Impôt sur le revenu des personnes physiques en Thaïlande : Guide complet 2026 pour les expatriés

Révisé par ThaiLawOnline, un cabinet d'avocats thaïlandais agréé exerçant en Thaïlande depuis 2006. Avocate thaïlandaise en charge du dossier : Wichuda Atthamethakon, LL.M., licence du barreau thaïlandais 3149/2556.

Dernière mise à jour : 17 septembre 2026

Foreign-income scope checked on 17 September 2026. The Revenue Department’s foreign-tax-credit guidance excludes foreign income earned before 1 January 2024 from the new remittance interpretation. Its foreign-income guidance explains the residence and remittance conditions. A transfer or payment must be traced to its source; spending and taxable income are not interchangeable.

Understanding personal income tax in Thailand is essential for every expatriate living in the Kingdom. Whether teaching English in Bangkok, running a business in Phuket, or retiring with a Thai spouse in Isaan you need to know. The Thai tax system directly affects financial planning and legal compliance. This comprehensive guide covers everything from tax residency rules to the 2024 foreign income remittance changes, deductions, filing procedures, and tax-saving strategies.

Le reste du paysage fiscal thaïlandais

Revenu de source étrangère et règles de versement

• ce qui s'applique réellement aux revenus étrangers en 2026

Obtenir un numéro d'identification fiscale thaïlandais

• l'enregistrement d'un numéro d'identification fiscale en Thaïlande

Impôts fonciers

• impôt foncier en Thaïlande
• usufruit et taxes thaïlandaises

Droits de succession et de donation

• impôt sur les successions en Thaïlande
• guide du droit des successions pour les étrangers

Impôts sur les sociétés

• impôt sur les sociétés en Thaïlande
• Enregistrement à la TVA en Thaïlande
• Incitations fiscales du BOI et participation étrangère 100%

Crypto-monnaies et actifs numériques

• impôt sur les cryptomonnaies en Thaïlande pour les particuliers

Quand ça tourne mal

• si vous pouvez aller en prison pour impôts impayés en Thaïlande
• l'évasion fiscale et le blanchiment d'argent en Thaïlande

Qu'est-ce que la résidence fiscale en Thaïlande ?

La résidence fiscale en Thaïlande est déterminée uniquement par la présence physique, et non par le type de visa, la nationalité ou le statut d'immigration. En vertu de l'article 41 du Code des impôts thaïlandais, toute personne résidant en Thaïlande pendant 180 jours ou plus au cours d'une année civile (du 1er janvier au 31 décembre), est considéré comme résident fiscal thaïlandais.

Cette classification a des implications majeures :

• résidents fiscaux sont redevables de l'impôt sur le revenu personnel sur tous les revenus de source thaïlandaise ET sur revenus de source étrangère remitted into Thailand.
• Non-résidents ne sont imposés que sur les revenus de source thaïlandaise, tels que les salaires versés par des employeurs thaïlandais ou les revenus locatifs de biens immobiliers thaïlandais.

Le décompte de 180 jours n'a pas besoin d'être consécutif. Chaque jour passé en Thaïlande compte pour atteindre ce seuil, quel que soit le visa détenu. Les enseignants, les retraités, les chefs d'entreprise et les nomades numériques qui dépassent les 180 jours sont tous soumis aux mêmes règles de résidence.

Règle de 2024 sur le transfert des revenus étrangers (Por.161/2566)

Qu'est-ce qui a changé le 1er janvier 2024 ?

Le 15 septembre 2023, le Département des recettes thaïlandais a publié Instruction Départementale N° Por.161/2566, modifiant fondamentalement la manière dont les revenus de source étrangère sont imposés en Thaïlande. Les nouvelles règles sont entrées en vigueur le 1er janvier 2024, et représentent le changement fiscal le plus important pour les expatriés depuis des décennies.

Avant 2024 : the Revenue Department treated foreign-sourced income as taxable only where it was remitted to Thailand au cours de la même année civile it was earned. That position sat in departmental practice and in replies to ruling requests rather than in the Revenue Code itself, which is why clause 2 of Por.161/2566 was able to sweep it away in a single sentence: it repeals every regulation, rule, order, reply to a ruling request and practice that conflicts with the order. The practical effect was a simple planning strategy, earn abroad, wait until the following year to transfer the money, and it arrived untaxed.​

À compter du 1er janvier 2024 : foreign-sourced income is taxable when a Thai tax resident brings it into Thailand, in whichever tax year it is brought in. Clause 1 of Por.161/2566 requires a person who was a resident of Thailand in the tax year the income arose, and who brings that income into Thailand in any tax year, to include it in the Section 48 computation for the tax year in which it is brought in. Clause 3 applies the order to assessable income brought into Thailand from 1 January 2024 onwards. So the year the money enters Thailand triggers the tax, not the year it was earned abroad. What the order does not do is reach backwards, and the carve-out that says so is the next section.

Protection du revenu avant 2024 (Por.162/2566)

Le 20 novembre 2023, le Département du Revenu a émis Instruction Départementale N° Por.162/2566, which does one thing: it adds a second paragraph to clause 1 of Por.161/2566 reading that the clause “shall not apply to assessable income arising before 1 January B.E. 2567 (2024)”. Income that arose before that date is therefore outside the 2024 rule even when it is remitted afterwards. Both instructions are khamsang krom sanphakon, departmental instructions, and each says in its own preamble that it is issued so that revenue officers have a practice guideline for examining and advising taxpayers. They are not amendments to the Revenue Code. Both were read here in the original Thai on the Revenue Department’s own site: Por.161/2566 ET Por.162/2566.

