Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Thailand tax professional before filing.
Thailand · Thailand · Short-term rental taxes
Short-Term Rental Taxes in Thailand
STR income earned in Thailand is subject to Personal Income Tax (PIT) on a progressive scale and may also trigger VAT registration obligations, regardless of whether the host is a Thai resident or not.
The 30-Second Answer
- Personal Income Tax (PIT) applies to all Thai-sourced STR income at progressive rates from 0% to 35%, reported to the Thai Revenue Department (TRD) — this applies to both Thai residents and non-residents earning income from property in Thailand.
- Rental income from property is classified as Section 5(2) income under the Thai Revenue Code; hosts may deduct either a flat 30% deemed expense or actual documented expenses against gross rental receipts.
- VAT at 7% applies if your total annual revenue from business activities (including STR) exceeds ฿1,800,000; once registered you must file PP.30 monthly and collect VAT from guests.
- Short-term rentals (under 30 days) are legally classified as hotel operations under the Hotel Act B.E. 2547 (2004) and require a hotel licence — operating without one carries fines up to ฿20,000 plus ฿10,000 per day of continued violation.
Deductions
What Can You Deduct Against STR Income?
Thai hosts can choose between a simple flat-rate deduction or claiming actual costs — whichever reduces your taxable income more.
Under the flat-rate method, 30% of gross rental income is automatically deducted with no receipts required. Under the actual-expense method, all costs must be documented with receipts and invoices. Choose the method that gives you the lower taxable income. Note: the 30% flat rate applies specifically to Section 5(2) rental income under the Thai Revenue Code.
Filing Calendar
Key Dates & Filing Calendar
Thailand's tax year runs 1 January – 31 December; PIT returns are due the following March (paper) or April (e-filing).
VAT-registered hosts must file PP.30 every month even in months with zero STR revenue. Missing a monthly VAT filing triggers a penalty surcharge.
Thai Revenue Department (rd.go.th) — Revenue Code and PIT filing guidance, 2024; Airbnb Thailand Tax Guide (December 2024)
Tax Treatment Options
Flat-Rate Deduction vs. Actual Expenses: Which Method Suits You?
Thai hosts reporting Section 5(2) rental income choose between a statutory 30% flat deduction (simple, no receipts) or claiming real documented costs (better for high-expense properties).
Flat-Rate Deduction (30%)
Simple, no receipts needed — 30% of gross rent is automatically deducted
- Deduct 30% of gross rental receipts with no documentation required
- Remaining 70% is added to your other income and taxed at progressive PIT rates (0%–35%)
- Quick to calculate; reduces risk of audit disputes over expense claims
- Cannot also claim actual expenses — it is one method or the other per tax year
No income ceiling — applies to all rental income
Actual Expense Method
Claim every baht of real cost — ideal when expenses exceed 30% of revenue
- Deduct platform fees, management fees, utilities, repairs, insurance, mortgage interest, and depreciation
- Must keep all receipts, invoices, and bank records to substantiate claims
- Can produce a taxable income well below 70% of gross rent if costs are high
- Requires more record-keeping but typically yields a lower tax bill for active hosts
No ceiling — deduct all legitimate, documented expenses
Depreciation
Depreciating Your STR Assets in Thailand
Under Thai accounting and tax rules, capital assets used in a rental business can be depreciated; the rates below reflect common practice for individual hosts using the actual-expense method.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Furniture & fittings (beds, sofas, tables) | 5 years (20%/year straight-line) | Standard useful life for movable furnishings in a rental property |
| Air-conditioning units & appliances | 5 years (20%/year straight-line) | Electrical appliances typically written off over 5 years |
| Condominium building structure (if owned) | 20–40 years | Building depreciation is more relevant for corporate owners; individual hosts rarely own the structure outright |
| Computers & smart-home devices | 3–5 years | Technology assets used to manage the STR business |
Depreciation rates for individuals are not explicitly codified in the Thai Revenue Code for Section 5(2) rental income in the same way as for companies. The figures above reflect general Thai accounting practice. Consult a Thai tax professional to confirm the applicable rates for your specific situation.
If you sell a depreciated asset, any proceeds attributable to previously claimed depreciation may increase your taxable income in the year of sale. Thailand does not have a specific 'depreciation recapture' tax rule identical to some other jurisdictions, but gains on asset disposal can form part of assessable income.
VAT & Land and Building Tax
VAT and Local Property Taxes on STR Income
Beyond PIT, Thai STR hosts may face VAT on rental turnover and an annual Land and Building Tax on the property itself.
Thailand does not have a dedicated tourist/lodging tax equivalent to a 'taxe de séjour'. The two main indirect taxes affecting STR hosts are VAT (on revenue above the threshold) and the Land and Building Tax (on the property value).
7% VAT (if registered) + up to 0.3% Land and Building Tax annually
Thai Revenue Department (rd.go.th) — VAT registration threshold and PP.30 filing; Revenue Department Notification on Land and Building Tax Act B.E. 2562 (2019)
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| VAT (7%) — VAT-registered host | Host collects from guest and remits to TRD via monthly PP.30 return | Add 7% VAT to your nightly rate or absorb it; keep a VAT invoice for every booking |
| VAT (7%) — below ฿1,800,000 threshold | Not applicable — host is VAT-exempt | No VAT to collect or remit; monitor annual revenue to know when you cross the threshold |
| Land and Building Tax | Host pays directly to the local administrative authority (municipality/district) annually | Annual bill based on appraised value; higher rate applies when property is used commercially (STR) rather than as a primary residence |
Airbnb does not currently collect or remit Thai VAT on behalf of hosts. Each VAT-registered host is responsible for issuing tax invoices and filing PP.30 monthly. If you are below the ฿1,800,000 VAT threshold, you may voluntarily register for VAT but are not required to do so.
