{"id":3127,"date":"2026-08-01T02:54:15","date_gmt":"2026-07-31T19:54:15","guid":{"rendered":"https:\/\/www.thailawonline.com\/?p=3127"},"modified":"2026-09-05T19:53:58","modified_gmt":"2026-09-05T12:53:58","slug":"thailand-foreign-income-tax-2026-what-actually-applies","status":"publish","type":"post","link":"https:\/\/www.thailawonline.com\/fr\/thailand-foreign-income-tax-2026-what-actually-applies\/","title":{"rendered":"Imp\u00f4t sur les revenus de source \u00e9trang\u00e8re en Tha\u00eflande : ce qui s'applique r\u00e9ellement en 2026"},"content":{"rendered":"<div style=\"background:#fff8e1;border-left:5px solid #b8860b;padding:18px 20px;margin:24px 0;\"><p style=\"margin:0 0 10px;\"><strong>Ce qui a chang\u00e9 :<\/strong> Rien pour l'instant, et c'est bien l\u00e0 le point. Les r\u00e8gles qui r\u00e9gissent l'argent que vous apportez en Tha\u00eflande en 2026 sont celles en vigueur depuis le 1er janvier 2024. L'assouplissement largement d\u00e9battu, qui exon\u00e9rerait les revenus \u00e9trangers rapatri\u00e9s l'ann\u00e9e de leur perception ou l'ann\u00e9e suivante, reste \u00e0 l'\u00e9tat de projet. Il n'a pas \u00e9t\u00e9 publi\u00e9 dans la Gazette royale.<\/p><p style=\"margin:0 0 10px;\"><strong>Effectif<\/strong> Le r\u00e9gime actuel s'applique aux envois de fonds effectu\u00e9s \u00e0 compter du 1er janvier 2024, y compris <strong>ann\u00e9e fiscale 2026<\/strong> (d\u00e9pos\u00e9 de janvier \u00e0 mars 2027). Pas de date d'expiration. Le projet d'exemption n'a pas de date d'entr\u00e9e en vigueur car il n'a pas force de loi.<\/p><p style=\"margin:0 0 10px;\"><strong>Qui cela concerne :<\/strong> Anyone who spends 180 days or more in Thailand in a calendar year and brings foreign income into the country. Retirees drawing pensions, remote workers paid offshore, investors remitting gains and property buyers funding a purchase from abroad are all caught by it.<\/p><p style=\"margin:0 0 10px;\"><strong>Que faire maintenant :<\/strong> Planifiez vos rapatriements de fonds pour 2026 en fonction de la loi telle qu'elle est et non telle qu'elle est discut\u00e9e. S\u00e9parez le capital d'avant 2024 des revenus d'apr\u00e8s 2024 dans vos registres avant d'effectuer le virement. Ne retardez pas un rapatriement en attendant une exon\u00e9ration qui n'a pas de date de promulgation.<\/p><p style=\"margin:0;\"><small><strong>Derni\u00e8re v\u00e9rification\u00a0:<\/strong> 1er ao\u00fbt 2026, \u00e0 l'encontre des instructions d\u00e9partementales du D\u00e9partement des Revenus Por. 161\/2566 et Por. 162\/2566, de l'article 41 du Code des Revenus, et d'une v\u00e9rification n\u00e9gative de la Gazette royale concernant tout d\u00e9cret royal ou r\u00e8glement minist\u00e9riel d'exemption.<\/small><\/p><\/div>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/www.thailawonline.com\/wp-content\/uploads\/2026\/08\/Thailand-Foreign-Income-Remittance-Tax-1024x576.png\" alt=\"Imp\u00f4t sur les revenus \u00e9trangers transf\u00e9r\u00e9s en Tha\u00eflande\" class=\"wp-image-3174\" style=\"width:758px;height:auto\" srcset=\"https:\/\/www.thailawonline.com\/wp-content\/uploads\/2026\/08\/Thailand-Foreign-Income-Remittance-Tax-1024x576.png 1024w, https:\/\/www.thailawonline.com\/wp-content\/uploads\/2026\/08\/Thailand-Foreign-Income-Remittance-Tax-300x169.png 300w, https:\/\/www.thailawonline.com\/wp-content\/uploads\/2026\/08\/Thailand-Foreign-Income-Remittance-Tax-768x432.png 768w, https:\/\/www.thailawonline.com\/wp-content\/uploads\/2026\/08\/Thailand-Foreign-Income-Remittance-Tax-1536x864.png 1536w, https:\/\/www.thailawonline.com\/wp-content\/uploads\/2026\/08\/Thailand-Foreign-Income-Remittance-Tax-18x10.png 18w, https:\/\/www.thailawonline.com\/wp-content\/uploads\/2026\/08\/Thailand-Foreign-Income-Remittance-Tax-600x338.png 600w, https:\/\/www.thailawonline.com\/wp-content\/uploads\/2026\/08\/Thailand-Foreign-Income-Remittance-Tax.png 