Pour bénéficier de cette protection, les expatriés doivent :

• Maintenir comptes bancaires séparés pour les fonds antérieurs à 2024 et postérieurs à 2024.
• Préserver relevés bancaires de décembre 2023 la présentation des soldes de comptes comme justificatif
• Conservez les justificatifs de vos revenus (bulletins de paie, factures, relevés de pension).
• Sachez que le service des impôts applique une FIFO (Premier entré, premier sorti) assumption commonly described for mixed accounts, that older funds are treated as spent first, appears in neither Por.161/2566 nor Por.162/2566 and is not a published rule. Treat it as accounting practice rather than law, and keep records that identify the funds directly.​

What Counts as a “Remittance”

La définition des transferts de fonds (remittances) est plus large que ce que beaucoup d'expatriés réalisent. Les méthodes suivantes entraînent toutes un transfert imposable :

Méthode de remise de fonds	Exemple	Imposable?
Virements bancaires	Envoyer de l'argent d'une banque américaine/britannique vers un compte bancaire thaïlandais	Oui
Retraits au guichet automatique	Utiliser une carte de débit étrangère à un distributeur automatique de billets thaïlandais	Oui
paiements par carte de crédit/débit	Payer des achats en Thaïlande avec une carte étrangère	Oui
Argent liquide	Transport de devises étrangères à travers la frontière	Oui
Conversion de cryptomonnaie	Transférer des cryptomonnaies vers une plateforme d'échange thaïlandaise et les convertir en THB	Oui
plateformes de paiement en ligne	Virements PayPal ou Wise vers un compte bancaire thaïlandais	Oui

Ce qui n'est PAS considéré comme un versement de fonds :

• Revenus étrangers conservés entièrement à l'étranger (jamais introduits en Thaïlande).
• Revenus perçus avant le 1er janvier 2024, avec justificatifs appropriés.
• Income that arose in a tax year in which the individual was pas a Thai tax resident. The Revenue Department states this plainly: a person who was in Thailand for fewer than 180 days in the year the income arose owes nothing on it, even if the money is later brought in while resident.

One point is often stated the other way round, and we cannot support it. The Revenue Department’s test has two elements: the income must arise on or after 1 January 2024 in a tax year in which the person spent 180 days or more in Thailand, and the person must bring it in in that tax year or any later one. The residence test is attached to the year the income arose. Nothing in the two departmental instructions, in the Revenue Department Legal Division’s own eight-page question and answer paper on them, or in any reported Cour suprême decision we can find, says that being non-resident in the year you remit makes an otherwise taxable remittance exempt. The Department has addressed the point directly, and not only by implication. The Legal Division’s paper sets out a table of four cases covering when the income arose, how long the taxpayer was in Thailand, and when the money was brought in. Its single residence column is headed time spent in Thailand in the tax year in which the assessable income arose. The table reaches a taxable or not taxable answer in all four cases without once asking whether the taxpayer was resident in the year of the remittance. In the first of those cases, income arising on or after 1 January 2024 in a year of 180 days or more and brought in on or after that date, the answer is that tax is due. Two limits are worth stating plainly. These are departmental instructions and departmental guidance, which bind revenue officers as their working rule but are not an amendment to the Revenue Code, and no reported Supreme Court decision has tested the question. So plan on the basis that income which arose in a resident year is taxable whenever you bring it in, and take advice before doing anything that depends on the opposite.

Proposition d'exonération fiscale de deux ans sur les transferts de fonds (en attente)

In June 2025 the Revenue Department was reported to be drafting legislation to ease the foreign income tax burden. Under the proposal, foreign-sourced income earned from 2024 onward would be Exonéré d'impôt si versé dans un délai de deux années civiles, meaning in the year earned or the following year.

Scénario	Statut fiscal (en cas d'adoption)
Revenus perçus en 2025, transférés en 2025	Exempté
Revenus perçus en 2025, transférés en 2026	Exempté
Revenus perçus en 2025, transférés en 2027 ou ultérieurement	Imposable aux taux progressifs

A two-year window of that kind would have to be enacted before it applied to anyone, and it has not been. Re-checked on 4 September 2026 against the Revenue Department’s own registers of subordinate legislation, and nothing has moved since the previous check on 29 August: the Royal Decrees issued under the Revenue Code still run to No. 807, published in the Royal Gazette on 23 August 2026, and not one of them concerns foreign-sourced income. ⚠️ One caveat on that enumeration, because it is the kind of gap that quietly undoes a negative: the register lists 799, 800, 801, 802, 803, 804, 805 and 807 and does not list a No. 806 at all. The Department’s separate register of newly issued law does not list one either, so there is nothing to read rather than something being withheld, but nobody should treat 806 as checked. They cover extensions of the reduced TVA rate, hotel refurbishment, domestic seminars, SME digitalisation, artists, a donation exemption and solar rooftops.

