Income Tax-Free Digital Gains

Thailand has taken significant steps toward positioning itself as a leading digital asset hub in the region. In line with these ambitions, the Thai government has introduced a series of tax relief measures aimed at creating and fostering a favorable environment for digital asset trading and investment. The most recent development is the...

Draft AI Legislation and Regulatory Framework

Artificial Intelligence (AI) is recognized as a transformative force for Thailand’s economic and social development. It offers new opportunities to enhance the efficiency of both industry and government, and to improve the quality of life for citizens across multiple dimensions.

Proposed Exemption Framework - Investment Token Services

On 9 May 2025, the Office of the Securities and Exchange Commission (“SEC”) of Thailand opened a public hearing on its website outlining proposed principles and draft notifications (i.e., (i) draft SEC Board Notification defining service characteristics not considered those of a digital asset exchange, brokerage, or dealing business and (ii)...

Thailand’s Path to Tokenized Carbon Credits

The Securities and Exchange Commission of Thailand has recently introduced the tokenization of carbon credits.

Thailand: Efforts to Combat Cybercrime

The Thai Cabinet has recently approved two significant draft Emergency Decrees aimed at bolstering the country's legal framework against technology-related crimes.