{"id":242,"date":"2024-03-30T12:45:23","date_gmt":"2024-03-30T05:45:23","guid":{"rendered":"https:\/\/www.thailawonline.com\/personal-income-tax-in-thailand\/"},"modified":"2026-09-17T22:13:45","modified_gmt":"2026-09-17T15:13:45","slug":"personal-income-tax-in-thailand","status":"publish","type":"page","link":"https:\/\/www.thailawonline.com\/fr\/personal-income-tax-in-thailand\/","title":{"rendered":"Imp\u00f4t sur le revenu des personnes physiques en Tha\u00eflande : Guide complet 2026 pour les expatri\u00e9s"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>Foreign-income scope checked on 17 September 2026.<\/strong> The Revenue Department\u2019s <a href=\"https:\/\/www.rd.go.th\/fileadmin\/user_upload\/porphor\/GuideTaxFromAbroad_EN.pdf\" target=\"_blank\" rel=\"noopener\">foreign-tax-credit guidance<\/a> excludes foreign income earned before 1 January 2024 from the new remittance interpretation. Its <a href=\"https:\/\/www.rd.go.th\/region\/05\/fileadmin\/063\/004_pdf\/FOREIGNERS_PAY_TAX2024.pdf\" target=\"_blank\" rel=\"noopener\">foreign-income guidance<\/a> explains the residence and remittance conditions. A transfer or payment must be traced to its source; spending and taxable income are not interchangeable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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 <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/tax-resident\/\">tax residency<\/a> rules to the 2024 foreign income remittance changes, deductions, filing procedures, and tax-saving strategies.<\/p>\n\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img alt=\"Imp\u00f4t sur le revenu des personnes physiques en Tha\u00eflande\" class=\"wp-image-31160 tlo-responsive-img\" decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.thailawonline.com\/wp-content\/uploads\/2026\/03\/Personal-Income-Tax-in-Thailand-1-1-768x429.png\" style=\"width:800px\"\/><\/figure>\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=\"#what-is-tax-residency-in-thailand\">Qu&#039;est-ce que la r\u00e9sidence fiscale en Tha\u00eflande\u00a0?<\/a><\/li><li class=\"\"><a href=\"#the-2024-foreign-income-remittance-rule-por1612566\">R\u00e8gle de 2024 sur le transfert des revenus \u00e9trangers (Por.161\/2566)<\/a><\/li><li class=\"\"><a href=\"#what-changed-on-january-1-2024\">Qu&#039;est-ce qui a chang\u00e9 le 1er janvier 2024 ?<\/a><\/li><li class=\"\"><a href=\"#pre-2024-income-protection-por1622566\">Protection du revenu avant 2024 (Por.162\/2566)<\/a><\/li><li class=\"\"><a href=\"#what-counts-as-a-remittance\">What Counts as a \u201cRemittance\u201d<\/a><\/li><li class=\"\"><a href=\"#proposed-two-year-remittance-tax-exemption-pending\">Proposition d&#039;exon\u00e9ration fiscale de deux ans sur les transferts de fonds (en attente)<\/a><\/li><li class=\"\"><a href=\"#current-status-not-enacted\">\u00c9tat actuel : NON promulgu\u00e9<\/a><\/li><li class=\"\"><a href=\"#eight-categories-of-assessable-income-in-thailand\">Huit cat\u00e9gories de revenus imposables en Tha\u00eflande<\/a><\/li><li class=\"\"><a href=\"#thailand-personal-income-tax-rates-2026\">Personal Income Tax in Thailand, The Rates (2026)<\/a><\/li><li class=\"\"><a href=\"#how-progressive-taxation-works-a-practical-example\">Comment fonctionne l&#039;imp\u00f4t progressif\u00a0: un exemple pratique pour l&#039;imp\u00f4t sur le revenu des personnes physiques en Tha\u00eflande<\/a><\/li><li class=\"\"><a href=\"#tax-deductions-and-allowances\">D\u00e9ductions et abattements fiscaux<\/a><\/li><li class=\"\"><a href=\"#personal-and-family-allowances\">Allocations personnelles et familiales pour l&#039;imp\u00f4t sur le revenu des personnes physiques en Tha\u00eflande<\/a><\/li><li class=\"\"><a href=\"#insurance-and-retirement-deductions\">D\u00e9ductions pour assurance et retraite<\/a><\/li><li class=\"\"><a href=\"#other-deductions\">Autres d\u00e9ductions pour l&#039;imp\u00f4t sur le revenu des personnes physiques en Tha\u00eflande<\/a><\/li><li class=\"\"><a href=\"#which-deductions-changed-for-the-2026-tax-year\">Which deductions changed for the 2026 tax year?<\/a><\/li><li class=\"\"><a href=\"#did-thailand-cap-tax-deductions-in-2026\">Did Thailand cap tax deductions in 2026?<\/a><\/li><li class=\"\"><a href=\"#is-there-an-easy-e-receipt-for-2026\">Is there an Easy E-Receipt for 2026?<\/a><\/li><li class=\"\"><a href=\"#double-taxation-agreements-dtas\">Conventions de double imposition (CDI)<\/a><\/li><li class=\"\"><a href=\"#how-dtas-protect-expats\">Comment les conventions fiscales prot\u00e8gent les expatri\u00e9s<\/a><\/li><li class=\"\"><a href=\"#countries-with-a-dta-with-thailand\">Pays ayant conclu une convention de non-double imposition avec la Tha\u00eflande<\/a><\/li><li class=\"\"><a href=\"#special-dta-considerations-for-common-expat-countr\">Consid\u00e9rations particuli\u00e8res relatives aux conventions de double imposition pour les pays d&#039;expatriation courants<\/a><\/li><li class=\"\"><a href=\"#ltr-visa-tax-exemption-on-foreign-income\">Visa LTR\u00a0: Exon\u00e9ration d\u2019imp\u00f4t sur les revenus \u00e9trangers<\/a><\/li><li class=\"\"><a href=\"#cryptocurrency-and-digital-asset-taxation\">Fiscalit\u00e9 des cryptomonnaies et des actifs num\u00e9riques<\/a><\/li><li class=\"\"><a href=\"#how-to-get-a-thai-tax-identification-number-tin\">Comment obtenir un num\u00e9ro d&#039;identification fiscale tha\u00eflandais (TIN)<\/a><\/li><li class=\"\"><a href=\"#who-needs-a-tin\">Qui a besoin d&#039;une bo\u00eete en fer-blanc ?<\/a><\/li><li class=\"\"><a href=\"#how-to-apply\">Comment postuler<\/a><\/li><li class=\"\"><a href=\"#filing-personal-income-tax-in-thailand\">D\u00e9claration de revenus personnels en Tha\u00eflande<\/a><\/li><li class=\"\"><a href=\"#filing-deadlines\">Dates limites de d\u00e9p\u00f4t<\/a><\/li><li class=\"\"><a href=\"#pnd-90-vs-pnd-91\">J90 vs J91<\/a><\/li><li class=\"\"><a href=\"#how-to-file-online-e-filing\">Comment d\u00e9clarer ses imp\u00f4ts sur le revenu des particuliers en ligne (d\u00e9claration \u00e9lectronique) en Tha\u00eflande<\/a><\/li><li class=\"\"><a href=\"#penalties-for-non-compliance\">Sanctions pour non-respect de l&#039;imp\u00f4t sur le revenu des personnes physiques en Tha\u00eflande<\/a><\/li><li class=\"\"><a href=\"#tax-planning-strategies-for-expats-in-thailand\">Strat\u00e9gies de planification fiscale pour les expatri\u00e9s en Tha\u00eflande<\/a><\/li><li class=\"\"><a href=\"#1-use-pre-2024-funds-first\">1. Utiliser en priorit\u00e9 les fonds ant\u00e9rieurs \u00e0 2024<\/a><\/li><li class=\"\"><a href=\"#2-manage-tax-residency-strategically\">2. G\u00e9rer sa r\u00e9sidence fiscale de mani\u00e8re strat\u00e9gique<\/a><\/li><li class=\"\"><a href=\"#3-maximize-dta-foreign-tax-credits\">3. Maximiser les cr\u00e9dits d&#039;imp\u00f4t \u00e9trangers au titre des conventions fiscales<\/a><\/li><li class=\"\"><a href=\"#4-maximize-thai-deductions\">4. Maximiser les d\u00e9ductions tha\u00eflandaises<\/a><\/li><li class=\"\"><a href=\"#5-consider-the-ltr-visa\">5. Envisagez un visa LTR.<\/a><\/li><li class=\"\"><a href=\"#6-time-remittances-for-lower-tax-brackets\">6. Versements \u00e9chelonn\u00e9s pour les tranches d&#039;imposition inf\u00e9rieures<\/a><\/li><li class=\"\"><a href=\"#common-mistakes-expats-make\">Erreurs courantes des expatri\u00e9s<\/a><\/li><li class=\"\"><a href=\"#our-fees\">Nos tarifs<\/a><\/li><li class=\"\"><a href=\"#key-takeaways-for-expatriates\">Points cl\u00e9s \u00e0 retenir pour les expatri\u00e9s<\/a><\/li><li class=\"\"><a href=\"#frequently-asked-questions\">Foire aux questions<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<section class=\"tlo-gg\">\n<h2 class=\"tlo-gg__h\">Le reste du paysage fiscal tha\u00eflandais<\/h2>\n<div class=\"tlo-gg__grid\">\n<div class=\"tlo-gg__col\"><h3>Revenu de source \u00e9trang\u00e8re et r\u00e8gles de versement<\/h3><ul><li><a href=\"https:\/\/www.thailawonline.com\/fr\/thailand-foreign-income-tax-2026-what-actually-applies\/\">ce qui s'applique r\u00e9ellement aux revenus \u00e9trangers en 2026<\/a><\/li><\/ul><\/div>\n<div class=\"tlo-gg__col\"><h3>Obtenir un num\u00e9ro d'identification fiscale tha\u00eflandais<\/h3><ul><li><a href=\"https:\/\/www.thailawonline.com\/fr\/register-a-tax-id-number-in-thailand\/\">l'enregistrement d'un num\u00e9ro d'identification fiscale en Tha\u00eflande<\/a><\/li><\/ul><\/div>\n<div class=\"tlo-gg__col\"><h3>Imp\u00f4ts fonciers<\/h3><ul><li><a href=\"https:\/\/www.thailawonline.com\/fr\/property-taxes-in-thailand\/\">imp\u00f4t foncier en Tha\u00eflande<\/a><\/li><li><a href=\"https:\/\/www.thailawonline.com\/fr\/usufruct-tax-thailand\/\">usufruit et taxes tha\u00eflandaises<\/a><\/li><\/ul><\/div>\n<div class=\"tlo-gg__col\"><h3>Droits de succession et de donation<\/h3><ul><li><a href=\"https:\/\/www.thailawonline.com\/fr\/inheritance-tax-in-thailand\/\">imp\u00f4t sur les successions en Tha\u00eflande<\/a><\/li><li><a href=\"https:\/\/www.thailawonline.com\/fr\/thailand-inheritance-guide-for-foreigners\/\">guide du droit des successions pour les \u00e9trangers<\/a><\/li><\/ul><\/div>\n<div class=\"tlo-gg__col\"><h3>Imp\u00f4ts sur les soci\u00e9t\u00e9s<\/h3><ul><li><a href=\"https:\/\/www.thailawonline.com\/fr\/corporate-tax-in-thailand\/\">imp\u00f4t sur les soci\u00e9t\u00e9s en Tha\u00eflande<\/a><\/li><li><a href=\"https:\/\/www.thailawonline.com\/fr\/vat-registration-in-thailand\/\">Enregistrement \u00e0 la TVA en Tha\u00eflande<\/a><\/li><li><a href=\"https:\/\/www.thailawonline.com\/fr\/boi-tax-incentives-in-thailand\/\">Incitations fiscales du BOI et participation \u00e9trang\u00e8re 100%<\/a><\/li><\/ul><\/div>\n<div class=\"tlo-gg__col\"><h3>Crypto-monnaies et actifs num\u00e9riques<\/h3><ul><li><a href=\"https:\/\/www.thailawonline.com\/fr\/cryptocurrency-tax-in-thailand\/\">imp\u00f4t sur les cryptomonnaies en Tha\u00eflande pour les particuliers<\/a><\/li><\/ul><\/div>\n<div class=\"tlo-gg__col\"><h3>Quand \u00e7a tourne mal<\/h3><ul><li><a href=\"https:\/\/www.thailawonline.com\/fr\/jail-if-you-do-not-pay-taxes-in-thailand\/\">si vous pouvez aller en prison pour imp\u00f4ts impay\u00e9s en Tha\u00eflande<\/a><\/li><li><a href=\"https:\/\/www.thailawonline.com\/fr\/tax-evasion-and-money-laundering-in-thailand\/\">l'\u00e9vasion fiscale et le blanchiment d'argent en Tha\u00eflande<\/a><\/li><\/ul><\/div>\n<\/div>\n<\/section>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"what-is-tax-residency-in-thailand\">Qu&#039;est-ce que la r\u00e9sidence fiscale en Tha\u00eflande\u00a0?