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The global market capital of cryptocurrency is increasing to more than $2 trillion as of May 2021 (Coinmarketcap, 2021). Many sectors are paying their attentions to this growth. Thailand is one of the country that affected by this growth. The data form Statista shows Thailand is the 16th top country in Bitcoin trading volume with value of 27.23 million U.S. dollars in 2020.
This paper aims to propose suggestions for Thailand taxation measures and other regulations related to cryptocurrency. The data are collected through the method of qualitative research by means of collecting the secondary documents regarding the taxation measures and the other regulations related to cryptocurrency in Thailand compared to the United States and Japan. The finding shows that cryptocurrency law and regulations of Thailand remain lax and low market comprehension, as the gist of the law remains controversial. Therefore, in order to carry out the taxation efficiently, Thailand should enact law that provide a clear guideline in accordance with the nature of cryptocurrency and focus the enforcement of regulations on each cryptocurrency exchange platform.

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