État actuel : NON promulgué

As of 4 September 2026 the proposal has not been enacted. Nor has anything else moved the rule: no departmental instruction issued after Por.162/2566 touches Section 41, the series having reached Por.164/2568, which concerns the sale of goods outside the Kingdom, and the only two entries in it on Section 41 paragraph two are still Por.161/2566 and Por.162/2566. The Revenue Department’s own Manual for the Foreign Tax Credit Calculation Tool, published in November 2025, sets out the law governing foreign-sourced income as Sections 40, 41, 48 and 56 of the Revenue Code, Royal Decree (No. 18) B.E. 2505, Por.161/2566 and Por.162/2566, and lists nothing further. Until an exemption is published in the Royal Gazette, the rules described above are the rules that apply.

Huit catégories de revenus imposables en Thaïlande

Le Code des impôts thaïlandais (article 40) divise le revenu imposable en huit catégories. Il est important de bien classer ses revenus car les différentes catégories donnent droit à des pourcentages de déduction forfaitaire différents. Voici les catégories d'impôt sur le revenu des personnes physiques en Thaïlande.

Catégorie	Type de revenu	Déduction standard
1	Revenus d'emploi : salaires, traitements, primes, pensions	50% de revenus, plafond de 100 000 THB​
2	Rémunération pour travaux/services : commissions, honoraires d’agent, honoraires de directeur	50% de revenus, plafond de 100 000 THB​
3	Droits et rentes : clientèle, droits d'auteur, franchises	50% de revenus, plafond de 100 000 THB​
4	Revenus de placements : dividendes, intérêts, plus-values, cryptomonnaies	Pas de déduction forfaitaire
5	Revenus locatifs : biens immobiliers, véhicules, autres actifs	10%, 30% depending on asset type​
6	Services professionnels : médical, juridique, ingénierie, comptabilité	30%, 60% depending on profession​
7	Services de construction et contrats de travaux	60% de revenus​
8	Autres revenus : commerce, agriculture, transport	60% de revenus​

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Personal Income Tax in Thailand, The Rates (2026)

La Thaïlande applique une système d'imposition progressive, meaning each portion of income is taxed at the rate for its respective bracket, not the entire income at a single rate. Both Thai nationals and foreign tax residents are subject to the same rate schedule.

Two instruments make this table, which is worth knowing if you ever check it against the statute. The rates come from the income tax rate schedule of the Revenue Code (banchi atra phasi ngoen dai, item 1), as replaced by the Revenue Code Amendment Act (No. 44) B.E. 2560 and applying from the 2560 tax year onward. Read alone that schedule taxes the first 300,000 baht at 5 per cent: the 0 to 150,000 exemption is not in it. The exemption is granted separately by Royal Decree No. 470 B.E. 2551, issued under section 48 (1) of the Code. So the first bracket in the table above is a Royal Decree, not the statute, and it is the one that would change most easily.

Revenu net imposable (THB)	Taux d'imposition	Impôt maximal dans cette tranche
0-150,000	Exempter	0 THB
150,001-300,000	5%	7 500 THB
300,001-500,000	10%	20 000 THB
500,001-750,000	15%	37 500 THB
750,001-1,000,000	20%	50 000 THB
1,000,001-2,000,000	25%	250 000 THB
2,000,001-5,000,000	30%	900 000 THB
Plus de 5 000 000	35%	Sans mentir

Comment fonctionne l'impôt progressif : un exemple pratique pour l'impôt sur le revenu des personnes physiques en Thaïlande

Un expatrié percevant un revenu imposable net de 500 000 THB ne paie pas la retenue à la source 10% sur la totalité de ce montant. Au contraire :​

• Premiers 150 000 THB → Exonérés = 0 THB. La déclaration n'est pas obligatoire en dessous de ce seuil si aucune taxe n'est due, bien qu'elle soit conseillée pour les archives.
• Next 150,000 THB (150,001-300,000) → 5% = 7 500 THB
• Next 200,000 THB (300,001-500,000) → 10% = 20 000 THB
• Taxe totale : 27 500 THB (taux effectif de 5,5%)

Déductions et abattements fiscaux

Maximiser les déductions fiscales est le moyen le plus efficace de réduire l'impôt sur le revenu des personnes physiques en Thaïlande. Le Code des revenus offre un large éventail d'abattements personnels, de déductions pour assurances et d'incitations à l'investissement.

Allocations personnelles et familiales pour l'impôt sur le revenu des personnes physiques en Thaïlande

Type de déduction	Montant maximum (THB)
Abattement personnel (contribuable)	60,000
Allocation pour conjoint (si le conjoint n'a aucun revenu)	60,000
Allocation familiale (par enfant)	30,000 for each legitimate child, with no limit on how many. Adopted children are 30,000 each but no more than three children in total may be claimed, and if you already have three or more living legitimate children you cannot claim for an adopted child at all. Section 47 (1) (ค) allows the deduction only for a child who is a minor, or is under 25 and studying at university or another higher education institution, or has been declared incompetent or quasi-incompetent by a court and is in your care, and it is lost for a child who had assessable income of 30,000 baht or more in the tax year, not counting income exempt under section 42​
2e enfant ou plus né en 2018 ou après	60,000 per child: the ordinary 30,000 plus a further 30,000 for the second and any later legitimate child born in or after 2018, added by the Revenue Code Amendment Act (No. 46) B.E. 2561 for tax year 2561 onwards. Watch how birth order is counted, because it decides whether a child is the second: for this extra allowance section 47 (1) (ค) counts every child you have had, whether living or not. The three-child limit on the paragraph above is counted the other way, on living children only​
Dependent parent, and the parents of a spouse as well	30,000 per parent. The conditions are the ones in section 47 (1) (ญ) of the Revenue Code and they are not about where the parent lives: the parent must be 60 or over, must have income insufficient for subsistence, and must be in your care. The Revenue Department reads the income condition as assessable income of not more than 30,000 baht in the tax year, which is the test that disqualifies most claims
personne à charge handicapée ou incapable	60,000 per person. Section 47 (1) (ฎ) reaches a parent, spouse, legitimate or adopted child, a spouse’s parent or child, or another person for whom you are the legal guardian. The same 30,000 baht income ceiling applies to the dependent
frais liés à l'accouchement	Jusqu'à 60 000 par grossesse
Exonération de revenu pour les contribuables âgés (65 ans et plus)	Jusqu'à 190 000. Il s'agit d'une exonération de revenu supplémentaire, et non d'une déduction.