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La r\u00e9sidence fiscale en Tha\u00eflande est d\u00e9termin\u00e9e uniquement par la pr\u00e9sence physique, et non par le type de visa, la nationalit\u00e9 ou le statut d&#039;immigration. En vertu de l&#039;article 41 du Code des imp\u00f4ts tha\u00eflandais, toute personne r\u00e9sidant en Tha\u00eflande pendant\u00a0<strong>180 jours ou plus<\/strong>\u00a0au cours d&#039;une ann\u00e9e civile (du 1er janvier au 31 d\u00e9cembre), est consid\u00e9r\u00e9 comme r\u00e9sident fiscal tha\u00eflandais.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette classification a des implications majeures\u00a0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>r\u00e9sidents fiscaux<\/strong>\u00a0sont redevables de l&#039;imp\u00f4t sur le revenu personnel sur tous les revenus de source tha\u00eflandaise\u00a0<strong>ET<\/strong>\u00a0sur <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/foreign-sourced-income\/\">revenus de source \u00e9trang\u00e8re<\/a> remitted into Thailand.<\/li>\n\n<li><strong>Non-r\u00e9sidents<\/strong>\u00a0ne sont impos\u00e9s que sur les revenus de source tha\u00eflandaise, tels que les salaires vers\u00e9s par des employeurs tha\u00eflandais ou les revenus locatifs de biens immobiliers tha\u00eflandais.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Le d\u00e9compte de 180 jours n'a pas besoin d'\u00eatre cons\u00e9cutif. Chaque jour pass\u00e9 en Tha\u00eflande compte pour atteindre ce seuil, quel que soit le visa d\u00e9tenu. Les enseignants, les retrait\u00e9s, les chefs d'entreprise et les nomades num\u00e9riques qui d\u00e9passent les 180 jours sont tous soumis aux m\u00eames r\u00e8gles de r\u00e9sidence.<\/p>\n\n\n\n<style>.wp-block-kadence-column.kb-section-dir-horizontal > .kt-inside-inner-col > .kt-info-box7655_d39e37-22 .kt-blocks-info-box-link-wrap{max-width:unset;}.kt-info-box7655_d39e37-22 .kt-blocks-info-box-link-wrap{padding-top:var(--global-kb-spacing-xs, 1rem);padding-right:var(--global-kb-spacing-xs, 1rem);padding-bottom:var(--global-kb-spacing-xs, 1rem);padding-left:var(--global-kb-spacing-xs, 1rem);}.kt-info-box7655_d39e37-22 .kadence-info-box-icon-container .kt-info-svg-icon, .kt-info-box7655_d39e37-22 .kt-info-svg-icon-flip, .kt-info-box7655_d39e37-22 .kt-blocks-info-box-number{font-size:50px;}.kt-info-box7655_d39e37-22 .kt-blocks-info-box-media{border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px;}.kt-info-box7655_d39e37-22 .kt-blocks-info-box-media-container{margin-top:0px;margin-right:15px;margin-bottom:0px;margin-left:15px;}.kt-info-box7655_d39e37-22 .kt-blocks-info-box-learnmore{background:transparent;border-width:0px 0px 0px 0px;padding-top:4px;padding-right:8px;padding-bottom:4px;padding-left:8px;margin-top:10px;margin-right:0px;margin-bottom:10px;margin-left:0px;}<\/style>\n\n\n\n<div class=\"wp-block-kadence-infobox kt-info-box7655_d39e37-22\"><span class=\"kt-blocks-info-box-link-wrap info-box-link kt-blocks-info-box-media-align-top kt-info-halign-center\"><div class=\"kt-blocks-info-box-media-container\"><div class=\"kt-blocks-info-box-media kt-info-media-animate-none\"><div class=\"kadence-info-box-icon-container kt-info-icon-animate-none\"><div class=\"kadence-info-box-icon-inner-container\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_alertOctagon kt-info-svg-icon\"><svg aria-hidden=\"true\" fill=\"none\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" viewbox=\"0 0 24 24\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><polygon points=\"7.86 2 16.14 2 22 7.86 22 16.14 16.14 22 7.86 22 2 16.14 2 7.86 7.86 2\"><\/polygon><line x1=\"12\" x2=\"12\" y1=\"8\" y2=\"12\"><\/line><line x1=\"12\" x2=\"12\" y1=\"16\" y2=\"16\"><\/line><\/svg><\/span><\/div><\/div><\/div><\/div><div class=\"kt-infobox-textcontent\"><h2 class=\"kt-blocks-info-box-title\">Important<\/h2><p class=\"kt-blocks-info-box-text\">Le visa Tha\u00eflande Privil\u00e8ge (\u00c9lite)\u00a0<strong>pas<\/strong>\u00a0Ce visa n&#039;offre aucune exon\u00e9ration fiscale. Il s&#039;agit essentiellement d&#039;un visa touristique assorti de privil\u00e8ges VIP. Les titulaires d&#039;un s\u00e9jour de plus de 180 jours conservent le statut de r\u00e9sident fiscal \u00e0 part enti\u00e8re, conform\u00e9ment \u00e0 la r\u00e9glementation en vigueur.<\/p><\/div><\/span><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"the-2024-foreign-income-remittance-rule-por1612566\">R\u00e8gle de 2024 sur le transfert des revenus \u00e9trangers (Por.161\/2566)<\/h2>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"what-changed-on-january-1-2024\">Qu&#039;est-ce qui a chang\u00e9 le 1er janvier 2024 ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le 15 septembre 2023, le D\u00e9partement des recettes tha\u00eflandais a publi\u00e9\u00a0<strong>Instruction D\u00e9partementale N\u00b0 Por.161\/2566<\/strong>, modifiant fondamentalement la mani\u00e8re dont les revenus de source \u00e9trang\u00e8re sont impos\u00e9s en Tha\u00eflande. Les nouvelles r\u00e8gles sont entr\u00e9es en vigueur le\u00a0<strong>1er janvier 2024<\/strong>, et repr\u00e9sentent le changement fiscal le plus important pour les expatri\u00e9s depuis des d\u00e9cennies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Avant 2024\u00a0:<\/strong>\u00a0the Revenue Department treated foreign-sourced income as taxable only where it was remitted to Thailand\u00a0<strong>au cours de la m\u00eame ann\u00e9e civile<\/strong>\u00a0it 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.\u200b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u00c0 compter du 1er janvier 2024\u00a0:<\/strong>\u00a0foreign-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\u00a0<strong>in any tax year<\/strong>, 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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"pre-2024-income-protection-por1622566\">Protection du revenu avant 2024 (Por.162\/2566)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le 20 novembre 2023, le D\u00e9partement du Revenu a \u00e9mis\u00a0<strong>Instruction D\u00e9partementale N\u00b0 Por.162\/2566<\/strong>, which does one thing: it adds a second paragraph to clause 1 of Por.161\/2566 reading that the clause \u201cshall not apply to assessable income arising\u00a0<strong>before 1 January B.E. 2567 (2024)<\/strong>\u201d. Income that arose before that date is therefore outside the 2024 rule even when it is remitted afterwards. Both instructions are\u00a0<em>khamsang krom sanphakon<\/em>, 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\u2019s own site: <a href=\"https:\/\/www.rd.go.th\/fileadmin\/user_upload\/kormor\/newlaw\/dn161A.pdf\" rel=\"noopener\" target=\"_blank\">Por.161\/2566<\/a> ET <a href=\"https:\/\/www.rd.go.th\/fileadmin\/user_upload\/kormor\/newlaw\/dn162A.pdf\" rel=\"noopener\" target=\"_blank\">Por.162\/2566<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour b\u00e9n\u00e9ficier de cette protection, les expatri\u00e9s doivent\u00a0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Maintenir\u00a0<strong>comptes bancaires s\u00e9par\u00e9s<\/strong>\u00a0pour les fonds ant\u00e9rieurs \u00e0 2024 et post\u00e9rieurs \u00e0 2024.<\/li>\n\n<li>Pr\u00e9server\u00a0<strong>relev\u00e9s bancaires de d\u00e9cembre 2023<\/strong>\u00a0la pr\u00e9sentation des soldes de comptes comme justificatif<\/li>\n\n<li>Conservez les justificatifs de vos revenus (bulletins de paie, factures, relev\u00e9s de pension).<\/li>\n\n<li>Sachez que le service des imp\u00f4ts applique une\u00a0<strong>FIFO (Premier entr\u00e9, premier sorti)<\/strong>\u00a0assumption 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.\u200b<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"what-counts-as-a-remittance\">What Counts as a \u201cRemittance\u201d<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La d\u00e9finition des transferts de fonds (remittances) est plus large que ce que beaucoup d'expatri\u00e9s r\u00e9alisent. Les m\u00e9thodes suivantes entra\u00eenent toutes un transfert imposable :<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">M\u00e9thode de remise de fonds<\/th><th class=\"has-text-align-left\" data-align=\"left\">Exemple<\/th><th class=\"has-text-align-left\" data-align=\"left\">Imposable?<\/th><\/tr><\/thead><tbody><tr><td>Virements bancaires<\/td><td>Envoyer de l&#039;argent d&#039;une banque am\u00e9ricaine\/britannique vers un compte bancaire tha\u00eflandais<\/td><td>Oui<\/td><\/tr><tr><td>Retraits au guichet automatique<\/td><td>Utiliser une carte de d\u00e9bit \u00e9trang\u00e8re \u00e0 un distributeur automatique de billets tha\u00eflandais<\/td><td>Oui<\/td><\/tr><tr><td>paiements par carte de cr\u00e9dit\/d\u00e9bit<\/td><td>Payer des achats en Tha\u00eflande avec une carte \u00e9trang\u00e8re<\/td><td>Oui<\/td><\/tr><tr><td>Argent liquide<\/td><td>Transport de devises \u00e9trang\u00e8res \u00e0 travers la fronti\u00e8re<\/td><td>Oui<\/td><\/tr><tr><td>Conversion de cryptomonnaie<\/td><td>Transf\u00e9rer des cryptomonnaies vers une plateforme d&#039;\u00e9change tha\u00eflandaise et les convertir en THB<\/td><td>Oui<\/td><\/tr><tr><td>plateformes de paiement en ligne<\/td><td>Virements PayPal ou Wise vers un compte bancaire tha\u00eflandais<\/td><td>Oui<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ce qui n&#039;est PAS consid\u00e9r\u00e9 comme un versement de fonds\u00a0:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Revenus \u00e9trangers conserv\u00e9s enti\u00e8rement \u00e0 l'\u00e9tranger (jamais introduits en Tha\u00eflande).