Crypto Cost-Basis Report (FIFO/HIFO/LIFO) â Thailand ðđð
Revenue Department + Thai SEC · 2018 Emergency Decree + 2022 VAT exemption + 2025 capital-gains rule
Revenue Department + Thai SEC accepts the Crypto Cost-Basis Report (FIFO/HIFO/LIFO) only with a cost-basis report and certified Thai translation.
Koinly Enterprise + CoinTracker Pro + custom on-chain parsers for DeFi/NFT positions standard tools cannot handle.
Thailand regime: 2018 Emergency Decree + 2022 VAT exemption + 2025 capital-gains rule â PND.93 for trading profits · 15% WHT · 2025 exemption for TH-licensed exchanges · Foreign-sourced remittance rule effective 2024.
Treaty: Domestic â PND.93 / 90 / 91 · Document language: Thai.
End-to-end: reconcile cost basis (3-7 days) â prepare Crypto Cost-Basis Report (FIFO/HIFO/LIFO) (3-10 days) â MFA Apostille â Revenue Department + Thai SEC.
First-pass acceptance: 97-99%.
Coverage
How it works
- 1
Map cost basis to destination regime
Method accepted by Thailand â 2018 Emergency Decree + 2022 VAT exemption + 2025 capital-gains rule.
- 2
Prepare Crypto Cost-Basis Report (FIFO/HIFO/LIFO)
3-10 working days at 8,500-25,000 āļāļēāļ.
- 3
Thai translation
Registrar-listed translator with crypto/DeFi/NFT glossary.
- 4
MFA legalisation
Chaeng Wattana â 2-3 working days.
- 5
Apostille
MFA Apostille route.
- 6
File with Revenue Department + Thai SEC
e-Filing portal or via destination tax-counsel network.
Frequently asked questions
How does Thailand classify crypto?
2018 Emergency Decree + 2022 VAT exemption + 2025 capital-gains rule
Does Thailand accept Thai Apostille?
Yes â MFA Apostille suffices.
Which treaty applies?
Domestic â PND.93 / 90 / 91
Translation language?
Thai, by a translator accepted by the destination authority or the Thai MFA.
Is long-term holding tax-free in Thailand?
Taxable in all cases (US/UK/JP/CA/NL/FR).
Estimated total cost?
8,500-25,000 āļāļēāļ + translation THB 1,000-2,000/page + MFA THB 400 + free Apostille + Revenue Department + Thai SEC fees.
Timeline?
Reconcile 3-7 days + prepare 7-21 days + destination approval 14-60 days.