1672w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Thailand Foreign Income <a href=\"https:\/\/www.thailawonline.com\/fr\/thailand-remittance-tax-exemption-status\/\">Remittance Tax<\/a><\/figcaption><\/figure>\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=\"#the-rule-that-governs-your-2026-transfers\">La r\u00e8gle qui r\u00e9git vos transferts de 2026<\/a><\/li><li class=\"\"><a href=\"#the-exemption-everyone-is-waiting-for-is-not-law\">L'exemption que tout le monde attend n'est pas une loi<\/a><\/li><li class=\"\"><a href=\"#before-and-after-what-the-2024-shift-actually-did\">Avant et apr\u00e8s : ce que le changement de 2024 a r\u00e9ellement fait<\/a><\/li><li class=\"\"><a href=\"#what-this-means-in-practice\">Ce que cela signifie en pratique<\/a><\/li><li class=\"\"><a href=\"#five-steps-to-take-before-your-next-remittance\">Cinq \u00e9tapes \u00e0 suivre avant votre prochain transfert d'argent<\/a><\/li><li class=\"\"><a href=\"#related-regulatory-shifts\">\u00c9volutions r\u00e9glementaires connexes<\/a><\/li><li class=\"\"><a href=\"#frequently-asked-questions\">Foire aux questions<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<h2 id=\"the-rule-that-governs-your-2026-transfers\" class=\"wp-block-heading\">La r\u00e8gle qui r\u00e9git vos transferts de 2026<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Thailand taxes <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/foreign-sourced-income\/\">revenus de source \u00e9trang\u00e8re<\/a> on a remittance basis. Two conditions must both be met before the Revenue Department can tax money you bring in.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Residence in the year the income arose.<\/strong> You were a Thai <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/tax-resident\/\">tax resident<\/a>, 180 days or more, in the tax year the income arose, and that income arose on or after 1 January 2024.<\/li>\n<li><strong>The money enters Thailand.<\/strong> You bring that income into Thailand, in that same tax year or in any later one.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">It is then taxed for the year you bring it in, not the year you earned it. Miss either condition and the charge does not arise. Note which year the residence test attaches to: it is the year the income arose. Someone who earned abroad while not resident in Thailand can remit those funds later, after moving here, without the charge biting.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L'article 41 du Code des imp\u00f4ts \u00e9tablit le test de r\u00e9sidence \u00e0 <strong>180 jours ou plus dans une ann\u00e9e civile<\/strong>. Le d\u00e9compte est cumulatif, et non continu. Douze voyages distincts de seize jours chacun feront de vous un r\u00e9sident tout aussi s\u00fbrement qu'un long s\u00e9jour. Si vous calculez o\u00f9 vous en \u00eates dans plusieurs pays, notre guide sur <a href=\"https:\/\/www.thailawonline.com\/fr\/personal-income-tax-in-thailand\/\">Imp\u00f4t sur le revenu des personnes physiques en Tha\u00eflande<\/a> expose la mani\u00e8re dont le seuil interagit avec les r\u00e8gles de d\u00e9partage des conventions fiscales.<\/p>\n\n\n\n<h3 id=\"what-por-161-2566-changed\" class=\"wp-block-heading\">Ce que la por. 161\/2566 a modifi\u00e9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Avant septembre 2023, il existait une technique de planification bien connue. Les revenus \u00e9trangers introduits en Tha\u00eflande au cours d'une <em>plus tard<\/em> ann\u00e9e civile suivant celle o\u00f9 il a \u00e9t\u00e9 per\u00e7u a \u00e9chapp\u00e9 enti\u00e8rement \u00e0 l'imp\u00f4t tha\u00eflandais. Gagner en 2022, rapatrier en 2023, ne rien payer. Les praticiens l'appelaient la r\u00e8gle du report, et c'\u00e9tait la pierre angulaire de la planification fiscale de la plupart des expatri\u00e9s en Tha\u00eflande.