<\/li>\n\n<li>Revenus per\u00e7us avant le 1er janvier 2024, avec justificatifs appropri\u00e9s.<\/li>\n\n<li>Income that arose in a tax year in which the individual was <strong>pas<\/strong> 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, <strong>even if the money is later brought in<\/strong> while resident.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>One point is often stated the other way round, and we cannot support it.<\/strong> The Revenue Department&#8217;s test has two elements: the income must arise on or after 1 January 2024 <em>in a tax year in which the person spent 180 days or more in Thailand<\/em>, and the person must bring it in <em>in that tax year or any later one<\/em>. The residence test is attached to the year the income <em>arose<\/em>. Nothing in the two departmental instructions, in the Revenue Department Legal Division&#8217;s own eight-page question and answer paper on them, or in any reported <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/supreme-court-dika\/\">Cour supr\u00eame<\/a> decision we can find, says that being non-resident in the year you <em>remit<\/em> makes an otherwise taxable remittance exempt. The Department has addressed the point directly, and not only by implication. The Legal Division&#8217;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 <em>time spent in Thailand in the tax year in which the assessable income arose<\/em>. 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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"proposed-two-year-remittance-tax-exemption-pending\">Proposition d&#039;exon\u00e9ration fiscale de deux ans sur les transferts de fonds (en attente)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">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\u00a0<strong>Exon\u00e9r\u00e9 d&#039;imp\u00f4t si vers\u00e9 dans un d\u00e9lai de deux ann\u00e9es civiles<\/strong>, meaning in the year earned or the following year.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Sc\u00e9nario<\/th><th class=\"has-text-align-left\" data-align=\"left\">Statut fiscal (en cas d&#039;adoption)<\/th><\/tr><\/thead><tbody><tr><td>Revenus per\u00e7us en 2025, transf\u00e9r\u00e9s en 2025<\/td><td>Exempt\u00e9<\/td><\/tr><tr><td>Revenus per\u00e7us en 2025, transf\u00e9r\u00e9s en 2026<\/td><td>Exempt\u00e9<\/td><\/tr><tr><td>Revenus per\u00e7us en 2025, transf\u00e9r\u00e9s en 2027 ou ult\u00e9rieurement<\/td><td>Imposable aux taux progressifs<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">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\u2019s 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\u00a0<strong>No. 807<\/strong>, published in the Royal Gazette on 23 August 2026, and not one of them concerns foreign-sourced income. \u26a0\ufe0f 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\u00a0<strong>does not list a No. 806 at all<\/strong>. The Department\u2019s 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 <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/vat\/\">TVA<\/a> rate, hotel refurbishment, domestic seminars, SME digitalisation, artists, a donation exemption and solar rooftops.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"current-status-not-enacted\">\u00c9tat actuel : NON promulgu\u00e9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">As of 4 September 2026 the proposal has\u00a0<strong>not been enacted<\/strong>. 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\u2019s 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.<\/p>\n\n\n\n<style>.wp-block-kadence-column.kb-section-dir-horizontal > .kt-inside-inner-col > .kt-info-box7655_5c1c4d-9f .kt-blocks-info-box-link-wrap{max-width:unset;}.kt-info-box7655_5c1c4d-9f .kt-blocks-info-box-link-wrap{padding-top:var(--global-kb-spacing-xs, 1rem);padding-right:var(--global-kb-spacing-xs, 1rem);padding-bottom:var(--global-kb-spacing-xs, 1rem);padding-left:var(--global-kb-spacing-xs, 1rem);}.kt-info-box7655_5c1c4d-9f .kadence-info-box-icon-container .kt-info-svg-icon, .kt-info-box7655_5c1c4d-9f .kt-info-svg-icon-flip, .kt-info-box7655_5c1c4d-9f .kt-blocks-info-box-number{font-size:50px;}.kt-info-box7655_5c1c4d-9f .kt-blocks-info-box-media{border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px;}.kt-info-box7655_5c1c4d-9f .kt-blocks-info-box-media-container{margin-top:0px;margin-right:15px;margin-bottom:0px;margin-left:15px;}.kt-info-box7655_5c1c4d-9f .kt-blocks-info-box-learnmore{background:transparent;border-width:0px 0px 0px 0px;padding-top:4px;padding-right:8px;padding-bottom:4px;padding-left:8px;margin-top:10px;margin-right:0px;margin-bottom:10px;margin-left:0px;}<\/style>\n\n\n\n<div class=\"wp-block-kadence-infobox kt-info-box7655_5c1c4d-9f\"><span class=\"kt-blocks-info-box-link-wrap info-box-link kt-blocks-info-box-media-align-top kt-info-halign-center\"><div class=\"kt-blocks-info-box-media-container\"><div class=\"kt-blocks-info-box-media kt-info-media-animate-none\"><div class=\"kadence-info-box-icon-container kt-info-icon-animate-none\"><div class=\"kadence-info-box-icon-inner-container\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_alertTriangle kt-info-svg-icon\"><svg aria-hidden=\"true\" fill=\"none\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" viewbox=\"0 0 24 24\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M10.29 3.86L1.82 18a2 2 0 0 0 1.71 3h16.94a2 2 0 0 0 1.71-3L13.71 3.86a2 2 0 0 0-3.42 0z\"><\/path><line x1=\"12\" x2=\"12\" y1=\"9\" y2=\"13\"><\/line><line x1=\"12\" x2=\"12\" y1=\"17\" y2=\"17\"><\/line><\/svg><\/span><\/div><\/div><\/div><\/div><div class=\"kt-infobox-textcontent\"><h2 class=\"kt-blocks-info-box-title\">Avertissement<\/h2><p class=\"kt-blocks-info-box-text\">Les r\u00e9sidents fiscaux devraient\u00a0<strong>pas<\/strong>\u00a0Ils peuvent se baser sur cette proposition pour leurs d\u00e9clarations de revenus de 2025. Ils peuvent \u00e9galement planifier et d\u00e9clarer leurs revenus selon les r\u00e8gles actuelles jusqu&#039;\u00e0 la publication officielle de l&#039;exemption dans la Gazette royale.<\/p><\/div><\/span><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"eight-categories-of-assessable-income-in-thailand\">Huit cat\u00e9gories de revenus imposables en Tha\u00eflande<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le Code des imp\u00f4ts tha\u00eflandais (article 40) divise le revenu imposable en\u00a0<strong>huit cat\u00e9gories<\/strong>. Il est important de bien classer ses revenus car les diff\u00e9rentes cat\u00e9gories donnent droit \u00e0 des pourcentages de d\u00e9duction forfaitaire diff\u00e9rents. Voici les cat\u00e9gories d&#039;imp\u00f4t sur le revenu des personnes physiques en Tha\u00eflande.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Cat\u00e9gorie<\/th><th class=\"has-text-align-left\" data-align=\"left\">Type de revenu<\/th><th class=\"has-text-align-left\" data-align=\"left\">D\u00e9duction standard<\/th><\/tr><\/thead><tbody><tr><td>1<\/td><td>Revenus d&#039;emploi : salaires, traitements, primes, pensions<\/td><td>50% de revenus, plafond de 100 000 THB\u200b<\/td><\/tr><tr><td>2<\/td><td>R\u00e9mun\u00e9ration pour travaux\/services\u00a0: commissions, honoraires d\u2019agent, honoraires de directeur<\/td><td>50% de revenus, plafond de 100 000 THB\u200b<\/td><\/tr><tr><td>3<\/td><td>Droits et rentes : client\u00e8le, droits d&#039;auteur, franchises<\/td><td>50% de revenus, plafond de 100 000 THB\u200b<\/td><\/tr><tr><td>4<\/td><td>Revenus de placements\u00a0: dividendes, int\u00e9r\u00eats, plus-values, cryptomonnaies<\/td><td>Pas de d\u00e9duction forfaitaire<\/td><\/tr><tr><td>5<\/td><td>Revenus locatifs : biens immobiliers, v\u00e9hicules, autres actifs<\/td><td>10%, 30% depending on asset type\u200b<\/td><\/tr><tr><td>6<\/td><td>Services professionnels\u00a0: m\u00e9dical, juridique, ing\u00e9nierie, comptabilit\u00e9<\/td><td>30%, 60% depending on profession\u200b<\/td><\/tr><tr><td>7<\/td><td>Services de construction et contrats de travaux<\/td><td>60% de revenus\u200b<\/td><\/tr><tr><td>8<\/td><td>Autres revenus\u00a0: commerce, agriculture, transport<\/td><td>60% de revenus\u200b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"thailand-personal-income-tax-rates-2026\">Personal Income Tax in Thailand, The Rates (2026)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La Tha\u00eflande applique une\u00a0<strong>syst\u00e8me d&#039;imposition progressive<\/strong>, 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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Two instruments make this table, which is worth knowing if you ever check it against the statute. The rates come from the\u00a0<strong>income tax rate schedule of the Revenue Code<\/strong>\u00a0(<em>banchi atra phasi ngoen dai<\/em>, item 1), as replaced by the\u00a0<strong>Revenue Code Amendment Act (No. 44) B.E. 2560<\/strong>\u00a0and applying from the 2560 tax year onward. Read alone that schedule taxes the first 300,000 baht at 5 per cent: the\u00a0<strong>0 to 150,000 exemption is not in it<\/strong>. The exemption is granted separately by\u00a0<strong>Royal Decree No. 470 B.E. 2551<\/strong>, 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.