{"id":6633,"date":"2026-09-05T19:13:37","date_gmt":"2026-09-05T12:13:37","guid":{"rendered":"https:\/\/www.thailawonline.com\/glossary\/foreign-sourced-income\/"},"modified":"2026-09-25T16:25:39","modified_gmt":"2026-09-25T09:25:39","slug":"foreign-sourced-income","status":"publish","type":"page","link":"https:\/\/www.thailawonline.com\/fr\/glossary\/foreign-sourced-income\/","title":{"rendered":"Revenu de source \u00e9trang\u00e8re et imp\u00f4t sur les remises en Tha\u00eflande"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><p><strong>Revenus de source \u00e9trang\u00e8re<\/strong> (\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e08\u0e32\u0e01\u0e15\u0e48\u0e32\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28, also <em>revenu offshore<\/em> ou, pour la taxe sur celui-ci, <em>taxe sur les remises<\/em>) est un revenu provenant de l'\u00e9tranger, tel qu'un salaire, une pension, un dividende, des int\u00e9r\u00eats, un loyer ou une plus-value \u00e9trang\u00e8re, qu'un r\u00e9sident fiscal de la Tha\u00eflande introduit dans le pays. En vertu de l'article 41 du Code des imp\u00f4ts, il est imposable l'ann\u00e9e de son rapatriement. Depuis le 1er janvier 2024, l'ann\u00e9e o\u00f9 il a \u00e9t\u00e9 gagn\u00e9 n'a plus d'importance, ce qui a mis fin \u00e0 l'ancienne pratique consistant \u00e0 stocker les revenus \u00e0 l'\u00e9tranger pendant un an et \u00e0 les rapatrier en franchise d'imp\u00f4t, et il s'agit du plus important changement fiscal auquel la plupart des expatri\u00e9s en Tha\u00eflande ont \u00e9t\u00e9 confront\u00e9s.<\/p><\/p>\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Table des mati\u00e8res<\/h2><nav><ul><li><a href=\"#the-rule-before-and-after-1-january-2024\">La r\u00e8gle avant et apr\u00e8s le 1er janvier 2024<\/a><\/li><li><a href=\"#what-this-means-for-an-expatriate\">Ce que cela signifie pour un expatri\u00e9<\/a><\/li><li><a href=\"#the-proposed-exemption-and-what-is-actually-law\">L'exemption propos\u00e9e et ce qui fait r\u00e9ellement foi de loi<\/a><\/li><li><a href=\"#frequently-asked-questions\">Foire aux questions<\/a><\/li><\/ul><\/nav><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"the-rule-before-and-after-1-january-2024\">La r\u00e8gle avant et apr\u00e8s le 1er janvier 2024<\/h2>\n\n\n<p class=\"wp-block-paragraph\"><p><strong>Deux conditions<\/strong> doivent \u00eatre remplies pour que le revenu soit imposable : la personne \u00e9tait une <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/tax-resident\/\">r\u00e9sident fiscal<\/a> (180 jours ou plus) au cours de l'ann\u00e9e civile o\u00f9 les revenus ont \u00e9t\u00e9 g\u00e9n\u00e9r\u00e9s, et ces revenus sont rempatri\u00e9s en Tha\u00eflande, au cours de cette m\u00eame ann\u00e9e ou d'une ann\u00e9e ult\u00e9rieure. Les revenus per\u00e7us alors que l'on \u00e9tait non-r\u00e9sident ne sont jamais concern\u00e9s, peu importe le moment et la mani\u00e8re dont ils sont rapatri\u00e9s.<\/p><\/p>\n\n\n<p class=\"wp-block-paragraph\"><p><strong>Avant 2024<\/strong> Le D\u00e9partement des revenus interpr\u00e9tait l'article 41 comme ne taxant que les revenus rapatri\u00e9s l'ann\u00e9e m\u00eame o\u00f9 ils ont \u00e9t\u00e9 per\u00e7us. Per\u00e7us en 2022, rapatri\u00e9s en 2023, aucun imp\u00f4t n'est d\u00fb. L'instruction minist\u00e9rielle Por. 161\/2566 est revenue sur cette interpr\u00e9tation avec effet au 1er janvier 2024 : les revenus \u00e9trangers d'un r\u00e9sident sont d\u00e9sormais imposables d\u00e8s leur rapatriement. L'instruction Por. 162\/2566 a ensuite exclu le pass\u00e9 : les revenus per\u00e7us avant le 1er janvier 2024 restent non imposables lorsqu'ils sont import\u00e9s, et ce \u00e0 tout moment. Ces deux instructions constituent la l\u00e9gislation en vigueur pour les ann\u00e9es fiscales 2024, 2025 et 2026.