{"id":74,"date":"2026-03-08T09:14:38","date_gmt":"2026-03-08T02:14:38","guid":{"rendered":"https:\/\/www.thailawonline.com\/usufruct-tax-thailand\/"},"modified":"2026-09-05T19:36:21","modified_gmt":"2026-09-05T12:36:21","slug":"usufruct-tax-thailand","status":"publish","type":"page","link":"https:\/\/www.thailawonline.com\/fr\/usufruct-tax-thailand\/","title":{"rendered":"Usufruit et fiscalit\u00e9 tha\u00eflandaise : frais d&#039;enregistrement, revenus locatifs et retenue \u00e0 la source"},"content":{"rendered":"<div style=\"background:#0f2542;border-radius:14px;padding:16px 20px;margin:0 0 20px;display:flex;flex-wrap:wrap;gap:12px;align-items:center;justify-content:space-between\"><div style=\"flex:1 1 300px\"><div style=\"color:#c2a25a;font-weight:600;font-size:11px;letter-spacing:.1em;text-transform:uppercase\">Mod\u00e8le bilingue \u00b7 \u0e41\u0e21\u0e48\u0e41\u0e1a\u0e1a\u0e2a\u0e2d\u0e07\u0e20\u0e32\u0e29\u0e32<\/div><div style=\"color:#fff;font-size:16px;font-weight:600\">T\u00e9l\u00e9charger le contrat d'usufruit (\u0e2a\u0e34\u0e17\u0e18\u0e34\u0e40\u0e01\u0e47\u0e1a\u0e01\u0e34\u0e19), \u0e3f890, gratuit pour les membres Silver<\/div><div style=\"color:#9fb0c9;font-size:13.5px\">\u0e14\u0e32\u0e27\u0e19\u0e4c\u0e42\u0e2b\u0e25\u0e14\u0e2a\u0e31\u0e0d\u0e0d\u0e32\u0e2a\u0e34\u0e17\u0e18\u0e34\u0e40\u0e01\u0e47\u0e1a\u0e01\u0e34\u0e19, \u0e3f890 \u0e1f\u0e23\u0e35\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e2a\u0e21\u0e32\u0e0a\u0e34\u0e01 Silver \u0e02\u0e36\u0e49\u0e19\u0e44\u0e1b<\/div><\/div><a href=\"\/fr\/produit\/usufruct-agreement-template-bilingual-en-th\/\" style=\"flex:0 0 auto;background:#c2a25a;color:#3a2c08;font-weight:600;padding:11px 20px;border-radius:10px;text-decoration:none\">Obtenir le mod\u00e8le \u2192<\/a><\/div>\n\n\n\n<div style=\"background:#f5f7fb;border:1px solid #e6eaf1;border-radius:10px;padding:12px 16px;margin:10px 0 18px\">\ud83d\udcc4 <strong>Besoin du contrat ?<\/strong> <a href=\"\/fr\/produit\/usufruct-agreement-template-bilingual-en-th\/\"><strong>T\u00e9l\u00e9chargez notre mod\u00e8le de contrat d&#039;usufruit bilingue<\/strong><\/a>, le mod\u00e8le de contrat en anglais\/tha\u00ef r\u00e9dig\u00e9 en tant qu'avenant \u00e0 l'usufruit enregistr\u00e9, avec <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/land-office\/\">Bureau foncier<\/a> guide d'inscription. T\u00e9l\u00e9chargement gratuit pour les membres Silver, ou \u0e3f890 une seule fois.<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"key-takeaways\">Points cl\u00e9s \u00e0 retenir<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Frais d&#039;inscription :<\/strong>1% fee plus + 0.5% <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/property-transfer-taxes\/\">droits de timbre<\/a> calculated on the consideration amount. If no consideration, a fixed fee per plot is charged about 100 baht.Paid once at Land Department registration.<\/li>\n\n<li><strong>Imp\u00f4t sur le revenu \u00e0 payer :<\/strong>\u00a0The usufructuary is taxed on the income the usufruct produces, but only where the usufructuary is the person legally entitled to it. Under <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/supreme-court-dika\/\">Cour supr\u00eame<\/a> Decision 575\/2560 rent under a lease belongs to the party who made that lease.<\/li>\n\n<li><strong>Taxe fonci\u00e8re (annuelle) :<\/strong>\u00a0The usufructuary pays <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/land-and-building-tax\/\">taxe fonci\u00e8re<\/a>: 0.02% (agricultural) or 0.1 to 0.3% (non-agricultural).<\/li>\n\n<li><strong>Avantage de la mort :<\/strong>\u00a0Aucun droit de succession n&#039;est per\u00e7u lorsque l&#039;usufruit prend fin au d\u00e9c\u00e8s. La propri\u00e9t\u00e9 est automatiquement r\u00e9int\u00e9gr\u00e9e sans complications successorales.<\/li>\n\n<li><strong>Sequence Decides Attribution:<\/strong>\u00a0Register the usufruct before the property is let, and make the usufructuary the party to the lease. That order is what Decision 575\/2560 turned on.<\/li>\n\n<li><strong>Income Splitting:<\/strong>\u00a0Adult children as usufructuaries are taxed on the income where they are the persons legally entitled to it, under a usufruct registered before the lease and with the children as lessors.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u00c9crit par <a href=\"https:\/\/www.thailawonline.com\/fr\/our-team\/\">S\u00e9bastien H. Brousseau <\/a>ET <a href=\"https:\/\/www.thailawonline.com\/fr\/team\/wichuda-atthamethakon\/\">Wichuda Atthamethakon<\/a>. ThaiLawOnline.com : Cabinet sp\u00e9cialis\u00e9 en droit de l&#039;usufruit depuis 2006<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L&#039;imp\u00f4t n&#039;est qu&#039;une partie du tableau. Pour comprendre le fonctionnement du droit lui-m\u00eame, son enregistrement et son co\u00fbt de mise en place, consultez notre guide complet sur <a href=\"\/fr\/usufruct-agreement-in-thailand\/\">usufruit en Tha\u00eflande<\/a>.<\/p>\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=\"#key-takeaways\">Points cl\u00e9s \u00e0 retenir<\/a><\/li><li class=\"\"><a href=\"#registration-fees-and-transfer-taxes\">Frais d&#039;immatriculation et taxes de transfert<\/a><\/li><li class=\"\"><a href=\"#income-tax-during-usufruct\">Imp\u00f4t sur le revenu pendant l&#039;usufruit<\/a><\/li><li class=\"\"><a href=\"#property-tax-land-and-building-tax\">Taxe fonci\u00e8re : Taxe sur les terrains et les b\u00e2timents<\/a><\/li><li class=\"\"><a href=\"#tax-at-termination\">Imp\u00f4t \u00e0 la fin de la p\u00e9riode d&#039;engagement<\/a><\/li><li class=\"\"><a href=\"#comparison-tax-treatment-of-property-rights\">Comparaison : Traitement fiscal des droits de propri\u00e9t\u00e9<\/a><\/li><li class=\"\"><a href=\"#tax-planning-strategies\">Strat\u00e9gies de planification fiscale<\/a><\/li><li class=\"\"><a href=\"#frequently-asked-questions\">Foire aux questions<\/a><\/li><li class=\"\"><a href=\"#conclusion\">Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Derni\u00e8re r\u00e9vision : 3 septembre 2026.<\/strong> Everything this page says about Supreme Court Decision 575\/2560 was rewritten in this review, after the judgment was read in full in Thai to its disposition. The page had said the case established that tax follows economic substance rather than formal title, and it gave the reader the test <em>who actually collects or controls the income<\/em>. The case decides neither. The three grandchildren did collect the money and the tenant did withhold tax in their names, and the Supreme Court still held the income was the owner\u2019s, because she was the party to the lease and the usufruct was registered only after the lease was made. The test the page previously gave would have decided the case the other way. What this review did not re-check, said rather than implied: the registration fee and stamp duty figures, the land and building tax rates, the withholding rates, and the comparison table outside its two income-tax cells.