⚠️ The 2024 Rule Change — Act Now If You Haven't
From 1 January 2024, Departmental Instruction Paw 161/2566 changed when foreign-source income remitted to Thailand becomes taxable. The old strategy of deferring income to the following year no longer works. If you've been spending 180+ days per year in Thailand and transferring foreign money in, you may now have a filing obligation.
The Phuket Revenue Department is on Phraya Nakharin Road (076-212120). Tax year runs January–December; filing deadline is typically end of March the following year.
Are You a Thai Tax Resident?
The threshold is simple: spend 180 days or more in Thailand in any calendar year and you are a Thai tax resident. Days are counted regardless of visa type — tourist, retirement, LTR, Elite, it doesn't matter. If you're in Thailand for 180+ days, you're a tax resident.
As a Thai tax resident you are required to file a Thai personal income tax return (PND 90 or PND 91) by the end of March for the previous calendar year. You are liable for Thai tax on: income earned in Thailand, and — since 2024 — foreign-source income remitted to Thailand in the same year it was earned.
The Paw 161/2566 Rule Change Explained
Before 2024, the Thai Revenue Department's interpretation allowed foreign income to be remitted to Thailand tax-free if it was earned in a prior year. Many expats used a simple strategy: earn income in year 1, leave it offshore, remit in year 2. This was legal and widely practised.
From 1 January 2024, Departmental Instruction Paw 161/2566 removed this distinction. Now, foreign-source income remitted to Thailand is assessed as taxable in the year it was earned — regardless of when it is actually transferred into the country. If you earned ฿1 million in 2025 and remit it to Thailand in 2026, it is still treated as 2025 income for Thai tax purposes.
Thai Personal Income Tax Rates 2026
| Taxable Income (THB) | Rate | Tax on Band | Cumulative Tax |
|---|---|---|---|
| 0 – 150,000 | 0% | ฿0 | ฿0 |
| 150,001 – 300,000 | 5% | ฿7,500 | ฿7,500 |
| 300,001 – 500,000 | 10% | ฿20,000 | ฿27,500 |
| 500,001 – 750,000 | 15% | ฿37,500 | ฿65,000 |
| 750,001 – 1,000,000 | 20% | ฿50,000 | ฿115,000 |
| 1,000,001 – 2,000,000 | 25% | ฿250,000 | ฿365,000 |
| 2,000,001 – 5,000,000 | 30% | ฿900,000 | ฿1,265,000 |
| Over 5,000,000 | 35% | – | – |
Taxable income is calculated after allowances and deductions. The standard personal allowance is ฿60,000/person. A spouse allowance of ฿60,000 is available. Employment income deduction: 50% up to ฿100,000. Pension income deduction: 50% up to ฿100,000. These significantly reduce the effective tax rate for many expats.
Double Tax Treaties (DTAs) for Phuket Expats
Thailand has DTAs with 61 countries. A DTA generally ensures you don't pay tax twice on the same income — it allocates taxing rights between Thailand and your home country. The key countries with DTAs are the UK, Australia, Germany, France, Canada (some provinces), Japan, Singapore, Hong Kong, and most EU countries.
| Country | DTA with Thailand? | Key Points |
|---|---|---|
| United Kingdom | ✅ Yes | UK pensions taxed only in UK; employment income protections available |
| Australia | ✅ Yes | Super/pension issues remain complex; ATO cooperation with Thai RD |
| Germany | ✅ Yes | German state pension typically exempt from Thai tax under DTA Art. 18 |
| France | ✅ Yes | French pension typically taxed only in France under DTA |
| Netherlands | ✅ Yes | Dutch AOW pension protected under DTA |
| Japan | ✅ Yes | Dividend and royalty protections available |
| Singapore | ✅ Yes | Key for digital business structures |
| United States | ❌ No DTA | Potential double taxation — see US section below |
| Canada | ✅ Yes | Government pensions protected; RRSP treatment complex |
| Sweden / Norway / Denmark | ✅ Yes each | Nordic pension protections generally strong |
How Your Visa Type Affects Tax
| Visa Type | Tax Residency Risk | Key Tax Point |
|---|---|---|
| Non-OA Retirement | High (90+ day residents usually become 180-day residents) | Foreign pension remittances now taxable under Paw 161 if earned post-2024 |
| LTR Wealthy Global / Pensioner | High | Foreign income tax exemption under BOI LTR scheme — major advantage |
| LTR WFT Professional | High | 17% flat rate on Thai employment income; potential foreign income exemption |
| DTV (Digital Nomad) | Medium–High | If 180+ days in Thailand, full Thai tax resident; DTV confers no tax exemption |
| Thailand Elite | High | Elite visa confers no tax exemption — tax determined by days in country |
| Non-B + Work Permit | High | Thai employment income fully taxable; employer usually withholds |
| Tourist/Visa Exemption (short stay) | Low | Under 180 days per year — not a Thai tax resident |
The LTR Visa Tax Advantage
The LTR (Long-Term Resident) visa is the one visa type with a genuine tax advantage. Under the BOI LTR scheme:
- LTR Wealthy Global and Wealthy Pensioner categories: foreign income remitted to Thailand may be exempt from Thai personal income tax entirely (BOI ruling, pending confirmation of specific structures)
- LTR WFT Professional and Highly Skilled Employee: flat 17% income tax rate on Thai-source employment income (vs standard progressive rates reaching 35%)
- The 17% rate applies only to Thai employment income — foreign income remitted is still subject to the standard rules
If you're a high earner and planning to spend significant time in Phuket long-term, the LTR visa's tax concessions can be worth more than the cost of the visa application itself. See the LTR Visa Guide for full details.
What to Do — Practical Checklist
- Count your days: Do you spend 180+ days in Thailand? If yes, you're a tax resident with filing obligations
- Get a Thai Tax ID: Register at the Phuket Revenue Department, Phraya Nakharin Road (076-212120). Bring passport and visa
- Identify your income sources: Employment, self-employment, rental, investments, pension — each may be treated differently
- Check your DTA: Does your home country have a DTA with Thailand? What does it say about your main income type?
- Seek specialist advice: Thai tax practitioners who understand expat situations include firms like DFDL, Baker McKenzie, and specialist expat tax advisers advertised in Phuket expat Facebook groups
- Keep records: When income was earned, when it was remitted, what account it was in — document everything from 2024 onwards
Looking for a Visa That Includes Tax Benefits?
The LTR visa offers the strongest tax advantages for qualifying expats in Phuket. Full details in our LTR guide.
LTR Visa Guide →Thai Tax FAQs for Phuket Expats
Related Banking & Financial Guides
- Thai Tax Guide for Expats — detailed tax brackets and deductions
- DTA Guide by Country — 15-country double tax treaty breakdown
- LTR Visa Guide — the visa with built-in tax advantages
- Wise for Phuket Expats — tax-smart money transfer strategies
- Banking Hub — KBank, Wise, account opening and transfers