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Revenu net imposable (THB)<\/th><th class=\"has-text-align-left\" data-align=\"left\">Taux d&#039;imposition<\/th><th class=\"has-text-align-left\" data-align=\"left\">Imp\u00f4t maximal dans cette tranche<\/th><\/tr><\/thead><tbody><tr><td>0-150,000<\/td><td><strong>Exempter<\/strong><\/td><td>0 THB<\/td><\/tr><tr><td>150,001-300,000<\/td><td>5%<\/td><td>7 500 THB<\/td><\/tr><tr><td>300,001-500,000<\/td><td>10%<\/td><td>20 000 THB<\/td><\/tr><tr><td>500,001-750,000<\/td><td>15%<\/td><td>37 500 THB<\/td><\/tr><tr><td>750,001-1,000,000<\/td><td>20%<\/td><td>50 000 THB<\/td><\/tr><tr><td>1,000,001-2,000,000<\/td><td>25%<\/td><td>250 000 THB<\/td><\/tr><tr><td>2,000,001-5,000,000<\/td><td>30%<\/td><td>900 000 THB<\/td><\/tr><tr><td>Plus de 5 000 000<\/td><td>35%<\/td><td>Sans mentir<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"how-progressive-taxation-works-a-practical-example\">Comment fonctionne l&#039;imp\u00f4t progressif\u00a0: un exemple pratique pour l&#039;imp\u00f4t sur le revenu des personnes physiques en Tha\u00eflande<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Un expatri\u00e9 percevant un revenu imposable net de 500 000 THB ne paie pas la retenue \u00e0 la source 10% sur la totalit\u00e9 de ce montant. Au contraire :\u200b<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Premiers 150\u00a0000 THB \u2192 Exon\u00e9r\u00e9s =\u00a0<strong>0 THB<\/strong>. La d\u00e9claration n&#039;est pas obligatoire en dessous de ce seuil si aucune taxe n&#039;est due, bien qu&#039;elle soit conseill\u00e9e pour les archives.<\/li>\n\n<li>Next 150,000 THB (150,001-300,000) \u2192 5% =\u00a0<strong>7 500 THB<\/strong><\/li>\n\n<li>Next 200,000 THB (300,001-500,000) \u2192 10% =\u00a0<strong>20 000 THB<\/strong><\/li>\n\n<li><strong>Taxe totale : 27\u00a0500 THB<\/strong>\u00a0(taux effectif de 5,5%)<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"tax-deductions-and-allowances\">D\u00e9ductions et abattements fiscaux<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Maximiser les d\u00e9ductions fiscales est le moyen le plus efficace de r\u00e9duire l'imp\u00f4t sur le revenu des personnes physiques en Tha\u00eflande. Le Code des revenus offre un large \u00e9ventail d'abattements personnels, de d\u00e9ductions pour assurances et d'incitations \u00e0 l'investissement.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"personal-and-family-allowances\">Allocations personnelles et familiales pour l&#039;imp\u00f4t sur le revenu des personnes physiques en Tha\u00eflande<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Type de d\u00e9duction<\/th><th class=\"has-text-align-left\" data-align=\"left\">Montant maximum (THB)<\/th><\/tr><\/thead><tbody><tr><td>Abattement personnel (contribuable)<\/td><td>60,000<\/td><\/tr><tr><td>Allocation pour conjoint (si le conjoint n&#039;a aucun revenu)<\/td><td>60,000<\/td><\/tr><tr><td>Allocation familiale (par enfant)<\/td><td>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) (\u0e04) 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\u200b<\/td><\/tr><tr><td>2e enfant ou plus n\u00e9 en 2018 ou apr\u00e8s<\/td><td>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) (\u0e04) counts every child you have had, <strong>whether living or not<\/strong>. The three-child limit on the paragraph above is counted the other way, on living children only\u200b<\/td><\/tr><tr><td>Dependent parent, and the parents of a spouse as well<\/td><td>30,000 per parent. The conditions are the ones in section 47 (1) (\u0e0d) of the Revenue Code and they are not about where the parent lives: the parent must be\u00a0<strong>60 or over<\/strong>, must have\u00a0<strong>income insufficient for subsistence<\/strong>, and must be\u00a0<strong>in your care<\/strong>. The Revenue Department reads the income condition as assessable income of\u00a0<strong>not more than 30,000 baht<\/strong>\u00a0in the tax year, which is the test that disqualifies most claims<\/td><\/tr><tr><td>personne \u00e0 charge handicap\u00e9e ou incapable<\/td><td>60,000 per person. Section 47 (1) (\u0e0e) reaches a parent, spouse, legitimate or adopted child, a spouse\u2019s parent or child, or another person for whom you are the legal guardian. The same\u00a0<strong>30,000 baht income ceiling<\/strong>\u00a0applies to the dependent<\/td><\/tr><tr><td>frais li\u00e9s \u00e0 l&#039;accouchement<\/td><td>Jusqu'\u00e0 60 000 par grossesse<\/td><\/tr><tr><td>Exon\u00e9ration de revenu pour les contribuables \u00e2g\u00e9s (65 ans et plus)<\/td><td>Jusqu'\u00e0 190 000. Il s'agit d'une exon\u00e9ration de revenu suppl\u00e9mentaire, et non d'une d\u00e9duction.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"insurance-and-retirement-deductions\">D\u00e9ductions pour assurance et retraite<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Type de d\u00e9duction<\/th><th class=\"has-text-align-left\" data-align=\"left\">Montant maximum (THB)<\/th><\/tr><\/thead><tbody><tr><td>Primes d&#039;assurance-vie (compagnie d&#039;assurance tha\u00eflandaise)<\/td><td>100 000<\/td><\/tr><tr><td>primes d&#039;assurance maladie<\/td><td>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\u200b<\/td><\/tr><tr><td><strong>Plafond d&#039;assurance combin\u00e9<\/strong><\/td><td><strong>100,000<\/strong>\u200b<\/td><\/tr><tr><td>Parents\u2019 health insurance (60+ years)<\/td><td>15 000<\/td><\/tr><tr><td>Cotisations au fonds de pr\u00e9voyance<\/td><td>15% de revenus, plafond de 500 000\u200b<\/td><\/tr><tr><td>Fonds commun de retraite (FCR)<\/td><td>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\u200b<\/td><\/tr><tr><td>fonds d&#039;assurance pension<\/td><td>15% de revenus, plafond de 200 000\u200b<\/td><\/tr><tr><td>Fonds national d&#039;\u00e9pargne (FNE)<\/td><td>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&#8217;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\u200b<\/td><\/tr><tr><td><strong>Plafond de retraite combin\u00e9<\/strong><\/td><td><strong>500,000<\/strong>\u200b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"other-deductions\">Autres d\u00e9ductions pour l&#039;imp\u00f4t sur le revenu des personnes physiques en Tha\u00eflande<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Type de d\u00e9duction<\/th><th class=\"has-text-align-left\" data-align=\"left\">Montant maximum (THB)<\/th><\/tr><\/thead><tbody><tr><td>Int\u00e9r\u00eats hypoth\u00e9caires<\/td><td>100 000<\/td><\/tr><tr><td>Cotisations de s\u00e9curit\u00e9 sociale<\/td><td>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.\u200b<\/td><\/tr><tr><td>Thai ESG Fund investment (2024-2026)<\/td><td>30% de revenus, plafonn\u00e9 \u00e0 300 000\u200b<\/td><\/tr><tr><td>Investissement dans l&#039;entreprise sociale<\/td><td>100 000 par an<\/td><\/tr><tr><td>dons de bienfaisance (concession 100%\/200%)<\/td><td>Up to 10% of subtotal net income. For gifts made from 1 January 2026, only donations recorded in the Revenue Department&#8217;s e-Donation system support the deduction\u200b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Two temporary items that circulated in 2025 do not carry into 2026. The domestic tourism deduction (&#8220;Tiew Dee Mee Khuen&#8221;) 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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"which-deductions-changed-for-the-2026-tax-year\">Which deductions changed for the 2026 tax year?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Three changes apply to income earned in 2026 and filed by 31 March 2027 (8 April online). None of them comes from the deduction &#8220;reform&#8221; announced in October 2025, which is covered in the next section and is not law.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. The <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/social-security\/\">s\u00e9curit\u00e9 sociale<\/a> deduction rose to a maximum of 10,500 THB.<\/strong> 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:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Point<\/th><th class=\"has-text-align-left\" data-align=\"left\">Monthly wage ceiling (THB)<\/th><th class=\"has-text-align-left\" data-align=\"left\">Maximum employee contribution per month<\/th><th class=\"has-text-align-left\" data-align=\"left\">Maximum deduction per year<\/th><\/tr><\/thead><tbody><tr><td>Up to 31 December 2025<\/td><td>15,000<\/td><td>750<\/td><td>9,000<\/td><\/tr><tr><td>1 January 2026 to 31 December 2028<\/td><td>17,500<\/td><td>875<\/td><td>10,500<\/td><\/tr><tr><td>1 January 2029 to 31 December 2031<\/td><td>20,000<\/td><td>1,000<\/td><td>12,000<\/td><\/tr><tr><td>From 1 January 2032<\/td><td>23,000<\/td><td>1,150<\/td><td>13,800<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. Donations must go through e-Donation.<\/strong> In August 2025 the <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/director\/\">Directeur<\/a>-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&#8217;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&#8217;s notification in the Royal Gazette giving this effect, and the Department&#8217;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&#8217;s e-Donation QR code, or through a bank channel that reports to the system, and check the entry on the Department&#8217;s e-Donation portal before you file. The double deduction for e-Donation <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/gift\/\">cadeaux<\/a> 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&#8217;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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3. The shopping and travel stimulus deductions expired.<\/strong> 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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"did-thailand-cap-tax-deductions-in-2026\">Did Thailand cap tax deductions in 2026?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">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:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>14 October 2025:<\/strong> Deputy Prime Minister and Finance Minister Ekniti Nitithanprapas said the deduction system was &#8220;scattered&#8221;, floated a single ceiling on total deductions, and promised an operational framework by November 2025. The Finance Ministry&#8217;s permanent secretary said the earliest application would be income earned in 2026, because the Revenue Code would have to be amended.<\/li>\n\n<li><strong>November 2025:<\/strong> no framework was published as an instrument.<\/li>\n\n<li><strong>12 December 2025:<\/strong> the House of Representatives was dissolved, freezing the reform with the rest of the legislative programme.