The term “foreign nationals” means foreign natural persons and foreign institutional investors residing outside the Kingdom of Thailand.
(i) Foreign natural persons : Individuals who have nationalities other than Thai. (ii) Foreign institutional investors : Institutional investors established outside Thailand in accordance with the Notification of the Capital Market Supervisory Board No. TorThor. 25/2551 such as commercial bank, finance company, securities company, insurance company, and mutual fund firm. For the full list of foreign institutional investors click here
Essentials for Institutional Investors
All order from foreign investors will be marked as 'Foreign" (F) in TFEX trading system and trading statistics.
Non-resident foreign investors are allowed to trade all products on TFEX except for Thai-Baht related currency futures*.
7% value-added tax is added on the brokerage commission and exchange fee. Capital gain tax is exempted for both domestic and foreign individual investors. Institutional investors operating in Thailand are liable for corporate income tax but exempt from withholding tax. Foreign institutional investors which do not operate in Thailand are subject to a 15% withholding tax, except for those who reside in the countries that have double taxation treaties agreement with Thailand.