We will discuss main rules and rental laws in Thailand in this article. This is important information for both tenants and those who want to rent out their property. Renting out real estate is one of the most popular ways to get passive income from various properties for investors. If you are planning to purchase real estate in Thailand to rent it out, this article may be helpful to you.
It is important to mention that you can rent out or rent apartments in Thailand either through an agent or on your own. A management company or a developer can act as an agency. If you contact the agency, its representatives will prepare the necessary documents for you and check their compliance with the law.
However, if you decide to rent a house from a private person or rent out your property without intermediaries, you should carefully study Thailand’s legislation. When drawing up a contract, you should consult a lawyer.
"Owners let their property for years without declaring the income, assuming it concerned nobody. With the automatic exchange of tax information that position has become risky: account data goes to the country of tax residence without anyone having to ask."
— a tax consultant specialising in Thailand
Content:
- Real estate rental agreement in Thailand
- A short-term rental
- Is the Airbnb service legal in Thailand?
- Rental income and taxes
- Avoiding double taxation
- Registering tenants
- A long-term lease for over 3 years
- Transferring lease rights. Sublease
- A deposit
- What changed by 2026
- Frequently asked questions
Real estate rental agreement in Thailand
In 2018, Thailand changed the legislation on renting houses and apartments and amended the relevant laws. A new version has applied since 4 September 2025: the Contract Committee regulation published on 6 June 2025. It covers everyone letting three or more units, down from five, and extends to letting through online platforms.
First, you need to know that a foreign owner has the right to rent out real estate, such as apartments and houses. The lessor may be a person who has acquired real estate in the Kingdom under a freehold and leasehold agreement on equal terms.
According to the 2018 amendments, the contract must be drafted in Thai. It is also possible to draw up a second copy in English or another language. The contract must also include an inventory listing all items and household appliances in the house or apartment and indicating the state of the property. The inventory may include photos. The document must be signed by the tenant confirming that he has read it and agrees with the information.
Contracts are concluded in two copies of equal legal force. After signing, the tenant must receive one of them. Terms that contradict the regulation are void even when both sides have signed them: a ban on returning the deposit, a mark-up on electricity above the state rate or the owner’s right to enter the flat without notice.
A short-term rental
According to the legislation, a private house can be rented out for any period. However, apartments in condominiums are allowed to be rented out only for a long time — a month or more. At the same time, the management company and the council of residents can change this requirement, for example, to allow rent only from a year. What the residents’ council cannot do is permit daily letting: any term under 30 days falls under the Hotel Act and requires a licence. The penalty runs to a year in prison, a fine of 20,000 baht and a further 10,000 baht for every day the breach continues; breaking condominium rules adds up to 50,000 baht and up to 5,000 baht a day. You should ask these questions before buying an investment property.
Is the Airbnb service legal in Thailand?
In many apartment buildings, you can find an ad in the lobby saying that Airbnb is illegal in Thailand. The service itself is not banned; the question is the length of the stay. Letting a property for less than 30 days without a hotel licence is not allowed whatever the platform: that is how the Hotel Act works, and courts have already fined owners over online listings. Tourist police and local authorities cross-check listings on booking platforms against the register of licences. Letting through Airbnb for 30 days and longer is fine, provided the building rules allow it.
Rental income and taxes
Income from renting out real estate in the Kingdom is taxable. If you use the agency's services, it will do it without you. If you rent out your property on your own, you can also deal with taxes yourself or hire a local accountant.
If you rent out your property through a management company or other legal entity, you will have to pay tax twice: an advance (Withholding Tax), which is withheld upon payment of money, and the second part, which is an additional payment or refund of overpayment by state authorities at the end of the year. The advance rate depends on your tax status rather than on holding a taxpayer number: 5% is withheld from a Thai tax resident and 15% from a non-resident. You become a tax resident after 180 days or more in the country within a calendar year. When registering a Thai taxpayer number, the process is more complicated but more profitable: you need to file an income tax return once a year. A flat 30% of the rent is deducted as maintenance costs, and the personal allowance is 60,000 baht a year per taxpayer. If your actual costs exceed 30%, you may claim them against documents. However, you should keep in mind that when purchasing a leasehold property, you are not the owner of this property, but you can rent it for a long time. Thus, when you rent out such a property, it will be considered a sublease. In this case, you are not entitled to a deduction.