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"registration-fees-and-transfer-taxes\">Frais d&#039;immatriculation et taxes de transfert<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L&#039;\u00e9tablissement d&#039;un droit d&#039;usufruit implique le paiement de plusieurs frais uniques aupr\u00e8s du service du cadastre. Contrairement aux transferts de propri\u00e9t\u00e9 (qui entra\u00eenent des droits de mutation importants), l&#039;\u00e9tablissement d&#039;un droit d&#039;usufruit engendre des co\u00fbts initiaux relativement modestes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Comprendre la structure des frais facilite la gestion budg\u00e9taire. Cela permet \u00e9galement de comparer l&#039;usufruit \u00e0 d&#039;autres formes de propri\u00e9t\u00e9, comme les baux ou les transferts de propri\u00e9t\u00e9 directs.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"registration-fee-1-of-assessed-value\">Frais d&#039;inscription : 1% de valeur de contrepartie<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Les frais initiaux d&#039;enregistrement d&#039;un usufruit s&#039;\u00e9l\u00e8vent \u00e0 1% du montant de la contrepartie du contrat. Le D\u00e9partement du cadastre per\u00e7oit ces frais lors de l&#039;enregistrement. Ces frais sont uniques et non renouvelables. <strong>Frais 1% plus droit de timbre de 0,5% calcul\u00e9 sur le montant de la contrepartie<\/strong>. <strong>S'il n'y a pas de contrepartie, un tarif fixe par parcelle d'environ 100 bahts est factur\u00e9.<\/strong>. Pour la plupart de nos clients, peut-\u00eatre 90%, l&#x27;usufruit est accord\u00e9 sans contrepartie, car le co\u00fbt ne s&#x27;\u00e9l\u00e8ve qu&#x27;\u00e0 environ 100 bahts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La valeur estim\u00e9e est bas\u00e9e sur l&#039;\u00e9valuation fonci\u00e8re officielle r\u00e9alis\u00e9e par le D\u00e9partement du cadastre. Si elle est sup\u00e9rieure, c&#039;est la valeur d\u00e9clar\u00e9e dans le contrat d&#039;usufruit qui est retenue. Par exemple, si un bien est \u00e9valu\u00e9 \u00e0 5\u00a0000\u00a0000 de bahts, les frais d&#039;enregistrement s&#039;\u00e9l\u00e8vent \u00e0 50\u00a0000 bahts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ces frais de 11 TP3T se comparent favorablement aux autres taxes sur les transactions immobili\u00e8res. Les droits de mutation fonci\u00e8re et immobili\u00e8re varient entre 2 et 3,31 TP3T selon le type de transaction. Les frais d\u2019enregistrement d\u2019un usufruit, fix\u00e9s \u00e0 11 TP3T, sont nettement inf\u00e9rieurs. Cet avantage financier rend l\u2019usufruit particuli\u00e8rement int\u00e9ressant pour \u00e9tablir des droits de propri\u00e9t\u00e9 \u00e0 long terme avec une charge fiscale initiale minimale.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"stamp-duty\">Droit de timbre<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Un droit de timbre nominal s'applique aux documents d'enregistrement de l'usufruit. Le droit de timbre sur le contrat d'usufruit est calcul\u00e9 sur la valeur du contrat ou la valeur de la contrepartie. Les taux actuels varient g\u00e9n\u00e9ralement de 20 \u00e0 40 bahts pour les documents relatifs aux droits de propri\u00e9t\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce droit est minime compar\u00e9 aux autres taxes fonci\u00e8res. Il est g\u00e9n\u00e9ralement pay\u00e9 au service du cadastre lors de l&#039;enregistrement.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Type de frais<\/th><th class=\"has-text-align-left\" data-align=\"left\">Taux<\/th><th class=\"has-text-align-left\" data-align=\"left\">Fr\u00e9quence<\/th><th class=\"has-text-align-left\" data-align=\"left\">Notes<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\">Frais d&#039;enregistrement d&#039;usufruit<\/td><td class=\"has-text-align-left\" data-align=\"left\">1% + 0,5% de contrepartie d\u00e9clar\u00e9e (g\u00e9n\u00e9ralement nulle, donc environ environ 100 bahts)<\/td><td class=\"has-text-align-left\" data-align=\"left\">Une seule fois (\u00e0 la cr\u00e9ation)<\/td><td class=\"has-text-align-left\" data-align=\"left\">Vers\u00e9 au D\u00e9partement des terres<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Droit de timbre<\/td><td class=\"has-text-align-left\" data-align=\"left\">0.5%<\/td><td class=\"has-text-align-left\" data-align=\"left\">Une seule fois (\u00e0 l&#039;inscription)<\/td><td class=\"has-text-align-left\" data-align=\"left\">Montant nominal<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Taxe fonci\u00e8re et immobili\u00e8re (annuelle)<\/td><td class=\"has-text-align-left\" data-align=\"left\">une valeur comprise entre 0,021 TP3T et 0,31 TP3T<\/td><td class=\"has-text-align-left\" data-align=\"left\">Annuel (r\u00e9current)<\/td><td class=\"has-text-align-left\" data-align=\"left\">Pay\u00e9 par l&#039;usufruitier\u00a0; tarif agricole ou non agricole. Ces montants sont tr\u00e8s faibles et ne sont g\u00e9n\u00e9ralement jamais r\u00e9clam\u00e9s aux usufruitiers.<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Imp\u00f4t sur le revenu personnel (sur les revenus locatifs)<\/td><td class=\"has-text-align-left\" data-align=\"left\">0% \u00e0 35% progressif<\/td><td class=\"has-text-align-left\" data-align=\"left\">Annuel (sur le revenu gagn\u00e9)<\/td><td class=\"has-text-align-left\" data-align=\"left\">Paid by the person legally entitled to the income; a corporate tenant withholds 5% and remits it to the Revenue Department.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"income-tax-during-usufruct\">Imp\u00f4t sur le revenu pendant l&#039;usufruit<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le traitement fiscal de l&#039;usufruit est l&#039;une des questions les plus complexes et litigieuses du droit fiscal tha\u00eflandais. Le principe de base est le suivant\u00a0: l&#039;usufruitier d\u00e9tient le droit d&#039;utiliser, de jouir et de percevoir les revenus du bien. Il a droit aux fruits de la propri\u00e9t\u00e9 et est donc soumis aux obligations fiscales correspondantes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Who is taxed is settled by who is legally entitled to the income rather than by who banks it. Where the property is let, that is the person who contracted as lessor, which is the point Decision 575\/2560 turns on and is set out below.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"who-pays-the-usufructuary-section-1426\">Qui paie : L\u2019usufruitier (article 1426)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">tha\u00eflandais <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/thai-civil-and-commercial-code\/\">Code civil et commercial<\/a> Section 1426 states: the usufructuary \u201cbears all expenses of management and repairs, and all taxes and other burdens relating to the property.