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Compare · Philippines vs Thailand

Philippines vs Thailand for Australians leaving home

Philippines:Territorial taxAU tax treatyThailand:Remittance basisAU tax treaty

The regimes are genuinely different: Philippines is a territorial tax system while Thailand runs remittance-basis tax, which of your income streams each one actually touches matters more than any headline rate.

Both have a tax treaty with Australia, so either way you get a tie-breaker if the ATO contests your departure, and capped withholding (15%/10% vs 15%/10% on unfranked dividends/interest).

On day-to-day costs there is little between them, roughly 45% and 50% of Sydney's basket (indicative, ex-rent), so the money question is decided by tax and rent, not groceries.

Personalise this, enter your numbers once and every figure below becomes yours: “your estimated income tax: $14,200”, not “0, 22%”. Open the Country Comparison tool →

2 destinationsPhilippinesPhilippinesThailandThailand
Tax
Regimeterritorial, worldwide income not taxedremittance, worldwide income not taxed
Income tax on salaryProgressive 0, 35% on Philippine-source compensation and business income; the 35% band starts at PHP 8m (~A$216k).Progressive 0, 35% on Thai-source salary. A THB 2m (~A$87k) salary pays roughly 18% effective after standard allowances.
Capital gainsForeign share gains: not taxed for resident aliens. Philippine listed shares: 0.6% stock transaction tax on gross sale. Unlisted Philippine shares: 15% CGT. (0% typical)Gains on SET-listed Thai shares are exempt. Foreign share gains earned from 2024 are taxable at progressive rates in the year remitted. (15% typical)
DividendsForeign dividends: outside the Philippine net for resident aliens. Philippine dividends: 10% final withholding.Thai dividends: 10% final withholding. Foreign dividends: progressive rates when remitted, with a treaty credit for Australian tax already paid.
InterestGenerally untaxed locallyTaxed locally around 15%
CryptoNo dedicated crypto tax rules: BIR guidance treats trading profits as taxable income when Philippine-source. Offshore-exchange gains of a resident alien are foreign-source and outside the net, but documentation matters.Crypto gains are assessable income at progressive rates, with 15% withholding on some disposals. Trades on SEC-licensed Thai exchanges have enjoyed temporary exemptions. Foreign-exchange crypto gains follow the remittance rules, taxable when brought in.
Australia tax treatyYes, AU withholding capped at 15% dividends / 10% interest, tie-breaker availableYes, AU withholding capped at 15% dividends / 10% interest, tie-breaker available
Social securitySSS/PhilHealth apply to local employment; retirees and remote workers on their own income are outside them.Employees pay a capped social security contribution (max THB 750/month), negligible for planning.
Visa
Best pathways
  • SRRV (Special Resident Retiree's Visa), Indefinite residence via the Philippine Retirement Authority: age 50+ with a US$10k deposit plus US$800/month pension, or US$20k deposit without one.
  • Extended tourist stay (9a), Visa-free entry extendable in-country up to 36 months without leaving, the de facto long-stay route.
  • Digital nomad visa, One-year renewable visa for remote workers with foreign income and clients, created by executive order in 2025.
  • LTR (Long-Term Resident) visa, 10-year visa across categories: wealthy global citizen (US$500k+ assets), wealthy pensioner (US$80k/year passive), work-from-Thailand professional (US$80k/year for a listed/large foreign employer), highly-skilled professional (17% flat Thai tax).
  • DTV (Destination Thailand Visa), 5-year multi-entry visa for remote workers and "soft power" activities (Muay Thai, cooking courses): THB 500k (~A$22k) in funds, 180 days per entry.
  • Thailand Privilege (Elite) visa, Membership-fee residence: from ~THB 900k (~A$39k) for 5 years up to 20-year tiers.
Visa ease8/107/10
Family on visasDependants covered on main pathwaysDependants covered on main pathways
Fastest timeline~0 months on the quickest pathway~1 month on the quickest pathway
Money
Rent (family home, monthly)$2,000/mo$2,800/mo
Rent (couple, monthly)$1,100/mo$1,500/mo
International school (per child/yr)$14,000$22,000
Health cover (family/yr)$4,500$5,500
Cost of living vs Sydney45% of Sydney (ex-rent)50% of Sydney (ex-rent)
Relocation one-off~$12,000~$15,000
Flights home (return, pp)$1,300$1,300
Life
Timezone vs AEST2h behind3h behind
Flight from Sydney~8.5 hours~9.5 hours
English9/105/10
Safety5/106/10
Healthcare5/108/10
Schooling6/107/10
ClimateTropical with a serious typhoon season (June, November); Manila is hot, humid and flood-prone.Tropical: hot season to 40°C, monsoon June, October, pleasant November, February.

Costs, rates and visa figures are country-module data marked indicative until individually verified; FX and rental markets move constantly.

Honest downsides, side by side

Every destination hub on this site carries its downsides in the open. Here are both lists together, because the right question is rarely “which is better?” and usually “which set of problems would you rather live with?”

Philippines

  • Infrastructure is the weak point: Manila traffic is globally infamous, power and internet reliability vary, and healthcare outside top private hospitals is thin.
  • Safety requires judgment, petty crime in cities, and entire regions (western Mindanao) under standing government travel warnings.
  • Typhoons are not an abstraction: multiple significant hits per year, with flooding even in metro Manila.
  • Foreigners cannot own land (condos yes, land no), long-term settling means leases or a Filipino spouse's title.
  • The banking system is parochial: moving money in is easy, opening accounts and moving it out less so.

Thailand

  • The 2024 remittance change turned Thailand from "de facto tax-free" into a real tax system overnight, and the rules are still settling, which is exactly the uncertainty you moved to avoid.
  • Visa policy churns: rules on extensions, insurance and financial proof change frequently and vary by immigration office.
  • Air quality in Bangkok and especially Chiang Mai (burning season, Feb, April) is a genuine health issue.
  • You will never be more than a guest: property freehold is off-limits for land, and permanent residency/citizenship are rare in practice.

Make this comparison yours

The table above shows the general figures. Enter your income and family once and the tax rows become your numbers, “your estimated income tax in Manila/Cebu: $14,200”, not a range.