กำไรจากการซื้อขายถูกเก็บภาษีอย่างไรใน ไทย

Forex/CFD profit is taxed as ordinary assessable personal income (no separate lower capital-gains regime). Progressive PIT rates: 0-150,000 exempt; 5% 150,001-300,000; 10% 300,001-500,000; 15% 500,001-750,000; 20% 750,001-1,000,000; 25% 1,000,001-2,000,000; 30% 2,000,001-5,000,000; 35% over 5,000,000 (marginal). Foreign-sourced income: since Departmental Instruction Por.161/162, effective 1 January 2024, a Thai tax resident (>=180 days) who REMITS foreign-sourced income into Thailand must include it in their PIT return in the year remitted. A relief measure was proposed (2025) giving a ~2-year window - confirm current status. Annual PIT return (PND 90/91) filed by 31 March. Official: https://www.rd.go.th/english. Re-verify 2-year-relief status as of 2026-07.

Thailand has active exchange controls under BOT. Per BOT regulation, retail-investor residents may transfer funds abroad for PORTFOLIO INVESTMENT (foreign securities) directly, without an onshore agent, up to USD 5,000,000 per person per calendar year (liberalised upward - older USD 200,000 figures are outdated). For any FX outward transaction at/above USD 200,000, authorised banks must obtain supporting documentation. THB generally cannot be freely moved out; transfers go through authorised banks with purpose codes. Source: https://www.bot.or.th/en/our-roles/financial-markets/foreign-exchange-regulations/exchange-control-regulation.html (verify current threshold).

Most-used rails to fund offshore brokers: (1) local Thai bank transfer - Bangkok Bank, Kasikornbank, SCB, Krungthai, Krungsri (wires ~1-5 business days); (2) PromptPay (Thailand's national instant QR/ID payment system, under BOT) - widely integrated by brokers (Exness, OctaFX, FBS) via THB gateways, often instant and low/zero fee; (3) cards (Visa/Mastercard); (4) e-wallets (e.g. TrueMoney). PromptPay withdrawals frequently instant-to-24h; card/wire slower.

Tax is charged on what you made, not on where the broker is. What the broker's location does change is the paperwork you will have: a local entity reports in ไทย, a foreign one does not, and the statement you file comes from whichever entity signed you.

We are not tax advisers and nothing here is advice. The figures above are the published rules as we read them on the date on this page.