\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette disposition \u00e9tablit que l&#039;usufruitier est le principal contribuable. Si un bien est lou\u00e9 par l&#039;usufruitier, les revenus locatifs per\u00e7us constituent un revenu imposable pour ce dernier.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L&#039;usufruitier doit d\u00e9poser une d\u00e9claration annuelle de revenus (imp\u00f4t sur le revenu des personnes physiques ou imp\u00f4t sur les soci\u00e9t\u00e9s, selon son statut). Il d\u00e9clare les revenus tir\u00e9s du bien. Les revenus locatifs sont impos\u00e9s selon un bar\u00e8me progressif\u00a0: de 0,01\u00a0TP3T \u00e0 3,51\u00a0TP3T. Les usufruitiers personnes morales paient un imp\u00f4t sur les soci\u00e9t\u00e9s forfaitaire de 2,01\u00a0TP3T.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"rental-income-obligations\">Obligations relatives aux revenus locatifs<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Lorsque l&#039;usufruitier per\u00e7oit un loyer aupr\u00e8s des locataires, il doit\u00a0:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Declare gross rental income in their annual personal or <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/corporate-income-tax\/\">imp\u00f4t sur les soci\u00e9t\u00e9s<\/a> return<\/li>\n\n<li>D\u00e9duisez les frais d&#039;exploitation admissibles\u00a0: entretien, r\u00e9parations, frais de gestion immobili\u00e8re, assurances<\/li>\n\n<li>Calculer le revenu net et appliquer l&#039;imp\u00f4t sur le revenu des particuliers ou des soci\u00e9t\u00e9s<\/li>\n\n<li>Assurez-vous que le propri\u00e9taire (bailleur) retienne ou verse la retenue \u00e0 la source si le locataire est une soci\u00e9t\u00e9 (g\u00e9n\u00e9ralement la retenue \u00e0 la source 5% sur le loyer).<\/li>\n\n<li>Demander des certificats fiscaux au locataire \u00e0 des fins de d\u00e9claration de revenus<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">The question that decides who is taxed is who is legally entitled to the income, not who physically receives it. Where the property is let, that is the person who contracted as lessor; a usufructuary who is not a party to the lease is treated as receiving the owner\u2019s rent for the owner.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"supreme-court-decision-575-2560-tax-follows-the-actual-income-earner\">Supreme Court Decision 575\/2560: Who Is Taxed on the Rent<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Decision 575\/2560 is a judgment of the Supreme Court sitting in its Tax Division and it is the case usually cited on this question. It decides which of two people is taxed on the rent when a property is let and a usufruct over the same property is given to someone else: the lessor who made the contract, or the usufructuary who is paid the money.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"supreme-court-decision-575-2560-case-analysis\">D\u00e9cision 575\/2560 de la Cour supr\u00eame\u00a0: Analyse de l\u2019affaire<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Faits:<\/strong>\u00a0On 7 July 2011 Mrs P, the owner of a titled plot in Bang Na, Bangkok, let it to Company B for thirty years, the term running from 1 January 2014, against key money of 87,500,000 baht payable in five instalments. On the same day she signed a written agreement giving a usufruct over that land, for their lifetimes, to her three grandchildren, who were minors, and Company B agreed to pay the key money and the rent to them as usufructuaries and to withhold tax. The company did pay them, withholding 828,750 baht for the first grandchild and 804,375 baht for each of the other two in the 2011 tax year. The usufruct was registered at the Land Office only on 29 March 2012, after the lease had been made and after those payments. The three then spread the key money over the thirty-year term, prepaid income tax on it in advance under the Ministry of Finance announcement of 19 February 1985, and asked for the tax withheld by the company back. The Revenue Department refused.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Taxpayers\u2019 Argument:<\/strong>\u00a0The grandchildren argued that the usufruct made them the persons entitled to the income, that the tenant had recognised their right by agreeing to pay them directly, and that under Section 1417 of the Civil and Commercial Code a usufructuary holds, uses and takes the benefit of the property. Having prepaid tax on the key money themselves, they said the tax withheld at source was an overpayment they were entitled to recover.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Revenue Department Position:<\/strong>\u00a0Mrs P had let the land in her own name, so the income from the letting was hers under Section 61 of the Revenue Code. The clause directing the tenant to pay the grandchildren was only a division of money she was entitled to receive. The usufruct had not been registered when the payments were made, so their real right was not yet complete and they received the money on her behalf.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>D\u00e9cision du tribunal\u00a0:<\/strong>\u00a0The Supreme Court, Tax Division, held that the person with the income under the lease was Mrs P, because she was the contracting party to it. The three grandchildren were not parties to the lease and were merely receiving her rent for her. Its reasons:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Mrs P was the lessor under the lease and the grandchildren were strangers to it<\/li>\n\n<li>They acquired the usufruct by juristic act after the lease had already been made, and registered it at the Land Office later still<\/li>\n\n<li>The key money was therefore Mrs P\u2019s assessable income and the withholding certificates should have been issued in her name<\/li>\n\n<li>Certificates issued to the wrong taxpayer give that taxpayer no right to a refund<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cons\u00e9quences fiscales :<\/strong>\u00a0The refund was refused and the dismissal of the claim by the Central Tax Court was affirmed. The Supreme Court did not agree with the Tax Court on the route to it: the Tax Court had held that the grandchildren were the persons with assessable income under Sections 39 and 40 (5) of the Revenue Code, and the Supreme Court held they were not.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>What the case does and does not decide.