<\/p><\/p>\n\n\n<h2 class=\"wp-block-heading\" id=\"what-this-means-for-an-expatriate\">Ce que cela signifie pour un expatri\u00e9<\/h2>\n\n\n<p class=\"wp-block-paragraph\"><p><strong>Envoi de fonds<\/strong> est un transfert d'argent en Tha\u00eflande : un virement bancaire, des esp\u00e8ces apport\u00e9es, une carte \u00e9trang\u00e8re utilis\u00e9e pour payer un commer\u00e7ant tha\u00eflandais ou un retrait d'argent \u00e0 un DAB \u00e0 partir d'un compte \u00e9tranger. Ce qui est remis doit ensuite \u00eatre caract\u00e9ris\u00e9. L'\u00e9pargne existant avant 2024, le principal d'un pr\u00eat ou un <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/gift\/\">cadeau<\/a> Dans les limites des exon\u00e9rations, il s'agit de capital et non de revenus, et ils ne sont pas impos\u00e9s ; les revenus et gains post\u00e9rieurs \u00e0 2023 le sont. Les relev\u00e9s bancaires montrant d'o\u00f9 chaque virement a \u00e9t\u00e9 tir\u00e9 constituent la seule d\u00e9fense lors d'un contr\u00f4le fiscal, c'est pourquoi il est conseill\u00e9, sur un plan pratique, de conserver un solde ant\u00e9rieur \u00e0 2024 sur un compte s\u00e9par\u00e9.<\/p><\/p>\n\n\n<p class=\"wp-block-paragraph\"><p>L'imp\u00f4t pay\u00e9 \u00e0 l'\u00e9tranger sur le m\u00eame revenu est normalement imput\u00e9 en d\u00e9duction en vertu de la convention pertinente <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/double-tax-agreement\/\">convention de double imposition<\/a>, le r\u00e9sident paie donc le taux le plus \u00e9lev\u00e9 des deux plut\u00f4t que les deux, mais le cr\u00e9dit doit \u00eatre demand\u00e9 sur la d\u00e9claration avec un justificatif de l'imp\u00f4t \u00e9tranger. Certains trait\u00e9s r\u00e9servent les pensions gouvernementales \u00e0 l'\u00c9tat payeur. La d\u00e9claration se fait entre le 1er janvier et le 31 mars et n\u00e9cessite un <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/tax-id\/\">num\u00e9ro d&#039;identification fiscale<\/a>.<\/p><\/p>\n\n\n<h2 class=\"wp-block-heading\" id=\"the-proposed-exemption-and-what-is-actually-law\">L'exemption propos\u00e9e et ce qui fait r\u00e9ellement foi de loi<\/h2>\n\n\n<p class=\"wp-block-paragraph\"><p>Since 2025 the government has discussed a relaxation under which foreign income remitted in the year it is earned, or in the year immediately following, would be exempt, so that money earned in 2026 and brought in during 2026 or 2027 would escape tax. As at 25 September 2026 that measure had not been published in the Royal Gazette. It has no effective date and no legal force, and planning as if it existed produces a tax bill with surcharges attached.<\/p><\/p>\n\n\n<p class=\"wp-block-paragraph\"><p>Il existe deux exemptions. Les revenus per\u00e7us avant 2024 sont prot\u00e9g\u00e9s par le Por. 162\/2566. Les titulaires de certaines cat\u00e9gories de <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/ltr-visa\/\">visa LTR<\/a> sont exempt\u00e9s d'imp\u00f4t sur les revenus \u00e9trangers rapatri\u00e9s par d\u00e9cret royal. Pour tous les autres : s'ils ont \u00e9t\u00e9 gagn\u00e9s \u00e0 l'\u00e9tranger apr\u00e8s 2023 en \u00e9tant r\u00e9sident, et qu'ils sont rapatri\u00e9s, ils sont imposables.<\/p><\/p>\n\n\n<h2 class=\"wp-block-heading\" id=\"frequently-asked-questions\">Foire aux questions<\/h2>\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list\">\n<div id=\"faq-question-1\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Les revenus \u00e9trangers sont-ils imposables en Tha\u00eflande si je ne les y apporte pas ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Non. La Tha\u00eflande taxe les revenus de source \u00e9trang\u00e8re des particuliers uniquement sur la base des rapatriements. Les revenus laiss\u00e9s \u00e0 l'\u00e9tranger ne sont pas imposables, quelle que soit la dur\u00e9e du s\u00e9jour de la personne en Tha\u00eflande. Ils ne deviennent imposables que lorsqu'ils sont introduits dans le pays, et seulement si la personne \u00e9tait un r\u00e9sident fiscal l'ann\u00e9e o\u00f9 ils ont \u00e9t\u00e9 per\u00e7us.