Déductions pour assurance et retraite

Type de déduction	Montant maximum (THB)
Primes d'assurance-vie (compagnie d'assurance thaïlandaise)	100 000
primes d'assurance maladie	25,000. Ministerial Regulation No. 365 (B.E. 2563), Royal Gazette 17 June 2020, raised this from the 15,000 set by Ministerial Regulation No. 334 and applies to premiums paid from 1 January 2020. The combined cap with life insurance in the row below is in the same instrument​
Plafond d'assurance combiné	100,000​
Parents’ health insurance (60+ years)	15 000
Cotisations au fonds de prévoyance	15% de revenus, plafond de 500 000​
Fonds commun de retraite (FCR)	30% of assessable income, capped at 500,000. Ministerial Regulation No. 357 (B.E. 2563), Royal Gazette 10 March 2020, raised the rate from 15% for income received from 1 January 2020. The units must be held at least five years from the first purchase and redeemed at 55 or older, or the relief is lost​
fonds d'assurance pension	15% de revenus, plafond de 200 000​
Fonds national d'épargne (FNE)	The amount actually paid in as savings, up to 500,000, and within the 500,000 combined retirement cap. That is clause 2 (90) of Ministerial Regulation No. 126, inserted by Ministerial Regulation No. 314 (B.E. 2559). The fund’s own annual ceiling is not fixed in the National Savings Fund Act: section 31 requires savings of at least 50 baht a month and no more than an amount prescribed by ministerial regulation, so check the current ceiling with the fund before relying on a figure​
Plafond de retraite combiné	500,000​

Autres déductions pour l'impôt sur le revenu des personnes physiques en Thaïlande

Type de déduction	Montant maximum (THB)
Intérêts hypothécaires	100 000
Cotisations de sécurité sociale	Actual amount contributed, up to 10,500 for 2026 (875 per month at the new Section 33 wage ceiling of 17,500). A reduced 3% rate applied from December 2025 to May 2026 in nine flood-hit southern provinces, so those employees deduct the lower amount actually paid.​
Thai ESG Fund investment (2024-2026)	30% de revenus, plafonné à 300 000​
Investissement dans l'entreprise sociale	100 000 par an
dons de bienfaisance (concession 100%/200%)	Up to 10% of subtotal net income. For gifts made from 1 January 2026, only donations recorded in the Revenue Department’s e-Donation system support the deduction​

Two temporary items that circulated in 2025 do not carry into 2026. The domestic tourism deduction (“Tiew Dee Mee Khuen”) under Ministerial Regulation No. 401 (B.E. 2568), published in the Royal Gazette on 19 November 2025, covered hotel, homestay and restaurant spending between 29 October and 15 December 2025 only: up to 10,000 THB on any tax invoice, a further 10,000 THB where the invoice was an e-Tax Invoice, and one and a half times those amounts for travel in the 55 listed secondary provinces. It belonged to the 2025 return, which was due on 31 March 2026, and no 2026 round has been approved as of 3 September 2026. The Thai ESG fund deduction (30% of assessable income, up to 300,000 THB, units held at least five years) applies to purchases made between 1 January 2024 and 31 December 2026 under Ministerial Regulation No. 395 (B.E. 2567), so 2026 is its final year unless it is extended. Deductions change every year, so check the current list before you file.

Which deductions changed for the 2026 tax year?

Three changes apply to income earned in 2026 and filed by 31 March 2027 (8 April online). None of them comes from the deduction “reform” announced in October 2025, which is covered in the next section and is not law.

1. The sécurité sociale deduction rose to a maximum of 10,500 THB. The Ministerial Regulation prescribing the minimum and maximum wages used as the base for Section 33 contributions, B.E. 2568, made under sections 7 and 46 of the Social Security Act B.E. 2533, given by the Minister of Labour on 11 December 2025, published in the Royal Gazette volume 142 part 81 Kor on 12 December 2025 and in force from 1 January 2026, raises the wage ceiling on which Section 33 contributions are calculated, in three steps. The employee rate stays at 5%, so the deductible amount rises with the ceiling:

Point	Monthly wage ceiling (THB)	Maximum employee contribution per month	Maximum deduction per year
Up to 31 December 2025	15,000	750	9,000
1 January 2026 to 31 December 2028	17,500	875	10,500
1 January 2029 to 31 December 2031	20,000	1,000	12,000
From 1 January 2032	23,000	1,150	13,800

Employees in the nine southern provinces covered by the flood relief (Trang, Nakhon Si Thammarat, Narathiwat, Pattani, Phatthalung, Yala, Songkhla, Satun and Surat Thani) paid a reduced 3% rate from December 2025 to May 2026 and deduct what they actually paid.

