Here's the thing about Thai taxes and expats: for years, the system was remarkably relaxed. Bring money in from overseas in a different year from when you earned it? Not assessable. The result was that many long-term Phuket expats never filed a Thai tax return, because they had no locally assessable income.
That changed in 2024. Revenue Department Instruction Paw 161/2566 (effective 1 January 2024) means that foreign income remitted to Thailand in the same year it's earned is now assessable. This was a significant shift — and many Phuket expats I know were caught off guard. This guide explains who needs to file, what form to use, where to go in Phuket, and when to get a proper accountant involved.
This is not tax advice
Tax law is complex and your situation is individual. This guide provides general information — not professional tax advice. If you have significant overseas income, investments, or a complex situation, consult a qualified Thai tax accountant in Phuket before filing. We recommend finding one through the best accountants in Phuket guide.
Step 1: Are You a Thai Tax Resident?
⟳ Last updated: April 2026Tax residency in Thailand is based on a simple time test: if you spend 180 days or more in Thailand during a calendar year (January–December), you are a Thai tax resident for that year. It doesn't matter what visa you're on — tourist visa, Non-OA, LTR, DTV — if you're in Thailand for 180+ days in a year, you are a Thai tax resident.
Thai tax residents are taxable on:
- All income earned in Thailand (always assessable)
- Since 1 January 2024: foreign income remitted to Thailand in the same year it was earned
The 2024 rule change explained simply
Before 2024: You earned USD 100,000 overseas. You transferred it to Thailand the following year. Not taxable in Thailand.
From 2024: You earn USD 100,000 overseas in 2026. You transfer any of it to Thailand in 2026. That transferred portion is assessable Thai income for 2026. If you transfer it in 2027, it is not assessable (earned in a different year than remitted).
Who Actually Needs to File a Thai Tax Return?
You need to file a Thai tax return (PND 90 or PND 91) if you are a Thai tax resident AND your total assessable income in a tax year exceeds the following thresholds:
| Situation | Filing Threshold |
|---|---|
| Single taxpayer, employment income only | ฿120,000/year |
| Single taxpayer, other income (incl. foreign income) | ฿60,000/year |
| Married couple filing jointly | ฿220,000/year (combined) |
In practice: if you're a Phuket expat living on overseas income of any meaningful amount, you almost certainly exceed ฿60,000/year in assessable income once you factor in the 2024 rule change. The question shifts to: how much do you actually owe after allowances?
Thai Personal Income Tax Rates and Allowances
⟳ Last updated: April 2026| Taxable Income (THB/year) | Tax Rate |
|---|---|
| ฿0 – ฿150,000 | 0% (exempt) |
| ฿150,001 – ฿300,000 | 5% |
| ฿300,001 – ฿500,000 | 10% |
| ฿500,001 – ฿750,000 | 15% |
| ฿750,001 – ฿1,000,000 | 20% |
| ฿1,000,001 – ฿2,000,000 | 25% |
| ฿2,000,001 – ฿5,000,000 | 30% |
| ฿5,000,001+ | 35% |
Key allowances that reduce your taxable income:
- Personal allowance: ฿60,000 (self) + ฿60,000 (spouse if applicable)
- Expense deduction: For most income types, 50% of income up to ฿100,000 can be deducted as "employment expenses" even without receipts
- Life insurance premium deduction: Up to ฿100,000/year
- Health insurance premium deduction: Up to ฿25,000/year
- Parental care deduction: ฿30,000 per parent if you support parents aged 60+ with income under ฿30,000/year
- Child deduction: ฿30,000 per child (children 1 and 2) or ฿60,000 per child (from child 3 onwards, for children born after 2018)
Step-by-Step: Filing Your Thai Tax Return in Phuket
Get your Tax ID number (TIN)
You need a Thai Tax Identification Number (TIN) before you can file. Most expats use their Thai National ID (for those who have it) or their passport number assigned by the Revenue Department. Visit the Phuket Revenue Office on Phuket Road (next to the main immigration office area) with your passport, visa, and address documents. They will issue you a TIN same day.
Determine which form you need
PND 91: For employed individuals with Thai-source salary income only (Thai employer-issued salary slips). PND 90: For everyone else — freelancers, multiple income sources, rental income, pension income, overseas income. Most Phuket expats with foreign income use PND 90.
Gather your income documents
You'll need: records of all income (bank statements, employer letters, pension statements), proof of foreign income remitted to Thailand (Wise transfer records, bank transfer statements), any receipts for deductible expenses (insurance premiums, donations). The Revenue Department can be flexible on documentation for foreign income — they accept bank statements and official income letters.
Check your Double Taxation Agreement (DTA)
Thailand has DTAs with over 60 countries including the UK, USA, Australia, Germany, France, Netherlands, and most EU countries. Your home country's DTA may exempt certain income types (pensions, dividends, capital gains) from Thai tax, or give you a credit. This is where a Thai accountant becomes very valuable — DTA application is complex and country-specific.
File online or in person in Phuket
Online: File at rd.go.th (Thai Revenue Department portal). Partially in English; an accountant can help navigate. In person: Phuket Revenue Office, 44 Phuket Road, Muang Phuket (near the immigration area). Opening hours: Mon–Fri 08:30–16:30. Take all original documents and photocopies.
Meet the deadline
Standard deadline: 31 March of the following year (so the 2025 tax year is due 31 March 2026). Online filing extends to 8 April. Late filing penalty: surcharge of 1.5% per month on unpaid tax + potential 100–200% fine on underpaid tax. The penalties are serious — don't miss the deadline.
Use a Phuket Tax Accountant
For most Phuket expats, a qualified Thai accountant saves more than they cost — especially with the 2024 foreign income rule. They know which DTA provisions apply, how to document foreign income, and can file in Thai on your behalf. Fees typically run ฿5,000–฿25,000 for an annual filing.
Find a Phuket Accountant → Ask Us a Tax Question →LTR Visa Holders: You May Be Exempt
One important exception: LTR (Long Term Resident) Wealthy Global, Wealthy Pensioner, and Work From Thailand Professional visa holders are exempt from the 2024 foreign income rule. The LTR visa explicitly exempts foreign-sourced income from Thai personal income tax, which is one of the key benefits of the LTR over other long-stay options. If you're considering the LTR, this is one of the strongest financial arguments for it.
See our full LTR visa guide for Phuket for eligibility and application details.
FAQ: Thai Taxes for Phuket Expats
Transferring Money to Pay Thai Tax?
If you're remitting foreign income to Thailand and need to transfer money to your Thai bank account to pay taxes, Wise gives you mid-market exchange rates — typically saving 3–6× compared to bank wire transfers.
Try Wise — First Transfer Free →Related Guides
- Best Accountants in Phuket for Expats
- Thai Tax Guide for Expats in Phuket
- Banking in Phuket: Complete Expat Guide
- LTR Visa: Tax Exemption for High-Earners
- Retiring in Phuket: Financial Planning Guide
- Banking Hub — All Phuket Finance Guides