{"id":12660,"date":"2026-11-10T05:20:10","date_gmt":"2026-11-09T22:20:10","guid":{"rendered":"https:\/\/www.thailawonline.com\/thai-tax-for-retirees-2\/"},"modified":"2026-11-10T05:51:58","modified_gmt":"2026-11-09T22:51:58","slug":"thai-tax-for-retirees","status":"publish","type":"page","link":"https:\/\/www.thailawonline.com\/fr\/thai-tax-for-retirees\/","title":{"rendered":"Imp\u00f4t tha\u00eflandais des retrait\u00e9s et expatri\u00e9s : note fiscale \u00e9crite \u00e0 forfait"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>A written memo that tells you how Thai income tax applies to you as a retiree or expat living in Thailand.<\/strong> 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.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Who it is for:<\/strong> retirees and expats who live in Thailand for part or all of the year and receive income from abroad.<\/li>\n\n\n<li><strong>Frais\u00a0:<\/strong> 3 900 THB forfaitaires, une consultation d'une heure incluse.<\/li>\n\n\n<li><strong>What you receive:<\/strong> une note \u00e9crite en droit tha\u00eflandais, et une consultation d'une heure pour la parcourir avec vous.<\/li>\n\n\n<li><strong>Champ d'application :<\/strong> ThaiLawOnline is a Thai law firm. We advise under Thai law only and do not advise on the tax law of your home country.<\/li>\n\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Send us your questions and the facts listed below.<\/li>\n\n\n<li>Commandez la note (3 900 THB). Nous la livrons dans les dix jours ouvrables suivant le paiement et la r\u00e9ception de toutes les informations.<\/li>\n\n\n<li>We prepare the memo under the Revenue Code and the Revenue Department&#8217;s instructions.<\/li>\n\n\n<li>Nous parcourons la note avec vous lors d'une consultation d'une heure.<\/li>\n\n<\/ol>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.thailawonline.com\/fr\/produit\/thai-tax-memo-retirees\/\">Commander la note fiscale, 3 900 THB<\/a><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Table des mati\u00e8res<\/h2><nav><ul><li class=\"\"><a href=\"#residence\">\u00cates-vous r\u00e9sident fiscal tha\u00eflandais ?<\/a><\/li><li class=\"\"><a href=\"#remittance\">Revenus \u00e9trangers rapatri\u00e9s en Tha\u00eflande depuis le 1er janvier 2024<\/a><\/li><li class=\"\"><a href=\"#pensions\">Pensions<\/a><\/li><li class=\"\"><a href=\"#treaties\">Conventions fiscales<\/a><\/li><li class=\"\"><a href=\"#filing\">Dates et formulaires de d\u00e9claration<\/a><\/li><li class=\"\"><a href=\"#scope\">Ce que couvre la note, et ce qu'elle ne couvre pas<\/a><\/li><li class=\"\"><a href=\"#send\">Que nous envoyer<\/a><\/li><li class=\"\"><a href=\"#quote\">Obtenir un devis \u00e0 forfait<\/a><\/li><li class=\"\"><a href=\"#faq\">Foire aux questions<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"residence\">\u00cates-vous r\u00e9sident fiscal tha\u00eflandais ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En vertu de la <a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/UlRsZkRZZGI0RkVYeUh3ZEFyaS9tUT09\" target=\"_blank\" rel=\"noopener\">Code des recettes<\/a> 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 <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/tax-resident\/\">R\u00e9sident fiscal tha\u00eflandais<\/a>. The tax year is the calendar year. Your visa type does not decide residence; your days in the country do.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"remittance\">Revenus \u00e9trangers rapatri\u00e9s en Tha\u00eflande depuis le 1er janvier 2024<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">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 <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/foreign-sourced-income\/\">revenus \u00e9trangers<\/a> 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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In practice, the Revenue Department&#8217;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 <a href=\"https:\/\/www.thailawonline.com\/fr\/thailand-foreign-income-tax-2026-what-actually-applies\/\">guide to foreign income tax in 2026<\/a> explains the rule in detail, and the <a href=\"https:\/\/www.thailawonline.com\/fr\/thailand-remittance-tax-exemption-status\/\">remittance tax tracker<\/a> follows the proposed exemption law.