<\/li>\n\n<li><strong>8 February 2026:<\/strong> general election, followed by a new government under Anutin Charnvirakul.<\/li>\n\n<li><strong>July 2026:<\/strong> the Finance Ministry&#8217;s ten-point tax reform plan schedules &#8220;a revision of the personal income tax structure and a review of selected deductions and allowances&#8221; for 2027. The Bangkok Post&#8217;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.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Status, checked 3 September 2026<\/strong> against the Revenue Department&#8217;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&#8217;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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"is-there-an-easy-e-receipt-for-2026\">Is there an Easy E-Receipt for 2026?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"double-taxation-agreements-dtas\">Conventions de double imposition (CDI)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La Tha\u00eflande a sign\u00e9\u00a0<strong><a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/double-tax-agreement\/\">Double Taxation Agreements<\/a> with 61 countries<\/strong>\u00a0Afin d&#039;\u00e9viter une double imposition des revenus, ces conventions fiscales sont devenues plus importantes que jamais avec la r\u00e9forme des r\u00e8gles de transfert de fonds de 2024.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"how-dtas-protect-expats\">Comment les conventions fiscales prot\u00e8gent les expatri\u00e9s<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Les accords de transfert de technologie (ATT) fonctionnent principalement par le biais des\u00a0<strong>m\u00e9thode de cr\u00e9dit d&#039;imp\u00f4t \u00e9tranger<\/strong>Si l&#039;imp\u00f4t a d\u00e9j\u00e0 \u00e9t\u00e9 pay\u00e9 sur le revenu dans le pays d&#039;origine, ce montant peut \u00eatre d\u00e9duit de l&#039;imp\u00f4t tha\u00eflandais d\u00fb sur ce m\u00eame revenu. Ce cr\u00e9dit est limit\u00e9 au moindre des deux montants suivants\u00a0: (a) l&#039;imp\u00f4t effectivement pay\u00e9 \u00e0 l&#039;\u00e9tranger ou (b) l&#039;imp\u00f4t tha\u00eflandais qui serait applicable \u00e0 ce revenu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le 6 janvier 2026, le D\u00e9partement des recettes tha\u00eflandais a publi\u00e9 un communiqu\u00e9 officiel.\u00a0<strong>Outil de calcul du cr\u00e9dit d&#039;imp\u00f4t \u00e9tranger<\/strong>.\u00a0This helps residents correctly compute their allowable credits when filing PND 90 or PND 91 returns.\u200b<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"countries-with-a-dta-with-thailand\">Pays ayant conclu une convention de non-double imposition avec la Tha\u00eflande<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Thailand\u2019s 61 DTA partners include:\u200b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Asie-Pacifique :<\/strong>\u00a0Australie, Bangladesh, <a href=\"https:\/\/www.rd.go.th\/fileadmin\/download\/nation\/cambodia080161.pdf\" rel=\"noopener\" target=\"_blank\">Cambodge<\/a>, <a href=\"https:\/\/www.rd.go.th\/fileadmin\/download\/nation\/china_e.pdf\" rel=\"noopener\" target=\"_blank\">Chine<\/a>, Hong Kong, Inde, Indon\u00e9sie, Japon, Cor\u00e9e, Laos, Malaisie, Myanmar, N\u00e9pal, Nouvelle-Z\u00e9lande, <a href=\"https:\/\/www.rd.go.th\/fileadmin\/download\/nation\/pakistan_e.pdf\" rel=\"noopener\" target=\"_blank\">Pakistan<\/a>, Philippines, Singapour, Sri Lanka, Ta\u00efwan, <a href=\"https:\/\/www.rd.go.th\/fileadmin\/download\/nation\/vietnam_e_edit.pdf\" rel=\"noopener\" target=\"_blank\">Vietnam<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Europe:<\/strong>\u00a0Arm\u00e9nie, Autriche, Bi\u00e9lorussie, <a href=\"https:\/\/www.rd.go.th\/fileadmin\/download\/nation\/belgium_e.pdf\" rel=\"noopener\" target=\"_blank\">Belgique<\/a>, Bulgarie, Chypre, R\u00e9publique tch\u00e8que, <a href=\"https:\/\/www.rd.go.th\/fileadmin\/download\/nation\/denmark_e.pdf\" rel=\"noopener\" target=\"_blank\">Danemark<\/a>, Estonie, Finlande, <a href=\"https:\/\/www.rd.go.th\/fileadmin\/download\/nation\/france_e.pdf\" rel=\"noopener\" target=\"_blank\">France<\/a>, <a href=\"https:\/\/www.rd.go.th\/fileadmin\/download\/nation\/germany_e_221057.pdf\" rel=\"noopener\" target=\"_blank\">Allemagne<\/a>, Hongrie, Irlande, Italie, Luxembourg, <a href=\"https:\/\/www.rd.go.th\/fileadmin\/download\/nation\/netherland_e.pdf\" rel=\"noopener\" target=\"_blank\">Pays-Bas<\/a>, Norv\u00e8ge, Pologne, Roumanie, <a href=\"https:\/\/www.rd.go.th\/fileadmin\/download\/nation\/russian_e.pdf\" rel=\"noopener\" target=\"_blank\">Russie<\/a>, Seychelles, Slov\u00e9nie, Espagne, <a href=\"https:\/\/www.rd.go.th\/fileadmin\/download\/nation\/sweden_e.pdf\" rel=\"noopener\" target=\"_blank\">Su\u00e8de<\/a>, <a href=\"https:\/\/www.rd.go.th\/fileadmin\/download\/nation\/switzerland_e.pdf\" rel=\"noopener\" target=\"_blank\">Suisse<\/a>, Turquie, Ukraine, <a href=\"https:\/\/www.rd.go.th\/fileadmin\/download\/nation\/english_e.pdf\" rel=\"noopener\" target=\"_blank\">Royaume-Uni<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Am\u00e9riques :<\/strong>\u00a0<a href=\"https:\/\/www.rd.go.th\/fileadmin\/download\/nation\/canada_e.pdf\" rel=\"noopener\" target=\"_blank\">Canada<\/a>, Chili, <a href=\"https:\/\/www.rd.go.th\/fileadmin\/download\/nation\/america_e.pdf\" rel=\"noopener\" target=\"_blank\">\u00c9tats-Unis<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Moyen-Orient et Afrique :<\/strong>\u00a0Bahre\u00efn, Isra\u00ebl, Kowe\u00eft, Maurice, Oman, Afrique du Sud, Tadjikistan, \u00c9mirats arabes unis, Ouzb\u00e9kistan<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"special-dta-considerations-for-common-expat-countr\">Consid\u00e9rations particuli\u00e8res relatives aux conventions de double imposition pour les pays d&#039;expatriation courants<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>S\u00e9curit\u00e9 sociale am\u00e9ricaine\u00a0:<\/strong>\u00a0G\u00e9n\u00e9ralement imposable uniquement aux \u00c9tats-Unis en vertu de la convention fiscale, pas en Tha\u00eflande.<\/li>\n\n<li><strong>Pensions d&#039;\u00c9tat canadiennes (RPC\/SV) :<\/strong>\u00a0G\u00e9n\u00e9ralement imposable uniquement au Canada.<\/li>\n\n<li><strong>Pensions du gouvernement australien\u00a0:<\/strong>\u00a0G\u00e9n\u00e9ralement imposable uniquement en Australie.<\/li>\n\n<li><strong>Pensions priv\u00e9es\/employeurs\u00a0:<\/strong>\u00a0G\u00e9n\u00e9ralement\u00a0<strong>sont<\/strong>\u00a0Imposable en Tha\u00eflande en cas de transfert, bien que des cr\u00e9dits d&#039;imp\u00f4t du pays d&#039;origine puissent s&#039;appliquer.<\/li>\n\n<li><strong>Citoyens am\u00e9ricains :<\/strong>\u00a0Due to a \u201cSavings Clause\u201d in the US-Thailand DTA, Americans should primarily use US mechanisms (Foreign Tax Credit or FEIE) to mitigate double taxation.\u200b<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"ltr-visa-tax-exemption-on-foreign-income\">Visa LTR\u00a0: Exon\u00e9ration d\u2019imp\u00f4t sur les revenus \u00e9trangers<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le\u00a0<strong>Visa de r\u00e9sident de longue dur\u00e9e (LTR)<\/strong>\u00a0offre l&#039;avantage fiscal le plus important dont b\u00e9n\u00e9ficient les expatri\u00e9s \u00e9ligibles.\u00a0<strong>Royal Decree No. 743 (B.E. 2565)<\/strong>, 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 <strong>in a previous tax year<\/strong> from employment or business carried on abroad, or from property situated abroad, and then brought into the country.\u200b\u200b<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Cat\u00e9gorie de visa LTR<\/th><th class=\"has-text-align-left\" data-align=\"left\">Imp\u00f4t sur le revenu \u00e9tranger<\/th><th class=\"has-text-align-left\" data-align=\"left\">Exigences<\/th><\/tr><\/thead><tbody><tr><td>Citoyens du monde fortun\u00e9s<\/td><td><strong>Exempter<\/strong><\/td><td>Actif de plus de 1 million USD, investissement en Tha\u00eflande de plus de 500 000 USD<\/td><\/tr><tr><td>Retrait\u00e9s fortun\u00e9s<\/td><td><strong>Exempter<\/strong><\/td><td>80 000 $+\/an de revenus passifs<\/td><\/tr><tr><td>Professionnels travaillant depuis la Tha\u00eflande<\/td><td><strong>Exempter<\/strong><\/td><td>Salaire de 80 000 USD et plus par an, employeur \u00e9tabli<\/td><\/tr><tr><td>Des professionnels hautement qualifi\u00e9s<\/td><td><strong>Not exempt.<\/strong> 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 <strong>17%<\/strong> on Thai employment income from a targeted-industry employer<\/td><td>Employment by a company in a targeted industry under the competitiveness-enhancement law, the investment promotion law or the Eastern Economic Corridor law\u200b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">L&#039;exemption s&#039;applique\u00a0<strong>from the date the <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/ltr-visa\/\">visa LTR<\/a> is granted<\/strong>\u00a0and 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 <strong>section 7 suspends the relief for any tax year in which the conditions are not met<\/strong>, for that year alone.\u200b<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"cryptocurrency-and-digital-asset-taxation\">Fiscalit\u00e9 des cryptomonnaies et des actifs num\u00e9riques<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La Tha\u00eflande a mis en \u0153uvre un\u00a0<strong>exon\u00e9ration d&#039;imp\u00f4t sur le revenu personnel pendant cinq ans<\/strong>\u00a0sur <a href=\"https:\/\/www.thailawonline.com\/fr\/cryptocurrency-tax-in-thailand\/\">plus-values r\u00e9alis\u00e9es gr\u00e2ce aux cryptomonnaies en Tha\u00eflande<\/a> et les cessions de jetons num\u00e9riques, \u00e0 compter du\u00a0<strong>Du 1er janvier 2025 au 31 d\u00e9cembre 2029<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Conditions essentielles pour b\u00e9n\u00e9ficier de l&#039;exemption\u00a0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les transactions doivent \u00eatre ex\u00e9cut\u00e9es par le biais de\u00a0<strong>bourses, courtiers ou n\u00e9gociants agr\u00e9\u00e9s par la SEC<\/strong>\u00a0en Tha\u00eflande.