<\/strong>\u00a0The grandchildren did receive the money and the tenant did withhold tax in their names, and neither fact made them the taxpayers. So the case lays down no test of who controls or economically enjoys the income. It turns on the order of events and on who signed the lease: the usufruct came after the lease and the usufructuaries were not parties to it. The practical lesson is the sequence. Register the usufruct first, then let the property, and make the usufructuary the party to the lease.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"property-tax-land-and-building-tax\">Taxe fonci\u00e8re : Taxe sur les terrains et les b\u00e2timents<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Outre l&#039;imp\u00f4t sur le revenu, l&#039;usufruitier est redevable d&#039;une taxe fonci\u00e8re annuelle. Cette taxe, appel\u00e9e taxe sur les terrains et les b\u00e2timents, est calcul\u00e9e en pourcentage de la valeur cadastrale du bien.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le taux varie selon que la propri\u00e9t\u00e9 soit agricole ou non agricole.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"the-usufructuary-bears-the-burden\">L&#039;usufruitier supporte le fardeau<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">L&#039;usufruitier est normalement responsable du paiement de toutes les taxes fonci\u00e8res et immobili\u00e8res annuelles, sauf stipulation contraire dans les contrats.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette obligation est li\u00e9e au droit d&#039;usufruit. Tant que l&#039;usufruit est valide et en vigueur, l&#039;usufruitier doit s&#039;acquitter des taxes fonci\u00e8res annuelles aupr\u00e8s de l&#039;administration fonci\u00e8re locale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La loi relative \u00e0 la taxe fonci\u00e8re est appliqu\u00e9e par les collectivit\u00e9s locales. Le Conseil de la concurrence et de la consommation (CCC) r\u00e9partit la charge entre les parties, mais en pratique, la facture incombe g\u00e9n\u00e9ralement au propri\u00e9taire enregistr\u00e9, sauf accord contraire. L&#039;obligation repose enti\u00e8rement sur l&#039;usufruitier. Ceci diff\u00e8re fondamentalement de la propri\u00e9t\u00e9 d&#039;un bien, o\u00f9 le propri\u00e9taire supporte la charge fiscale pendant toute la dur\u00e9e de d\u00e9tention.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En pratique, et jusqu&#039;\u00e0 pr\u00e9sent, il est extr\u00eamement rare que l&#039;usufruitier soit sollicit\u00e9 par les autorit\u00e9s fiscales locales pour le paiement des imp\u00f4ts. Compte tenu de l&#039;\u00e9volution rapide de la fiscalit\u00e9 ces derniers temps, il est probable que cela devienne plus fr\u00e9quent prochainement.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"current-rates-2026\">Taux actuels (2026)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Les taux d&#039;imposition fonci\u00e8re et immobili\u00e8re en Tha\u00eflande sont progressifs. Ils d\u00e9pendent de la classification et de l&#039;usage du bien. En 2026, les taux standard \u00e9taient les suivants\u00a0:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Classification des biens<\/th><th class=\"has-text-align-left\" data-align=\"left\">Taux d&#039;imposition<\/th><th class=\"has-text-align-left\" data-align=\"left\">Appliqu\u00e9 \u00e0<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\">Terres agricoles<\/td><td class=\"has-text-align-left\" data-align=\"left\">0.02%<\/td><td class=\"has-text-align-left\" data-align=\"left\">Terrains utilis\u00e9s \u00e0 des fins agricoles, foresti\u00e8res ou d&#x27;aquaculture. Les terrains dont la valeur imposable est inf\u00e9rieure \u00e0 100 000 bahts sont exon\u00e9r\u00e9s. Ceux dont la valeur imposable est comprise entre 100 000 et 1 000 000 de bahts sont impos\u00e9s au taux de 0,021 TP3T.<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Terrains non agricoles (r\u00e9sidentiels)<\/td><td class=\"has-text-align-left\" data-align=\"left\">De 0,11 TP3T \u00e0 0,21 TP3T<\/td><td class=\"has-text-align-left\" data-align=\"left\">Propri\u00e9t\u00e9 r\u00e9sidentielle. Le taux d\u00e9pend de la valeur cadastrale.<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Terrains non agricoles (commerciaux)<\/td><td class=\"has-text-align-left\" data-align=\"left\">de 0,21 TP3T \u00e0 0,31 TP3T<\/td><td class=\"has-text-align-left\" data-align=\"left\">Propri\u00e9t\u00e9s commerciales, industrielles ou d&#039;affaires. Tarifs plus \u00e9lev\u00e9s pour les emplacements de choix.<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">B\u00e2timents (structures sur terrain)<\/td><td class=\"has-text-align-left\" data-align=\"left\">de 0,021 TP3T \u00e0 0,11 TP3T<\/td><td class=\"has-text-align-left\" data-align=\"left\">Immeubles r\u00e9sidentiels. Le tarif d\u00e9pend de la valeur cadastrale et de l&#039;emplacement.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Par exemple, si une propri\u00e9t\u00e9 r\u00e9sidentielle non agricole est \u00e9valu\u00e9e \u00e0 5 000 000 bahts, la taxe fonci\u00e8re et immobili\u00e8re annuelle serait d&#039;environ 10 000 bahts (taux de 0,2%).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This annual obligation must be budgeted into the usufructuary\u2019s expenses. Over multi-year periods, it significantly impacts the real cost of holding usufruct.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"tax-at-termination\">Imp\u00f4t \u00e0 la fin de la p\u00e9riode d&#039;engagement<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Les droits d&#039;usufruit ne sont pas perp\u00e9tuels. Ils expirent ou prennent fin dans diverses circonstances. Le traitement fiscal lors de la cessation varie consid\u00e9rablement selon la cause de celle-ci.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cela pr\u00e9sente \u00e0 la fois des avantages et des inconv\u00e9nients en mati\u00e8re de planification fiscale.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"on-death-no-transfer-tax-major-advantage\">En cas de d\u00e9c\u00e8s\u00a0: absence de droits de succession (avantage majeur)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">L&#039;un des principaux avantages fiscaux de l&#039;usufruit r\u00e9side dans son extinction au d\u00e9c\u00e8s. Lorsque l&#039;usufruitier d\u00e9c\u00e8de, le droit d&#039;usufruit s&#039;\u00e9teint automatiquement et la propri\u00e9t\u00e9 revient au nu-propri\u00e9taire (article 1433 du Code civil et commercial tha\u00eflandais).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Point essentiel, aucune taxe de transfert n&#039;est impos\u00e9e sur cette r\u00e9version automatique.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If instead the bare owner died and property transferred to heirs, the transfer would incur substantial <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/inheritance-tax\/\">Imp\u00f4t sur les successions<\/a> and transfer tax. By contrast, when a usufructuary dies, the property simply returns to the original owner. No tax is imposed. This is a major economic advantage, especially in family planning contexts where usufruct is granted to younger generation members.