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"pensions\">Pensions<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"treaties\">Conventions fiscales<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La Tha\u00eflande dispose de <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/double-tax-agreement\/\">accords de double imposition<\/a> 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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"filing\">Dates et formulaires de d\u00e9claration<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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 <a href=\"https:\/\/www.thailawonline.com\/fr\/register-a-tax-id-number-in-thailand\/\">Thai tax ID number<\/a> before you can file.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"scope\">Ce que couvre la note, et ce qu'elle ne couvre pas<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Your residence status for the years you ask about, from your travel dates<\/li>\n\n\n<li>Which of your foreign income is taxable in Thailand when brought in, and which is not<\/li>\n\n\n<li>Your pension and investment income under Thai law and the relevant treaty, from the Thai side<\/li>\n\n\n<li>Whether you must file, which form, and by when<\/li>\n\n\n<li>What records to keep to show the origin and date of money you bring in<\/li>\n\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"send\">Que nous envoyer<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Your nationality and your visa type<\/li>\n\n\n<li>Your entry and exit dates for each year in question<\/li>\n\n\n<li>Each source of income: pension, salary, rent, dividends, interest, capital gains, with the country and approximate amount<\/li>\n\n\n<li>How and when you transfer money to Thailand, and whether it comes from savings made before 2024<\/li>\n\n\n<li>Your questions, in writing<\/li>\n\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"quote\">Obtenir un devis \u00e0 forfait<\/h2>\n\n\n<div class=\"tlo-qf\" id=\"tlo-qf-1\">\n\t<h3 class=\"tlo-qf__h\">Demander un devis forfaitaire<\/h3>\n\t\t\t<p class=\"tlo-qf__sub\">Dites-nous ce dont vous avez besoin. Un avocat tha\u00eflandais agr\u00e9\u00e9 le lit et r\u00e9pond avec un tarif fixe, et non une estimation horaire.<\/p>\n\t\t<form class=\"tlo-qf__form\" data-nonce=\"26a7344c6d\" novalidate action=\"\">\n\t\t<label class=\"tlo-qf__l\">Votre nom\n\t\t\t<input type=\"text\" name=\"qf_name\" required autocomplete=\"name\">\n\t\t<\/label>\n\t\t<label class=\"tlo-qf__l\">Courriel ou WhatsApp\n\t\t\t<input type=\"text\" name=\"qf_contact\" required autocomplete=\"email\" placeholder=\"vous@example.com ou +66 ...\">\n\t\t<\/label>\n\t\t<label class=\"tlo-qf__l\">Sur quoi avez-vous besoin d'aide ?\n\t\t\t<select name=\"qf_service\" required>\n\t\t\t\t\t\t\t\t\t<option value=\"Divorce\" >divorce<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Child custody or maintenance\" >Garde d'enfants ou pension alimentaire<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Prenuptial agreement\" >contrat pr\u00e9nuptial<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Marriage or family matter\" >Affaire de mariage ou de famille<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Last will or inheritance\" >Testament ou succession<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Property purchase or transfer\" >Achat ou transfert de propri\u00e9t\u00e9<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Lease, usufruct or superficies\" >Bail, usufruit ou droit de superficie<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Company registration or corporate\" >Immatriculation de soci\u00e9t\u00e9 ou droit des soci\u00e9t\u00e9s<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Work permit or employment\" >Permis de travail ou emploi<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Visa or immigration\" >Visa ou immigration<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Tax or revenue matter\"  selected='selected'>Affaire fiscale<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Notary or document legalisation\" >Notaire ou l\u00e9galisation de documents<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Criminal matter\" >Affaire p\u00e9nale<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Something else\" >Autre chose<\/option>\n\t\t\t\t\t\t\t<\/select>\n\t\t<\/label>\n\t\t<label class=\"tlo-qf__l\">Bri\u00e8vement, votre situation\n\t\t\t<textarea name=\"qf_message\" rows=\"4\"><\/textarea>\n\t\t<\/label>\n\t\t<div class=\"tlo-qf__hp\" aria-hidden=\"true\">\n\t\t\t<label>Laissez ce champ vide<input type=\"text\" name=\"qf_website\" tabindex=\"-1\" autocomplete=\"off\"><\/label>\n\t\t<\/div>\n\t\t<button type=\"submit\" class=\"tlo-qf__btn\">Obtenir un devis \u00e0 forfait<\/button>\n\t\t<p class=\"tlo-qf__promise\">Nous r\u00e9pondons sous 24 \u00e0 48 heures.