Million$ Properties |
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Jumeirah Private Island Residences |
 Jumeihra Island - Only one Residence Villa left !Nestled within a secure haven, the Estates will have privileged access to all of the
international standard facilities of Jumeirah Phuket Private Island. The majority of the Estates rest along the northern coast with stellar views of Phang-Nga Bay; while a few select Estates are positioned on the southern coast and offer direct beachfront access and views spanning the island-dotted seascape. The custom-designed villas present a great range of options incorporated into a single-storey, low-density home that induces the superlative tropical lifestyle. |
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Jumeirah Private Island - Beach Villas |
 The Jumeirah Beach Villas will offer large landplots with un-interrupted beach frontage in excess of 20m. Perfectly located along the white sandy beach stretching away from the Jumeirah Resort, marina and yacht club.
These 2 bedroom luxurious villas offer spacious living with total built up area in excess of 620 sqm. including a private 25m infinity pool.
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4 Bedroom Villa at Yamu with great Ocean Views |
 Phuket Cape Yamu - Baan Yamu
The 4-bed Courtyard Villa offers 348m2 of internal space, a private courtyard, a private swimming pool and a fabulous roof terrace. Beautiful Ocean views. Modern design. This development received an award for design and construction quality.
The Villa consists of two buildings which are separated by a private courtyard and pool. The buildings are linked together by covered walkways. |
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Properties Rental Tax |
Individual |
| The method of tax calculation will be taken 3 steps, those are : |
| 1. less expense |
| 2. Gross income x 0.005 |
| 3. Compare 1 & 2 and apply the higher one. |
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| There are 2 choices of expense deduction to submit personal income tax. |
Tax range |
Personal income tax rate |
| 1-150,000 |
0% |
| 150,001-500,000 |
10% |
| 500,001-1,000,000 |
20% |
| 1,000,001-4,000,000 |
30% |
| 4,000,001 over |
37% |
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A. The Lessor provides the evidence to the officer, sucessfully proves that the actual expenses exceed the standard deduction allowed, necessary and reasonable expenses may be deducted.
Note : the expenses is proved by the officer's judgement.
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Example |
Rental income/month : 40,000 Baht |
| Step 1 |
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| Rental income/year |
480,000 |
| Less Expense (maintenance) |
100,000 (proper bill) |
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380,000 |
| Less Personal Allowance |
30,000 |
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350,000 |
| Calculate tax |
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| 1-150,000 (0% ) |
- |
| 150,001-500,000 (10% ) |
20,000 |
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20,000 |
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| Step 2 |
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| Rental income 480,000 x 0.005 |
2,400 |
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| Step 3 |
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| step 1 is higher so the person pays tax at |
20,000 |
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B. Standard deduction of 30% expenses (*** mostly used) |
Example : Rental income/month : 40,000 Baht |
| Step 1 |
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| Rental income/year |
480,000 |
| Less Expense 30% |
144,000 |
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336,000 |
| Less Personal Allowance |
30,000 |
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306,000 |
| Calculate tax |
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| 1-150,000 (0% ) |
- |
| 150,001-500,000 (10% ) |
15,600 |
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15,600 |
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| Step 2 |
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| Rental income 480,000 x 0.005 |
2,400 |
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| Step 3 |
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| Step 1 is higher so the person pays tax at |
15,600 |
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Juristic Person |
Note : Rental income has to be shown in the Financial Statement to calculate the corporate income tax
Expense of accounting, commission, staff salary or reasonable expense can be deducted the income.
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Corporate Income Tax |
| 1. 30% (share capital over 5 MB) |
| 2. SME (share capital not over 5 MB), see tax range below : |
| 1-150,000 |
0% |
| 150,001-1,000,000 |
15% |
| 1,000,001-3,000,000 |
25% |
| 3,000,0001 over |
30% |
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Property of the month |
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Kata Rocks - Oceanfront Private Residential Club |
Kata Rocks - Nestled on the headland between two of the finest west coast beaches, this seafront development is in one of the most stunning locations on the island of Phuket.
Built in several blocks, every one of the apartments has its own infinity pool and fantastic sea views. There are four types of apartments ranging from two-bedroom units to five-bedroom Penthouses |
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