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, if the deceased usufructuary\u2019s <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/estate\/\">domaine<\/a> includes accumulated rental income not yet declared or paid to the tax authorities, the estate will remain liable for income tax on that income. The termination of the usufruct right itself triggers no tax. Pre-termination income tax obligations survive.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"on-expiry-of-fixed-term\">\u00c0 l&#039;expiration du terme fixe<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Si l&#039;usufruit est constitu\u00e9 pour une dur\u00e9e d\u00e9termin\u00e9e (par exemple, 30 ans), la propri\u00e9t\u00e9 revient au nu-propri\u00e9taire \u00e0 l&#039;expiration du bail sans incidence fiscale. L&#039;usufruitier perd alors tout droit et toute obligation. De m\u00eame, aucun droit de mutation n&#039;est d\u00fb \u00e0 l&#039;\u00e9ch\u00e9ance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette clart\u00e9 fait de l&#039;usufruit \u00e0 dur\u00e9e fixe un outil de planification immobili\u00e8re efficace et pr\u00e9visible.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L&#039;usufruitier doit n\u00e9anmoins d\u00e9poser une d\u00e9claration de revenus finale pour l&#039;ann\u00e9e d&#039;expiration de l&#039;usufruit. Il doit y d\u00e9clarer tous les revenus per\u00e7us jusqu&#039;\u00e0 cette date et d\u00e9duire les d\u00e9penses proportionnelles de cette derni\u00e8re ann\u00e9e.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"on-mutual-cancellation\">En cas d&#039;annulation mutuelle<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Si l&#039;usufruitier et le nu-propri\u00e9taire conviennent de mettre fin \u00e0 l&#039;usufruit avant son terme, il peut y avoir r\u00e9siliation \u00e0 l&#039;amiable. Le traitement fiscal d\u00e9pend de l&#039;existence ou non d&#039;une contrepartie.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En cas de r\u00e9siliation mutuelle et sans contrepartie, aucun droit de mutation n&#039;est d\u00fb. Si le nu-propri\u00e9taire verse une indemnit\u00e9 \u00e0 l&#039;usufruitier pour la r\u00e9siliation anticip\u00e9e de son droit, cette indemnit\u00e9 peut \u00eatre soumise \u00e0 l&#039;imp\u00f4t sur le revenu. Cela d\u00e9pend des circonstances et de la nature de l&#039;indemnit\u00e9.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"comparison-tax-treatment-of-property-rights\">Comparaison : Traitement fiscal des droits de propri\u00e9t\u00e9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Investors and property planners often compare usufruct to alternative property structures. Options include <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/leasehold\/\">bail<\/a> interests, <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/superficies-right\/\">superficie<\/a>, and outright ownership. Each structure carries distinct tax implications.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Comprendre ces diff\u00e9rences vous aide \u00e0 choisir la configuration immobili\u00e8re la plus efficace pour un objectif commercial donn\u00e9.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Facteur fiscal<\/th><th class=\"has-text-align-left\" data-align=\"left\">Usufruit<\/th><th class=\"has-text-align-left\" data-align=\"left\">Location<\/th><th class=\"has-text-align-left\" data-align=\"left\">Superficie<\/th><th class=\"has-text-align-left\" data-align=\"left\">Propri\u00e9t\u00e9 nue<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\"><strong>Taxe de cr\u00e9ation (unique)<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\">Frais d&#039;inscription 1%<\/td><td class=\"has-text-align-left\" data-align=\"left\">Pas de frais d&#039;inscription (sur contrat)<\/td><td class=\"has-text-align-left\" data-align=\"left\">Frais d&#039;inscription 1%<\/td><td class=\"has-text-align-left\" data-align=\"left\">2 \u00e0 3,31 TP3T de droits de mutation + 3,31 TP3T de SBT<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><strong>Taxe fonci\u00e8re annuelle<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\">L&#x27;usufruitier s&#x27;acquitte d&#x27;une taxe fonci\u00e8re comprise entre 0,021 TP3T et 0,31 TP3T<\/td><td class=\"has-text-align-left\" data-align=\"left\">Le bailleur (propri\u00e9taire) paie la taxe fonci\u00e8re et la taxe d&#039;habitation. Le locataire peut payer une part n\u00e9goci\u00e9e.<\/td><td class=\"has-text-align-left\" data-align=\"left\">Le superfici\u00e9 paie une taxe fonci\u00e8re et immobili\u00e8re comprise entre 0,021 TP3T et 0,31 TP3T.<\/td><td class=\"has-text-align-left\" data-align=\"left\">Le propri\u00e9taire s&#x27;acquitte d&#x27;une taxe fonci\u00e8re comprise entre 0,021 TP3T et 0,31 TP3T<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><strong>Imp\u00f4t sur le revenu locatif<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\">Usufructuary liable on rent it is legally entitled to. Under Decision 575\/2560, rent under a lease the owner made stays the owner\u2019s income.<\/td><td class=\"has-text-align-left\" data-align=\"left\">Le bailleur est responsable du loyer per\u00e7u.<\/td><td class=\"has-text-align-left\" data-align=\"left\">Superficie redevable du loyer per\u00e7u<\/td><td class=\"has-text-align-left\" data-align=\"left\">Le propri\u00e9taire est responsable des loyers per\u00e7us.<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><strong>Retenue d&#039;imp\u00f4t sur les loyers<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\">3% (particuliers) ou 5% (soci\u00e9t\u00e9s) retenus par le locataire<\/td><td class=\"has-text-align-left\" data-align=\"left\">3% (particuliers) ou 5% (soci\u00e9t\u00e9s) retenus par le locataire<\/td><td class=\"has-text-align-left\" data-align=\"left\">3% (particuliers) ou 5% (soci\u00e9t\u00e9s) retenus par le locataire<\/td><td class=\"has-text-align-left\" data-align=\"left\">3% (particuliers) ou 5% (soci\u00e9t\u00e9s) retenus par le locataire<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><strong>Imp\u00f4t sur la cessation (d\u00e9c\u00e8s du titulaire)<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\">Pas de droits de mutation. Retour automatique au propri\u00e9taire nu. Avantage majeur.<\/td><td class=\"has-text-align-left\" data-align=\"left\">Lease contract terminates. Tenant\u2019s estate may owe final rent and taxes.<\/td><td class=\"has-text-align-left\" data-align=\"left\">Pas de droits de mutation. La propri\u00e9t\u00e9 revient au propri\u00e9taire initial.