Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Thailand tax professional before filing.
Phuket, Thailand · Thailand · Short-term rental taxes
Short-Term Rental Taxes in Phuket, Thailand
Short term rental taxes in Phuket: hosts pay Thai personal income tax (0–35%) on nightly-stay income, 7% VAT once turnover tops ฿1.8m, and Land & Building Tax — with Hotel Act licensing in the background.
The 30-Second Answer
- Short term rental tax in Phuket is mainly Thai Personal Income Tax at progressive rates of 0–35% on net income, declared on PND 90 by 31 March 2027 for tax year 2026 — non-residents with Thai-source income file too.
- Your income category sets the flat deduction: plain rental of a building (Section 40(5)) gets 30%, a hotel-type business (Section 40(8)) gets 60% — or you can claim actual, documented expenses instead.
- VAT at 7% (the reduced rate is extended to 30 September 2027) applies once annual turnover exceeds ฿1.8 million; below that, no VAT registration is needed.
- Nightly letting falls under the Hotel Act B.E. 2547 unless the place fits the small 'non-hotel' limits (≤8 rooms, ≤30 guests), and Airbnb does not collect or remit any Thai tax for Phuket hosts.
Deductions
What Phuket Hosts Can Deduct
Pick one method per income category: take the statutory flat percentage, or claim actual documented costs. The items below count only under the actual-expense method.
Actual expenses need tax invoices or receipts, and any personal use of the villa or condo must be excluded. On the flat deduction you claim nothing else — depreciation and running costs are already covered by the percentage.
Filing Calendar
Key Dates & Filing Calendar
Thailand's tax year is the calendar year. Phuket hosts face a half-year and a full-year income-tax return, plus VAT and local property tax where they apply.
Late PIT payment carries a surcharge of 1.5% per month on unpaid tax. If Section 40(5)–(8) income exceeds ฿120,000, a minimum tax of 0.5% of gross income applies when it exceeds ฿5,000 and the normal calculation.
Thai Revenue Department — PND 90 guide and VAT overview (rd.go.th)
Income Classification
Rental Income or Accommodation Business?
Thai tax law sorts income into Section 40 categories of the Revenue Code, and the category sets your flat deduction. Which one fits is a question of fact — how much service you provide — not a free choice.
Rental of property — Section 40(5)
Plain letting of a house or condo
- Flat deduction of 30% of gross rent for buildings, or actual documented expenses.
- Net income joins your other income and is taxed at 0–35% progressive rates.
- Both the half-year PND 94 and the annual PND 90 apply.
- Fits longer or unserviced lets where you provide the space, not hotel-style services.
No monetary cap on the 30% flat deduction
Hotel-type business — Section 40(8)
Nightly stays with guest services
- Flat deduction of 60% of gross receipts for a hotel business, or actual documented expenses.
- Same 0–35% progressive rates and the same PND 94 / PND 90 returns.
- Sits alongside licensing: nightly letting is regulated under the Hotel Act B.E. 2547.
- VAT registration is required once turnover exceeds ฿1.8 million.
No monetary cap on the 60% flat deduction
Depreciation
Depreciation for Phuket Rental Assets
Relevant only if you claim actual expenses. Royal Decree No. 145 sets the Revenue Department's reference rates.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Permanent building (villa you own) | 5% a year (20 years) | Land is never depreciable — keep a deed or valuation splitting land from building. |
| Furniture, beds & soft fittings | 20% a year (5 years) | Falls under 'other depreciable property' in the decree. |
| Air-conditioners, appliances & TVs | 20% a year (5 years) | Same 'other property' rate; keep purchase invoices. |
| Leasehold premium (e.g. 30-year lease) | Over the lease term | Written off over the lease term plus renewal terms under the decree. |
Royal Decree No. 145 is written for companies; individuals claiming actual expenses generally follow the same rates, so keep an asset register and confirm with your adviser.
Thailand has no US-style depreciation recapture for individuals. Transfer taxes and withholding collected at the Land Office when you sell are separate — take advice before a sale.
