Every March, a familiar silence falls over Phuket's expat Facebook groups — followed, inevitably, by a wave of panicked posts: "Wait, do I have to file a Thai tax return? When's the deadline? What happens if I don't?" After six years here, I've been through the process multiple times and fielded enough questions from neighbours that I could write the guide — so here it is.
The short answer: if you've spent 180+ days in Thailand and earned income here (or remitted foreign income to Thailand in the same year you earned it), you almost certainly need to file. The good news is that Thailand's Revenue Department (RD) has made the process significantly easier since the e-Filing portal launched. The even better news: Phuket has several solid accountants who handle expat tax returns for ฿3,000–10,000, which is well worth it if your situation is anything other than a simple salary.
📋 Key Facts: Thai Income Tax for Phuket Expats
- Who must file: 180+ days in Thailand in the tax year AND assessable income
- Paper deadline: 31 March (tax year ends 31 December)
- Online deadline: 8 April (extra 8 days via RD e-Filing portal)
- Form for employees: PND 91
- Form for everyone else: PND 90 (freelancers, rental income, foreign income)
- 2024 rule change: Foreign income remitted to Thailand in the same year it was earned is now assessable
- Top marginal rate: 35% (income above ฿5,000,000/year)
- Tax ID (TIN): Apply at Phuket Area Revenue Office, Phuket Road, Phuket Town
Do You Actually Need to File in Phuket?
The threshold for filing Thai personal income tax is two things happening simultaneously: residency and income.
On residency: you become a Thai tax resident if you spend 180 or more days in Thailand during a calendar year (1 January – 31 December). This is calendar days, not consecutive — weekends in Penang don't save you. Most long-stay expats in Phuket on retirement visas, LTR visas, non-O visas, or Non-B visas are almost certainly tax residents by this definition.
On income: assessable income in Thailand includes salary from a Thai employer, rental income from your Phuket condo, business profits from a Thai company, and — since the Revenue Department's directive that took effect 1 January 2024 — foreign-source income remitted to Thailand in the same tax year it was earned.
If you're retired, living off savings accumulated before 2024, and not earning any income in Thailand, you likely have no filing obligation. If you're working remotely, running a business, or bringing fresh foreign income into Thailand each year, you probably do.
Thailand changed its remittance rules in 2024. Previously, you could remit any foreign income to Thailand tax-free as long as you waited until the next calendar year. That loophole closed. From 1 January 2024 onwards, foreign income remitted to Thailand in the same year it was earned is assessable income. Pre-2024 savings are still generally safe. If you earn abroad and live in Phuket, get professional advice — the interaction with double tax treaties is complex.
Thai Income Tax Rates in 2026
Thailand uses a progressive rate structure with generous personal allowances. Here's what the brackets look like before allowances:
| Annual Assessable Income (THB) | 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% |
| Above 5,000,000 | 35% |
Before applying these rates, you subtract allowances and deductions. Key ones for expats in Phuket:
- Personal allowance: ฿60,000
- Employment income deduction: 50% of salary, capped at ฿100,000
- Spouse allowance: ฿60,000 (if spouse has no income)
- Child allowance: ฿30,000 per child
- Life insurance premium: Up to ฿100,000
- Health insurance premium: Up to ฿25,000
- Thai government pension fund (SSO): Actual amount paid
- Charitable donations: Actual amount (capped at 10% of net income)
- National Savings Fund: Up to ฿13,200/year
After these deductions, most mid-income expats (฿800,000–2,000,000/year gross) end up paying an effective rate of around 10–22%.
Which Form Do You Need? PND 90 vs PND 91
PND 91 is the simple version — it's for individuals whose only income comes from employment (Thai employer, single job, no other income streams). If you work for a Thai company and that's it, this is your form.
PND 90 is for everyone with a more complex situation: freelancers, business owners, people with rental income from their Phuket condo or villa, anyone with foreign income, or anyone with multiple income sources. The form is longer but the RD e-Filing portal walks you through it section by section.
If your Thai employer withheld tax from your salary (called withholding tax / WHT), they should give you a withholding tax certificate (Form 50 Bis or BIS 50 equivalent) by the end of January. This document is essential — without it you can't accurately complete your return. Chase your HR department for it if it hasn't arrived.
