The Thai tax situation for expats changed significantly in 2024, and it's the topic I've had the most questions about in the past year. The short version: if you're tax resident in Thailand (180+ days/year) and you bring foreign income into Thailand that was earned in the same tax year, it's now assessable income. This page covers what you actually need to know — without the alarmism, and without the false reassurance.
From 1 January 2024, Thai tax residents who remit foreign-sourced income to Thailand in the same year it was earned must declare it as assessable income. Previously, only income remitted in the same year earned was potentially taxable — a loophole widely used for tax planning. This change affects remote workers, retirees with pensions, and anyone bringing overseas savings into Thailand. Income earned in prior years and saved offshore is still not assessable when remitted. LTR visa holders are exempt.
The 180-Day Residency Rule
You become a Thai tax resident if you spend 180 days or more in Thailand during a calendar year (January 1 – December 31). This isn't unique to Phuket — it's a nationwide rule. Days are counted cumulatively, and there's no requirement for continuous stay.
As a tax resident, you're theoretically liable for Thai income tax on:
- Income earned in Thailand (always taxable for residents and non-residents alike)
- Foreign-sourced income remitted to Thailand in the same year it was earned (new 2024 rule)
You are not taxed on:
- Foreign income kept offshore
- Foreign income earned in previous years and remitted later (though the boundary here is in flux — get professional advice)
- Foreign income remitted by LTR visa holders
Thai Income Tax Rates 2026
| Assessable Income (THB) | Tax Rate | Tax on This Band |
|---|---|---|
| 0 – 150,000 | 0% | Exempt |
| 150,001 – 300,000 | 5% | Up to ฿7,500 |
| 300,001 – 500,000 | 10% | Up to ฿20,000 |
| 500,001 – 750,000 | 15% | Up to ฿37,500 |
| 750,001 – 1,000,000 | 20% | Up to ฿50,000 |
| 1,000,001 – 2,000,000 | 25% | Up to ฿250,000 |
| 2,000,001 – 5,000,000 | 30% | Up to ฿900,000 |
| 5,000,001+ | 35% | On excess |
Every Thai tax resident gets a personal allowance of ฿60,000, plus allowances for spouses (฿60,000), children, and other deductions. The first ฿150,000 of assessable income is exempt. Effectively, most retirees remitting modest amounts to Thailand will have very low Thai tax liability if structured correctly.
DTA Treaties — Does Your Country Have One?
A Double Tax Agreement (DTA) between Thailand and your home country typically prevents you from being taxed on the same income twice. Thailand has DTAs with 61 countries as of 2026.
| Country | DTA Status | Key Benefit |
|---|---|---|
| United Kingdom | ✅ DTA exists | Employment income, pensions typically exempt from Thai tax |
| Australia | ✅ DTA exists | Australian superannuation, employment income covered |
| Germany | ✅ DTA exists | Pensions, employment income covered |
| France | ✅ DTA exists | Employment, investment income covered |
| Canada | ✅ DTA exists | Pension, employment income covered |
| Netherlands | ✅ DTA exists | Employment, dividends covered |
| Sweden | ✅ DTA exists | Pension, employment income covered |
| United States | 🚫 NO DTA | US expats face full complexity — no treaty protection |
| Ireland | 🚫 NO DTA | No treaty — potential double taxation risk |
| South Africa | 🚫 NO DTA | No treaty |
The United States does not have a DTA with Thailand. Additionally, US citizens are taxed on worldwide income regardless of where they live. This means US expats potentially face both US and Thai tax obligations on the same income. US expats in Phuket should consult a specialist US expat tax accountant — this is not DIY territory.
How Your Visa Affects Your Tax Position
🟢 LTR Visa — Best Tax Position
LTR (Long-Term Resident) visa holders in the Wealthy Global, Wealthy Pensioner, or WFT Professional categories enjoy the best tax treatment in Thailand. Foreign income remitted to Thailand is completely exempt from Thai tax. Thai-sourced income is taxed at a flat 17% instead of the progressive rates above. This is why the LTR is so attractive despite its upfront cost.
🟡 Non-OA Retirement Visa — Standard Tax Resident
If you spend 180+ days in Thailand on a Non-OA, you're a standard Thai tax resident. Pension income remitted to Thailand in the year received is assessable under the 2024 rules. DTAs (if applicable for your country) typically protect pension income from double taxation. Modest pension amounts remitted may attract little or no Thai tax after allowances and progressive rates.
🟡 DTV / Tourist Visa — Often Below 180 Days
Many DTV holders and longer-stay tourists carefully manage their days to stay below 180 per year, avoiding Thai tax residency entirely. If you're on a DTV and spending 5–6 months in Phuket, you're likely under the threshold. Keep a day-count record.
🟡 Non-B Work Permit — Thai-Sourced Income Taxed
If you work for a Thai company with a Non-B visa and work permit, your Thai salary is subject to Thai income tax via payroll withholding. Your employer handles this. Foreign income brought into Thailand is additionally assessable under the 2024 rules if you're a tax resident.
What You Actually Need to Do
The practical reality for most Phuket expats in 2026:
- Count your days — If you're under 180 days per year, Thai tax is largely not your concern for foreign income.
- If over 180 days — Document the source and date of any foreign income you bring into Thailand.
- Check your DTA — If your country has a DTA with Thailand, understand which income types are covered.
- Consider the LTR visa — If you're planning a long-term stay with significant foreign income, the LTR's tax exemption can pay for itself quickly.
- Get professional advice — Tax law interpretation here is genuinely complex and evolving. A qualified Thai tax advisor costs ฿3,000–10,000 for a consultation and can save you far more.
Phuket Revenue Department: Phraya Nakharin Road, Phuket Town (076-212120). For expat-oriented advice, look for English-speaking tax advisors in Bang Tao or Phuket Town — several accountancy firms cater specifically to the expat community.
Frequently Asked Questions
This page is for general information only. Thai tax law is complex and changes frequently. Nothing on this page constitutes tax advice. Always consult a qualified Thai tax professional for advice specific to your circumstances. Phuket Expat Guide may earn a commission from some products and services linked on this page.