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Instruction d\u00e9partementale <strong>Por. 161\/2566<\/strong> a mis fin \u00e0 cette situation. Le d\u00e9partement du Revenu a r\u00e9interpr\u00e9t\u00e9 l'article 41 de sorte que les revenus \u00e9trangers per\u00e7us par un r\u00e9sident fiscal tha\u00eflandais deviennent imposables d\u00e8s qu'ils sont rapatri\u00e9s, quelle que soit l'ann\u00e9e de leur arriv\u00e9e. Le d\u00e9calage temporel a \u00e9t\u00e9 combl\u00e9. La directive s'applique aux rapatriements de fonds provenant de <strong>1er janvier 2024<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Un point est r\u00e9guli\u00e8rement mal compris. Une instruction minist\u00e9rielle n'est pas un nouvel imp\u00f4t. Il s'agit de la mani\u00e8re dont l'administration fiscale interpr\u00e8te la loi existante. La disposition d'imposition reste l'article 41. Cette distinction importe si vous devez un jour d\u00e9fendre votre position, car l'interpr\u00e9tation de l'administration lie ses propres agents mais ne lie pas un tribunal.<\/p>\n\n\n\n<h3 id=\"what-por-162-2566-protects\" class=\"wp-block-heading\">Ce que prot\u00e8ge la Por. 162\/2566<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Une deuxi\u00e8me consigne, <strong>Por. 162\/2566<\/strong>, a obtenu une protection significative. Les revenus per\u00e7us <em>avant<\/em> Le 1er janvier 2024 se situe en dehors de la nouvelle interpr\u00e9tation. Soumettez-le quand vous voulez et la r\u00e9interpr\u00e9tation ne l'atteint pas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cela fait de la fronti\u00e8re entre la richesse d'avant 2024 et celle d'apr\u00e8s 2024 la ligne la plus pr\u00e9cieuse de vos documents financiers. C'est \u00e9galement la ligne que la plupart des gens sont incapables de justifier lorsqu'on le leur demande, parce qu'ils ne s'attendaient jamais \u00e0 ce qu'on le leur demande.<\/p>\n\n\n\n<div style=\"background:#f0f4f8;border-left:4px solid #2c5282;padding:15px;margin:20px 0;font-size:0.95em;\">\n<strong>Le pi\u00e8ge pratique<\/strong><br\/>\n<em>Le Por. 162\/2566 prot\u00e8ge les revenus d'avant 2024, mais seulement si vous pouvez prouver quel argent correspond \u00e0 quoi.<\/em><br\/>\n<small>Si des \u00e9conomies d'avant 2024 et des revenus d'apr\u00e8s 2024 se trouvent dans un m\u00eame compte mixte, vous demandez \u00e0 un agent d'accepter votre qualification sans documents. Les relev\u00e9s dat\u00e9s du 31 d\u00e9cembre 2023 constituent l'assurance la moins ch\u00e8re disponible, et ils ne co\u00fbtent rien \u00e0 t\u00e9l\u00e9charger aujourd'hui.<\/small>\n<\/div>\n\n\n\n<h2 id=\"the-exemption-everyone-is-waiting-for-is-not-law\" class=\"wp-block-heading\">L'exemption que tout le monde attend n'est pas une loi<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Depuis mi-2025, le D\u00e9partement des revenus a signal\u00e9 un assouplissement. Le concept est simple. Les revenus \u00e9trangers rapatri\u00e9s au cours de la m\u00eame ann\u00e9e civile o\u00f9 ils sont per\u00e7us, ou l'ann\u00e9e imm\u00e9diatement suivante, seraient exon\u00e9r\u00e9s. Gagnez en 2026, rapatriez en 2026 ou 2027, ne payez rien.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il s'agit d'une proposition authentique \u00e9manant d'une source r\u00e9elle. Elle est \u00e9galement, au 1er ao\u00fbt 2026, <strong>Pas une loi<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les instruments fiscaux tha\u00eflandais suivent une trajectoire fixe. Un projet doit \u00eatre approuv\u00e9 par le Cabinet, passer par l'examen du Conseil d'\u00c9tat, puis para\u00eetre dans le <strong><a href=\"https:\/\/ratchakitcha.soc.go.th\/\" target=\"_blank\" rel=\"noopener\">Gazette royale<\/a><\/strong>. Publication is what makes it binding, and publication has not happened. Until it does, nothing about your liability has changed. The proposal has now been pending since mid-2025 with no instrument published and no timetable announced, so plan both the 2025 and 2026 tax years under Por. 161\/2566 and Por. 162\/2566 as they stand. Some reporting links the delay to the 2026 election cycle rather than to the drafting process, which we have not seen confirmed by an official source, and either way the planning answer is the same.