<\/p>\n\t\t<p class=\"tlo-qf__msg\" role=\"status\" aria-live=\"polite\"><\/p>\n\t<input type=\"hidden\" name=\"trp-form-language\" value=\"fr\"\/><\/form>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Liens connexes : <a href=\"https:\/\/www.thailawonline.com\/fr\/personal-income-tax-in-thailand\/\">Personal income tax in Thailand<\/a>, <a href=\"https:\/\/www.thailawonline.com\/fr\/thailand-retirement-visa-requirements\/\">Retirement visa requirements<\/a>, <a href=\"https:\/\/www.thailawonline.com\/fr\/cost-to-retire-in-thailand-2026\/\">Cost to retire in Thailand<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"faq\">Foire aux questions<\/h2>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list\">\n<div id=\"faq-question-42015343270\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Les retrait\u00e9s paient-ils l'imp\u00f4t en Tha\u00eflande ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>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.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-42015343271\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">L'\u00e9pargne constitu\u00e9e avant 2024 est-elle impos\u00e9e lors de son rapatriement ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>No. Instruction Por. 162\/2566 excludes assessable income that arose before 1 January 2024. Keep records that show when the money was earned.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-42015343272\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Ma pension est-elle imposable en Tha\u00eflande ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>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.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-42015343273\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Quand dois-je d\u00e9clarer ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>The annual return for the previous year is due within March under section 56, if your income exceeds the thresholds in that section.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-42015343274\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Est-ce la m\u00eame chose que la consultation \u00e0 2 000 THB ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Non. La note fiscale co\u00fbte 3 900 THB et comprend la note \u00e9crite et une consultation d'une heure. La consultation \u00e0 2 000 THB seule est un entretien oral, sans note \u00e9crite.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-42015343275\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Conseillez-vous sur l'imp\u00f4t de mon pays d'origine ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>No. ThaiLawOnline is a Thai law firm and advises under Thai law only. Consult an adviser in your home country for your position there.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-42015343276\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Pouvez-vous d\u00e9poser ma d\u00e9claration tha\u00eflandaise ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>The memo does not include filing. Ask us if you need help, and we will tell you what is possible.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>A written memo that tells you how Thai income tax applies to you as a retiree or expat living in [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":12650,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"pmpro_default_level":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","tlo_reviewed_on":"","tlo_reviewed_by":"","tlo_edited_by":"","tlo_changelog":"","tlo_authority_on":"","tlo_box_sections":"","tlo_box_cases":"","rank_math_focus_keyword":"Thai tax for retirees","rank_math_title":"Thai Tax for Retirees | Written Tax Memo Under Thai Law","rank_math_description":"Thai tax for retirees and expats: tax residence, foreign income brought in since 2024, pensions and filing, in a fixed-fee written memo under Thai law.","rank_math_breadcrumb_title":"Thai Tax For Retirees","rank_math_canonical_url":""},"class_list":["post-12660","page","type-page","status-publish","has-post-thumbnail","hentry","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages\/12660","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/comments?post=12660"}],"version-history":[{"count":1,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages\/12660\/revisions"}],"predecessor-version":[{"id":12696,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages\/12660\/revisions\/12696"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/media\/12650"}],"wp:attachment":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/media?parent=12660"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}