<\/td><td class=\"has-text-align-left\" data-align=\"left\">Droits de mutation (succession) compris entre 5 et 101 TP3T. Les h\u00e9ritiers s&#x27;acquittent des droits de succession et de l&#x27;imp\u00f4t foncier.<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><strong>Transf\u00e9rabilit\u00e9<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\">L&#039;usufruit peut \u00eatre c\u00e9d\u00e9 \u00e0 des tiers, sous r\u00e9serve d&#039;un accord. Le cessionnaire h\u00e9rite des obligations fiscales.<\/td><td class=\"has-text-align-left\" data-align=\"left\">Le bail est g\u00e9n\u00e9ralement incessible sans l&#039;accord du propri\u00e9taire. Le cessionnaire assume les obligations du locataire.<\/td><td class=\"has-text-align-left\" data-align=\"left\">Les droits de propri\u00e9t\u00e9 peuvent \u00eatre transf\u00e9r\u00e9s. Le cessionnaire h\u00e9rite des obligations fiscales.<\/td><td class=\"has-text-align-left\" data-align=\"left\">La propri\u00e9t\u00e9 est librement cessible. Le cessionnaire devient le nouveau propri\u00e9taire et contribuable.<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><strong>Potentiel de fractionnement du revenu<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\">Yes, where the adult children are the persons legally entitled to the income. Under Decision 575\/2560 that means a usufruct registered before the lease, with the children as lessors.<\/td><td class=\"has-text-align-left\" data-align=\"left\">Le bail peut \u00eatre consenti \u00e0 des membres de la famille en tant que locataires. L&#039;imp\u00f4t sur le revenu suit le locataire.<\/td><td class=\"has-text-align-left\" data-align=\"left\">Oui, si le superficial est une source de revenus ind\u00e9pendante<\/td><td class=\"has-text-align-left\" data-align=\"left\">Limit\u00e9. Le transfert de propri\u00e9t\u00e9 entra\u00eene une imposition imm\u00e9diate sur le transfert.<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><strong>Dur\u00e9e et s\u00e9curit\u00e9<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\">Dur\u00e9e d\u00e9termin\u00e9e ou \u00e0 vie. S\u00e9curis\u00e9 et enregistr\u00e9 au service du cadastre. Inh\u00e9rent au droit de propri\u00e9t\u00e9.<\/td><td class=\"has-text-align-left\" data-align=\"left\">Contrat. D\u00e9pend de la dur\u00e9e du bail et de son renouvellement. Plus vuln\u00e9rable au non-renouvellement.<\/td><td class=\"has-text-align-left\" data-align=\"left\">Dur\u00e9e d\u00e9termin\u00e9e ou illimit\u00e9e. Droit enregistr\u00e9. S\u00e9curis\u00e9.<\/td><td class=\"has-text-align-left\" data-align=\"left\">Dur\u00e9e ind\u00e9termin\u00e9e. Garantie de propri\u00e9t\u00e9 totale.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"tax-planning-strategies\">Strat\u00e9gies de planification fiscale<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La planification fiscale l\u00e9gitime par usufruit exige une bonne compr\u00e9hension des interactions entre le droit immobilier tha\u00eflandais et le droit fiscal. Si l&#039;\u00e9vasion fiscale par des montages fictifs est interdite, les structures \u00e9conomiques authentiques qui permettent \u00e9galement une optimisation fiscale sont autoris\u00e9es.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The following strategies are lawful uses of usufruct for tax-conscious planning. Each depends on the usufructuary being the person legally entitled to the income, which is the point Decision 575\/2560 turned on.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"income-splitting-through-usufruct\">Partage des revenus par usufruit<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Un objectif fiscal courant consiste \u00e0 r\u00e9partir le revenu familial entre plusieurs contribuables appartenant \u00e0 des tranches d&#039;imposition inf\u00e9rieures. Cela r\u00e9duit la charge fiscale globale du m\u00e9nage. L&#039;usufruit peut faciliter cette r\u00e9partition s&#039;il est structur\u00e9 de mani\u00e8re l\u00e9gitime.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example, a high-income parent could grant a usufruct over an income-producing property such as a rental apartment building to adult children. Where the usufruct is registered and the children then let the property in their own names, the rent is their income and is taxed at their individual rates, which may be lower than the parent\u2019s marginal rate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The order matters more than the degree of control. If the parent lets the property first and grants the usufruct afterwards, the rent under that lease stays the parent\u2019s income and the children cannot reclaim the tax withheld on it. That is what Decision 575\/2560 decided, and in that case the tenant was paying the children directly.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">What puts the income in the children\u2019s hands as a matter of law is the registered usufruct and their own signature on the lease. Their own contracts with tenants and separate bank accounts are worth having as evidence of that position, but they are not a substitute for it.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"using-usufruct-for-minor-children\">Utilisation de l&#039;usufruit pour les enfants mineurs<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019usufruit accord\u00e9 \u00e0 un enfant mineur \u00e0 des fins de transmission de patrimoine doit \u00eatre g\u00e9r\u00e9 par un tuteur l\u00e9gal ou un mandataire. L\u2019usufruit ne peut \u00eatre d\u00e9tenu directement par le mineur\u00a0; il doit \u00eatre administr\u00e9 pour son compte.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les revenus provenant de ce bien sont imposables pour le mineur, g\u00e9n\u00e9ralement \u00e0 un taux faible ou nul compte tenu de ses autres revenus limit\u00e9s. Les d\u00e9penses et les placements sont g\u00e9r\u00e9s par le tuteur ou le mandataire.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce dispositif permet de transmettre des avantages \u00e9conomiques \u00e0 la g\u00e9n\u00e9ration suivante. Il garantit un r\u00e9sultat fiscal structur\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c0 sa majorit\u00e9, l&#039;enfant peut prendre directement le contr\u00f4le de l&#039;usufruit. Il continue de b\u00e9n\u00e9ficier des revenus \u00e0 des taux d&#039;imposition avantageux. Cette planification multig\u00e9n\u00e9rationnelle tire parti \u00e0 la fois du r\u00e9gime de l&#039;usufruit et de la progressivit\u00e9 de l&#039;imposition sur le revenu.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"corporate-vs-individual-usufruct\">Usufruit collectif vs usufruit individuel<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">L&#039;usufruit peut \u00eatre d\u00e9tenu par une personne morale ou par une personne physique. L&#039;usufruit d\u00e9tenu par une personne morale peut s&#039;av\u00e9rer avantageux si le bien est exploit\u00e9 dans le cadre d&#039;une activit\u00e9 commerciale plus vaste.