A Complete Guide to Digital Asset Law in Thailand

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Thailand has emerged as a forward-thinking jurisdiction in the digital asset space, establishing a comprehensive legal framework to regulate cryptocurrencies, digital tokens, and related financial technologies. Since the enactment of the Emergency Decree on Digital Asset Businesses (2018), the country has continuously evolved its regulatory approach to balance innovation with investor protection and financial stability.

This guide offers an up-to-date overview of Thailand’s digital asset laws as of early 2025, covering core definitions, regulatory requirements for token offerings and digital asset businesses, anti-money laundering (AML) compliance, and emerging developments such as programmable payments and sustainability-linked tokens.

Understanding Digital Assets Under Thai Law

Digital assets in Thailand are legally categorized into two primary types: cryptocurrencies and digital tokens. While both exist in digital form and rely on blockchain or distributed ledger technology (DLT), their functions and regulatory treatment differ significantly.

Cryptocurrency vs. Digital Token: Key Differences

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Importantly, if a cryptocurrency is used to raise funds from the public and grants investors rights to profits or participation in a project, it may be reclassified as a digital token and subject to stricter regulatory oversight.

Proposed Regulatory Harmonization: The Shift to "Crypto Asset"

In mid-2024, the SEC held public hearings on a draft amendment that would consolidate the definitions of “cryptocurrency” and “digital token” under a single umbrella term: Crypto Asset. This aligns Thailand with international standards such as those set by the Financial Action Task Force (FATF) and the EU’s MiCA regulation.

Under the proposed definition, a crypto asset must meet four criteria:

  1. Issued and represented in digital form.
  2. An intangible asset.
  3. Controllable by its owner.
  4. Transferable.

Additionally, it must possess economic value and be technology-neutral in design.

The SEC also plans to publish a positive list of regulated crypto assets, expected to include:

This shift signals Thailand’s intent to create a clearer, more predictable regulatory environment for digital finance.

Regulatory Framework for Digital Token Offerings

The offering of digital tokens to the public is tightly regulated under Thai law. The process involves strict disclosure requirements, approval from the SEC, and use of licensed ICO portals.

Types of Regulated Offerings

1. Standard Digital Token Offering

To conduct a public offering of investment or non-ready-to-use utility tokens, issuers must:

2. Exempt Offerings

Certain offerings are exempt from full SEC approval:

Specialized Token Categories

Real Estate Digital Tokens

These represent ownership or income rights tied to completed real estate projects. Requirements include:

Infrastructure Digital Tokens

Linked to critical infrastructure sectors like energy, transport, water, and telecoms. Projects must demonstrate technological feasibility and revenue potential.

Sustainability-Related Tokens

Introduced in 2024, these include:

Issuers must engage independent third-party evaluators to verify sustainability claims.

Debt-Like Tokens

Offer fixed returns similar to bonds. Full credit risk disclosures are required to ensure informed investing.

Shelf-Filing for ICOs

A new 2024 regulation allows eligible issuers to register multiple token offerings under one application within a two-year window. This applies particularly to soft-power industries like music, film, and arts.

Operating a Licensed Digital Asset Business

Entities wishing to operate exchanges, brokerages, advisory services, or custodial wallets must obtain licenses from the Ministry of Finance (MOF), based on SEC recommendations.

Regulated Activities

ActivityKey Requirements
Digital Asset ExchangeTHB 100 million minimum capital; cannot also act as dealer
Broker/DealerTHB 10–50 million capital depending on scope
Fund ManagerTHB 10–25 million capital; must maintain net capital
AdvisorTHB 1 million capital; annual fee of THB 25,000
Custodial Wallet ProviderTHB 50 million capital; must implement hot/cold wallet systems

All operators are considered financial institutions under AML laws and must perform KYC/CDD procedures.

Prohibited Activities and Restrictions

Licensed businesses face several operational limits:

Ongoing Compliance Obligations

Operators must:

Anti-Money Laundering and Customer Due Diligence

All licensed digital asset businesses are designated as Reporting Entities (REs) under Thailand’s Anti-Money Laundering Act.

KYC and CDD Requirements

During onboarding:

For high-risk customers:

Failure to comply can result in fines up to THB 500,000 under the 2024 Counter-Terrorism Financing Amendment.

The BOT’s Programmable Payment Sandbox

The Bank of Thailand (BOT) launched a Programmable Payment Sandbox in late 2024 to explore next-generation payment solutions using blockchain technology.

Key features:

Participants include major banks and fintech firms, signaling strong institutional interest in CBDC-like innovations.

👉 Learn how programmable money could transform cross-border transactions by 2025.

Frequently Asked Questions (FAQ)

Q: Are NFTs regulated in Thailand?
A: Generally no—unless an NFT grants investment rights or functions as a utility token. In such cases, it may fall under SEC oversight. Pure digital collectibles (e.g., art files) are not regulated.

Q: Can foreigners invest in Thai digital token offerings?
A: Yes. There are no nationality restrictions for investors in either primary or secondary markets.

Q: What happens if a digital asset business fails to maintain net capital?
A: The MOF may suspend or revoke the license. Continuous monitoring is required to ensure financial soundness.

Q: Is tax applied to crypto gains in Thailand?
A: Yes. Capital gains from transfers are taxable. However, VAT exemptions apply to investment token offerings under the 2023 Royal Decree.

Q: Do I need a license to run an NFT marketplace?
A: Only if your platform facilitates trading of tokens classified as digital assets. Otherwise, standard business registration suffices.

Q: Can stablecoins be issued in Thailand?
A: THB-backed stablecoins may be classified as e-money under existing laws. Operators must consult the BOT before launch.

Final Thoughts

Thailand's digital asset ecosystem reflects a mature blend of innovation and regulation. With clear rules for token issuance, robust licensing frameworks, and active central bank experimentation, the country is positioning itself as a regional leader in responsible fintech development.

As global standards converge and new financial models emerge—from DeFi integrations to ESG-aligned tokens—Thailand’s adaptive legal framework ensures both market confidence and technological progress.

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