<\/li>\n\n<li>L&#039;exemption s&#039;applique \u00e0\u00a0<strong>individus seulement<\/strong>, companies remain subject to 20% <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/corporate-income-tax\/\">imp\u00f4t sur les soci\u00e9t\u00e9s<\/a>.<\/li>\n\n<li>Les transactions de gr\u00e9 \u00e0 gr\u00e9 ou sur des plateformes non agr\u00e9\u00e9es restent imposables au taux progressif standard.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Une documentation ad\u00e9quate de toutes les transactions d'actifs num\u00e9riques pendant la p\u00e9riode d'exemption est essentielle pour la conformit\u00e9 future lorsque le cong\u00e9 fiscal expirera.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Loss relief is a separate rule, and it is older.<\/strong> 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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The conditions sit in the Director-General&#8217;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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"how-to-get-a-thai-tax-identification-number-tin\">Comment obtenir un num\u00e9ro d&#039;identification fiscale tha\u00eflandais (TIN)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Tout expatri\u00e9 qui doit d\u00e9clarer ses imp\u00f4ts doit d&#039;abord obtenir un\u00a0<strong>Num\u00e9ro d&#039;identification fiscale (NIF)<\/strong>\u00a0du d\u00e9partement des imp\u00f4ts tha\u00eflandais. Sans num\u00e9ro d'identification fiscale (TIN), les d\u00e9clarations de revenus ne peuvent pas \u00eatre d\u00e9pos\u00e9es et certaines op\u00e9rations bancaires ou immobili\u00e8res peuvent \u00eatre restreintes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"who-needs-a-tin\">Qui a besoin d&#039;une bo\u00eete en fer-blanc ?<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Employ\u00e9s ayant des employeurs tha\u00eflandais (g\u00e9n\u00e9ralement organis\u00e9s par l'entreprise).<\/li>\n\n<li>Retrait\u00e9s, nomades num\u00e9riques et travailleurs ind\u00e9pendants qui sont r\u00e9sidents fiscaux et rapatrient des revenus.<\/li>\n\n<li>Des \u00e9trangers vendant des biens immobiliers en Tha\u00eflande.<\/li>\n\n<li>Des propri\u00e9taires d'entreprise rapatriant des b\u00e9n\u00e9fices \u00e9trangers en Tha\u00eflande.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"how-to-apply\">Comment postuler<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Pr\u00e9parer les documents\u00a0:<\/strong>\u00a0Passeport, visa ou tampon d'entr\u00e9e, justificatif de domicile correspondant \u00e0 l'enregistrement TM30.<\/li>\n\n<li><strong>Remplissez le formulaire LP 10.1<\/strong>\u00a0avec des informations personnelles, la nationalit\u00e9, le num\u00e9ro de passeport et l'adresse en Tha\u00eflande.<\/li>\n\n<li><strong>Rendez-vous au bureau des recettes du district<\/strong>\u00a0responsable de l'adresse r\u00e9sidentielle<\/li>\n\n<li><strong>Soumettre des documents<\/strong>, officers will verify and, if everything matches, issue the TIN. Processing can be same-day in many offices.<\/li>\n<\/ol>\n\n\n\n<style>.wp-block-kadence-column.kb-section-dir-horizontal > .kt-inside-inner-col > .kt-info-box7655_6c09d3-46 .kt-blocks-info-box-link-wrap{max-width:unset;}.kt-info-box7655_6c09d3-46 .kt-blocks-info-box-link-wrap{padding-top:var(--global-kb-spacing-xs, 1rem);padding-right:var(--global-kb-spacing-xs, 1rem);padding-bottom:var(--global-kb-spacing-xs, 1rem);padding-left:var(--global-kb-spacing-xs, 1rem);}.kt-info-box7655_6c09d3-46 .kadence-info-box-icon-container .kt-info-svg-icon, .kt-info-box7655_6c09d3-46 .kt-info-svg-icon-flip, .kt-info-box7655_6c09d3-46 .kt-blocks-info-box-number{font-size:50px;}.kt-info-box7655_6c09d3-46 .kt-blocks-info-box-media{border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px;}.kt-info-box7655_6c09d3-46 .kt-blocks-info-box-media-container{margin-top:0px;margin-right:15px;margin-bottom:0px;margin-left:15px;}.kt-info-box7655_6c09d3-46 .kt-blocks-info-box-learnmore{background:transparent;border-width:0px 0px 0px 0px;padding-top:4px;padding-right:8px;padding-bottom:4px;padding-left:8px;margin-top:10px;margin-right:0px;margin-bottom:10px;margin-left:0px;}<\/style>\n\n\n\n<div class=\"wp-block-kadence-infobox kt-info-box7655_6c09d3-46\"><span class=\"kt-blocks-info-box-link-wrap info-box-link kt-blocks-info-box-media-align-top kt-info-halign-center\"><div class=\"kt-blocks-info-box-media-container\"><div class=\"kt-blocks-info-box-media kt-info-media-animate-none\"><div class=\"kadence-info-box-icon-container kt-info-icon-animate-none\"><div class=\"kadence-info-box-icon-inner-container\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_alertTriangle kt-info-svg-icon\"><svg aria-hidden=\"true\" fill=\"none\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" viewbox=\"0 0 24 24\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M10.29 3.86L1.82 18a2 2 0 0 0 1.71 3h16.94a2 2 0 0 0 1.71-3L13.71 3.86a2 2 0 0 0-3.42 0z\"><\/path><line x1=\"12\" x2=\"12\" y1=\"9\" y2=\"13\"><\/line><line x1=\"12\" x2=\"12\" y1=\"17\" y2=\"17\"><\/line><\/svg><\/span><\/div><\/div><\/div><\/div><div class=\"kt-infobox-textcontent\"><h2 class=\"kt-blocks-info-box-title\">Conseil<\/h2><p class=\"kt-blocks-info-box-text\">La demande de TIN est\u00a0<strong>gratuit<\/strong>\u00a0at any Revenue Office and typically takes 20-30 minutes. Bringing a Thai speaker is helpful as not all offices have English-speaking staff.<\/p><\/div><\/span><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"filing-personal-income-tax-in-thailand\">D\u00e9claration de revenus personnels en Tha\u00eflande<\/h2>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"filing-deadlines\">Dates limites de d\u00e9p\u00f4t<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">M\u00e9thode de classement<\/th><th class=\"has-text-align-left\" data-align=\"left\">Date limite<\/th><th class=\"has-text-align-left\" data-align=\"left\">Formulaire<\/th><\/tr><\/thead><tbody><tr><td>Classement de documents<\/td><td><strong>31 mars<\/strong>\u00a0de l&#039;ann\u00e9e suivante<\/td><td>PND 90 ou PND 91<\/td><\/tr><tr><td>D\u00e9p\u00f4t \u00e9lectronique (en ligne)<\/td><td><strong>8 avril<\/strong>\u00a0de l&#039;ann\u00e9e suivante (prolongation de 8 jours). <\/td><td><\/td><\/tr><tr><td>Rendement semestriel (revenus autres que salariaux)<\/td><td><strong>Fin septembre<\/strong><\/td><td>PND 94<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"pnd-90-vs-pnd-91\">J90 vs J91<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>PND 91<\/strong>\u00a0est destin\u00e9 aux contribuables avec\u00a0<strong>revenus d&#039;emploi seulement<\/strong>\u00a0(salaire provenant d'un seul employeur).<\/li>\n\n<li><strong>PND 90<\/strong>\u00a0est destin\u00e9 aux contribuables avec\u00a0<strong>sources de revenus multiples<\/strong>. Exemples : revenus d'emploi et locatifs, transferts de fonds de l'\u00e9tranger, revenus de placement, travail ind\u00e9pendant ou revenus d'entreprise.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">La plupart des expatri\u00e9s percevant des transferts de revenus \u00e9trangers devront d\u00e9poser une demande.\u00a0<strong>PND 90<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"how-to-file-online-e-filing\">Comment d\u00e9clarer ses imp\u00f4ts sur le revenu des particuliers en ligne (d\u00e9claration \u00e9lectronique) en Tha\u00eflande<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Inscrivez-vous sur\u00a0<strong>efiling.rd.go.th<\/strong>\u00a0en utilisant le num\u00e9ro d&#039;identification fiscale et les donn\u00e9es personnelles.<\/li>\n\n<li>Connectez-vous et s\u00e9lectionnez le formulaire correct (PND 90 ou PND 91).<\/li>\n\n<li>Saisissez tous les d\u00e9tails de vos revenus pour l'ann\u00e9e fiscale, y compris les revenus de source tha\u00eflandaise et les revenus \u00e9trangers remis.<\/li>\n\n<li>D\u00e9ductions fiscales : allocations, primes d'assurance, dons et cotisations de retraite.<\/li>\n\n<li>V\u00e9rifier le calcul des imp\u00f4ts et soumettre.<\/li>\n\n<li>Payez tout imp\u00f4t d\u00fb par virement bancaire, carte de cr\u00e9dit ou paiement par code QR.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"penalties-for-non-compliance\">Sanctions pour non-respect de l&#039;imp\u00f4t sur le revenu des personnes physiques en Tha\u00eflande<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Violation<\/th><th class=\"has-text-align-left\" data-align=\"left\">Peine<\/th><\/tr><\/thead><tbody><tr><td>Failing to file<\/td><td>A criminal fine of\u00a0<strong>pas plus de 2 000 THB<\/strong>. It is a single fine, not a monthly one, and it does not apply where you show the failure was unavoidable<\/td><\/tr><tr><td>Paiement tardif<\/td><td>A surcharge of\u00a0<strong>1.5% per month or part of a month<\/strong>\u00a0on the tax, calculated on the tax alone and not on any penalty. It falls to\u00a0<strong>0.75%<\/strong>\u00a0where the Director-General has approved an extension and you pay within it, and\u00a0<strong>it can never exceed the amount of tax itself<\/strong><\/td><\/tr><tr><td>Filing a return that understates the tax<\/td><td>A penalty of\u00a0<strong>one times<\/strong>\u00a0the tax payable, on top of the tax<\/td><\/tr><tr><td>Not filing at all, where the Department then assesses you<\/td><td>A penalty of\u00a0<strong>two times<\/strong>\u00a0the tax payable. This is the row most guides omit, and it is double the one above<\/td><\/tr><tr><td>Fraude\/\u00e9vasion intentionnelle<\/td><td><strong>De 3 mois \u00e0 7 ans d&#039;emprisonnement<\/strong>\u00a0and fines of 2,000-200,000 THB\u200b<\/td><\/tr><tr><td>\u00e9chec de la conservation des enregistrements<\/td><td>Des registres doivent \u00eatre tenus pour\u00a0<strong>au moins 5 ans<\/strong>\u200b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"tax-planning-strategies-for-expats-in-thailand\">Strat\u00e9gies de planification fiscale pour les expatri\u00e9s en Tha\u00eflande<\/h2>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"1-use-pre-2024-funds-first\">1. Utiliser en priorit\u00e9 les fonds ant\u00e9rieurs \u00e0 2024<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">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.