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Corporate income tax in Thailand is a flat 20%. This may be lower than an individual\u2019s marginal rate if that individual is a high earner. Additionally, corporate deductions for operating expenses, administrative costs, and business-related expenditures may be broader than individual deductions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c0 l&#039;inverse, si l&#039;usufruitier individuel dispose de revenus plus faibles et b\u00e9n\u00e9ficie de peu de d\u00e9ductions, son taux d&#039;imposition sur le revenu peut \u00eatre inf\u00e9rieur. Le choix entre l&#039;usufruit par une soci\u00e9t\u00e9 et l&#039;usufruit individuel doit \u00eatre en ad\u00e9quation avec les objectifs fiscaux et commerciaux sp\u00e9cifiques.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"avoiding-income-attribution-pitfalls-decision-575-2560-warning\">Avoiding Income Attribution Pitfalls: What Decision 575\/2560 Requires<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Decision 575\/2560 shows how income is attributed when a usufruct and a lease sit on the same property. To keep the income with the usufructuary:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Register First:<\/strong>\u00a0Register the usufruct at the Land Office before the property is let. In 575\/2560 the usufruct was signed on the day of the lease and registered more than eight months later, and that order was decisive.<\/li>\n\n<li><strong>Be the Party to the Lease:<\/strong>\u00a0The usufructuary should sign the lease as lessor. A clause in the owner\u2019s lease directing the tenant to pay the usufructuary did not make the usufructuary the taxpayer.<\/li>\n\n<li><strong>Certificates in the Right Name:<\/strong>\u00a0A tenant who withholds tax must issue the withholding certificate to the person with the income. A certificate issued to the wrong person gives that person no right to a refund, which is what defeated the claim in 575\/2560.<\/li>\n\n<li><strong>Comptes s\u00e9par\u00e9s\u00a0:<\/strong>\u00a0Rent should be received in an account in the usufructuary\u2019s name rather than mixed with the bare owner\u2019s.<\/li>\n\n<li><strong>Transactions document\u00e9es\u00a0:<\/strong>\u00a0Lease agreements, rent receipts and property management decisions should be documented in the usufructuary\u2019s name.<\/li>\n\n<li><strong>The Burdens Follow Too:<\/strong>\u00a0Section 1426 puts the expenses of management and repair, and the taxes and other burdens on the property, on the usufructuary. That is an obligation of the right, not an optional way of showing good faith.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Where the sequence is wrong, the Revenue Department will assess the owner on the income and refuse the usufructuary a refund of anything withheld in their name. That is difficult to repair once the lease is signed, so it is worth getting the order right at the outset.<\/p>\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-1772936139546\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\"><strong>L&#039;usufruitier ou le propri\u00e9taire paie-t-il la taxe fonci\u00e8re\u00a0?<\/strong><\/h3>\n<div class=\"rank-math-answer\">\n\n<p>L&#039;usufruitier est responsable du paiement de toutes les taxes fonci\u00e8res et d&#039;habitation annuelles. L&#039;article 1426 du Code civil et commercial tha\u00eflandais stipule que l&#039;usufruitier supporte toutes les taxes et charges relatives au bien. Le nu-propri\u00e9taire (propri\u00e9taire du bien) est exon\u00e9r\u00e9 de taxe fonci\u00e8re pendant la dur\u00e9e de l&#039;usufruit.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772936149387\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\"><strong>Quels sont les frais d&#039;enregistrement pour la cr\u00e9ation d&#039;un usufruit\u00a0?<\/strong><\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Les frais d&#x27;enregistrement pour la constitution d&#x27;un usufruit s&#x27;\u00e9l\u00e8vent \u00e0 11 TP3T, auxquels s&#x27;ajoute un droit de timbre de 0,51 TP3T calcul\u00e9 sur la contrepartie mentionn\u00e9e dans le contrat, et non sur la valeur estim\u00e9e. Les usufruits \u00e9tant presque toujours accord\u00e9s sans contrepartie, le calcul donne z\u00e9ro et vous ne payez que les frais fixes du Service foncier, d&#x27;environ 100 bahts. Vous r\u00e9glez cette somme au Service foncier au moment de l&#x27;enregistrement. Il s&#x27;agit d&#x27;une redevance unique. Pour un bien immobilier \u00e9valu\u00e9 \u00e0 10 000 000 de bahts, les frais d\u2019enregistrement s\u2019\u00e9l\u00e8veraient \u00e0 100 000 bahts. Ces frais sont nettement inf\u00e9rieurs \u00e0 l\u2019imp\u00f4t sur les transferts de propri\u00e9t\u00e9, compris entre 2 et 3,31 TP3T, pr\u00e9lev\u00e9 lors des transferts directs de propri\u00e9t\u00e9.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772936150505\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\"><strong>L&#039;usufruitier est-il toujours redevable de l&#039;imp\u00f4t sur le revenu locatif ?<\/strong><\/h3>\n<div class=\"rank-math-answer\">\n\n<p>The usufructuary is generally liable for income tax on the income the usufruct produces, but only where the usufructuary is the person legally entitled to that income. In Supreme Court Decision 575\/2560 an owner let land for thirty years and granted a usufruct to her three grandchildren on the same day, the tenant agreeing to pay them, but the usufruct was registered only after the lease had been made. The court held the income belonged to the owner, as the party to the lease, and that the grandchildren were merely receiving her rent for her, so they could not reclaim the tax withheld in their names. Register the usufruct before the property is let, and make the usufructuary the party to the lease.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772936189037\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\"><strong>Que deviennent les obligations fiscales lorsque l&#039;usufruit prend fin par d\u00e9c\u00e8s\u00a0?<\/strong><\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Au d\u00e9c\u00e8s de l&#039;usufruitier, l&#039;usufruit prend fin automatiquement en vertu de l&#039;article 1433 du Code civil et commercial tha\u00eflandais. La propri\u00e9t\u00e9 revient alors au nu-propri\u00e9taire. Cette restitution est exon\u00e9r\u00e9e de droits de mutation. Il s&#039;agit d&#039;un avantage fiscal majeur par rapport \u00e0 la propri\u00e9t\u00e9 directe, o\u00f9 le d\u00e9c\u00e8s entra\u00eene l&#039;imposition des successions. Toutefois, les revenus locatifs per\u00e7us par l&#039;usufruitier d\u00e9c\u00e9d\u00e9 jusqu&#039;\u00e0 la date de son d\u00e9c\u00e8s restent soumis \u00e0 l&#039;imp\u00f4t sur le revenu dans sa derni\u00e8re d\u00e9claration de revenus.