Property Education · Buying, money & tax

Investing in the Thai stock market (SET) as a foreigner

Living in Thailand and want to put money to work in the local market? The Stock Exchange of Thailand is open to foreigners — but foreign-ownership limits, the all-important NVDR, brokerage paperwork and Thai tax treatment all work differently from home. This is the plain-English version: what you can buy, the workaround that unlocks the whole market, how accounts and costs work, how dividends and gains are taxed, how to get your money out, and the simpler fund and ETF routes. Unbiased information — not financial advice.

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By Kirby Scofield
Founder of BAANLYY · International real estate broker, investor & relocation specialist
Last updated 1 June 2026 · Last reviewed 1 July 2026

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The one-line version

Foreigners can invest in the SET, but most stocks cap foreign ownership (often 49%). The fix is the NVDR — a depositary receipt that gives you the dividends and price exposure of a share, just no vote, and sits outside the foreign limit. Open a Thai brokerage account (easiest with a Thai bank account), pay a small commission plus VAT, settle T+2. For individuals, capital gains on SET shares are generally tax-exempt and dividends carry ~10% withholding. Prefer simple? Use funds or Thailand ETFs.

01

The short version

The Stock Exchange of Thailand (SET), with its smaller-company sibling the mai board, is a well-developed market that foreigners can access in full — once you understand one quirk. Thai companies limit how many of their shares foreigners may own, so the moment a popular stock’s foreign room fills up, you can’t buy its ordinary shares on the local board. The market’s elegant solution is the NVDR, which gives you everything an investor actually wants — dividends, rights and price exposure — without the vote, and without counting against the limit. Get an account, understand NVDRs, know the tax treatment, and the Thai market is genuinely open to you. For where this sits in your overall tax picture, see tax for expats.

02

Can foreigners invest in the SET?

Yes — foreigners can buy and sell shares listed on the SET and the mai. What you can’t always do is buy a given company’s ordinary shares once its foreign-ownership ceiling is reached. That ceiling is commonly 49% of total shares but is lower in protected sectors such as banking. When the foreign room is full, your options are the separate foreign board (shares registered to foreigners with voting rights, but often thinly traded and at a premium) or, far more practically, NVDRs. The bottom line: there is almost always a way to invest in the Thai company you want — you just may be buying an NVDR rather than the ordinary share.

03

NVDRs: the foreigner’s workaround

The NVDR (Non-Voting Depositary Receipt) is the single most important concept for a foreign investor here. Issued by Thai NVDR Company, a subsidiary of the exchange, an NVDR trades on the SET exactly like the underlying share and passes through all the financial rights — dividends, capital changes, the same price movement — but carries no voting rights. Because NVDRs fall outside a company’s foreign-ownership count, they let you invest in stocks whose foreign limit is already maxed out, and they are typically the most liquid way for foreigners to hold Thailand’s blue chips. Unless you specifically want a say at the AGM, NVDRs are the default route most foreign investors use.

04

How to open a brokerage account

05

What it costs to trade

Trading the SET is inexpensive by global standards. You pay your broker a commission on each buy and sell — rates vary by broker and by whether you trade online or via a dealer, and generally fall as your turnover rises — plus VAT on that commission and small regulatory and clearing fees. Trades settle T+2: cash and shares exchange two business days after the deal. The market runs in two daily sessions, late morning and afternoon, Bangkok time. None of these costs are large, but commission schedules and platform features differ enough that it’s worth comparing a few brokers rather than defaulting to the first one your bank offers.

06

Tax on Thai shares

Two taxes are the ones to know. Dividends from Thai listed companies are generally subject to a 10% withholding tax. Capital gains earned by an individual from selling shares on the SET through a licensed broker are generally exempt from Thai personal income tax — a long-standing feature that makes the market appealing to individual investors. Companies are taxed differently, and proposals to introduce a securities-transaction or capital-gains tax have surfaced from time to time, so treat the exemption as current-but-not-permanent. Remember too that your home country may tax the same dividends and gains regardless of Thai treatment. This is general information, not tax advice — check your own position via Thai personal income tax and tax residency rules.

07

Getting dividends & proceeds out of Thailand

Money you make in the market doesn’t have to stay here. Dividends and sale proceeds can be remitted abroad under Thailand’s normal foreign-exchange rules, provided you can show where the funds came from. Keep your trade confirmations, dividend statements and tax records; larger outward transfers require supporting documents at the bank, much as a property sale does. As always, the smooth path is to tell your bank in advance what you plan to send. For thresholds and the step-by-step of moving funds either direction, see sending money to & from Thailand.

08

Easier routes: funds & ETFs

You don’t have to pick individual stocks. For a hands-off approach, Thai mutual funds — including index funds that track the SET — give instant diversification, and NVDRs cover liquidity if you do buy direct. From outside the country, Thailand ETFs listed on overseas exchanges let you hold the market through an ordinary international brokerage with no local account. Thai tax-resident investors also get tax-advantaged fund types (SSF, RMF and Thai ESG funds) that grant income-tax deductions in return for minimum holding periods — valuable only if you actually file Thai personal income tax. The trade-off is the usual one: funds buy you simplicity and diversification; direct stock-picking offers more control and more risk.

