Investing In Foreign Stocks

Investing in Foreign Stocks? Taxation In Thailand.

If the conditions are met (being in Thailand for more than 180 days and transferring the income (profits or dividends) into Thailand during that tax year) , must be included in the calculation of assessable income for filing personal income tax. The details are as follows:

1. Capital gain from selling shares.
Country of origin: Generally, capital gains tax is not levied on foreign investors, such as those investing in US stocks.
Thailand: If net profits are transferred back into Thailand, they must be included in the calculation of personal income tax at the progressive rate (0 - 35%). However, if the profits have not yet been transferred back, they do not need to be included in the tax calculation.
Note: If you incur a loss from selling shares, this loss cannot be offset against profits from other items.

2. Dividends
Country of origin: Taxes will be withheld at the rate of that country (e.g., 30% in the US). For US stocks, you can file a W-8BEN form to reduce the withholding rate to 15%.
Thailand: Dividends received after deducting withholding tax abroad, if transferred to Thailand, must be included in the calculation of personal income tax. However, the tax withheld abroad can be used as a tax credit (depending on the double taxation agreement).

3. Income from points 1 and 2, if earned before 2024, will be exempt from tax and will not be included in the calculation of personal income tax.

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