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Expat guide
From Australia

Expatriate to Thailand from Australia: tax guide 2026

Everything a Australia tax resident needs to know before relocating to Thailand. Exit tax, tax residency, treaties, special regimes, crypto, real estate and inheritance.

Income tax

Variable

Capital gains

0 %

Corp tax

20 %

Crypto

15 %

Inheritance

0 %

VAT

7 %

TaxCompanyCryptoInvestSimulatorRanking

Thailand overhauled its tax system in 2024: since January 1, 2024, remitted foreign income is now taxable, ending the former territorial system. In 2026, the country applies progressive brackets from 0 to 35%, but the LTR Visa (Long-Term Resident) offers a reduced 17% rate for eligible profiles. Thailand remains attractive for its low cost of living and exceptional lifestyle.

What you need to know as a Australia resident

Exit tax Australia

Applies

Australia applies CGT on unrealized gains when you lose tax resident status. 50% discount for assets held > 12 months.

Why expatriate to Thailand?

The 2024 change: what actually changed

Before 2024, Thailand only taxed Thai-source income and foreign income remitted in the year it was earned. Since January 1, 2024, all remitted foreign income is taxable, regardless of when it was earned. Income kept abroad is still not taxed. It's now a "remittance basis" system, similar to the UK (before 2025) or Malta.

LTR Visa: the 2026 preferential regime

  • Wealthy Global Citizen: assets ≥ USD 1M, income ≥ USD 80,000/year, investment ≥ USD 500,000 in Thailand → 17% flat on remitted income.
  • Work-from-Thailand Professional: income ≥ USD 80,000/year for last 2 years, employed by Fortune 500 or company with > USD 150M revenue → 17% flat.
  • Highly Skilled Professional: expert in targeted sector (tech, bio, aviation, etc.) → 17% flat.
  • Wealthy Pensioner: pension ≥ USD 40,000/year → 17% flat.

2026 Tips

  • Remittance strategy: keep investment income abroad and only remit what's needed for Thai expenses. Use foreign bank cards for daily spending without formal remittance.
  • France-Thailand treaty: signed 1974. French retirement pensions are taxable only in France (article 18), which is advantageous for French retirees in Thailand.
  • Cost of living: Chiang Mai ~EUR 800-1,500/month for a couple. Bangkok: EUR 1,200-2,500/month. Phuket/Koh Samui: EUR 1,500-3,000/month.
  • DTV Visa (Digital Nomad): 180 days, THB 10,000 (~EUR 250). No minimum income, but doesn't grant tax residency.

Special expat regimes

1 regime(s) available in Thailand to optimize your taxes.

Exit tax in Thailand

No exit tax

None

No exit tax in Thailand.

Crypto asset taxation

Capital gains

15 %

Long-term

15 %

Crypto-to-crypto

Taxable

Reporting

Required

15% withholding tax on crypto gains. Crypto income remitted to Thailand taxed at progressive rates (max 35%). Since 2024, foreign income remitted in the same year is taxable. VAT exemption on authorized crypto exchanges.

Legal structures for your business

1 legal structure available for doing business in Thailand.

1

Thai Limited Company

Most common structure

IS 20 % Participation exemption

* Information for guidance for a Australia tax resident. Consult an international tax expert for your situation. Data 2026.