Foreign-Sourced Income

Thailand currently uses a remittance-based tax system. You will only be taxed if you sell the crypto in a Thai tax year, realise a gain, and remit the proceeds to Thailand.

You can read more about cryptocurrency taxation here.

Yes, crypto and investment income can be taxed for DTV visa holders if they are tax residents.  Residents pay tax on Thai-sourced income and foreign income brought into Thailand, which includes capital gains or dividends derived from cryptocurrency. Mining income is also taxable.

For more information on cryptocurrency taxation in Thailand, please visit this link. Thailand has announced a five-year exemption on cryptocurrency gains; however, as of July 2025, this has not been confirmed. Under the proposal, the exemption will only apply to gains on licensed Thai exchanges.

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Moving crypto between wallets is not a remittance. There is no tax charge until crypto is converted into fiat or sold on a Thai exchange.

The tax trigger arises when you convert crypto into baht or another fiat currency and the funds enter Thailand. Selling crypto on a Thai exchange creates a taxable event at the point of sale. See our digital asset guidance for more detail.