Évalué par Wichuda Atthamethakon, LL.M., titulaire de la licence de l’Ordre des avocats thaïlandais 3149/2556, pour ThaiLawOnline, un cabinet d’avocats thaïlandais œuvrant pour des étrangers depuis 2006.
Dernière mise à jour :
A written memo that tells you how Thai income tax applies to you as a retiree or expat living in Thailand. We look at the days you spend here, the money you bring in, your pension and your filing duties, and set out the answer in writing, with the sections of Thai law it rests on.
- Who it is for: retirees and expats who live in Thailand for part or all of the year and receive income from abroad.
- Frais : 3 900 THB forfaitaires, une consultation d'une heure incluse.
- What you receive: une note écrite en droit thaïlandais, et une consultation d'une heure pour la parcourir avec vous.
- Champ d'application : ThaiLawOnline is a Thai law firm. We advise under Thai law only and do not advise on the tax law of your home country.
- Send us your questions and the facts listed below.
- Commandez la note (3 900 THB). Nous la livrons dans les dix jours ouvrables suivant le paiement et la réception de toutes les informations.
- We prepare the memo under the Revenue Code and the Revenue Department’s instructions.
- Nous parcourons la note avec vous lors d'une consultation d'une heure.
Table des matières
Êtes-vous résident fiscal thaïlandais ?
En vertu de la Code des recettes section 41 paragraph 3, a person who stays in Thailand for one or several periods totalling 180 days or more in a tax year is a Résident fiscal thaïlandais. The tax year is the calendar year. Your visa type does not decide residence; your days in the country do.
Count your days for each calendar year separately. A retiree who spends winter in Thailand and summer at home can be resident one year and non-resident the next.
Revenus étrangers rapatriés en Thaïlande depuis le 1er janvier 2024
Section 41 paragraph 2 taxes a resident on assessable income from work or business abroad, or from property abroad, when that income is brought into Thailand. Revenue Department Instruction Por. 161/2566, as amended by Por. 162/2566, applies this to revenus étrangers brought in from 1 January 2024, in the tax year it is brought in, but not to income that arose before 1 January 2024. These are departmental instructions to revenue officers, not amendments to the Code.
In practice, the Revenue Department’s two-part test is: the income arose on or after 1 January 2024 in a year in which you were resident, and you brought it into Thailand in that year or a later one. Money you saved before 2024 is outside the rule. Our guide to foreign income tax in 2026 explains the rule in detail, and the remittance tax tracker follows the proposed exemption law.
Pensions
Section 40(1) lists pensions among income from employment. A pension paid from abroad to a Thai resident falls under the remittance rule above when it is brought into Thailand. Whether Thailand may tax a particular pension can also depend on a tax treaty, which is why the memo looks at the source and type of each pension separately.
Conventions fiscales
La Thaïlande dispose de accords de double imposition with many countries. A treaty can give the right to tax a type of income to one country only, or allow both to tax it with a credit for the tax paid in the other. Government pensions, private pensions and social security payments are often treated differently. The memo reads the treaty between Thailand and your country on the points that matter for you, from the Thai side only.
Dates et formulaires de déclaration
Section 56 requires an annual return for the previous tax year to be filed within March. A single person must file if assessable income exceeded 60,000 baht, or 120,000 baht where it is employment income only; a married person must file above 120,000 baht, or 220,000 baht for employment income only. The annual return for individuals is form PND 90, or PND 91 for those with employment income only.
Section 56 bis adds a half-year return within September for certain types of income, such as rent, received from January to June. Tax is computed under section 48 at the progressive rates of the Code. You need a Thai tax ID number before you can file.
Ce que couvre la note, et ce qu'elle ne couvre pas
- Your residence status for the years you ask about, from your travel dates
- Which of your foreign income is taxable in Thailand when brought in, and which is not
- Your pension and investment income under Thai law and the relevant treaty, from the Thai side
- Whether you must file, which form, and by when
- What records to keep to show the origin and date of money you bring in
The memo does not cover the tax law of your home country, does not prepare or file your return, and does not represent you before the Revenue Department. ThaiLawOnline is a Thai law firm and advises under Thai law only. For your home-country position, consult an adviser there.
Que nous envoyer
- Your nationality and your visa type
- Your entry and exit dates for each year in question
- Each source of income: pension, salary, rent, dividends, interest, capital gains, with the country and approximate amount
- How and when you transfer money to Thailand, and whether it comes from savings made before 2024
- Your questions, in writing
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Dites-nous ce dont vous avez besoin. Un avocat thaïlandais agréé le lit et répond avec un tarif fixe, et non une estimation horaire.
Liens connexes : Personal income tax in Thailand, Retirement visa requirements, Cost to retire in Thailand.
Foire aux questions
Les retraités paient-ils l'impôt en Thaïlande ?
A retiree who is a Thai tax resident, meaning 180 days or more in Thailand in a calendar year under Revenue Code section 41, is taxed on foreign income brought into Thailand under the current Revenue Department instructions. Whether tax is actually due depends on the type of income, its date and any tax treaty.
L'épargne constituée avant 2024 est-elle imposée lors de son rapatriement ?
No. Instruction Por. 162/2566 excludes assessable income that arose before 1 January 2024. Keep records that show when the money was earned.
Ma pension est-elle imposable en Thaïlande ?
Pensions are income under Revenue Code section 40(1). A foreign pension brought into Thailand by a resident can be taxable, but a tax treaty may give the right to tax it to the paying country only. The memo checks this for each pension.
Quand dois-je déclarer ?
The annual return for the previous year is due within March under section 56, if your income exceeds the thresholds in that section.
Est-ce la même chose que la consultation à 2 000 THB ?
Non. La note fiscale coûte 3 900 THB et comprend la note écrite et une consultation d'une heure. La consultation à 2 000 THB seule est un entretien oral, sans note écrite.
Conseillez-vous sur l'impôt de mon pays d'origine ?
No. ThaiLawOnline is a Thai law firm and advises under Thai law only. Consult an adviser in your home country for your position there.
Pouvez-vous déposer ma déclaration thaïlandaise ?
The memo does not include filing. Ask us if you need help, and we will tell you what is possible.
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