Platforms
How Airbnb, Booking.com & Agoda Handle Thai Tax Reporting
Platforms operating in Thailand may report host income to the Thai Revenue Department — a mismatch between platform data and your PIT return can trigger a TRD inquiry.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Yes — Airbnb may report income earned by Thai hosts to the TRD; hosts are warned of this in Airbnb's Thailand Tax Guide (Dec 2024) | No — Airbnb does not collect or remit Thai VAT on behalf of hosts | Annual earnings summary available in host dashboard; use this to reconcile with your PIT return |
| Booking.com | Possible — Booking.com may share data with Thai authorities under applicable regulations; confirm current practice with Booking.com directly | No — hosts are responsible for their own VAT obligations | Monthly and annual payout summaries available in the extranet |
| Agoda / Agoda Homes | Possible — as a Thai-headquartered platform, Agoda may be subject to TRD data-sharing requirements | No — VAT remains the host's responsibility | Payout reports available in the partner portal |
Listing on Multiple Platforms?
If you list on Airbnb, Booking.com, and Agoda simultaneously, you must aggregate all rental income across all platforms when calculating your PIT liability and determining whether you have crossed the ฿1,800,000 VAT registration threshold. Each platform reports independently, so the TRD can cross-reference totals.
Thailand & International Reporting
Thailand is not an EU member state and is not subject to the EU DAC7 directive. However, Thailand participates in the OECD Common Reporting Standard (CRS) for automatic exchange of financial account information. Foreign hosts earning Thai-sourced STR income should check whether their home country receives CRS data from Thailand.
Airbnb Thailand Tax Guide (December 2024) — prepared by independent law firm for Airbnb; Thai Revenue Department (rd.go.th)
Side-by-Side P&L Example
Illustrative example for a Bangkok condo earning ฿600,000/year in STR income (figures are educational only)
Record-Keeping
Stay Audit-Ready: What to Keep and For How Long
The Thai Revenue Department can assess additional tax going back 2 years for standard cases and up to 5 years if fraud is suspected — keep records accordingly.
| Keep | How long | Why |
|---|---|---|
| Booking confirmations & payout statements from all platforms | 5 years | Primary evidence of gross rental income; TRD can cross-reference against platform data |
| Receipts & invoices for all claimed expenses (repairs, management fees, utilities, etc.) | 5 years | Required to substantiate actual-expense deductions; without receipts the TRD may disallow the deduction |
| VAT tax invoices issued to guests (if VAT-registered) | 5 years | Mandatory under VAT law; must be produced on request during a VAT audit |
| PP.30 monthly VAT returns and payment receipts | 5 years | Proof of timely VAT compliance; late filing penalties are assessed per return |
| PIT returns (PND.90/PND.91) and TRD payment receipts | 5 years | Evidence of annual income tax compliance; required if TRD opens an inquiry |
| Hotel licence or non-hotel registration documents (if applicable) | Duration of operation + 5 years | Proof of legal compliance under the Hotel Act B.E. 2547; required if inspected by authorities |
Thailand's Revenue Code gives the TRD authority to assess tax for up to 2 years after the filing deadline in normal circumstances, and up to 5 years if there are grounds to suspect underreporting. Keep all STR records for at least 5 years from the relevant tax year.
Estimator
Short-Term Rental Tax Estimator
Plug in your bookings and costs to see your likely taxable position.
Your Numbers
Total short-term-rental income, before costs.
Allowable running costs, mortgage interest, depreciation and platform fees.
Your top income-tax band, as a percentage.
Estimated tax owed
Income tax on your net rental profit at your marginal rate.
Illustrative estimate. A simplified model to orient you — it is not tax advice. Confirm your situation with a qualified local professional.
Sources & notes
This page is for educational purposes only and does not constitute tax or legal advice. Thai tax law is complex and enforcement of the Hotel Act is evolving. Always verify current rules with the Thai Revenue Department (rd.go.th) or a qualified Thai tax professional before filing.
- Airbnb Thailand Tax Guide (December 2024) — Prepared by an independent third-party law firm for Airbnb. Covers PIT and VAT obligations for individual STR hosts in Thailand. Available at assets.airbnb.com.
- Thai Revenue Department — rd.go.th — Official source for PIT rates, VAT registration thresholds (฿1,800,000), filing forms (PND.90, PND.91, PND.94, PP.30), and deadlines. Thai Revenue Code governs all income tax and VAT obligations.
- Hotel Act B.E. 2547 (2004) — Thai Ministry of Interior — Classifies any property offering paid stays of less than 30 days as a hotel requiring a licence. Fines up to ฿20,000 per offence plus ฿10,000/day for continued violation.
- Land and Building Tax Act B.E. 2562 (2019) — Governs the annual Land and Building Tax levied by local administrative authorities. Rates differ for residential, agricultural, and commercial (including STR) use.
- Rumavi — Short-Term Rental Rules in Thailand 2026 — Third-party analysis of Hotel Act enforcement, licensing requirements, and penalty structures for STR operators in Thailand as of January 2026.
- RentalTaxThailand.com — FAQ — Third-party educational resource covering common questions from Airbnb hosts and villa owners about Thai rental tax compliance.
Questions
Frequently Asked Questions About Thai STR Taxes
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