Possibly, yes. Gains from overseas or unlicensed platforms do not qualify for the exemption, but they are generally only taxable in Thailand if they are remitted into Thailand and you are a Thai tax resident.
Whether you must report them depends on:
- Your Thai tax residency status
- Whether and when the gains were brought into Thailand
- Whether they fall within the relevant tax year
This is an area where timing and classification matter, so it’s important to review your specific circumstances rather than assume overseas activity is automatically reportable or exempt.


