Moving to Thailand, from the US.
An American moving to Thailand in 2026 pays 33% income tax on $1M in Phuket with the US federal floor applied, against 43% in New York, and still files a US return. The engine puts Phuket first in Thailand for a US citizen leaving New York.
In short, current to October 2026
- For a US citizen leaving New York on $1M a year, the Patrician.ch engine ranks Phuket first in Thailand, number 39 of the 83 places outside the 50 states. It weighs tax with the US floor applied, the route in, safety, schools, sun, cost and the flight home.
- In Phuket, income tax on $1M for a US citizen comes to 33% with the federal floor applied, against 43% in New York, $93K a year less than New York.
- The local rate in Phuket on $1M, 33%, is above the US federal 32%, so the local tax is the figure that applies and the US credit covers the federal share.
- For a US passport, the route into Phuket is an application with conditions. The flight from New York is 19h 40m to 19h 50m.
- Thailand has a regime for new arrivals: Long-Term Resident visa with a 17% flat tax on employment income for highly skilled professionals, and a full exemption on foreign income for the qualifying LTR categories. Whether it applies depends on the income and the person, and the US federal floor applies to a US citizen either way.
Official sources: Thai Revenue Department, Thailand Board of Investment. Checked against them on .
Source: the Patrician.ch board, an original ranking of 100 residence addresses across 47 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to October 2026. Updated . Cite as: Patrician.ch, Moving to Thailand from the US 2026: tax, visa and 2 places, patrician.ch/answers/moving-to-thailand-from-the-us/, October 2026.
