.",[20,478,479],{},"Just as important, many businesses are not C corporations at all. Partnerships, most LLCs and S corporations are usually taxed at owner level, so entity choice changes the whole analysis.",[125,481,483],{"id":482},"federal-layers","Federal layers",[130,485,486,498],{},[133,487,488],{},[136,489,490,493,495],{},[139,491,492],{},"Layer",[139,494,144],{},[139,496,497],{},"Practical note",[149,499,500,510,521,532],{},[136,501,502,505,507],{},[154,503,504],{},"C corporation income tax",[154,506,285],{},[154,508,509],{},"Standard federal corporate rate",[136,511,512,515,518],{},[154,513,514],{},"CAMT",[154,516,517],{},"15%",[154,519,520],{},"Large corporations with average annual financial statement income above $1 billion",[136,522,523,526,529],{},[154,524,525],{},"Pass-through entities",[154,527,528],{},"Different regime",[154,530,531],{},"Usually taxed at owner level rather than entity level",[136,533,534,537,539],{},[154,535,536],{},"State tax",[154,538,297],{},[154,540,541],{},"May be income tax, franchise tax or another business levy",[20,543,544],{},"For a U.S. business, the right question is usually not \"what is the corporate tax rate?\" It is \"what is the combined federal, state and entity-level burden after all the rules are applied?\"",{"title":36,"searchDepth":37,"depth":37,"links":546},[547],{"id":482,"depth":37,"text":483},{"region":224,"currency":225,"taxTreaties":226,"euBlacklist":227,"fatfStatus":228},[550,553,556],{"question":551,"answer":552},"What is the corporate tax rate in the U.S.?","The federal C-corporation rate is 21%.",{"question":554,"answer":555},"Do LLCs pay U.S. corporate tax?","Usually not at the entity level. Most LLCs are taxed as pass-throughs unless they elect corporate treatment.",{"question":557,"answer":558},"Does the U.S. have a corporate minimum tax?","Yes. Large corporations can fall into the 15% corporate alternative minimum tax regime based on adjusted financial statement income.",[560,561,562,563],"The federal corporate income tax rate is 21% for C corporations. That is the headline rate, but it is not the whole story because state corporate income tax or franchise tax can still apply.","Many U.S. businesses are not taxed as C corporations. Partnerships, most LLCs and S corporations are generally pass-throughs, so the tax is paid at owner level rather than at the entity level.","Large corporations should also check the corporate alternative minimum tax. The IRS says CAMT is a 15% minimum tax on adjusted financial statement income and generally applies to large corporations with average annual financial statement income above $1 billion.","Deductions, depreciation, nexus, apportionment and state filing positions can change the effective rate materially.",{},"United States corporate tax guide for 2026. See the 21% federal rate, 15% CAMT, pass-through treatment, state corporate taxes and planning caveats.","U.S. corporate tax: 21% rate, CAMT and state taxes (2026)",[568,569,570,571,572,573,574],{"title":156,"slug":249,"icon":250},{"title":188,"slug":252,"icon":253},{"title":99,"slug":255,"icon":256},{"title":95,"slug":258,"icon":259},{"title":264,"slug":265,"icon":266},{"title":102,"slug":268,"icon":269},{"title":271,"slug":272,"icon":273},"\u002Fcountry\u002Funited-states\u002Fcorporate-tax",[],[],{"title":467,"description":476},"country\u002Funited-states\u002Fcorporate-tax",[581,582,584,588],{"label":92,"value":285,"note":469},{"label":514,"value":517,"note":583},"Large corporations",{"label":585,"value":586,"note":587},"Pass-throughs","Different","LLCs and S corps",{"label":536,"value":297,"note":589},"Often added on top",[],[],[593,595,596,597],{"label":594,"value":285,"badge":303},"C corporation tax",{"label":514,"value":517},{"label":525,"value":586},{"label":536,"value":297},[],[600,601,602,603],"Do not assume every U.S. entity pays the 21% corporate rate. Entity classification is the first thing to check.","CAMT is a separate minimum-tax layer for large corporations, so a group can have more than one federal corporate tax exposure.","State corporate and franchise taxes can materially change the effective rate and the compliance burden.","International structures need transfer pricing, withholding tax and treaty checks, not just a headline rate.","VG-0G4YOT7918J7EzU9h5QILvDL2nBLBcZurVkXmvY0",{"id":606,"title":607,"bestFor":608,"body":610,"country":39,"countryFacts":698,"countrySlug":40,"description":614,"excerpt":43,"extension":44,"faqs":699,"flag":64,"heroImage":349,"howItWorks":709,"lastUpdated":243,"meta":714,"metaDescription":715,"metaTitle":716,"navigation":71,"otherTaxes":717,"pageType":368,"path":725,"relatedFormations":726,"relatedGuides":727,"seo":728,"stem":729,"summaryCards":730,"taxBracketSections":743,"taxBrackets":744,"taxRates":745,"taxSlug":258,"taxType":95,"visas":751,"watchOut":752,"__hash__":757},"taxes\u002Fcountry\u002Funited-states\u002Fcapital-gains-tax.md","Capital gains tax in the United States",[113,112,323,609,114],"Family offices",{"type":17,"value":611,"toc":695},[612,615,618,622,692],[20,613,614],{},"The U.S. federal system rewards holding period. Short-term gains