🇹🇭 Thailand · Address 64 of 100
Phuket, for a high earner.
The Andaman address of the Asian fortune. Villas on the west coast that Singapore money buys for cash, a 17% flat regime if you qualify, and a remittance rule that changed in 2024 and is still being read.
In short, current to October 2026
- A person earning $1,000,000 and resident in Phuket, Thailand, pays an effective 33% of income tax on the Patrician.ch 2026 model, keeping $666K. At $300,000 the effective rate is 30%, and at $3,000,000 it is 34%.
- Gains on shares sold on the Stock Exchange of Thailand are exempt. A gain on foreign securities is taxed at 5% to 35% when a resident of 180 days or more brings it into Thailand, the case the 35% here stands for.
- Inheritance: Children pay 5% or less. Thailand taxes inheritance above THB 100 million at 5% for descendants and parents and 10% for others. A spouse is exempt.
- Thailand operates a special regime for arriving foreigners: 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. Outside that visa, orders Por 161 and 162 of 2566 have taxed foreign income at 5% to 35% whenever a resident of 180 days or more brings it in, from 1 January 2024, with income earned before 2024 still exempt. A 2 year remittance exemption has been drafted since mid 2025 but is not law until it appears in the Royal Gazette. Gains on shares sold on the Stock Exchange of Thailand are exempt. 49 of the 100 addresses on the Patrician.ch board sit in a jurisdiction that does.
- On the passports most readers hold, the realistic route into Phuket is Residence by investment, Remote work visa.
- Cost of the life is 50 on the Patrician.ch index where Zurich is 100, safety 6 of 10, schools 6 of 10. These 3 are Patrician.ch editorial indices scored by us, not published statistics.
- Figures are current to October 2026. Tax thresholds and residence routes move, so confirm with counsel before relying on any of them.
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, Phuket tax and residence 2026 for a high earner, patrician.ch/cities/phuket/, October 2026.