Step-by-Step: Filing Your Thai Tax Return Online (RD e-Filing)
-
Get your Thai Tax Identification Number (TIN)
If you've never filed before, visit the Phuket Area Revenue Office on Phuket Road in Phuket Town. Bring your passport and Thai address proof. You'll receive a 13-digit TIN (often the same as your Thai ID number if you have one). The office is open Mon–Fri 08:30–16:30. -
Gather your documents
Withholding tax certificates from all Thai employers, bank statements showing remittances from abroad, rental income records (lease agreements, bank deposits), evidence of deductible expenses (insurance policies, receipts for donations). The RD is not strict about requiring original receipts for deductions below certain amounts, but keep them for 5 years. -
Log into RD e-Filing portal
Go to efiling.rd.go.th. First-time users need to register with their TIN. The portal has a Thai-language interface but Chrome auto-translate works well for the navigation. Select PND 90 or PND 91 from the filing menu. -
Enter your income
Add each income source separately. For employment income, your employer's TIN and the withholding tax amount are required. For foreign income, you'll need to convert amounts to THB using the average exchange rate published by the Bank of Thailand for the relevant year. -
Claim your allowances
Work through the deductions section carefully — this is where your tax bill gets smaller. Health insurance premiums (up to ฿25,000), life insurance (up to ฿100,000), and the personal allowance (฿60,000) alone can save ฿15,000–40,000 in tax for most earners. -
Review and submit
The portal calculates your tax liability and compares it to what's already been withheld. If you've overpaid (common for salary earners), you'll receive a refund. If you owe tax, you can pay via PromptPay, bank transfer, or at any Revenue Department office. -
Save your confirmation
Download the submission confirmation PDF. This is your proof of filing — keep it with your other tax documents for at least 5 years.
Phuket Accountants Who Handle Expat Tax Returns
For simple employment income situations, the DIY route via e-Filing is manageable. For anything involving foreign income, rental income, business income, or double tax treaty claims — pay a professional. It will cost ฿3,000–15,000 and almost certainly save you more than that in correctly claimed deductions alone.
Reliable options in Phuket:
| Firm | Location | Expat Tax Return Cost | Notes |
|---|---|---|---|
| Sunbelt Asia | Phuket Town | ฿5,000–12,000 | Large regional firm, English-speaking, handles complex foreign income |
| Mazars Thailand | Phuket office | ฿8,000–20,000 | Big 4 affiliate, best for high-income expats and DTA treaty claims |
| Phuket Expat Accounting | Kathu | ฿3,000–8,000 | Boutique, specialist in expat personal tax, good English |
| Thai Accounting Office | Chalong | ฿2,500–6,000 | Lower cost, good for straightforward returns |
| PKF Thailand | Various (online OK) | ฿5,000–15,000 | Mid-tier firm, handles remote/online clients well |
Not sure what your Phuket tax situation looks like?
Our guide covers the basics, but every expat's situation is different. Book a 15-minute free call and we'll point you in the right direction — no obligation.
Book a Free 15-Min Tax Call →Double Tax Treaties: Avoiding Being Taxed Twice
Thailand has double tax agreements (DTAs) with many countries expats come from, including the UK, Australia, Germany, France, the Netherlands, and the USA (though the US treaty has some quirks). A DTA determines which country has the right to tax specific types of income — and if both do, how credits are applied to prevent double taxation.
In practice for Phuket expats: if you're earning a UK pension and living in Phuket, the UK-Thailand DTA says that pension income is taxable only in the country of residence (Thailand) — not the UK. For US citizens, it's more complicated because the US taxes its citizens worldwide regardless of residence.
The Revenue Department's website (rd.go.th) has a full list of Thailand's DTAs. If you're claiming DTA benefits on your return, you should attach supporting documentation (certificate of residence from your home country tax authority, copy of the relevant DTA article). An accountant who specialises in expat tax will know exactly which documents you need.
What Happens If You Don't File?
Thailand's Revenue Department does run compliance campaigns, and with the 2024 foreign income rule attracting international attention, enforcement is reportedly increasing. The honest answer on the ground in Phuket is that enforcement has historically been inconsistent — but "others don't bother" is not a sound legal strategy.
Penalties for non-filing include: a late filing surcharge (1.5% per month of unpaid tax, up to 36 months), a penalty of 100% of unpaid tax if the RD raises an assessment, and potential criminal prosecution for wilful evasion (rarely applied to expats for personal tax, but theoretically possible). If you file late voluntarily, the penalty is reduced to 50% of unpaid tax. Filing on time, even if you end up owing zero, avoids all of this.
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Health Insurance as a Tax Deduction
This one's worth highlighting because it's a deduction many Phuket expats miss. Thai health insurance premiums paid to a Thai-registered insurer are deductible up to ฿25,000 per year. International health insurance premiums (policies from Pacific Cross, Cigna, AXA, or Seven Seas issued in Thailand) may also qualify — check with your accountant and your insurer's Thai entity status.
For most active expats, health insurance in Phuket costs ฿30,000–90,000 per year. If ฿25,000 of that is deductible, and you're in the 20–25% bracket, that's a ฿5,000–6,250 tax saving for doing nothing differently.
Compare Phuket Health Insurance Plans
Find a policy that qualifies as a Thai tax deduction and gives you proper coverage at Bangkok Hospital Phuket and Siriroj.
Get a Free Health Insurance Quote →Key Deadlines Cheat Sheet
| Action | Deadline | Notes |
|---|---|---|
| Employer provides withholding certificate | 31 January | Chase HR if not received |
| Paper tax return (PND 90/91) | 31 March | At any Revenue Department office |
| Online tax return via e-Filing | 8 April | efiling.rd.go.th |
| Mid-year tax return (for business income) | 30 September | PND 94 — half-year estimate for business/rent income |
| Records retention | 5 years | Keep all supporting documents |
Frequently Asked Questions
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