09

Risks to weigh

Before you invest
  • Currency risk. Your returns are in Thai baht; a falling baht erodes gains when you convert home.
  • Foreign limits & liquidity. Check a stock’s available foreign room; the foreign board can be thin and priced at a premium.
  • Concentration. The index leans heavily on a few large sectors — energy, banking, retail — so it’s less diversified than it looks.
  • Tax can change. The capital-gains exemption for individuals is a policy, not a guarantee; and your home country may still tax you.
  • Do your own due diligence. This guide is information, not a recommendation to buy any security.
10

Frequently asked

Can foreigners buy stocks on the Thai stock market?Yes. Foreigners can invest in companies listed on the Stock Exchange of Thailand (SET) and the smaller mai board. The catch is that most Thai companies cap foreign ownership — commonly at 49% of shares, and lower for banks and some regulated sectors. Once a company's foreign limit is reached, foreigners can no longer buy its ordinary shares on the local board. The standard way around this is the NVDR (Non-Voting Depositary Receipt), which gives foreign investors the financial benefits of the shares without counting against the foreign limit. Between ordinary shares (where the limit allows) and NVDRs, foreigners have broad access to the market.
What is an NVDR and why does it matter?An NVDR (Non-Voting Depositary Receipt) is a security issued by Thai NVDR Company, a subsidiary of the SET. It trades on the exchange exactly like an ordinary share and gives the holder all the financial rights — dividends, rights issues and the same price exposure — but no voting rights at shareholder meetings. Because NVDRs sit outside the company's foreign-ownership count, they let foreigners invest in companies whose foreign limit is already full. For most foreign investors who care about returns rather than corporate votes, NVDRs are the practical default and the most liquid way to hold popular Thai stocks.
Do I need to live in Thailand to invest in the SET?Not necessarily. Some Thai brokerages open accounts for non-residents, and you can also get Thai-market exposure from outside the country through international brokers that carry the SET, or through Thailand-focused funds and ETFs listed on overseas exchanges. That said, opening a local brokerage account is far easier if you have a Thai bank account and an address here, and residency makes the paperwork and funding smoother. If you live abroad, expect more documentation and consider the fund or ETF route for simplicity.
How are Thai shares taxed for a foreign investor?Two taxes matter. Dividends from Thai listed companies are generally subject to a 10% withholding tax. Capital gains for individuals from selling shares on the SET through a licensed broker are generally exempt from Thai personal income tax — a long-standing feature that makes the market attractive to individual investors (companies are taxed differently). This is general information, not tax advice: Thai tax rules and any proposed transaction taxes change, and your home country may tax the same income, so confirm your position with a qualified adviser. See our tax-for-expats and tax-residency guides for the wider picture.
Can I get my dividends and sale proceeds out of Thailand?Yes. Dividends and proceeds from selling shares can be remitted abroad, subject to Thailand's normal foreign-exchange rules and your bank's documentation requirements. As with property sales, larger outward transfers require supporting paperwork, so keep your trade confirmations, dividend statements and tax documents. Telling your bank in advance what you intend to remit makes the process smooth. Our guide to sending money to and from Thailand covers the mechanics and thresholds.
What does it cost to trade Thai stocks?You pay your broker a commission on each trade (rates vary by broker and by whether you trade online or through a broker, and tend to fall as volume rises), plus VAT on the commission and small regulatory and clearing fees. Settlement is on a T+2 basis, meaning cash and shares change hands two business days after the trade. Costs are modest by global standards, but compare brokers — commission schedules and platform quality differ, and a cheaper headline rate is not always the better platform.
What are the foreign ownership limits?Thai law and individual company charters limit how much of a company foreigners may own. The common ceiling is 49% of total shares, but it is lower in protected sectors — banks and some others restrict foreign holdings further. When a stock's foreign room is used up, foreigners cannot buy its ordinary shares on the local board; they either pay a premium on the separate foreign board (often thin and illiquid) or, far more commonly, buy NVDRs instead. Always check a stock's available foreign room before assuming you can buy the ordinary shares.
Are there easier ways to get Thai market exposure?Yes. If picking individual stocks and managing a local account feels like too much, you can buy Thai mutual funds (including index funds tracking the SET), NVDRs for liquidity, or Thailand ETFs listed on overseas exchanges that you can hold through an ordinary international brokerage. Thai tax-resident investors also have access to special tax-advantaged funds (such as SSF, RMF and Thai ESG funds) that give income-tax deductions in exchange for holding periods — useful only if you file Thai personal income tax. Funds trade simplicity and diversification for the control and potential upside of direct stock picking.
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Property EducationTax for ExpatsTax ResidencyOpen a Bank AccountRepatriating MoneyCrypto Laws

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General information only — not financial, investment or tax advice, and not a recommendation to buy or sell any security. Investing carries risk, including loss of capital. Thai foreign-ownership rules, brokerage costs, tax treatment and currency-control thresholds change and depend on your circumstances; confirm current details with a licensed Thai broker, your bank and a qualified tax adviser before acting. BAANLYY never takes paid placement.

Sources & References

Sources & References

Primary and official sources are cited above. Government rules, fees and procedures in Thailand change over time and vary by office; always confirm current requirements with the relevant authority before relying on them. BAANLYY never takes paid placement in editorial content.