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772936213175\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\"><strong>Puis-je utiliser l&#039;usufruit pour partager mes revenus avec mes enfants adultes\u00a0?<\/strong><\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Yes. Where adult children hold a registered usufruct and let the property in their own names, the rent is their income and is taxed at their rates. The sequence is what matters. In Decision 575\/2560 the owner let the land first and granted the usufruct afterwards, and the Supreme Court held the rent remained her income even though the tenant paid the children directly and withheld tax in their names. Registering the usufruct before the property is let, and having the children sign the lease as lessors, is what puts the income with them.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772936220820\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\"><strong>Quelle est la diff\u00e9rence de traitement fiscal entre l&#039;usufruit et le bail ?<\/strong><\/h3>\n<div class=\"rank-math-answer\">\n\n<p>L&#039;usufruit et le bail pr\u00e9sentent des diff\u00e9rences importantes en mati\u00e8re de traitement fiscal. L&#039;usufruit est soumis \u00e0 des frais d&#039;enregistrement (formulaire 1%) et cr\u00e9e un droit de propri\u00e9t\u00e9 enregistr\u00e9 aupr\u00e8s du service du cadastre. Au d\u00e9c\u00e8s de l&#039;usufruitier, aucun droit de mutation n&#039;est d\u00fb. Le bail est un contrat sans frais d&#039;enregistrement. Il est r\u00e9siliable \u00e0 son terme. G\u00e9n\u00e9ralement, il n&#039;est pas soumis \u00e0 droits de mutation, mais peut entra\u00eener un traitement fiscal diff\u00e9rent. L&#039;usufruit est attach\u00e9 au bien et est transf\u00e9r\u00e9 au nu-propri\u00e9taire \u00e0 la r\u00e9siliation. Le bail est un contrat distinct qui peut \u00eatre r\u00e9sili\u00e9 en cas de changement de propri\u00e9taire. Consultez le tableau comparatif ci-dessus pour une analyse d\u00e9taill\u00e9e.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"conclusion\">Conclusion<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Tax on usufruct in Thailand sits where property law and tax law meet: the registration fees at the Land Office, the annual land and building tax, and the question of who is taxed on the income the property produces.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Understanding the registration fee (1%), the annual property tax obligations (0.02% to 0.3%) and who is taxed on the income is essential for property planning. The significant advantage of no transfer tax upon death is a major benefit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Decision 575\/2560 is the case to know before combining a usufruct with a lease. It holds that the income under a lease belongs to the party who made it, so a usufruct granted or registered after the property has already been let does not move the tax, however the rent is actually paid. Any plan to split income through a usufruct has to be built in that order: register the usufruct, then let the property, with the usufructuary as lessor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour plus de d\u00e9tails sur l&#039;enregistrement de l&#039;usufruit, consultez notre\u00a0<a href=\"\/fr\/register-usufruct-thailand\/\">Guide pour l&#039;enregistrement de l&#039;usufruit en Tha\u00eflande<\/a>. Pour une comparaison compl\u00e8te de l&#039;usufruit avec d&#039;autres structures de propri\u00e9t\u00e9, voir\u00a0<a href=\"\/fr\/usufruct-vs-lease-vs-superficies-thailand\/\">Usufruit, bail et superficies en Tha\u00eflande<\/a>. Pour les demandes relatives \u00e0 l&#039;h\u00e9ritage et \u00e0 la planification familiale, veuillez consulter notre article sur\u00a0<a href=\"\/fr\/usufruct-inheritance-thailand\/\">Usufruit et planification successorale en Tha\u00eflande<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"getting-your-usufruct-agreement\">Obtenir votre contrat d'usufruit : Trois voies<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Tous les trois produisent le m\u00eame document sous-jacent, la convention d'usufruit bilingue que ce cabinet utilise pour ses propres clients. T\u00e9l\u00e9chargez le <a href=\"\/fr\/produit\/usufruct-agreement-template-bilingual-en-th\/\">mod\u00e8le modifiable<\/a> \u00e0 890 THB et compl\u00e9tez-le vous-m\u00eame, laissez <a href=\"\/fr\/legal-document-maker\/\">Cr\u00e9ateur de documents<\/a> cr\u00e9ez une version personnalis\u00e9e finie si vous \u00eates membre Gold, avec traduction disponible, ou envoyez-nous vos coordonn\u00e9es et nous la r\u00e9digerons autour de vos faits en anglais et en tha\u00ef pour un prix fixe <strong>3\u00a0900 THB<\/strong>, vous guidant \u00e0 travers l'enregistrement au Bureau foncier. Ils sont <a href=\"\/fr\/usufruct-agreement-in-thailand\/#three-ways\">compar\u00e9s c\u00f4te \u00e0 c\u00f4te dans notre guide complet<\/a>, avec nos frais publi\u00e9s.<\/p>","protected":false},"excerpt":{"rendered":"<p>Bilingual template \u00b7 \u0e41\u0e21\u0e48\u0e41\u0e1a\u0e1a\u0e2a\u0e2d\u0e07\u0e20\u0e32\u0e29\u0e32 Download the Usufruct Agreement (\u0e2a\u0e34\u0e17\u0e18\u0e34\u0e40\u0e01\u0e47\u0e1a\u0e01\u0e34\u0e19), \u0e3f890, free for Silver members \u0e14\u0e32\u0e27\u0e19\u0e4c\u0e42\u0e2b\u0e25\u0e14\u0e2a\u0e31\u0e0d\u0e0d\u0e32\u0e2a\u0e34\u0e17\u0e18\u0e34\u0e40\u0e01\u0e47\u0e1a\u0e01\u0e34\u0e19, \u0e3f890 \u0e1f\u0e23\u0e35\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e2a\u0e21\u0e32\u0e0a\u0e34\u0e01 Silver \u0e02\u0e36\u0e49\u0e19\u0e44\u0e1b Get [&hellip;]<\/p>\n","protected":false},"author":0,"featured_media":0,"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":"usufruct tax thailand","rank_math_title":"Usufruct and Thai Taxes: Fees, Income, Withholding","rank_math_description":"What a usufruct actually costs in tax: the Land Office registration fee, tax on rental income, withholding, and who the Revenue Department treats as the earner.","rank_math_breadcrumb_title":"Usufruct Tax Thailand","rank_math_canonical_url":""},"class_list":["post-74","page","type-page","status-publish","hentry","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages\/74","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=74"}],"version-history":[{"count":15,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages\/74\/revisions"}],"predecessor-version":[{"id":6893,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages\/74\/revisions\/6893"}],"wp:attachment":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/media?parent=74"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}