are usually taxed like wages, while long-term gains and qualified dividends can get preferential rates.",[20,616,617],{},"That preference is useful, but not absolute. High earners can pick up the 3.8% NIIT, and state tax can narrow the gap further.",[125,619,621],{"id":620},"federal-treatment","Federal treatment",[130,623,624,636],{},[133,625,626],{},[136,627,628,631,633],{},[139,629,630],{},"Asset or gain",[139,632,621],{},[139,634,635],{},"Notes",[149,637,638,649,659,670,681],{},[136,639,640,643,646],{},[154,641,642],{},"Long-term capital gains",[154,644,645],{},"0%, 15% or 20%",[154,647,648],{},"Preferential rate depends on taxable income",[136,650,651,654,656],{},[154,652,653],{},"Qualified dividends",[154,655,645],{},[154,657,658],{},"Same rate bands as long-term gains",[136,660,661,664,667],{},[154,662,663],{},"Short-term capital gains",[154,665,666],{},"Ordinary income rates",[154,668,669],{},"Usually taxed up to 37% federally",[136,671,672,675,678],{},[154,673,674],{},"Collectibles \u002F some QSBS gain",[154,676,677],{},"Up to 28%",[154,679,680],{},"Special rate group",[136,682,683,686,689],{},[154,684,685],{},"Investment income for high earners",[154,687,688],{},"+3.8% NIIT",[154,690,691],{},"Applies above statutory thresholds",[20,693,694],{},"If you are investing in U.S. stocks, funds or real estate, the tax result is usually driven by holding period, income level and state of residence rather than the asset label alone.",{"title":36,"searchDepth":37,"depth":37,"links":696},[697],{"id":620,"depth":37,"text":621},{"region":224,"currency":225,"taxTreaties":226,"euBlacklist":227,"fatfStatus":228},[700,703,706],{"question":701,"answer":702},"What is the capital gains tax rate in the U.S.?","Long-term gains are generally taxed at 0%, 15% or 20% federally. Short-term gains are taxed as ordinary income.",{"question":704,"answer":705},"Are dividends taxed like capital gains?","Qualified dividends usually are. They get the same 0%, 15% or 20% federal rate bands as long-term capital gains.",{"question":707,"answer":708},"Do states tax capital gains?","Often yes. Many states tax capital gains the same way they tax ordinary income, so the state layer can be as important as the federal one.",[710,711,712,713],"In the U.S., the key split is between short-term and long-term gains. Short-term gains are usually taxed as ordinary income, while long-term gains and qualified dividends can get lower federal rates.","The 3.8% net investment income tax can apply to interest, dividends, capital gains, rents and similar investment income once income crosses the statutory thresholds.","Not all gains fit the same bucket. Collectibles and some section 1202 qualified small-business stock gains can face up to a 28% federal rate, and some real-estate gains are governed by separate rules.","State treatment still matters. Many states tax gains like ordinary income, so the federal rate is often only the starting point.",{},"United States capital gains tax guide for 2026. See the 0%, 15% and 20% long-term rates, short-term ordinary income treatment, 3.8% NIIT and state tax notes.","U.S. capital gains tax: long-term rates, qualified dividends and NIIT (2026)",[718,719,720,721,722,723,724],{"title":156,"slug":249,"icon":250},{"title":188,"slug":252,"icon":253},{"title":99,"slug":255,"icon":256},{"title":92,"slug":261,"icon":262},{"title":264,"slug":265,"icon":266},{"title":102,"slug":268,"icon":269},{"title":271,"slug":272,"icon":273},"\u002Fcountry\u002Funited-states\u002Fcapital-gains-tax",[],[],{"title":607,"description":614},"country\u002Funited-states\u002Fcapital-gains-tax",[731,734,737,741],{"label":732,"value":288,"note":733},"Long-term gains","Federal preferential rates",{"label":735,"value":282,"note":736},"Short-term gains","Taxed as ordinary income",{"label":738,"value":739,"note":740},"NIIT","3.8%","High-income investors",{"label":653,"value":288,"note":742},"Same as long-term gains",[],[],[746,748,749,750],{"label":642,"value":288,"badge":747},"Preferential",{"label":663,"value":282},{"label":653,"value":288},{"label":738,"value":739},[],[753,754,755,756],"Short-term gains are ordinary income in disguise. Holding period is often the difference between a manageable bill and a high marginal rate.","Qualified dividends only get the lower rate if the holding-period and other IRS rules are met.","The 3.8% NIIT can sit on top of the capital gains rate for higher-income taxpayers.","State law can erase some of the federal advantage because many states do not give special capital-gains treatment.","8vu_NcSrvaw7gU38j3EKx4kTw_ES-k28BoVynmECZYM",{"id":759,"title":760,"bestFor":761,"body":762,"country":39,"countryFacts":834,"countrySlug":40,"description":766,"excerpt":43,"extension":44,"faqs":835,"flag":64,"heroImage":349,"howItWorks":845,"lastUpdated":243,"meta":850,"metaDescription":851,"metaTitle":852,"navigation":71,"otherTaxes":853,"pageType":368,"path":861,"relatedFormations":862,"relatedGuides":863,"seo":864,"stem":865,"summaryCards":866,"taxBracketSections":875,"taxBrackets":876,"taxRates":877,"taxSlug":265,"taxType":264,"visas":882,"watchOut":883,"__hash__":888},"taxes\u002Fcountry\u002Funited-states\u002Fdividend-tax.md","Dividend