2. Donations must go through e-Donation. In August 2025 the Directeur-General of the Revenue Department wrote to the National Office of Buddhism that, from 1 January 2026, a donation to a temple, foundation, association, fund or other approved donee supports a tax deduction only if it is recorded in the Department’s e-Donation system. A paper receipt or anumodana certificate can still be issued, but the Department has said it will not support the deduction. As of 3 September 2026 we have not found a Ministerial Regulation or Director-General’s notification in the Royal Gazette giving this effect, and the Department’s own letter described it as a change it would make to the law. In practice the point is settled anyway: the e-filing system pre-fills donations from e-Donation data, and a 2026 donation that exists only on paper should be expected to be refused. Give by scanning the donee’s e-Donation QR code, or through a bank channel that reports to the system, and check the entry on the Department’s e-Donation portal before you file. The double deduction for e-Donation cadeaux to schools, universities and sports bodies is the same story in reverse: the Cabinet approved on 16 June 2026 two draft Royal Decrees extending it to gifts made from 1 January 2025 to 31 December 2027, but neither had reached the Royal Gazette when we last checked the Revenue Department’s own register of royal decrees on 4 September 2026, whose most recent entry is No. 807 of B.E. 2569 and which lists no decree extending this relief. So it cannot yet be claimed.

3. The shopping and travel stimulus deductions expired. Easy E-Receipt 2.0 under Ministerial Regulation No. 397 (B.E. 2568), published on 10 January 2025, covered purchases from 16 January to 28 February 2025 and is claimed in the 2025 return, not the 2026 one. The tourism deduction closed on 15 December 2025. Nothing has replaced either for 2026 spending.

Did Thailand cap tax deductions in 2026?

No. There is no ceiling on total deductions in Thai law, and income earned in 2026 is governed by the tables above. What actually happened:

• 14 October 2025: Deputy Prime Minister and Finance Minister Ekniti Nitithanprapas said the deduction system was “scattered”, floated a single ceiling on total deductions, and promised an operational framework by November 2025. The Finance Ministry’s permanent secretary said the earliest application would be income earned in 2026, because the Revenue Code would have to be amended.
• November 2025: no framework was published as an instrument.
• 12 December 2025: the House of Representatives was dissolved, freezing the reform with the rest of the legislative programme.
• 8 February 2026: general election, followed by a new government under Anutin Charnvirakul.
• July 2026: the Finance Ministry’s ten-point tax reform plan schedules “a revision of the personal income tax structure and a review of selected deductions and allowances” for 2027. The Bangkok Post’s report of the plan puts the projected revenue at 50 billion THB a year; a figure of 45.8 billion THB appears in other coverage of the same review. The same plan lists the top-up tax and a 1,000 THB outbound travel levy for 2027, and a VAT increase to 8.5% for 2028.

Status, checked 3 September 2026 against the Revenue Department’s registers of subordinate legislation: the Ministerial Regulations under the Revenue Code run to No. 401 (Royal Gazette 19 November 2025) and the Royal Decrees to No. 807 (23 August 2026), and none of them, nor any amending Act, imposes a ceiling on deductions. A ceiling would need a Revenue Code amendment passed by Parliament, or a Royal Decree where the Code already delegates the power, and either must be published in the Royal Gazette before it binds anyone. On the ministry’s own timetable the earliest realistic effect is income earned in 2027 and filed in 2028. Nothing needs doing today beyond keeping receipts and e-Donation records.

Is there an Easy E-Receipt for 2026?

No. On 3 September 2026 the Finance Minister said there is no plan to bring the measure back in the near term, citing leakage and the fact that the benefit goes mostly to higher earners. Easy E-Receipt 2.0 was the 2025 round: purchases from 16 January to 28 February 2025, up to 30,000 THB plus a further 20,000 THB on OTOP and community-enterprise goods, both requiring an e-Tax Invoice or e-Receipt. It is claimed in the 2025 return filed in early 2026 and does not apply to any 2026 spending. If a new round is approved it will come as a Ministerial Regulation under the Revenue Code and will appear in the Royal Gazette before it takes effect; this section will be updated when that happens.

Conventions de double imposition (CDI)

La Thaïlande a signé Double Taxation Agreements with 61 countries Afin d'éviter une double imposition des revenus, ces conventions fiscales sont devenues plus importantes que jamais avec la réforme des règles de transfert de fonds de 2024.

Comment les conventions fiscales protègent les expatriés

Les accords de transfert de technologie (ATT) fonctionnent principalement par le biais des méthode de crédit d'impôt étrangerSi l'impôt a déjà été payé sur le revenu dans le pays d'origine, ce montant peut être déduit de l'impôt thaïlandais dû sur ce même revenu. Ce crédit est limité au moindre des deux montants suivants : (a) l'impôt effectivement payé à l'étranger ou (b) l'impôt thaïlandais qui serait applicable à ce revenu.

