Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Thailand tax professional before filing.
Bangkok · Thailand · Short-term rental taxes
Short-Term Rental Taxes in Bangkok, Thailand
STR income earned in Bangkok is subject to Thailand's progressive Personal Income Tax (PIT) — and hosts operating at scale may also owe VAT — with all filings handled through the Thai Revenue Department.
The 30-Second Answer
- Personal Income Tax (PIT) applies to all rental income from Bangkok properties at progressive rates of 5%–35% for residents; non-residents face a 15% withholding tax deducted at source (or 10% in some cases).
- Residents may deduct either a flat 30% standard deduction on rental income or actual documented expenses — whichever is higher — before applying the progressive PIT brackets.
- VAT at 7% applies if your annual rental revenue exceeds ฿1,800,000; below that threshold you are exempt, but registration is still required once you cross it.
- The main annual return is POR.NGOR.DOR. 90 or 91 (PND 90/91), due by 31 March of the following year (or 8 April for e-filing); a mid-year return PND 94 covers January–June income and is due by 30 September.
Deductions
What Bangkok Hosts Can Deduct
Thailand allows a choice between a flat 30% standard deduction on rental income or claiming actual expenses — pick whichever reduces your taxable income more.
The flat 30% standard deduction on property rental income has no monetary cap. If actual expenses exceed that cap, keep all receipts and use the actual-expense method instead. Deductions must relate directly to the rental activity. This is educational information, not tax advice.
Filing Calendar
Key Dates & Filing Calendar
Thailand's tax year runs 1 January – 31 December. Rental income triggers two possible filing obligations per year.
Missing the PND 90/91 deadline triggers a surcharge of 1.5% per month on unpaid tax plus a penalty of up to 100% of tax due. File on time even if you cannot pay in full.
Thai Revenue Department — rd.go.th; Revenue Code B.E. 2481 (as amended)
Tax Treatment
Standard Deduction vs. Actual Expenses: Which Method Suits You?
Thailand does not have a separate micro-enterprise regime like some countries, but hosts do choose between two expense-deduction methods when calculating taxable rental income under PIT.
Standard Deduction (30%)
Simple flat deduction — no receipts needed
- Deduct 30% of gross rental income automatically — no receipts required.
- The deduction is a flat 30% of gross rental income, with no monetary cap.
- Remaining income is added to other income and taxed at progressive PIT rates (5%–35%).
- Simple to calculate; no receipts or bookkeeping required.
Flat 30% of gross — no monetary cap
Actual Expense Method
Deduct every baht of real cost
- Deduct all directly incurred, documented rental expenses (repairs, platform fees, utilities, insurance, depreciation, etc.).
- Requires receipts, invoices and proper bookkeeping for every deduction claimed.
- Taxable income = gross rental income minus actual allowable expenses, then taxed at progressive PIT rates.
- Usually more beneficial once your actual costs exceed 30% of gross rental income.
No cap — deduct all allowable actual costs
Depreciation
Depreciation of Rental Assets in Bangkok
Under Thailand's Revenue Code, hosts using the actual-expense method may depreciate qualifying assets used in the rental activity.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Furniture & fittings | 5 years (20%/year straight-line) | Sofas, beds, wardrobes used exclusively for rental guests. |
| Air-conditioning units | 5 years (20%/year straight-line) | Fixed appliances installed in the rental unit. |
| Electronic appliances (TVs, etc.) | 5 years (20%/year straight-line) | Must be used solely for the rental property. |
| Building structure (if owned) | 20 years (5%/year straight-line) | Applicable only if the host owns the building outright; condo unit owners typically cannot depreciate the structure. |
Depreciation rates for individuals are guided by the Thai Revenue Department's rules for rental property. Land is never depreciable. Keep purchase invoices and asset registers for audit purposes.
If a depreciated asset is sold, any gain attributable to prior depreciation may be included in assessable income in the year of disposal.
Land & Building Tax
Bangkok Local Property Taxes for STR Hosts
Bangkok Metropolitan Administration (BMA) levies an annual Land and Building Tax on properties used for commercial/rental purposes.
Since 2020, Thailand's Land and Building Tax Act B.E. 2562 replaced the old House and Land Tax. Properties rented out (including short-term) are classified as 'commercial use' and taxed accordingly by the BMA.
Land & Building Tax is assessed on the government appraised value — not rental income — and is typically a modest annual amount for most condo units.
Land and Building Tax Act B.E. 2562 (2019); Bangkok Metropolitan Administration — bangkok.go.th
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Land & Building Tax (commercial) | BMA assesses; host pays directly to BMA by 30 April each year | Record as a deductible operating expense against rental income |
| VAT 7% (if applicable) | Host registers, collects from guests, and remits monthly via PP.30 to the Revenue Department | Add 7% to guest invoices; keep input-tax records for offset |
Bangkok does not currently levy a separate city-level tourist or lodging tax (such as a taxe de séjour). The Land and Building Tax is the primary local property-level charge. Always verify current rates with the BMA, as assessments can change.