tax in the United States",[113,112,323,114,609],{"type":17,"value":763,"toc":831},[764,767,770,774,828],[20,765,766],{},"Dividend tax in the U.S. is really a two-bucket system: qualified dividends get preferred treatment, and ordinary dividends do not.",[20,768,769],{},"That sounds simple until you add the holding-period test, the NIIT layer and state tax. Then the real answer becomes very taxpayer-specific.",[125,771,773],{"id":772},"dividend-types","Dividend types",[130,775,776,787],{},[133,777,778],{},[136,779,780,783,785],{},[139,781,782],{},"Dividend type",[139,784,621],{},[139,786,635],{},[149,788,789,799,809,819],{},[136,790,791,794,796],{},[154,792,793],{},"Qualified dividend",[154,795,645],{},[154,797,798],{},"Same bands as long-term capital gains",[136,800,801,804,806],{},[154,802,803],{},"Ordinary dividend",[154,805,666],{},[154,807,808],{},"Taxed like regular income",[136,810,811,814,816],{},[154,812,813],{},"High-income investment income",[154,815,688],{},[154,817,818],{},"Can sit on top of either dividend type",[136,820,821,823,825],{},[154,822,536],{},[154,824,297],{},[154,826,827],{},"Often taxes dividends as ordinary income",[20,829,830],{},"If you hold dividend-paying U.S. stocks, the practical goal is usually not just to earn yield. It is to understand how much of that yield survives after federal, state and withholding taxes.",{"title":36,"searchDepth":37,"depth":37,"links":832},[833],{"id":772,"depth":37,"text":773},{"region":224,"currency":225,"taxTreaties":226,"euBlacklist":227,"fatfStatus":228},[836,839,842],{"question":837,"answer":838},"Are U.S. dividends taxed at 15%?","Sometimes, but not always. Qualified dividends can be taxed at 0%, 15% or 20% federally depending on taxable income.",{"question":840,"answer":841},"What is an ordinary dividend?","It is a dividend taxed as ordinary income rather than at the preferential qualified-dividend rate.",{"question":843,"answer":844},"Do states tax dividends?","Often yes. Many states tax dividends as ordinary income, so the state layer can matter as much as the federal one.",[846,847,848,849],"The most important distinction is between qualified and ordinary dividends. Qualified dividends can get the same federal rate bands as long-term capital gains, while ordinary dividends are taxed as ordinary income.","The IRS also requires a holding period and other qualification rules before a dividend is treated as qualified. If those rules are not met, the dividend is ordinary even if it came from a blue-chip stock.","High-income taxpayers can also owe the 3.8% net investment income tax on dividends.","Foreign dividend planning is separate from U.S. dividend tax. Withholding abroad, treaty relief and the U.S. taxpayer's residence status all matter.",{},"United States dividend tax guide for 2026. See the 0% to 20% qualified dividend rates, ordinary income treatment, 3.8% NIIT and state tax notes.","U.S. dividend tax: qualified dividends, ordinary dividends and NIIT (2026)",[854,855,856,857,858,859,860],{"title":156,"slug":249,"icon":250},{"title":188,"slug":252,"icon":253},{"title":99,"slug":255,"icon":256},{"title":95,"slug":258,"icon":259},{"title":92,"slug":261,"icon":262},{"title":102,"slug":268,"icon":269},{"title":271,"slug":272,"icon":273},"\u002Fcountry\u002Funited-states\u002Fdividend-tax",[],[],{"title":760,"description":766},"country\u002Funited-states\u002Fdividend-tax",[867,869,872,873],{"label":653,"value":288,"note":868},"Preferential federal rates",{"label":870,"value":282,"note":871},"Ordinary dividends","Taxed as income",{"label":738,"value":739,"note":740},{"label":536,"value":297,"note":874},"Often applies too",[],[],[878,879,880,881],{"label":653,"value":288,"badge":747},{"label":870,"value":282},{"label":738,"value":739},{"label":536,"value":297},[],[884,885,886,887],"\"Qualified\" is a technical term. A dividend can look normal but still fail the holding-period test.","Ordinary dividends are not always \"bad\". They are simply taxed under the ordinary income rules.","State tax can still apply even when the federal dividend rate is favorable.","Foreign withholding can reduce the cash you receive before the U.S. tax question is even asked.","WDishuVmKWzAFuPBu5PRXdKGZ9H1xWqEYah3SOqIerA",{"id":890,"title":891,"bestFor":892,"body":894,"country":39,"countryFacts":970,"countrySlug":40,"description":898,"excerpt":43,"extension":44,"faqs":971,"flag":64,"heroImage":349,"howItWorks":981,"lastUpdated":243,"meta":986,"metaDescription":987,"metaTitle":988,"navigation":71,"otherTaxes":989,"pageType":368,"path":997,"relatedFormations":998,"relatedGuides":999,"seo":1000,"stem":1001,"summaryCards":1002,"taxBracketSections":1010,"taxBrackets":1011,"taxRates":1012,"taxSlug":252,"taxType":188,"visas":1017,"watchOut":1018,"__hash__":1023},"taxes\u002Fcountry\u002Funited-states\u002Fwealth-tax.md","Wealth tax in the United States",[113,609,323,114,893],"Property owners",{"type":17,"value":895,"toc":967},[896,899,902,906,964],[20,897,898],{},"The U.S. does not levy a federal wealth tax. That is the clean answer, and it is why people looking for a recurring balance-sheet tax often focus instead on property tax and estate planning.",[20,900,901],{},"The catch is that \"no wealth tax\" does not mean \"no tax on assets.