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Faites attention \u00e0 ce que vous lisez ailleurs. Un grand nombre de commentaires d\u00e9crivent cette mesure au pr\u00e9sent, comme si elle \u00e9tait d\u00e9j\u00e0 en vigueur. Ce n'est pas le cas. Traitez avec suspicion tout article qui omet de mentionner la date de publication officielle, car il n'y a aucune date de publication officielle \u00e0 mentionner.<\/p>\n\n\n\n<h3 id=\"announced-approved-in-force-three-different-things\" class=\"wp-block-heading\">Annonc\u00e9, approuv\u00e9, en vigueur : trois choses diff\u00e9rentes<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Sc\u00e8ne<\/th><th class=\"has-text-align-left\" data-align=\"left\">Qu'est-ce que cela signifie<\/th><th class=\"has-text-align-left\" data-align=\"left\">Est-ce que cela change votre facture fiscale ?<\/th><\/tr><\/thead><tbody><tr><td>Annonc\u00e9 ou propos\u00e9<\/td><td>Un minist\u00e8re exprime une intention. Des reportages de presse s'ensuivent.<\/td><td><strong>Non<\/strong><\/td><\/tr><tr><td>Le Conseil des ministres a approuv\u00e9<\/td><td>Le gouvernement accepte de proc\u00e9der. La r\u00e9daction et l'examen par le Conseil d'\u00c9tat suivent.<\/td><td><strong>Non<\/strong><\/td><\/tr><tr><td>Publi\u00e9 dans la Gazette royale<\/td><td>L'acte devient ex\u00e9cutoire \u00e0 sa date d'entr\u00e9e en vigueur indiqu\u00e9e.<\/td><td><strong>Oui<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"before-and-after-what-the-2024-shift-actually-did\" class=\"wp-block-heading\">Avant et apr\u00e8s : ce que le changement de 2024 a r\u00e9ellement fait<\/h2>\n\n\n\n<h3 id=\"understanding-thailand-foreign-income-tax\" class=\"wp-block-heading\">Comment fonctionne la base des remises<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Situation<\/th><th class=\"has-text-align-left\" data-align=\"left\">Jusqu'au 31 d\u00e9c. 2023<\/th><th class=\"has-text-align-left\" data-align=\"left\">\u00c0 partir du 1er janv. 2024 (actuel)<\/th><\/tr><\/thead><tbody><tr><td>Revenu gagn\u00e9 \u00e0 l'\u00e9tranger l'ann\u00e9e 1, remis\u00e9 l'ann\u00e9e 2, vous \u00eates r\u00e9sident fiscal tha\u00eflandais les deux ann\u00e9es<\/td><td>Non imposable<\/td><td><strong>Imposable sur le revenu de source \u00e9trang\u00e8re rapatri\u00e9<\/strong><\/td><\/tr><tr><td>Revenus gagn\u00e9s \u00e0 l'\u00e9tranger et rapatri\u00e9s la m\u00eame ann\u00e9e<\/td><td>Taxable<\/td><td>Taxable<\/td><\/tr><tr><td>Savings accumulated before 1 January 2024<\/td><td>Non imposable<\/td><td><strong>Non imposable<\/strong> (Por. 162\/2566)<\/td><\/tr><tr><td>Income earned in a year you were in Thailand under 180 days<\/td><td>Non imposable<\/td><td><strong>Non imposable<\/strong><\/td><\/tr><tr><td>Money that never enters Thailand<\/td><td>Non imposable<\/td><td>Non imposable<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"what-this-means-in-practice\" class=\"wp-block-heading\">Ce que cela signifie en pratique<\/h2>\n\n\n\n<h3 id=\"retirees\" class=\"wp-block-heading\">Retrait\u00e9s<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A pension remitted monthly is foreign income arriving in Thailand. Whether Thailand may actually tax it depends on the <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/double-tax-agreement\/\">double tax agreement<\/a> between Thailand and the country paying it. Several treaties assign taxing rights over government-service pensions exclusively to the paying state. Others do not. Read your specific treaty rather than a general summary, and factor the answer into the budget set out in our guide to the <a href=\"https:\/\/www.thailawonline.com\/fr\/cost-to-retire-in-thailand-2026\/\">cost to retire in Thailand<\/a>.