\u200b<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"2-manage-tax-residency-strategically\">2. G\u00e9rer sa r\u00e9sidence fiscale de mani\u00e8re strat\u00e9gique<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">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 <em>arising<\/em> 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. <strong>Note the limit of this.<\/strong> It works on the year the income arises. On the Revenue Department&#8217;s stated position, dropping below 180 days in the year you <em>remit<\/em> 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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"3-maximize-dta-foreign-tax-credits\">3. Maximiser les cr\u00e9dits d&#039;imp\u00f4t \u00e9trangers au titre des conventions fiscales<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Claim credits for taxes paid in the home country using the Revenue Department\u2019s new Foreign Tax Credit Calculator. Obtain a\u00a0<strong>Certificat de r\u00e9sidence<\/strong>\u00a0from the home country\u2019s tax authority and include it with the Thai tax filing.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"4-maximize-thai-deductions\">4. Maximiser les d\u00e9ductions tha\u00eflandaises<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">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.\u200b<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"5-consider-the-ltr-visa\">5. Envisagez un visa LTR.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pour les expatri\u00e9s qui atteignent les seuils financiers, le visa LTR offre une exon\u00e9ration totale d'imp\u00f4t sur les revenus \u00e9trangers. Cela peut permettre d'\u00e9conomiser des centaines de milliers de bahts par an pour les retrait\u00e9s \u00e0 hauts revenus et les professionnels nomades.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"6-time-remittances-for-lower-tax-brackets\">6. Versements \u00e9chelonn\u00e9s pour les tranches d&#039;imposition inf\u00e9rieures<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Durant les ann\u00e9es o\u00f9 les revenus de source tha\u00eflandaise sont plus faibles, des remises plus importantes peuvent tomber dans des tranches d'imposition progressives inf\u00e9rieures. Planifier le moment des transferts peut optimiser la charge fiscale globale.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"common-mistakes-expats-make\">Erreurs courantes des expatri\u00e9s<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>M\u00e9langer les fonds d&#039;avant 2024 et ceux d&#039;apr\u00e8s 2024<\/strong>\u00a0in a single account without documentation, the entire transfer may be treated as taxable.\u200b<\/li>\n\n<li><strong>Failing to trace funds used for ATM withdrawals and card payments.<\/strong> 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.\u200b<\/li>\n\n<li><strong>En supposant que les modifications fiscales propos\u00e9es soient adopt\u00e9es.<\/strong>, the two-year grace period has\u00a0<strong>pas<\/strong>\u00a0a \u00e9t\u00e9 promulgu\u00e9e. Dossier bas\u00e9 sur les r\u00e8gles en vigueur.<\/li>\n\n<li><strong>Ne pas d\u00e9poser de d\u00e9claration<\/strong>\u00a0when income is below the taxable threshold, filing still creates a paper trail and avoids late filing penalties.\u200b<\/li>\n\n<li><strong>Confusion entre le visa tha\u00eflandais Privilege (\u00c9lite) et le visa LTR.<\/strong>, only the LTR visa provides foreign income tax exemption.\u200b<\/li>\n\n<li><strong>Ignorer les conventions de double imposition<\/strong>, many expats overpay by not claiming foreign tax credits they are legally entitled to.\u200b<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"our-fees\">Nos tarifs<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Parler avec nous<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Les questions fiscales qui d\u00e9pendent de votre r\u00e9sidence, de votre situation au regard des trait\u00e9s ou de la source d'un virement valent bien une heure avec un avocat avant de d\u00e9poser votre d\u00e9claration. Les consultations co\u00fbtent 2 000 THB par heure et vous recevez un devis \u00e9crit avant tout travail suppl\u00e9mentaire. Vous pouvez <a href=\"https:\/\/www.thailawonline.com\/fr\/book-consultation\/\">r\u00e9server une consultation<\/a> directement.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"key-takeaways-for-expatriates\">Points cl\u00e9s \u00e0 retenir pour les expatri\u00e9s<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pour bien g\u00e9rer l&#039;imp\u00f4t sur le revenu des personnes physiques en Tha\u00eflande, il est essentiel de conna\u00eetre les modifications apport\u00e9es \u00e0 la r\u00e9glementation sur les transferts de fonds en 2024, d&#039;utiliser judicieusement les d\u00e9ductions et les conventions fiscales, et de d\u00e9clarer ses revenus dans les d\u00e9lais impartis. Les expatri\u00e9s doivent obtenir un num\u00e9ro d&#039;identification fiscale (TIN), identifier les cat\u00e9gories de revenus concern\u00e9es, documenter soigneusement les fonds per\u00e7us avant 2024 et ne jamais consid\u00e9rer comme acquis un projet de loi. Un conseil fiscal personnalis\u00e9 reste la solution la plus s\u00fbre pour garantir la conformit\u00e9 et optimiser sa situation fiscale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Ce guide est fourni \u00e0 titre informatif par ThaiLawOnline.com. La l\u00e9gislation fiscale \u00e9volue fr\u00e9quemment. Consultez un conseiller fiscal qualifi\u00e9 pour obtenir des conseils adapt\u00e9s \u00e0 votre situation.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Liens concernant l&#039;imp\u00f4t sur le revenu des personnes physiques en Tha\u00eflande\u00a0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.rd.go.th\/english\/6045.html\" rel=\"noopener\" target=\"_blank\">Explication de l&#039;imp\u00f4t sur le revenu des personnes physiques (IRPP) par le D\u00e9partement des recettes de Tha\u00eflande<\/a><\/li>\n\n<li><a href=\"https:\/\/www.thailawonline.com\/fr\/register-a-tax-id-number-in-thailand\/\">Comment obtenir un num\u00e9ro d&#039;identification fiscale en Tha\u00eflande<\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"frequently-asked-questions\">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-1772313682361\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Dois-je payer des imp\u00f4ts tha\u00eflandais sur ma pension \u00e9trang\u00e8re\u00a0?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Cela d\u00e9pend de la date d&#039;acquisition de la pension et de l&#039;existence d&#039;une convention de double imposition (CDI). Les pensions per\u00e7ues \u00e0 partir de 2024 sont imposables lors de leur transfert en Tha\u00eflande. En revanche, les pensions ant\u00e9rieures \u00e0 2024 sont exon\u00e9r\u00e9es en vertu des dispositions des conventions fiscales tha\u00eflandaises (Por.162\/2566). Les pensions gouvernementales de pays comme les \u00c9tats-Unis, le Canada et l&#039;Australie sont souvent exon\u00e9r\u00e9es en vertu de leurs CDI respectives. Les pensions priv\u00e9es sont g\u00e9n\u00e9ralement imposables, mais peuvent ouvrir droit \u00e0 un cr\u00e9dit d&#039;imp\u00f4t \u00e9tranger.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772313694134\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">J&#039;utilise ma carte de cr\u00e9dit \u00e9trang\u00e8re pour des achats en Tha\u00eflande. Ces achats sont-ils imposables\u00a0?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Not automatically. A payment method alone does not establish taxable income. Check the source and year of the funds, Thai tax residence when the foreign income arose, the amount brought into Thailand, and any exemption or treaty protection. Pre-2024 foreign income is outside the new interpretation. Keep statements tracing the funds, and obtain advice on how the particular card payment or withdrawal is treated. Do not assume either that every card purchase is taxable or that using a foreign card avoids a remittance.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772313694937\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Quelle est la diff\u00e9rence entre PND 90 et PND 91\u00a0?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Le formulaire PND 91 est destin\u00e9 aux personnes qui per\u00e7oivent uniquement des revenus d&#039;emploi (salaires). Le formulaire PND 90 est destin\u00e9 aux personnes ayant plusieurs sources de revenus, notamment les transferts de fonds de l&#039;\u00e9tranger, les revenus locatifs, les revenus de placements ou les revenus d&#039;une entreprise. La plupart des expatri\u00e9s percevant des revenus \u00e9trangers remplissent le formulaire PND 90.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772313773834\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Puis-je d\u00e9clarer mes imp\u00f4ts en anglais\u00a0?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Le syst\u00e8me de t\u00e9l\u00e9d\u00e9claration du D\u00e9partement des recettes (efiling.rd.go.th) propose une traduction anglaise partielle, mais son utilisation peut s&#039;av\u00e9rer complexe dans les situations d\u00e9licates. Il est donc conseill\u00e9 aux expatri\u00e9s ayant des obligations fiscales li\u00e9es \u00e0 des revenus \u00e9trangers de faire appel \u00e0 un expert fiscal tha\u00eflandais ou \u00e0 un service de d\u00e9claration sp\u00e9cialis\u00e9.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772313799067\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Le visa Elite de Tha\u00eflande me donne-t-il droit \u00e0 des avantages fiscaux\u00a0?