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-2\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Ma pension \u00e9trang\u00e8re est-elle impos\u00e9e en Tha\u00eflande ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Une pension vers\u00e9e par un r\u00e9sident fiscal est un revenu de source \u00e9trang\u00e8re et est imposable, \u00e0 moins qu'une convention fiscale n'accorde au pays payeur le droit exclusif de l'imposer, ce que font plusieurs trait\u00e9s pour les pensions de gouvernement et de la fonction publique. L'imp\u00f4t d\u00e9j\u00e0 pay\u00e9 \u00e0 l'\u00e9tranger sur une pension priv\u00e9e est g\u00e9n\u00e9ralement d\u00e9duit de l'imp\u00f4t tha\u00eflandais.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-3\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">L'exon\u00e9ration de la taxe sur les remittances a-t-elle \u00e9t\u00e9 adopt\u00e9e en Tha\u00eflande ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Not as at 25 September 2026. The proposal to exempt income remitted in the year earned or the following year remains a draft that has not appeared in the Royal Gazette. Until it does, Por. 161\/2566 and Por. 162\/2566 apply: post-2023 income is taxable when remitted and pre-2024 income is not.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<p class=\"wp-block-paragraph\"><p>Voir aussi\u00a0: <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/tax-resident\/\">R\u00e9sident fiscal<\/a>, <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/double-tax-agreement\/\">Convention de double imposition<\/a>, <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/fet-form\/\">Justificatif de transfert de devises (FET)<\/a>, <a href=\"https:\/\/www.thailawonline.com\/fr\/thailand-foreign-income-tax-2026-what-actually-applies\/\">imp\u00f4t sur les transferts de revenus de l'\u00e9tranger en 2026<\/a> ET <a href=\"https:\/\/www.thailawonline.com\/fr\/thailand-remittance-tax-exemption-status\/\">le statut en temps r\u00e9el de l'exemption de remises<\/a>.<\/p><\/p>","protected":false},"excerpt":{"rendered":"<p>Foreign-sourced income (\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e08\u0e32\u0e01\u0e15\u0e48\u0e32\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28, also offshore income or, for the tax on it, remittance tax) is income arising outside Thailand, such [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":214,"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":"foreign sourced income thailand","rank_math_title":"Foreign Sourced Income Thailand: Tax Rules | ThaiLawOnline","rank_math_description":"Foreign sourced income Thailand: income earned abroad by a tax resident, taxed when remitted. What changed on 1 January 2024 and what is not yet law in 2026.","rank_math_breadcrumb_title":"","rank_math_canonical_url":""},"class_list":["post-6633","page","type-page","status-publish","hentry","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages\/6633","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/comments?post=6633"}],"version-history":[{"count":2,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages\/6633\/revisions"}],"predecessor-version":[{"id":8439,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages\/6633\/revisions\/8439"}],"up":[{"embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages\/214"}],"wp:attachment":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/media?parent=6633"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}