\" Property tax is local, and large transfers can still face estate and gift tax.",[125,903,905],{"id":904},"ownership-taxes","Ownership taxes",[130,907,908,919],{},[133,909,910],{},[136,911,912,914,916],{},[139,913,141],{},[139,915,144],{},[139,917,918],{},"State\u002Flocal angle",[149,920,921,932,943,954],{},[136,922,923,926,929],{},[154,924,925],{},"Net wealth tax",[154,927,928],{},"None",[154,930,931],{},"No broad federal wealth tax exists",[136,933,934,937,940],{},[154,935,936],{},"Property tax",[154,938,939],{},"None federally",[154,941,942],{},"Local property tax is the recurring ownership tax",[136,944,945,948,951],{},[154,946,947],{},"Estate \u002F gift tax",[154,949,950],{},"Applies to large transfers",[154,952,953],{},"Some states add transfer taxes",[136,955,956,959,961],{},[154,957,958],{},"State asset taxes",[154,960,297],{},[154,962,963],{},"Rules differ by state and locality",[20,965,966],{},"For most people, the real planning question is not whether the U.S. has a wealth tax. It is which taxes apply to the assets they actually own.",{"title":36,"searchDepth":37,"depth":37,"links":968},[969],{"id":904,"depth":37,"text":905},{"region":224,"currency":225,"taxTreaties":226,"euBlacklist":227,"fatfStatus":228},[972,975,978],{"question":973,"answer":974},"Does the U.S. have a wealth tax?","No federal net wealth tax. Property tax and transfer taxes are the main ownership-related taxes to check.",{"question":976,"answer":977},"Is property tax the same as wealth tax?","No. Property tax is a local tax on real estate, while a wealth tax would be a recurring tax on net assets more broadly.",{"question":979,"answer":980},"What should high-net-worth families check first?","Property tax, estate and gift tax exposure, state transfer taxes, trust structure and residency.",[982,983,984,985],"The U.S. does not have a federal net wealth tax. There is no annual federal tax on a person's total assets just because they own them.","Property tax is the practical substitute people usually feel first. Real estate is taxed locally, so the real burden depends on the state, county and city.","The federal wealth-transfer system still matters. Large estates and lifetime gifts can face federal estate and gift tax, and some states add their own transfer taxes.","For investors and families with significant assets, the planning work is usually about property tax, estate tax, trust design and residency, not a federal balance-sheet levy.",{},"United States wealth tax guide. See why there is no federal net wealth tax, how property tax works, and why estate and gift taxes still matter.","U.S. wealth tax: no federal net wealth tax, but property and estate taxes matter",[990,991,992,993,994,995,996],{"title":156,"slug":249,"icon":250},{"title":99,"slug":255,"icon":256},{"title":95,"slug":258,"icon":259},{"title":92,"slug":261,"icon":262},{"title":264,"slug":265,"icon":266},{"title":102,"slug":268,"icon":269},{"title":271,"slug":272,"icon":273},"\u002Fcountry\u002Funited-states\u002Fwealth-tax",[],[],{"title":891,"description":898},"country\u002Funited-states\u002Fwealth-tax",[1003,1004,1006,1007],{"label":188,"value":295,"note":191},{"label":936,"value":297,"note":1005},"Local ownership tax",{"label":291,"value":292,"note":293},{"label":1008,"value":292,"note":1009},"Gift tax","Lifetime transfers",[],[],[1013,1014,1015,1016],{"label":925,"value":295},{"label":936,"value":297},{"label":291,"value":292},{"label":1008,"value":292},[],[1019,1020,1021,1022],"No federal wealth tax does not mean no ownership tax. Property tax is often the recurring cost that matters most.","Estate and gift tax can still hit very large transfers even though there is no annual wealth tax.","State property tax, state transfer taxes and local assessments can be significant.","Trust and residency planning matter more than most people expect when assets are large or spread across states.","SClNl7gG_PVRzpcKxklGi0KoMMr09c7K9S07918LrBE",{"id":1025,"title":1026,"bestFor":1027,"body":1030,"country":39,"countryFacts":1104,"countrySlug":40,"description":1034,"excerpt":43,"extension":44,"faqs":1105,"flag":64,"heroImage":349,"howItWorks":1115,"lastUpdated":243,"meta":1120,"metaDescription":1121,"metaTitle":1122,"navigation":71,"otherTaxes":1123,"pageType":368,"path":1131,"relatedFormations":1132,"relatedGuides":1133,"seo":1134,"stem":1135,"summaryCards":1136,"taxBracketSections":1145,"taxBrackets":1146,"taxRates":1147,"taxSlug":255,"taxType":99,"visas":1155,"watchOut":1156,"__hash__":1161},"taxes\u002Fcountry\u002Funited-states\u002Finheritance-tax.md","Inheritance tax in the United States",[1028,609,323,114,1029],"Families","Estate planners",{"type":17,"value":1031,"toc":1101},[1032,1035,1038,1042,1098],[20,1033,1034],{},"The U.S. answer is simple at the headline level: there is no federal inheritance tax.",[20,1036,1037],{},"The real planning question is what happens instead. The federal estate-and-gift system can still bite, and some states