{"id":22513,"date":"2026-11-08T11:30:07","date_gmt":"2026-11-08T10:30:07","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/thailande\/"},"modified":"2026-11-08T11:30:07","modified_gmt":"2026-11-08T10:30:07","slug":"thailande","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/thailande\/","title":{"rendered":"Convention fiscale France\u2013Tha\u00eflande, sujet par sujet"},"content":{"rendered":"<style>@import url('https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600&family=Geist+Mono:wght@500&display=swap');#Content>.content_wrapper>.mfn-page-title{display:none!important}#Subheader{display:none!important}#Content{padding-top:0!important}#Content .section_wrapper{max-width:none;padding:0}html,body{overflow-x:clip}#bcv,#bcv :where(*:not(svg,svg 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.btn.ghost{color:var(--dtext)!important;-webkit-text-fill-color:var(--dtext)!important}<\/style><div id=\"bcv\" class=\"final\"><div class=\"wrap hub\"><div class=\"crumbs\"><a href=\"\/\">Accueil<\/a> \u203a <a href=\"\/conventions-fiscales\/\">Conventions fiscales<\/a> \u203a France\u2013Tha\u00eflande<\/div>\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Tha\u00eflande<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Bangkok le 27 d\u00e9cembre 1974 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par la Tha\u00eflande le 9 f\u00e9vrier 2022<\/span><\/div>\n<h1>Convention fiscale France\u2013Tha\u00eflande, sujet par sujet<\/h1><p class=\"lead\">Qui impose quoi entre la France et la Tha\u00eflande : le texte officiel, un tableau de lecture pour chaque situation.<\/p>\n<ul class=\"list\"><li><div><a href=\"\/conventions-fiscales\/thailande\/residence-fiscale\/\">Install\u00e9 en Tha\u00eflande, \u00eates-vous encore r\u00e9sident fiscal de France\u00a0? L\u2019article 4 de la convention franco-tha\u00eflandaise<\/a><small>Art. 4 \u00b7 R\u00e9sidence fiscale<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/thailande\/pensions-retraite\/\">Retrait\u00e9 en Tha\u00eflande\u00a0: votre pension fran\u00e7aise reste-t-elle imposable en France\u00a0? L\u2019article 18 de la convention<\/a><small>Art. 18 \u00b7 Pensions de retraite<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/thailande\/fonction-publique\/\">Agent public ou retrait\u00e9 de la fonction publique en Tha\u00eflande\u00a0: qui impose votre traitement ou votre pension\u00a0? L\u2019article 19<\/a><small>Art. 19 \u00b7 Fonction publique<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/thailande\/revenus-immobiliers\/\">Vous louez un bien en France ou en Tha\u00eflande\u00a0: quel \u00c9tat impose les loyers\u00a0? L\u2019article 6 de la convention<\/a><small>Art. 6 \u00b7 Revenus immobiliers<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/thailande\/plus-values\/\">Vous vendez un immeuble ou des titres en lien avec la Tha\u00eflande\u00a0: quel \u00c9tat impose la plus-value\u00a0? L\u2019article 13<\/a><small>Art. 13 \u00b7 Plus-values<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/thailande\/dividendes\/\">Dividendes entre la France et la Tha\u00eflande\u00a0: quelle retenue \u00e0 la source, et pour qui est-elle plafonn\u00e9e\u00a0? L\u2019article 10<\/a><small>Art. 10 \u00b7 Dividendes<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/thailande\/interets\/\">Int\u00e9r\u00eats per\u00e7us entre la France et la Tha\u00eflande\u00a0: quelle retenue \u00e0 la source et quel cr\u00e9dit d\u2019imp\u00f4t\u00a0? L\u2019article 11<\/a><small>Art. 11 \u00b7 Int\u00e9r\u00eats<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/thailande\/salaires\/\">Vous travaillez en Tha\u00eflande\u00a0: votre salaire est-il impos\u00e9 l\u00e0-bas ou en France\u00a0? L\u2019article 15 et la r\u00e8gle des 183 jours<\/a><small>Art. 15 \u00b7 Salaires<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/thailande\/double-imposition\/\">Comment la France et la Tha\u00eflande \u00e9vitent-elles de vous imposer deux fois\u00a0? L\u2019article 23 de la convention<\/a><small>Art. 23 \u00b7 Double imposition<\/small><\/div><\/li><\/ul>\n\n<\/div><\/div><script>(function(){var r=document.getElementById('bcv');if(!r)return;function clean(){r.removeAttribute('data-bml-bg');r.removeAttribute('data-bml-t');var l=r.querySelectorAll('[data-bml-bg],[data-bml-t]');for(var i=0;i<l.length;i++){l[i].removeAttribute('data-bml-bg');l[i].removeAttribute('data-bml-t');}}clean();new MutationObserver(function(m){for(var i=0;i<m.length;i++){if(\/^data-bml-\/.test(m[i].attributeName||'')){clean();break;}}}).observe(r,{attributes:true,subtree:true,attributeFilter:['data-bml-bg','data-bml-t']});window.addEventListener('load',function(){clean();setTimeout(clean,1300);setTimeout(clean,2500);});})();<\/script>","protected":false},"excerpt":{"rendered":"<p>Accueil \u203a Conventions fiscales \u203a France\u2013Tha\u00eflande Convention France\u2013Tha\u00eflandeConvention sign\u00e9e \u00e0 Bangkok le 27 d\u00e9cembre 1974 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22198,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22513","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22513","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/comments?post=22513"}],"version-history":[{"count":0,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22513\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22198"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22513"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}