<\/p>\n\n\n\n<h3 id=\"remote-workers\" class=\"wp-block-heading\">Travailleurs \u00e0 distance<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Income you earn while physically working in Thailand is Thai-sourced, and it is taxable whether or not it ever reaches a Thai bank. This catches people who assume an offshore employer and an offshore account keep them outside the system. It does not. If you are structuring a long stay around remote work, read this alongside our note on <a href=\"https:\/\/www.thailawonline.com\/fr\/destination-thailand-visa-dtv-requirements\/\">Conditions d'obtention du visa pour la destination Tha\u00eflande<\/a>, because immigration status and tax residence are decided separately and one does not determine the other.<\/p>\n\n\n\n<h3 id=\"property-buyers\" class=\"wp-block-heading\">Acheteurs immobiliers<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Funds remitted to buy a condominium are frequently pre-2024 capital, which Por. 162\/2566 protects. The difficulty is evidential, not legal. Thai banks issue a <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/fet-form\/\">Foreign Exchange Transaction form<\/a> on inbound transfers above the reporting threshold, and you need that form anyway to register foreign-quota ownership. Keep it filed with your dated pre-2024 statements. Our guide to <a href=\"https:\/\/www.thailawonline.com\/fr\/moving-money-to-thailand-from-abroad\/\">transf\u00e9rer de l'argent en Tha\u00eflande depuis l'\u00e9tranger<\/a> covers the mechanics, and <a href=\"https:\/\/www.thailawonline.com\/fr\/buying-a-condominium-in-thailand\/\">achat d&#039;un condominium en Tha\u00eflande<\/a> explains why the same paperwork does double duty at the <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/land-office\/\">Bureau foncier<\/a>.<\/p>\n\n\n\n<h3 id=\"investors-holding-digital-assets\" class=\"wp-block-heading\">Des investisseurs d\u00e9tenant des actifs num\u00e9riques<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Gains on digital assets follow their own rules and interact with the remittance question in ways that catch people out. See <a href=\"https:\/\/www.thailawonline.com\/fr\/cryptocurrency-tax-in-thailand\/\">cryptocurrency tax in Thailand<\/a> before you move exchange balances onshore.<\/p>\n\n\n\n<h2 id=\"five-steps-to-take-before-your-next-remittance\" class=\"wp-block-heading\">Cinq \u00e9tapes \u00e0 suivre avant votre prochain transfert d'argent<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Count your days honestly.<\/strong> Use entry and exit stamps, not memory. The 180-day line decides everything else.<\/li>\n\n\n\n<li><strong>Download statements dated 31 December 2023<\/strong> for every foreign account. This is the evidence that makes Por. 162\/2566 usable.<\/li>\n\n\n\n<li><strong>Stop commingling.<\/strong> Keep pre-2024 capital in accounts you do not pay new income into.<\/li>\n\n\n\n<li><strong>Read your double tax agreement<\/strong>, not a summary of it. Relief is usually a credit, not an exemption, and you generally have to claim it.<\/li>\n\n\n\n<li><strong>Register for a Thai <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/tax-id\/\">tax ID<\/a><\/strong> if you are resident and remitting. See <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>. Filing without one is not possible, and the absence of one is not a defence.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Thai personal income tax runs on progressive rates to a top marginal rate of 35 percent, and returns for a calendar year are filed in the following January to March window. Deliberate non-declaration is a separate and more serious matter, as our page on <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> explains.