Le 6 janvier 2026, le Département des recettes thaïlandais a publié un communiqué officiel. Outil de calcul du crédit d'impôt étranger. This helps residents correctly compute their allowable credits when filing PND 90 or PND 91 returns.​

Pays ayant conclu une convention de non-double imposition avec la Thaïlande

Thailand’s 61 DTA partners include:​

Asie-Pacifique : Australie, Bangladesh, Cambodge, Chine, Hong Kong, Inde, Indonésie, Japon, Corée, Laos, Malaisie, Myanmar, Népal, Nouvelle-Zélande, Pakistan, Philippines, Singapour, Sri Lanka, Taïwan, Vietnam

Europe: Arménie, Autriche, Biélorussie, Belgique, Bulgarie, Chypre, République tchèque, Danemark, Estonie, Finlande, France, Allemagne, Hongrie, Irlande, Italie, Luxembourg, Pays-Bas, Norvège, Pologne, Roumanie, Russie, Seychelles, Slovénie, Espagne, Suède, Suisse, Turquie, Ukraine, Royaume-Uni

Amériques : Canada, Chili, États-Unis

Moyen-Orient et Afrique : Bahreïn, Israël, Koweït, Maurice, Oman, Afrique du Sud, Tadjikistan, Émirats arabes unis, Ouzbékistan

Considérations particulières relatives aux conventions de double imposition pour les pays d'expatriation courants

• Sécurité sociale américaine : Généralement imposable uniquement aux États-Unis en vertu de la convention fiscale, pas en Thaïlande.
• Pensions d'État canadiennes (RPC/SV) : Généralement imposable uniquement au Canada.
• Pensions du gouvernement australien : Généralement imposable uniquement en Australie.
• Pensions privées/employeurs : Généralement sont Imposable en Thaïlande en cas de transfert, bien que des crédits d'impôt du pays d'origine puissent s'appliquer.
• Citoyens américains : Due to a “Savings Clause” in the US-Thailand DTA, Americans should primarily use US mechanisms (Foreign Tax Credit or FEIE) to mitigate double taxation.​

Visa LTR : Exonération d’impôt sur les revenus étrangers

Le Visa de résident de longue durée (LTR) offre l'avantage fiscal le plus important dont bénéficient les expatriés éligibles. Royal Decree No. 743 (B.E. 2565), published in the Royal Gazette on 23 May 2022, three of the four LTR categories receive a complete exemption from personal income tax on foreign-sourced income brought into Thailand. Section 5 of the decree frames it precisely: the exemption covers assessable income under section 40 of the Revenue Code arising in a previous tax year from employment or business carried on abroad, or from property situated abroad, and then brought into the country.​​

Catégorie de visa LTR	Impôt sur le revenu étranger	Exigences
Citoyens du monde fortunés	Exempter	Actif de plus de 1 million USD, investissement en Thaïlande de plus de 500 000 USD
Retraités fortunés	Exempter	80 000 $+/an de revenus passifs
Professionnels travaillant depuis la Thaïlande	Exempter	Salaire de 80 000 USD et plus par an, employeur établi
Des professionnels hautement qualifiés	Not exempt. Section 5 of the decree lists only the three categories above, so this category pays tax on foreign income brought in on the ordinary rules. What section 3 gives instead is a flat 17% on Thai employment income from a targeted-industry employer	Employment by a company in a targeted industry under the competitiveness-enhancement law, the investment promotion law or the Eastern Economic Corridor law​

L'exemption s'applique from the date the visa LTR is granted and remains valid while the visa is active. It does not apply retroactively to remittances made before visa approval. Those timing conditions are not in the decree itself: section 6 leaves the qualifications and conditions to a Director-General notification, which for this decree is Notification on Income Tax No. 427, and section 7 suspends the relief for any tax year in which the conditions are not met, for that year alone.​

Fiscalité des cryptomonnaies et des actifs numériques

La Thaïlande a mis en œuvre un exonération d'impôt sur le revenu personnel pendant cinq ans sur plus-values réalisées grâce aux cryptomonnaies en Thaïlande et les cessions de jetons numériques, à compter du Du 1er janvier 2025 au 31 décembre 2029.

Conditions essentielles pour bénéficier de l'exemption :

• Les transactions doivent être exécutées par le biais de bourses, courtiers ou négociants agréés par la SEC en Thaïlande.
• L'exemption s'applique à individus seulement, companies remain subject to 20% impôt sur les sociétés.
• Les transactions de gré à gré ou sur des plateformes non agréées restent imposables au taux progressif standard.

Une documentation adéquate de toutes les transactions d'actifs numériques pendant la période d'exemption est essentielle pour la conformité future lorsque le congé fiscal expirera.

Loss relief is a separate rule, and it is older. It does not come from the 2025 to 2029 exemption. Ministerial Regulation No. 380 (B.E. 2565), which added clause 2(104) to Ministerial Regulation No. 126 (B.E. 2509), exempts an amount of gain equal to the losses made on cryptocurrency or digital token transfers in the same tax year. It applies only to gains and losses on transfers carried out in a licensed digital asset exchange, it has run since 14 May 2018, and it has no end date. Two points follow that are easy to get wrong. The relief is capped at the amount of the losses, so it cannot produce a deductible net loss and nothing is carried forward to another year. And it is narrower than the exemption above: it covers the exchange only, not brokers or dealers.

The conditions sit in the Director-General’s Notification on Income Tax No. 424 of 24 March 2022. Gains and losses must be computed by a generally accepted accounting method, the same method must be used for the whole tax year, and the closing value at year end becomes the cost carried forward. The taxpayer must also keep an account of every transfer, showing at least the ticker, the date and time, the transaction type, the quantity, the price, the baht value, the transfer fee and the cost, and must be able to produce it to an assessment officer. While the 2025 to 2029 exemption is running it takes the whole gain on a licensed venue out of the computation, so the loss rule has little left to do; it matters for tax years before 2025 and after 2029.

