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Thailand

Asia

Ordinary assessable income taxed progressively up to 35%, valued in baht when the crypto is received. Being foreign-source, under the remittance rules it is taxed only when brought into Thailand - kept offshore, no Thai PIT arises (so 0% only via disciplined non-remittance).

Classification

Assessable services/business income; foreign-source because the prop firm is offshore, governed by the remittance regime. Not a crypto capital gain - USDC received as pay is ordinary income at baht value on receipt.

Taux d'imposition

Progressive 0 / 5 / 10 / 15 / 20 / 25 / 30 / 35% (0% up to THB 150,000; 35% above THB 5M).

Cotisations sociales

No mandatory social security for the self-employed; voluntary only. Negligible.

Immatriculation / régime

Remittance basis (Por.161/162, effective 2024): residents (180+ days) taxed on foreign income only when remitted into Thailand. Kept offshore = no Thai tax.

Payouts en crypto

Legal and SEC-regulated; USDC as service pay is ordinary income at baht value on receipt. The 2025-2029 crypto CGT exemption covers disposal gains via Thai-licensed platforms only, NOT service compensation. The remittance rule still applies.

Information générale uniquement — ceci n'est pas un conseil fiscal ou juridique. Les règles changent et dépendent de votre situation. Vérifiez toujours auprès d'un professionnel fiscal qualifié dans votre pays.
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