The amount of annual income after deductions is taxed on a progressive scale. The rates are unchanged and apply in 2026:
| The amount of income (baht) | A tax rate |
|---|---|
| 0–150,000 | Not taxed |
| 150,000–300,000 | 5% |
| 300,000–500,000 | 10% |
| 500,000–750,000 | 15% |
| 750,000–1,000,000 | 20% |
| 1,000,000–2,000,000 | 25% |
| 2,000,000–4,000,000 | 30% |
| over 4,000,000 | 35% |
Avoiding double taxation
Thailand has an agreement to avoid double taxation with 61 countries. This helps to avoid income tax both at the place of residence and at the place of citizenship.
Registering tenants
All foreign tenants must be registered with the immigration service on the TM.30 form. TM.30 is also called a "Notification from House-Master, Owner or the Possessor of the Residence where Alien has Stayed." A foreigner needs this document for legal stay in the country, along with a visa and a "90-day report", which the foreigner must submit every 90 days of stay in the country to the local immigration center (or online). The homeowner must issue TM.30. If a foreigner does not have this document, they may not receive a visa extension, and the landlord will be fined. In most regions of Thailand, TM.30 can be issued online. In some regions, foreign tenants and property owners will need to report to the immigration service.
The document contains the foreign national’s and the owner’s personal information as well as the address of the housing. According to the law, TM.30 must be issued within 24 hours after the foreigner moves into the housing. The owner’s fine reaches 10,000 baht and the tenant’s 2,000 baht. Besides the Immigration Bureau website, the notification is accepted through the Section 38 app. Collect the filing receipt straight away: without it the immigration office will not accept your visa extension papers.
A long-term lease for over 3 years
According to Thai rental laws, the rental of real estate for over 3 years must be formalized and registered in the land act (a document on the ownership of land or a condominium), which is stored in the registers of the Department of Lands offices. The term of the registered lease agreement cannot exceed 30 years. A promise to renew the lease for two further 30-year terms carries no legal weight: in March 2025 the Supreme Court ruled the "30+30+30" structure a circumvention of the law. An unregistered agreement is enforceable for three years only.
Transferring lease rights. Sublease
The lease agreement must include the tenant's right to sublease or assign the lease. Otherwise, according to Thai laws, the lessee is not allowed to sublet or assign the lease to another person.
A deposit
In Thailand, tenants have to pay a deposit to rent a house. However, they get the money back after the lease agreement expires. Under the 2025 regulation the advance rent may not exceed one month, and the deposit together with the advance rent may not exceed three months. The contract must contain the amount of the deposit and the terms for its return: the money comes back within 7 days after the lease ends and the tenant moves out, or within 14 days where damage has been documented. Normal wear and tear cannot be deducted from the deposit.
What changed by 2026
- A new residential leasing regulation has applied since 4 September 2025: it covers landlords with three or more units and caps advance rent, deposits and the time allowed to return them.
- The tax advance now depends on tax status — 5% for residents and 15% for non-residents — and the personal allowance has risen to 60,000 baht a year.
- Thailand now has 61 double taxation agreements.
- In March 2025 the Supreme Court closed the "30+30+30" long-lease structure.
- Daily-letting listings on booking platforms are checked against the register of hotel licences.
Frequently asked questions
What tax does an owner pay on rent?
A non-resident pays 15% withholding. A resident — someone in the country more than 180 days a year — uses the progressive scale of 5% to 35% and may deduct 30% as standard expenses without receipts.
Is Airbnb legal in Thailand?
Letting for less than 30 days without a hotel licence breaches the Hotel Act. The platforms operate regardless, but the liability rests with the owner.
Does a lease need to be registered?
Leases longer than three years must be registered at the Land Department, otherwise they are enforceable for three years only. The fee is 1% of the contract value.
Can lease rights be transferred to someone else?
Only where the contract expressly allows it. Silence on the point is not read in the tenant's favour.
Who is responsible for the TM30 notification?
The property owner. For a foreign tenant this matters: without the notification filed, questions arise at the visa extension.