Comment obtenir un numéro d'identification fiscale thaïlandais (TIN)

Tout expatrié qui doit déclarer ses impôts doit d'abord obtenir un Numéro d'identification fiscale (NIF) du département des impôts thaïlandais. Sans numéro d'identification fiscale (TIN), les déclarations de revenus ne peuvent pas être déposées et certaines opérations bancaires ou immobilières peuvent être restreintes.

Qui a besoin d'une boîte en fer-blanc ?

• Employés ayant des employeurs thaïlandais (généralement organisés par l'entreprise).
• Retraités, nomades numériques et travailleurs indépendants qui sont résidents fiscaux et rapatrient des revenus.
• Des étrangers vendant des biens immobiliers en Thaïlande.
• Des propriétaires d'entreprise rapatriant des bénéfices étrangers en Thaïlande.

Comment postuler

1. Préparer les documents : Passeport, visa ou tampon d'entrée, justificatif de domicile correspondant à l'enregistrement TM30.
2. Remplissez le formulaire LP 10.1 avec des informations personnelles, la nationalité, le numéro de passeport et l'adresse en Thaïlande.
3. Rendez-vous au bureau des recettes du district responsable de l'adresse résidentielle
4. Soumettre des documents, officers will verify and, if everything matches, issue the TIN. Processing can be same-day in many offices.

Déclaration de revenus personnels en Thaïlande

Dates limites de dépôt

Méthode de classement	Date limite	Formulaire
Classement de documents	31 mars de l'année suivante	PND 90 ou PND 91
Dépôt électronique (en ligne)	8 avril de l'année suivante (prolongation de 8 jours).
Rendement semestriel (revenus autres que salariaux)	Fin septembre	PND 94

J90 vs J91

• PND 91 est destiné aux contribuables avec revenus d'emploi seulement (salaire provenant d'un seul employeur).
• PND 90 est destiné aux contribuables avec sources de revenus multiples. Exemples : revenus d'emploi et locatifs, transferts de fonds de l'étranger, revenus de placement, travail indépendant ou revenus d'entreprise.

La plupart des expatriés percevant des transferts de revenus étrangers devront déposer une demande. PND 90.

Comment déclarer ses impôts sur le revenu des particuliers en ligne (déclaration électronique) en Thaïlande

1. Inscrivez-vous sur efiling.rd.go.th en utilisant le numéro d'identification fiscale et les données personnelles.
2. Connectez-vous et sélectionnez le formulaire correct (PND 90 ou PND 91).
3. Saisissez tous les détails de vos revenus pour l'année fiscale, y compris les revenus de source thaïlandaise et les revenus étrangers remis.
4. Déductions fiscales : allocations, primes d'assurance, dons et cotisations de retraite.
5. Vérifier le calcul des impôts et soumettre.
6. Payez tout impôt dû par virement bancaire, carte de crédit ou paiement par code QR.

Sanctions pour non-respect de l'impôt sur le revenu des personnes physiques en Thaïlande

Violation	Peine
Failing to file	A criminal fine of pas plus de 2 000 THB. It is a single fine, not a monthly one, and it does not apply where you show the failure was unavoidable
Paiement tardif	A surcharge of 1.5% per month or part of a month on the tax, calculated on the tax alone and not on any penalty. It falls to 0.75% where the Director-General has approved an extension and you pay within it, and it can never exceed the amount of tax itself
Filing a return that understates the tax	A penalty of one times the tax payable, on top of the tax
Not filing at all, where the Department then assesses you	A penalty of two times the tax payable. This is the row most guides omit, and it is double the one above
Fraude/évasion intentionnelle	De 3 mois à 7 ans d'emprisonnement and fines of 2,000-200,000 THB​
échec de la conservation des enregistrements	Des registres doivent être tenus pour au moins 5 ans​

Stratégies de planification fiscale pour les expatriés en Thaïlande

1. Utiliser en priorité les fonds antérieurs à 2024

Remit from accounts holding savings earned before January 1, 2024. Keep those funds in an account that has taken nothing in since, so the source of the remittance can be identified from the statements rather than from an assumption about the order in which money is spent.​

2. Gérer sa résidence fiscale de manière stratégique

Spending fewer than 180 days in Thailand in a calendar year means you are not a Thai tax resident for that year, and foreign-sourced income arising in that year is outside the Thai net for good, whenever you bring it in. Monitor the day count carefully, especially when travelling in and out. Note the limit of this. It works on the year the income arises. On the Revenue Department’s stated position, dropping below 180 days in the year you remit money that arose in a resident year does not remove the charge. Its four-case table tests residence only in the year the income arose, and taxes the remittance whenever the money is brought in. Plan on the arising year, not the remittance year, and take advice before relying on any reading of the point that a court has not tested.

3. Maximiser les crédits d'impôt étrangers au titre des conventions fiscales

Claim credits for taxes paid in the home country using the Revenue Department’s new Foreign Tax Credit Calculator. Obtain a Certificat de résidence from the home country’s tax authority and include it with the Thai tax filing.