add their own estate or inheritance taxes.",[125,1039,1041],{"id":1040},"transfer-taxes","Transfer taxes",[130,1043,1044,1055],{},[133,1045,1046],{},[136,1047,1048,1051,1053],{},[139,1049,1050],{},"Transfer type",[139,1052,144],{},[139,1054,635],{},[149,1056,1057,1068,1078,1088],{},[136,1058,1059,1062,1065],{},[154,1060,1061],{},"Inheritance received by heir",[154,1063,1064],{},"No federal inheritance tax",[154,1066,1067],{},"State rules may still apply",[136,1069,1070,1073,1075],{},[154,1071,1072],{},"Estate at death",[154,1074,292],{},[154,1076,1077],{},"Applies above the basic exclusion",[136,1079,1080,1083,1085],{},[154,1081,1082],{},"Lifetime gifts",[154,1084,292],{},[154,1086,1087],{},"Annual exclusion can help for smaller gifts",[136,1089,1090,1093,1095],{},[154,1091,1092],{},"State transfer taxes",[154,1094,297],{},[154,1096,1097],{},"Check the decedent's state and asset location",[20,1099,1100],{},"If the estate is large or the family has assets in multiple states, the tax answer is usually more about transfer-tax design than about inheritance tax alone.",{"title":36,"searchDepth":37,"depth":37,"links":1102},[1103],{"id":1040,"depth":37,"text":1041},{"region":224,"currency":225,"taxTreaties":226,"euBlacklist":227,"fatfStatus":228},[1106,1109,1112],{"question":1107,"answer":1108},"Does the U.S. have an inheritance tax?","No federal inheritance tax. The federal system uses estate and gift taxes instead.",{"question":1110,"answer":1111},"How much can you inherit tax-free?","It depends on the size of the estate, the transfer structure and the state involved. The federal basic exclusion amount is $15 million in 2026.",{"question":1113,"answer":1114},"Do states tax inheritances?","Some do. State estate or inheritance taxes can apply even when there is no federal inheritance tax.",[1116,1117,1118,1119],"The U.S. does not levy a federal inheritance tax. Heirs generally do not pay a federal tax just because they received an inheritance.","Instead, the federal system uses estate tax and gift tax. In 2026, the basic exclusion amount is $15 million, and transfers above that level can face estate tax up to 40%.","The annual gift exclusion is $19,000 per donee in 2026. That does not eliminate estate planning, but it does make smaller lifetime gifts easier to manage.","Some states add estate or inheritance taxes, so the answer can change depending on where the decedent lived or where the assets are located.",{},"United States inheritance tax guide for 2026. See the no federal inheritance tax rule, estate tax up to 40%, gift tax rules, the $15 million exclusion and state tax notes.","U.S. inheritance tax: no federal inheritance tax, but estate and gift tax still matter (2026)",[1124,1125,1126,1127,1128,1129,1130],{"title":156,"slug":249,"icon":250},{"title":188,"slug":252,"icon":253},{"title":95,"slug":258,"icon":259},{"title":92,"slug":261,"icon":262},{"title":264,"slug":265,"icon":266},{"title":102,"slug":268,"icon":269},{"title":271,"slug":272,"icon":273},"\u002Fcountry\u002Funited-states\u002Finheritance-tax",[],[],{"title":1026,"description":1034},"country\u002Funited-states\u002Finheritance-tax",[1137,1138,1139,1141],{"label":99,"value":295,"note":1064},{"label":291,"value":292,"note":293},{"label":1008,"value":292,"note":1140},"Annual exclusion applies",{"label":1142,"value":1143,"note":1144},"Basic exclusion","$15,000,000","2026 federal amount",[],[],[1148,1150,1152,1154],{"label":1149,"value":295},"Federal inheritance tax",{"label":1151,"value":292},"Federal estate tax",{"label":1153,"value":292},"Federal gift tax",{"label":1142,"value":1143},[],[1157,1158,1159,1160],"Heirs may not owe federal inheritance tax, but the estate itself can still face federal estate tax.","The state layer matters. Some states have their own estate or inheritance taxes.","Gift-tax planning and estate-tax planning are linked in the U.S., so lifetime gifts cannot be reviewed in isolation.","Non-U.S. assets and non-U.S. heirs can add extra treaty and reporting issues.","oWPQkK5oTpgXqnSOMS5Go8Y7ku5wneWzNapXaWLDlik",{"index":1163,"details":1247},{"id":1164,"title":1165,"bestFor":1166,"body":1167,"country":41,"countryFacts":1174,"countrySlug":42,"description":1171,"excerpt":43,"extension":44,"faqs":1179,"flag":65,"heroImage":43,"howItWorks":1189,"lastUpdated":243,"meta":1193,"metaDescription":1194,"metaTitle":1195,"navigation":71,"otherTaxes":1196,"pageType":274,"path":1203,"relatedFormations":1204,"relatedGuides":1205,"seo":1210,"stem":1211,"summaryCards":1212,"taxBracketSections":1223,"taxBrackets":1224,"taxRates":1225,"taxSlug":43,"taxType":43,"visas":1237,"watchOut":1241,"__hash__":1246},"taxes\u002Fcountry\u002Fthailand\u002Findex.md","Taxes in Thailand",[111,112,113,114,893],{"type":17,"value":1168,"toc":1172},[1169],[20,1170,1171],{},"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":36,"searchDepth":37,"depth":37,"links":1173},[],{"region":1175,"currency":1176,"taxTreaties":1177,"euBlacklist":227,"fatfStatus":1178},"Southeast Asia","THB","61","Not