This study aimed to examine the costs and returns of commercial kratom (Mitragyna speciosa) cultivation in the Kanchanadit District of Surat Thani Province, Thailand. It also sought to compare the cost-effectiveness and profitability between two varieties of kratom: the red-stemmed and green-stemmed strains. Data were collected from 39 households engaged in commercial kratom farming using structured interviews based on a questionnaire comprising both open-ended and close-ended questions. The questionnaire gathered detailed information regarding production costs and returns. The results revealed that the average total cost of kratom cultivation was 3,577.62 THB per rai. This included average material costs, equipment costs, labor costs, and other production-related expenses. The average fixed cost was 679.15 THB per rai, while the average variable cost was 2,227.19 THB per rai. The benefit-cost ratio was 49.61%, with a profit margin of 34.57%, a return on assets (ROA) of 32.27%, and a return on investment (ROI) of 9.59%. The breakeven yield was calculated at 660 kilograms per rai or 0.66 tons. The comparative analysis between red-stemmed and green-stemmed kratom varieties indicated that most farmers preferred cultivating the red-stemmed variety due to its higher market demand and perceived commercial viability.