4. Maximiser les déductions thaïlandaises

Take full advantage of the 60,000 THB personal allowance, spouse and child allowances, insurance premiums, and retirement fund contributions. These can significantly reduce the effective tax rate. For 2026, give through e-Donation if you want the donation deduction, and note that the social security deduction now reaches 10,500 THB.​

5. Envisagez un visa LTR.

Pour les expatriés qui atteignent les seuils financiers, le visa LTR offre une exonération totale d'impôt sur les revenus étrangers. Cela peut permettre d'économiser des centaines de milliers de bahts par an pour les retraités à hauts revenus et les professionnels nomades.

6. Versements échelonnés pour les tranches d'imposition inférieures

Durant les années où les revenus de source thaïlandaise sont plus faibles, des remises plus importantes peuvent tomber dans des tranches d'imposition progressives inférieures. Planifier le moment des transferts peut optimiser la charge fiscale globale.

Erreurs courantes des expatriés

1. Mélanger les fonds d'avant 2024 et ceux d'après 2024 in a single account without documentation, the entire transfer may be treated as taxable.​
2. Failing to trace funds used for ATM withdrawals and card payments. Check whether the transaction brings assessable foreign income into Thailand; do not treat all spending as income or assume a foreign card avoids the remittance rules.​
3. En supposant que les modifications fiscales proposées soient adoptées., the two-year grace period has pas a été promulguée. Dossier basé sur les règles en vigueur.
4. Ne pas déposer de déclaration when income is below the taxable threshold, filing still creates a paper trail and avoids late filing penalties.​
5. Confusion entre le visa thaïlandais Privilege (Élite) et le visa LTR., only the LTR visa provides foreign income tax exemption.​
6. Ignorer les conventions de double imposition, many expats overpay by not claiming foreign tax credits they are legally entitled to.​

Nos tarifs

Parler avec nous

Les questions fiscales qui dépendent de votre résidence, de votre situation au regard des traités ou de la source d'un virement valent bien une heure avec un avocat avant de déposer votre déclaration. Les consultations coûtent 2 000 THB par heure et vous recevez un devis écrit avant tout travail supplémentaire. Vous pouvez réserver une consultation directement.

Points clés à retenir pour les expatriés

Pour bien gérer l'impôt sur le revenu des personnes physiques en Thaïlande, il est essentiel de connaître les modifications apportées à la réglementation sur les transferts de fonds en 2024, d'utiliser judicieusement les déductions et les conventions fiscales, et de déclarer ses revenus dans les délais impartis. Les expatriés doivent obtenir un numéro d'identification fiscale (TIN), identifier les catégories de revenus concernées, documenter soigneusement les fonds perçus avant 2024 et ne jamais considérer comme acquis un projet de loi. Un conseil fiscal personnalisé reste la solution la plus sûre pour garantir la conformité et optimiser sa situation fiscale.

Ce guide est fourni à titre informatif par ThaiLawOnline.com. La législation fiscale évolue fréquemment. Consultez un conseiller fiscal qualifié pour obtenir des conseils adaptés à votre situation.

Liens concernant l'impôt sur le revenu des personnes physiques en Thaïlande :

• Explication de l'impôt sur le revenu des personnes physiques (IRPP) par le Département des recettes de Thaïlande
• Comment obtenir un numéro d'identification fiscale en Thaïlande

Foire aux questions

✓ Vérifié sur plus de 84,000 arrêts de la Cour suprême, base Vortex

Last reviewed: 5 September 2026. This review was about the deduction and allowance figures, the filing deadline and the LTR exemption, read against primary instruments rather than against the Revenue Department’s summary tables. Four figures that a previous pass had marked as unverified were checked and three are correct: the 25,000 health insurance deduction and its 100,000 combined cap with life insurance come from Ministerial Regulation No. 365 (B.E. 2563), Royal Gazette 17 June 2020, which replaced the 15,000 in Ministerial Regulation No. 334 that the Department’s tax-year-2560 table still shows; the RMF rate of 30% of assessable income capped at 500,000 comes from Ministerial Regulation No. 357 (B.E. 2563), Royal Gazette 10 March 2020, which raised it from 15%; and the 60,000 for a second or later child born in or after 2018 is section 47 (1) (c) of the Revenue Code as amended by the Revenue Code Amendment Act (No. 46) B.E. 2561. The fourth was wrong in what it emphasised: the National Savings Fund entry gave the fund’s own contribution ceiling and not the tax rule, which is clause 2 (90) of Ministerial Regulation No. 126 inserted by Ministerial Regulation No. 314 (B.E. 2559). The child rows were also carrying amounts with none of the section 47 (1) (c) conditions attached, and those have been added, including the two different birth-order counting rules. The Department’s register of ministerial regulations was enumerated from No. 340 to No. 401 and its register of Royal Decrees to No. 807, and nothing later touches these deductions or the LTR exemption. The filing deadline was checked against section 56 and the Ministry of Finance announcement on internet filing (No. 9), Royal Gazette 16 December 2025, which grants a further eight days. The LTR exemption was read in Royal Decree No. 743 (B.E. 2565), Royal Gazette 23 May 2022: section 5 exempts only the wealthy global citizen, retiree and work-from-Thailand categories, and section 3 gives the highly-skilled category a 17% rate on Thai employment income instead. Not verified from a primary source and left as written: the double taxation agreement country list and its per-country notes, the tax identification number and e-filing procedure, the detailed LTR conditions in Director-General Notification No. 427, and the National Savings Fund’s own annual contribution ceiling, which section 31 of the National Savings Fund Act leaves to a ministerial regulation that is not published in any source reachable from here.