listed",[1180,1183,1186],{"question":1181,"answer":1182},"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":1184,"answer":1185},"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":1187,"answer":1188},"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.",[1190,1191,1192],"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)",[1197,1198,1199,1200,1201,1202],{"title":156,"slug":249,"icon":250},{"title":188,"slug":252,"icon":253},{"title":99,"slug":255,"icon":256},{"title":95,"slug":258,"icon":259},{"title":92,"slug":261,"icon":262},{"title":264,"slug":265,"icon":266},"\u002Fcountry\u002Fthailand",[],[1206],{"title":1207,"path":1208,"description":1209},"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":1165,"description":1171},"country\u002Fthailand\u002Findex",[1213,1215,1217,1220],{"label":156,"value":409,"note":1214},"Top PIT rate",{"label":188,"value":295,"note":1216},"No net wealth tax",{"label":92,"value":1218,"note":1219},"20%","Standard CIT",{"label":95,"value":1221,"note":1222},"No separate CGT","Usually taxed as income",[],[],[1226,1228,1229,1231,1232,1233,1234],{"label":156,"value":1227,"badge":450},"0% to 35%",{"label":188,"value":295},{"label":99,"value":1230},"10% \u002F 5%",{"label":95,"value":1221},{"label":92,"value":1218},{"label":264,"value":394},{"label":1235,"value":1236},"VAT","7% (temporary)",[1238],{"title":1239,"path":1240,"icon":65},"Thailand Digital Nomad Visa","\u002Fvisas\u002Fthailand-digital-nomad-visa",[1242,1243,1244,1245],"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":1248,"corporate-tax":1339,"capital-gains-tax":1412,"dividend-tax":1480,"wealth-tax":1549,"inheritance-tax":1614},{"id":1249,"title":1250,"bestFor":1251,"body":1252,"country":41,"countryFacts":1259,"countrySlug":42,"description":1256,"excerpt":43,"extension":44,"faqs":1260,"flag":65,"heroImage":43,"howItWorks":1270,"lastUpdated":243,"meta":1274,"metaDescription":1275,"metaTitle":1276,"navigation":71,"otherTaxes":1277,"pageType":368,"path":1283,"relatedFormations":1284,"relatedGuides":1285,"seo":1286,"stem":1287,"summaryCards":1288,"taxBracketSections":1302,"taxBrackets":1303,"taxRates":1324,"taxSlug":249,"taxType":156,"visas":1333,"watchOut":1334,"__hash__":1338},"taxes\u002Fcountry\u002Fthailand\u002Fincome-tax.md","Income tax in Thailand",[111,114,322,112,323],{"type":17,"value":1253,"toc":1257},[1254],[20,1255,1256],{},"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":36,"searchDepth":37,"depth":37,"links":1258},[],{"region":1175,"currency":1176,"taxTreaties":1177,"euBlacklist":227,"fatfStatus":1178},[1261,1264,1267],{"question":1262,"answer":1263},"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":1265,"answer":1266},"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":1268,"answer":1269},"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.",[1271,1272,1273],"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)",[1278,1279,1280,1281,1282],{"title":188,"slug":252,"icon":253},{"title":99,"slug":255,"icon":256},{"title":95,"slug":258,"icon":259},{"title":92,"slug":261,"icon":262},{"title":264,"slug":265,"icon":266},"\u002Fcountry\u002Fthailand\u002Fincome-tax",[],[],{"title":1250,"description":1256},"country\u002Fthailand\u002Fincome-tax",[1289,1291,1294,1298],{"label":88,"value":409,"note":1290},"Top marginal rate",{"label":1292,"value":409,"note":1293},"Highest bracket tax","Over THB 5 million",{"label":1295,"value":1296,"note":1297},"Employee social security","5%","THB 750 monthly cap",{"label":1299,"value":1300,"note":1301},"Tax return","31 March","Annual filing deadline",[],[1304,1308,1310,1312,1314,1316,1319,1322],{"band":1305,"rate":1306,"note":1307},"THB 0 to 150,000","Exempt","Basic exemption",{"band":1309,"rate":1296},"THB 150,001 to 300,000",{"band":1311,"rate":394},"THB 300,001 to 500,000",{"band":1313,"rate":517},"THB 500,001 to 750,000",{"band":1315,"rate":1218},"THB 750,001 to 1,000,000",{"band":1317,"rate":1318},"THB 1,000,001 to 2,000,000","25%",{"band":1320,"rate":1321},"THB 2,000,001 to 5,000,000","30%",{"band":1323,"rate":409},"Over THB 5,000,000",[1325,1326,1328,1330],{"label":88,"value":1227,"badge":450},{"label":1327,"value":409},"Top bracket",{"label":51,"value":1329},"Taxable if remitted",{"label":1331,"value":1332},"Social security","5% (THB 750 max)",[],[1335,1336,1337],"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":1340,"title":1341,"bestFor":1342,"body":1344,"country":41,"countryFacts":1351,"countrySlug":42,"description":1348,"excerpt":43,"extension":44,"faqs":1352,"flag":65,"heroImage":43,"howItWorks":1362,"lastUpdated":243,"meta":1366,"metaDescription":1367,"metaTitle":1368,"navigation":71,"otherTaxes":1369,"pageType":368,"path":1375,"relatedFormations":1376,"relatedGuides":1377,"seo":1378,"stem":1379,"summaryCards":1380,"taxBracketSections":1392,"taxBrackets":1393,"taxRates":1394,"taxSlug":261,"taxType":92,"visas":1406,"watchOut":1407,"__hash__":1411},"taxes\u002Fcountry\u002Fthailand\u002Fcorporate-tax.md","Corporate tax in Thailand",[112,113,1343,470,323],"Regional