The crash came at 1.30am yesterday as the man from Kasakhstan turned at the intersection of Soi Nat Patong and Thaweewong Road, by the football field.
When his black-bronze rented Yamaha hit water, he tumbled off and struck his helmetless head hard.
The man died before paramedics were able to transport him to Patong Hospital.
Phuketwan has been given a name but will not publish it until relatives have been notified.
The tourist's death is the latest in a string of deaths of expat motorcyclists that have mostly involved riders losing control on curves or bends.
An unusually high propertion of deaths on Phuket roads involve young visitors or residents who come off motorcycles.
Figues for the road toll on Phuket have not been released for 2012 or the first four months of 2013.
Monthly updates that were once a regular feature of an ongoing campaign to reduce the toll have not been issued since April last year.