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Non. Le visa Privil\u00e8ge Tha\u00eflande (anciennement Elite) est un visa touristique offrant des services VIP. Il comprend\u00a0:\u00a0<strong>aucune exon\u00e9ration fiscale<\/strong>\u00a0En aucun cas. Si un titulaire de visa Elite s\u00e9journe en Tha\u00eflande pendant plus de 180 jours, il est consid\u00e9r\u00e9 comme r\u00e9sident fiscal \u00e0 part enti\u00e8re et soumis aux r\u00e8gles fiscales habituelles. Seul le\u00a0<strong>visa LTR<\/strong>\u00a0offre des avantages fiscaux sur les revenus \u00e9trangers.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772313815400\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Que se passe-t-il si je gagne des revenus en cryptomonnaie en Tha\u00eflande\u00a0?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Les gains en capital provenant des ventes de cryptomonnaies et de jetons num\u00e9riques sont\u00a0<strong>exon\u00e9r\u00e9 d&#039;imp\u00f4t sur le revenu des personnes physiques<\/strong>\u00a0Du 1er janvier 2025 au 31 d\u00e9cembre 2029, en vertu du d\u00e9cret minist\u00e9riel n\u00b0\u00a0399, les gains en cryptomonnaies b\u00e9n\u00e9ficient d&#039;une exon\u00e9ration. Cette exon\u00e9ration s&#039;applique uniquement aux transactions effectu\u00e9es via des plateformes agr\u00e9\u00e9es par la SEC et r\u00e9serv\u00e9e aux particuliers. Apr\u00e8s 2029, les gains en cryptomonnaies seront soumis au bar\u00e8me progressif de l&#039;imp\u00f4t sur le revenu, sauf prolongation de l&#039;exon\u00e9ration.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772313816154\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">En quoi les conventions de double imposition peuvent-elles m&#039;aider ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Les conventions fiscales bilat\u00e9rales (CFB) emp\u00eachent la double imposition d&#039;un m\u00eame revenu dans deux pays. Si un expatri\u00e9 a d\u00e9j\u00e0 pay\u00e9 des imp\u00f4ts sur son revenu dans son pays d&#039;origine, il peut d\u00e9duire un cr\u00e9dit d&#039;imp\u00f4t \u00e9tranger de son imp\u00f4t tha\u00eflandais. La Tha\u00eflande a conclu des CFB avec 61 pays. Le D\u00e9partement des recettes a mis \u00e0 disposition un calculateur de cr\u00e9dit d&#039;imp\u00f4t \u00e9tranger en janvier 2026 afin d&#039;aider les contribuables \u00e0 calculer leurs cr\u00e9dits.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772313865601\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Que se passe-t-il si je reste en Tha\u00eflande moins de 180 jours\u00a0?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Les personnes qui s\u00e9journent physiquement en Tha\u00eflande pendant moins de 180 jours au cours d&#039;une ann\u00e9e civile sont\u00a0<strong>pas<\/strong>\u00a0Les r\u00e9sidents fiscaux tha\u00eflandais sont impos\u00e9s uniquement sur leurs revenus de source tha\u00eflandaise (par exemple, un salaire vers\u00e9 par un employeur tha\u00eflandais). Les revenus de source \u00e9trang\u00e8re, y compris les transferts de fonds, ne sont pas impos\u00e9s pour les non-r\u00e9sidents.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772313866450\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Quelle est la date limite pour la d\u00e9claration d&#039;imp\u00f4ts des expatri\u00e9s\u00a0?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>La d\u00e9claration annuelle d&#039;imp\u00f4t sur le revenu des personnes physiques doit \u00eatre d\u00e9pos\u00e9e avant le\u00a0<strong>31 mars<\/strong>\u00a0pour les soumissions sur papier ou\u00a0<strong>8 avril<\/strong>\u00a0for electronic filings through the Revenue Department\u2019s e-filing portal. Filing late can attract a criminal fine of up to 2,000 THB, which is a single fine and not a monthly one, and unpaid tax carries a surcharge of 1.5% per month or part of a month that can never exceed the tax itself. Installment options for taxes are possible for over 3,000 THB (interest-free up to 3 months).<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772313897333\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Existe-t-il un seuil de revenu minimum pour d\u00e9poser une demande\u00a0?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>r\u00e9sidents fiscaux dont le revenu net imposable est\u00a0<strong>150 000 THB ou moins<\/strong>\u00a0sont exempt\u00e9s d&#039;imp\u00f4t sur le revenu des personnes physiques. Cependant, il est toujours recommand\u00e9 de produire une d\u00e9claration de revenus afin de conserver les documents n\u00e9cessaires et d&#039;\u00e9viter d&#039;\u00e9ventuelles p\u00e9nalit\u00e9s.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788500000001\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Is the 60,000 THB personal allowance still available in 2026?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Yes. The personal allowance of 60,000 THB, the spouse allowance and the child allowances are unchanged for income earned in 2026. The proposed ceiling on total deductions was never enacted and is now scheduled for review in 2027 at the earliest.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788500000002\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Do paper donation receipts still work for the tax deduction?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>For donations made from 1 January 2026, the Revenue Department has said that only donations recorded in its e-Donation system support the deduction. A paper receipt or anumodana certificate is evidence of the gift but should not be relied on for tax. Scan the donee&#8217;s e-Donation QR code and check the record on the Department&#8217;s portal before filing.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788500000003\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Is the RMF deduction being cut?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Not for 2026. The RMF limit is still 30% of assessable income up to 500,000 THB, within the combined 500,000 THB retirement cap. Retirement and Thai ESG limits are among the deductions the Finance Ministry has said it will review for 2027, but no instrument has been published.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788500000004\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Will the deduction reform affect my 2026 filing in 2027?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>No. The return filed in early 2027 covers income earned in 2026 and uses the deduction schedule on this page. Any reform must be published in the Royal Gazette first, and the ministry&#8217;s own timetable now points to income earned in 2027, filed in 2028.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><aside class=\"tlo-trust-author\" aria-label=\"\u00c0 propos des auteurs\">\n                            <div class=\"tlo-trust-author__person\">\n                    <div class=\"tlo-trust-author__photo\">\n                        <span class=\"tlo-trust-author__initials\" aria-hidden=\"true\">SB<\/span>                    <\/div>\n                    <div class=\"tlo-trust-author__body\">\n                        <p class=\"tlo-trust-author__name\"><a href=\"https:\/\/www.thailawonline.com\/fr\/our-team\/\">S\u00e9bastien H. Brousseau<\/a><\/p>\n                        <p class=\"tlo-trust-author__cred\">LL.B., B.Sc.<\/p>\n                        <p class=\"tlo-trust-author__bio\">Avocat canadien dirigeant des cabinets en Tha\u00eflande depuis 2006. Conseille les r\u00e9sidents et investisseurs \u00e9trangers en mati\u00e8re immobili\u00e8re, familiale, d'immigration, successorale et commerciale.<\/p>\n                    <\/div>\n                <\/div>\n            \n            <p class=\"tlo-trust-author__meta\">\n                                                    <span>Derni\u00e8re mise \u00e0 jour : septembre 17, 2026<\/span>\n                            <\/p>\n        <\/aside>\n<a class=\"tlo-trust-badge tlo-trust-badge--vortex\" href=\"\/fr\/supreme-court-decisions\/\"><span class=\"tlo-trust-badge__tick\" aria-hidden=\"true\">\u2713<\/span> V\u00e9rifi\u00e9 sur plus de 84,000 arr\u00eats de la Cour supr\u00eame, base Vortex<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>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&#8217;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&#8217;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&#8217;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&#8217;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&#8217;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.<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>Foreign-income scope checked on 17 September 2026. The Revenue Department\u2019s foreign-tax-credit guidance excludes foreign income earned before 1 January 2024 [&hellip;]<\/p>\n","protected":false},"author":0,"featured_media":628,"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":"","rank_math_focus_keyword":"expat tax thailand","rank_math_title":"Expat Tax in Thailand: Residency, Foreign Income and Filing","rank_math_description":"How tax works for expatriates in Thailand: the 180-day residency rule, foreign income and the remittance rules, 2026 rates and allowances, double tax treaties, getting a TIN and filing PND 90 or 91.","rank_math_breadcrumb_title":"Personal Income Tax in Thailand","rank_math_canonical_url":""},"class_list":["post-242","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\/242","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"}],"replies":[{"embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/comments?post=242"}],"version-history":[{"count":31,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages\/242\/revisions"}],"predecessor-version":[{"id":7561,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages\/242\/revisions\/7561"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/media\/628"}],"wp:attachment":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/media?parent=242"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}