operators",{"type":17,"value":1345,"toc":1349},[1346],[20,1347,1348],{},"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":36,"searchDepth":37,"depth":37,"links":1350},[],{"region":1175,"currency":1176,"taxTreaties":1177,"euBlacklist":227,"fatfStatus":1178},[1353,1356,1359],{"question":1354,"answer":1355},"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":1357,"answer":1358},"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":1360,"answer":1361},"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.",[1363,1364,1365],"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)",[1370,1371,1372,1373,1374],{"title":156,"slug":249,"icon":250},{"title":188,"slug":252,"icon":253},{"title":99,"slug":255,"icon":256},{"title":95,"slug":258,"icon":259},{"title":264,"slug":265,"icon":266},"\u002Fcountry\u002Fthailand\u002Fcorporate-tax",[],[],{"title":1341,"description":1348},"country\u002Fthailand\u002Fcorporate-tax",[1381,1382,1386,1389],{"label":92,"value":1218,"note":1219},{"label":1383,"value":1384,"note":1385},"SME tax","0% \u002F 15% \u002F 20%","If eligible",{"label":1387,"value":517,"note":1388},"Foreign-company WHT","On many Thai-source receipts",{"label":1299,"value":1390,"note":1391},"150 days","After year-end",[],[],[1395,1398,1400,1401,1404],{"label":1396,"value":1218,"badge":1397},"Corporate income tax","Standard",{"label":1399,"value":1384},"SME corporate tax",{"label":1387,"value":517},{"label":1402,"value":1403},"Petroleum income tax","50%",{"label":1405,"value":517},"Top-up tax",[],[1408,1409,1410],"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":1413,"title":1414,"bestFor":1415,"body":1418,"country":41,"countryFacts":1425,"countrySlug":42,"description":1422,"excerpt":43,"extension":44,"faqs":1426,"flag":65,"heroImage":43,"howItWorks":1436,"lastUpdated":243,"meta":1440,"metaDescription":1441,"metaTitle":1442,"navigation":71,"otherTaxes":1443,"pageType":368,"path":1449,"relatedFormations":1450,"relatedGuides":1451,"seo":1452,"stem":1453,"summaryCards":1454,"taxBracketSections":1465,"taxBrackets":1466,"taxRates":1467,"taxSlug":258,"taxType":95,"visas":1474,"watchOut":1475,"__hash__":1479},"taxes\u002Fcountry\u002Fthailand\u002Fcapital-gains-tax.md","Capital gains tax in Thailand",[113,1416,1417,112,323],"Crypto holders","Traders",{"type":17,"value":1419,"toc":1423},[1420],[20,1421,1422],{},"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":36,"searchDepth":37,"depth":37,"links":1424},[],{"region":1175,"currency":1176,"taxTreaties":1177,"euBlacklist":227,"fatfStatus":1178},[1427,1430,1433],{"question":1428,"answer":1429},"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":1431,"answer":1432},"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":1434,"answer":1435},"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.",[1437,1438,1439],"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)",[1444,1445,1446,1447,1448],{"title":156,"slug":249,"icon":250},{"title":188,"slug":252,"icon":253},{"title":99,"slug":255,"icon":256},{"title":92,"slug":261,"icon":262},{"title":264,"slug":265,"icon":266},"\u002Fcountry\u002Fthailand\u002Fcapital-gains-tax",[],[],{"title":1414,"description":1422},"country\u002Fthailand\u002Fcapital-gains-tax",[1455,1456,1459,1462],{"label":95,"value":1221,"note":1222},{"label":1457,"value":295,"note":1458},"Listed shares","On the SET",{"label":1460,"value":295,"note":1461},"Crypto gains","Licensed platforms through 2029",{"label":1463,"value":1329,"note":1464},"Foreign-source gains","For 2024+ income",[],[],[1468,1469,1471,1472],{"label":95,"value":1227,"badge":1221},{"label":1470,"value":295},"Listed share gains",{"label":1460,"value":295},{"label":1473,"value":409},"Ordinary income treatment",[],[1476,1477,1478],"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":1481,"title":1482,"bestFor":1483,"body":1484,"country":41,"countryFacts":1491,"countrySlug":42,"description":1488,"excerpt":43,"extension":44,"faqs":1492,"flag":65,"heroImage":43,"howItWorks":1502,"lastUpdated":243,"meta":1506,"metaDescription":1507,"metaTitle":1508,"navigation":71,"otherTaxes":1509,"pageType":368,"path":1515,"relatedFormations":1516,"relatedGuides":1517,"seo":1518,"stem":1519,"summaryCards":1520,"taxBracketSections":1532,"taxBrackets":1533,"taxRates":1534,"taxSlug":265,"taxType":264,"visas":1543,"watchOut":1544,"__hash__":1548},"taxes\u002Fcountry\u002Fthailand\u002Fdividend-tax.md","Dividend tax in Thailand",[113,112,470,114,609],{"type":17,"value":1485,"toc":1489},[1486],[20,1487,1488],{},"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":36,"searchDepth":37,"depth":37,"links":1490},[],{"region":1175,"currency":1176,"taxTreaties":1177,"euBlacklist":227,"fatfStatus":1178},[1493,1496,1499],{"question":1494,"answer":1495},"Does Thailand tax dividends?","Yes. Dividends from Thai companies are generally subject to 10% withholding tax.",{"question":1497,"answer":1498},"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":1500,"answer":1501},"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.",[1503,1504,1505],"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)",[1510,1511,1512,1513,1514],{"title":156,"slug":249,"icon":250},{"title":188,"slug":252,"icon":253},{"title":99,"slug":255,"icon":256},{"title":95,"slug":258,"icon":259},{"title":92,"slug":261,"icon":262},"\u002Fcountry\u002Fthailand\u002Fdividend-tax",[],[],{"title":1482,"description":1488},"country\u002Fthailand\u002Fdividend-tax",[1521,1523,1527,1529],{"label":264,"value":394,"note":1522},"Standard