5 year personal income tax exemption for digital asset sales

5 year personal income tax exemption for digital asset sales

On 5 September 2025, a personal income tax exemption for capital gains made from the sale of cryptocurrencies or digital tokens was enacted as law .

Ministerial Regulation No. 399 issued under the Revenue Code grants an exemption for capital gains made from the sale of cryptocurrencies or digital tokens for 5 years, commencing from 1 January 2025 and ending on 31 December 2029.

The main condition is that the cryptocurrencies or digital tokens are sold via a Digital Asset Exchange, Digital Asset Broker or to a Digital Asset Dealer, licensed under Thailand’s digital asset business laws.

The tax exemption been issued in support of the government’s policy to promote Thailand as a global digital asset hub and encourage investment in digital assets.