Foreigner Tax in Thailand — Personal Income Tax & Worldwide Income 2024 in Phuket
The 183-day rule, new 2024 worldwide-income rule, and 60+ double tax treaties
Phuket is slightly harder than Bangkok — most branches require Elite Visa, Retirement Visa, LTR or work permit. Expat-friendly: Bangkok Bank Phuket Town, KBank Central Phuket, SCB Boat Avenue. Some branches ask for a Certificate of Residence on top.
Recommended places & options in Phuket
Phuket is Thailand's #1 destination for retirees, Elite Visa investors and digital nomads — 80,000+ foreigners (Russian, German, British, Australian). Phuket Airport (HKT) connects 25 countries with direct flights.
- Bangkok Bank Central Phuket
- KBank Central Festival
- SCB Boat Avenue
- Krungsri Patong
- Krungthai Phuket Town
- TTB Jungceylon
Phuket-specific tips
- 1
A 6+ month lease can substitute for a work permit at some branches
- 2
Best opening branch: Bangkok Bank Big C Phuket (English-speaking staff)
- 3
Boat Avenue/Cherng Talay have dedicated expat desks — book ahead
General steps (5 steps)
- 1Get Tax ID (TIN)
Visit local Revenue Department office — passport + work permit + lease + TM30 — free, same-day
- 2Count days in Thailand
Use passport entry-exit stamps — ≥ 183 days = tax resident, < 183 = non-resident (only Thai-source income taxed)
- 3Aggregate worldwide income
Salary + dividend + interest + rental + capital gains — use BOT 31 Dec FX rate
- 4Apply DTA + exemptions
DTA certificate of residence from home country + LTR/retirement exemption if eligible
- 5File PND.90/91 + pay
Online at rd.go.th — attach supporting docs + pay via PromptPay / online banking
Top neighbourhoods in Phuket
- Patong (tourist)
- Cherng Talay-Bang Tao (Laguna, families)
- Rawai-Nai Harn (Digital Nomads)
- Karon-Kata (quiet families)
- Phuket Old Town
- Koh Kaew (near airport)
Russian (Rawai-Nai Harn), British/Australian (Cherng Talay-Bang Tao), German (Karon-Kata), American (Laguna-Layan), Digital Nomads (Rawai)
Frequently asked questions
How much does foreigner tax in thailand — personal income tax & worldwide income 2024 cost in Phuket?
Same as nationwide — off-network ATM in Phuket Town THB 20/withdrawal. National benchmark: Tax 0–35% progressive · Accountant THB 5,000–30,000/year.
Which neighbourhoods in Phuket are best for expats?
Top picks: Patong (tourist), Cherng Talay-Bang Tao (Laguna, families), Rawai-Nai Harn (Digital Nomads), Karon-Kata (quiet families).
How long does foreigner tax in thailand — personal income tax & worldwide income 2024 take?
Standard timeline File by 31 March of the year after the tax year. Phuket is similar — NYC can pre-book to complete in a single day.
What about internet and getting around in Phuket?
500 Mbps-1 Gbps fiber (AIS/True) THB 690-990 islandwide · 5G covers 90%. Transit: Private/rental cars dominate (no BTS) — Grab/Bolt in town, airport-Patong 45 min, airport-Laguna 20 min; rental motorbikes THB 3,000/month.
When is the best season in Phuket?
Tropical — monsoon May-Oct (scattered rain, not all-day), peak season Nov-Apr (dry, 26-32°C)
Who is affected by the 2024 worldwide income rule?
Anyone who is a Thai tax resident — present 180 days or more in a calendar year — and remits foreign income into Thailand. Under Revenue Department Order Por 161/2566 that remittance is assessable in the year received, regardless of when it was earned. Money kept offshore is not taxed.
Are LTR Wealthy Global Citizens exempt?
Yes. Royal Decree 743 exempts foreign-source income — salary, dividends and capital gains — remitted by holders in the four LTR categories, and caps Thai-source employment income for Highly Skilled Professionals at 17%. Keep the LTR endorsement and remittance records with your annual filing.
Do Non-O Retirement holders pay tax?
If you are present 183 days or more and remit pension income into Thailand, that remittance is assessable. Most double tax agreements let you credit the tax already paid at home, and many state pensions are taxable only in the source country — check the specific treaty article before filing.
Foreigner Tax in Thailand — Personal Income Tax & Worldwide Income 2024 in other cities
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