WHT",{"label":1524,"value":1525,"note":1526},"Thai corporate recipient","0% \u002F 10%","Qualifying relief can apply",{"label":1528,"value":1329,"note":1464},"Foreign dividends",{"label":1299,"value":1530,"note":1531},"Annual","If dividends are included",[],[],[1535,1537,1539,1541],{"label":1536,"value":394,"badge":1397},"Dividend withholding tax",{"label":1538,"value":394},"Resident individuals",{"label":1540,"value":1525},"Resident corporations",{"label":1542,"value":394},"Non-residents",[],[1545,1546,1547],"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":1550,"title":1551,"bestFor":1552,"body":1553,"country":41,"countryFacts":1560,"countrySlug":42,"description":1557,"excerpt":43,"extension":44,"faqs":1561,"flag":65,"heroImage":43,"howItWorks":1571,"lastUpdated":243,"meta":1575,"metaDescription":1576,"metaTitle":1577,"navigation":71,"otherTaxes":1578,"pageType":368,"path":1584,"relatedFormations":1585,"relatedGuides":1586,"seo":1587,"stem":1588,"summaryCards":1589,"taxBracketSections":1600,"taxBrackets":1601,"taxRates":1602,"taxSlug":252,"taxType":188,"visas":1608,"watchOut":1609,"__hash__":1613},"taxes\u002Fcountry\u002Fthailand\u002Fwealth-tax.md","Wealth tax in Thailand",[113,323,609,1416,893],{"type":17,"value":1554,"toc":1558},[1555],[20,1556,1557],{},"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":36,"searchDepth":37,"depth":37,"links":1559},[],{"region":1175,"currency":1176,"taxTreaties":1177,"euBlacklist":227,"fatfStatus":1178},[1562,1565,1568],{"question":1563,"answer":1564},"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":1566,"answer":1567},"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":1569,"answer":1570},"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.",[1572,1573],"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":1574},"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)",[1579,1580,1581,1582,1583],{"title":156,"slug":249,"icon":250},{"title":99,"slug":255,"icon":256},{"title":95,"slug":258,"icon":259},{"title":92,"slug":261,"icon":262},{"title":264,"slug":265,"icon":266},"\u002Fcountry\u002Fthailand\u002Fwealth-tax",[],[],{"title":1551,"description":1557},"country\u002Fthailand\u002Fwealth-tax",[1590,1591,1594,1597],{"label":188,"value":295,"note":1216},{"label":1592,"value":295,"note":1593},"Net worth tax","No annual levy",{"label":1595,"value":295,"note":1596},"Asset tax","No broad balance sheet tax",{"label":1598,"value":227,"note":1599},"Annual filing","No wealth return",[],[],[1603,1605,1606],{"label":925,"value":295,"badge":1604},"Zero",{"label":1592,"value":295},{"label":1607,"value":295},"Annual asset tax",[],[1610,1611,1612],"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":1615,"title":1616,"bestFor":1617,"body":1618,"country":41,"countryFacts":1625,"countrySlug":42,"description":1622,"excerpt":43,"extension":44,"faqs":1626,"flag":65,"heroImage":43,"howItWorks":1636,"lastUpdated":243,"meta":1640,"metaDescription":1641,"metaTitle":1642,"navigation":71,"otherTaxes":1643,"pageType":368,"path":1649,"relatedFormations":1650,"relatedGuides":1651,"seo":1652,"stem":1653,"summaryCards":1654,"taxBracketSections":1666,"taxBrackets":1667,"taxRates":1668,"taxSlug":255,"taxType":99,"visas":1673,"watchOut":1674,"__hash__":1678},"taxes\u002Fcountry\u002Fthailand\u002Finheritance-tax.md","Inheritance tax in Thailand",[1028,323,114,893,609],{"type":17,"value":1619,"toc":1623},[1620],[20,1621,1622],{},"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":36,"searchDepth":37,"depth":37,"links":1624},[],{"region":1175,"currency":1176,"taxTreaties":1177,"euBlacklist":227,"fatfStatus":1178},[1627,1630,1633],{"question":1628,"answer":1629},"Does Thailand have inheritance tax?","Yes. Thailand taxes inheritances only on the value above THB 100 million from each testator.",{"question":1631,"answer":1632},"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":1634,"answer":1635},"What assets are covered?","Thai inheritance tax can cover immovable property, securities, bank deposits or similar receivables, registered vehicles and other prescribed financial assets.",[1637,1638,1639],"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)",[1644,1645,1646,1647,1648],{"title":156,"slug":249,"icon":250},{"title":188,"slug":252,"icon":253},{"title":95,"slug":258,"icon":259},{"title":92,"slug":261,"icon":262},{"title":264,"slug":265,"icon":266},"\u002Fcountry\u002Fthailand\u002Finheritance-tax",[],[],{"title":1616,"description":1622},"country\u002Fthailand\u002Finheritance-tax",[1655,1657,1660,1662],{"label":99,"value":394,"note":1656},"Standard rate",{"label":1658,"value":1296,"note":1659},"Direct heirs","Ascendants and descendants",{"label":1661,"value":295,"note":1306},"Spouse",{"label":1663,"value":1664,"note":1665},"Threshold","THB 100 million","Per testator",[],[],[1669,1670,1671,1672],{"label":99,"value":394,"badge":1397},{"label":1659,"value":1296},{"label":1661,"value":295},{"label":1663,"value":1664},[],[1675,1676,1677],"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",1788594219326]