<\/p>\n\n\n\n<h2 id=\"related-regulatory-shifts\" class=\"wp-block-heading\">\u00c9volutions r\u00e9glementaires connexes<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Two other changes are moving at the same time and affect many of the same people. Thailand&#8217;s <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/visa-exemption\/\">visa exemption<\/a> framework is being cut back, which changes how long you can stay without a visa and therefore how easily you cross the 180-day tax line. See our companion article on the <a href=\"https:\/\/www.thailawonline.com\/fr\/new-visa-rules-in-thailand\/\">Changements des r\u00e8gles de visa en 2026<\/a>. Separately, proposals to raise the foreign condominium quota continue to circulate without becoming law, covered in our piece on the <a href=\"https:\/\/www.thailawonline.com\/fr\/foreign-ownership-restrictions-in-thailand\/\">restrictions sur la propri\u00e9t\u00e9 \u00e9trang\u00e8re<\/a> that still apply.<\/p>\n\n\n\n<h2 id=\"frequently-asked-questions\" class=\"wp-block-heading\">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-1788700000000\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">L'exon\u00e9ration des revenus \u00e9trangers en Tha\u00eflande est-elle en vigueur en 2026 ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Non. Au 1er ao\u00fbt 2026, l'exemption propos\u00e9e n'ayant pas \u00e9t\u00e9 publi\u00e9e dans la Gazette royale, elle n'a aucun effet juridique. Le r\u00e9gime introduit par les arr\u00eat\u00e9s Por. 161\/2566 et Por. 162\/2566 continue de s'appliquer pour l'ann\u00e9e fiscale 2026. Pr\u00e9voyez vos actions sur la base de la loi actuelle et consid\u00e9rez tout assouplissement futur comme un bonus.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788700000001\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Est-ce que je paie des imp\u00f4ts en Tha\u00eflande sur l'argent que j'y apporte si je reste moins de 180 jours ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Not on foreign-sourced income. The remittance charge under section 41 paragraph 2 of the Revenue Code reaches only a person resident in Thailand, and residence means 180 days or more in the calendar year. Income from Thai sources is taxable regardless of how long you stay. Read more in our guide to <a href=\"https:\/\/www.thailawonline.com\/fr\/personal-income-tax-in-thailand\/\">Imp\u00f4t sur le revenu des personnes physiques en Tha\u00eflande<\/a>.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788700000002\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Puis-je toujours apporter des \u00e9conomies d'avant 2024 en franchise d'imp\u00f4t ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Oui. La directive 162\/2566 exclut de la r\u00e9interpr\u00e9tation les revenus per\u00e7us avant le 1er janvier 2024, quel que soit le moment o\u00f9 vous les remettez. L'exigence pratique est la preuve. Conservez les relev\u00e9s de compte dat\u00e9s du 31 d\u00e9cembre 2023 et \u00e9vitez de m\u00e9langer ce capital avec les revenus per\u00e7us par la suite.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788700000003\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Une convention de double imposition signifie-t-elle que je ne paie rien en Tha\u00eflande ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Rarely. Most of Thailand&#8217;s treaties give relief as a credit for foreign tax paid rather than a full exemption, so you pay the higher of the two rates overall, and you generally have to claim it. A minority of treaty articles, notably some covering government-service pensions, do assign exclusive taxing rights to the paying state. The answer depends on your specific treaty and the specific category of income.