Platforms
How Airbnb & Other Platforms Handle Thai Tax
Platforms operating in Thailand may report host income to the Thai Revenue Department — understanding what they collect (and don't) is essential for accurate filing.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | May report to Thai Revenue Department; Airbnb's own guide notes a possible mismatch obligation | Does not currently collect Thai VAT or Land & Building Tax on behalf of hosts | Annual earnings summary available in host dashboard (not an official Thai tax document) |
| Agoda / Booking.com | No confirmed automatic reporting to TRD for individual hosts as of 2024 | Does not collect Thai VAT or Land & Building Tax on behalf of hosts | Booking statements available; host must self-report all income |
| Direct bookings | No platform reporting — host bears full self-reporting responsibility | Host must collect and remit VAT directly if threshold exceeded | Host must maintain own records of all payments received |
Hosting on Multiple Platforms
If you list on Airbnb, Agoda and direct channels simultaneously, you must aggregate all rental income across every platform when calculating your total assessable income for PIT and when assessing whether you have crossed the ฿1,800,000 VAT registration threshold. Each platform's earnings summary is a starting point — not a substitute for your own income records.
OECD MRDP / Platform Reporting (Thailand)
Thailand has not yet implemented the OECD Model Rules for Reporting by Digital Platforms (MRDP/DAC7 equivalent) as of 2024. However, Airbnb's own documentation notes it may have obligations to report host income to Thai authorities. Hosts should not assume non-reporting means non-taxable.
Airbnb Thailand Tax Guide (December 2024) — assets.airbnb.com; Thai Revenue Department — rd.go.th
Illustrative P&L: Standard vs. Actual (Annual)
Example: Bangkok condo rented at ฿25,000/month = ฿300,000 gross annual rental income. Figures are illustrative only.
Record-Keeping
Stay Audit-Ready: What Bangkok Hosts Should Keep
The Thai Revenue Department can assess back-taxes for up to 5 years (10 years in cases of fraud). Good records are your best defence.
| Keep | How long | Why |
|---|---|---|
| Platform earnings summaries & payout records (Airbnb, Agoda, etc.) | 5 years minimum | Proves gross income declared matches platform data; TRD may cross-check |
| Receipts for all deductible expenses (repairs, management fees, utilities, insurance) | 5 years minimum | Required to substantiate actual-expense deductions if audited |
| Copies of filed PND 90/91 and PND 94 returns with payment receipts | 5 years minimum | Confirms timely filing and correct tax paid; needed for any refund claims |
| VAT returns (PP.30) and VAT registration certificate (if applicable) | 5 years minimum | VAT records must be retained under the Revenue Code; monthly returns must reconcile with income |
| Land & Building Tax assessment notices and payment receipts from BMA | 5 years minimum | Deductible expense; proof of payment required if claimed against rental income |
Thailand's statute of limitations for tax assessment is generally 5 years from the filing deadline, but can extend to 10 years where the Revenue Department believes income was concealed. Store digital copies securely in addition to paper originals.
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. Tax rules change — always verify current rates and deadlines with the Thai Revenue Department (rd.go.th) or a qualified Thai tax professional before filing.
- Thai Revenue Department (rd.go.th) — Official source for PIT rates, PND 90/91 and PND 94 filing requirements, VAT registration threshold (฿1,800,000), and Revenue Code provisions.
- Airbnb Thailand Tax Guide (December 2024) — Independent third-party guide commissioned by Airbnb covering PIT and VAT obligations for Thai STR hosts. Available at assets.airbnb.com.
- Land and Building Tax Act B.E. 2562 (2019) — Establishes the current Land and Building Tax regime replacing the former House and Land Tax; sets commercial-use rates applied by the BMA.
- Bangkok Metropolitan Administration (bangkok.go.th) — Administers and collects Land and Building Tax for properties within Bangkok; issues annual assessment notices.
- HLB Thailand — hlbthai.com (2026 guide) — Professional tax firm overview of rental income tax treatment for foreign and local property owners in Thailand, including withholding tax rates.
- Superagent — superagent.co (2024) — Practical breakdown of condo rental taxes in Bangkok including PIT brackets, standard deduction rules, and Land & Building Tax.
- Airbnb Help — Responsible hosting in Thailand (airbnb.com/help/article/2208) — Airbnb's overview of hosting regulations in Thailand including Hotel Act B.E. 2547 licensing requirements.
- Lexology — Short-Term Rentals in Thailand: Non-Hotel Registration Framework — Legal analysis of the regulatory framework for STR operators in Thailand under the Hotel Act.
- RentalTaxThailand.com FAQ — Community FAQ covering common questions from Airbnb hosts and villa owners on Thai rental tax compliance.
Questions
Frequently Asked Questions: Bangkok STR Taxes
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