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788700000004\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">L'argent que je transf\u00e8re pour acheter un appartement est-il imposable ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>The purpose of the transfer is irrelevant. What matters is whether the money is assessable foreign income earned while you were a Thai tax resident, from 2024 onward. Pre-2024 capital remains protected. Keep the bank&#8217;s Foreign Exchange Transaction form, which you need in any event to register ownership under the foreign quota when <a href=\"https:\/\/www.thailawonline.com\/fr\/buying-a-condominium-in-thailand\/\">achat d&#039;un condominium en Tha\u00eflande<\/a>.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788700000005\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Que se passe-t-il si l'exemption est publi\u00e9e au Journal officiel plus tard en 2026 ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>The instrument will state its own effective date, and that date governs. It may or may not reach back over remittances already made. Because that is unknowable in advance, timing a large remittance around an unpublished instrument carries real risk. We re-verify this page against the Royal Gazette and update the date stamp above when the position changes.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<div style=\"background:#f8f9fa;border-left:4px solid #1a5276;padding:20px;margin:30px 0;\">\n<h3 style=\"margin-top:0;\">Talk to a Thai lawyer about your remittance position<\/h3>\n<p>Serving foreigners in Thailand since 2006, ThaiLawOnline.com gives clear answers on Thai tax residence, remittance planning, and the documents you need before you transfer. We will tell you plainly whether a transfer is exposed and what evidence protects it.<\/p>\n<p><strong><a href=\"https:\/\/www.thailawonline.com\/fr\/contact-thailawonline\/\">Planifiez une consultation<\/a><\/strong>, or read more about <a href=\"https:\/\/www.thailawonline.com\/fr\/property-taxes-in-thailand\/\">imp\u00f4ts fonciers en Tha\u00eflande<\/a> ET <a href=\"https:\/\/www.thailawonline.com\/fr\/inheritance-tax-in-thailand\/\">imp\u00f4t sur les successions en Tha\u00eflande<\/a>.<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>What changed: Nothing yet, and that is the point. The rules that govern money you bring into Thailand in 2026 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3174,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","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":"thailand foreign income tax","rank_math_title":"Thailand Foreign Income Tax 2026: What Actually Applies","rank_math_description":"The 2024 remittance rules still govern your 2026 transfers. The talked-about exemption is not law. What applies now and what to do before you remit.","rank_math_breadcrumb_title":"Thailand Foreign Income Remittance Tax"},"categories":[16,135],"tags":[],"class_list":["post-3127","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business-law-in-thailand","category-living-in-thailand","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/posts\/3127","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"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=3127"}],"version-history":[{"count":11,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/posts\/3127\/revisions"}],"predecessor-version":[{"id":7115,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/posts\/3127\/revisions\/7115"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/media\/3174"}],"wp:attachment":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/media?parent=3127"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/categories?post=3127"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/tags?post=3127"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}