VAT & Local Charges
Phuket Taxes Beyond Income Tax
Phuket has no city occupancy tax or lodging tax of the European kind, but hosts can meet VAT, the provincial hotel-guest fee and annual Land & Building Tax.
All three are percentages on different bases: VAT and the provincial fee are charged on the room price; Land & Building Tax is charged on the official appraised value of the property.
Up to 8% on the room price for a VAT-registered licensed operator, plus annual property tax
Revenue Department VAT overview (rd.go.th/english/6043.html); PAO Act B.E. 2540 s.65; Land and Building Tax Act B.E. 2562
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Airbnb booking | Airbnb does not collect or remit Thai VAT, the PAO fee or income tax — the host does | Record gross payouts and Airbnb's fees; declare the full booking value as income |
| Booking.com / Agoda booking | The host remains liable for any VAT and local fees; check tax settings in your extranet | Keep commission invoices — deductible only under the actual-expense method |
| Direct booking | Host invoices the guest and, if VAT-registered, charges 7% VAT and files PP.30 | Keep every invoice for PP.30 and PND 90 |
The provincial fee is capped at 3% of the room rate by section 65 of the Provincial Administrative Organisation Act B.E. 2540; Phuket charges 1%, and a rise to 3% floated in June 2026 is only a proposal. Non-primary homes assessed as residential pay 0.02–0.10% rather than the commercial scale.
Platforms
Airbnb Tax in Phuket: What Platforms Do (and Don't)
No platform withholds or remits Thai tax for Phuket hosts, so the whole vacation rental tax job — PIT, VAT and local charges — sits with you.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Treat payouts as visible to the RD; large e-platforms submit per-seller revenue data under the 2024 rules | No — Thailand is not on Airbnb's collect-and-remit list | Transaction history export in the host dashboard |
| Booking.com / Agoda | Commission invoices to you; you self-report the income | Host remains liable — confirm any tax settings in the extranet | Reservation and commission statements in the extranet |
| Direct bookings (and Vrbo) | No Thai reporting on your behalf — your bank records are the audit trail | Host charges 7% VAT only if VAT-registered | Build your own monthly income ledger |
Listing on Several Platforms?
Add Airbnb, Booking.com, Agoda and direct income together before testing the ฿1.8 million VAT threshold — the limit applies to your total turnover, not per platform. The same total goes on PND 94 and PND 90.
DAC7 Is EU-Only — Thailand's Own Platform Reporting
The EU's DAC7 directive does not apply in Thailand. Instead, a Revenue Department notification effective 1 January 2024 requires large e-platforms to keep per-seller revenue accounts and submit them within 150 days of their year end. Declare all income whether or not a platform reports it.
Airbnb Help — where Airbnb collects taxes (airbnb.com/help/article/2509); RD e-platform data portal (efiling.rd.go.th/rd-cms/platform)
Illustrative P&L: Phuket Villa, Actual Costs vs 60% Flat
Example: a Phuket pool villa earning ฿1,200,000 a year from nightly bookings, treated as Section 40(8) income. Before personal allowances; illustrative only — not tax advice.
Record-Keeping
Stay Audit-Ready: Records Phuket Hosts Should Keep
If the Revenue Department queries your PND 90 or VAT returns, your records are the only proof of the income category and deduction method you used.
| Keep | How long | Why |
|---|---|---|
| Booking exports and platform payout statements | At least 5 years (recommended) | Supports gross income on PND 94 / PND 90 and the ฿1.8m VAT test |
| Tax invoices and receipts for expenses | At least 5 years (recommended) | Essential if you claim actual expenses instead of the flat rate |
| Asset register (furniture, aircon, building cost) | Asset life + 5 years | Backs depreciation at Royal Decree No. 145 rates |
| Hotel licence or non-hotel papers and TM30 guest notifications | While operating + 5 years | Shows the activity is lawful; foreign guests must be reported to Immigration |
| Land & Building Tax bills and receipts | At least 5 years (recommended) | Deductible under the actual method; shows how the property was classified |
Retention periods here are prudent recommendations rather than statutory minimums. Keep records you can explain to an RD officer — foreign-language invoices may need a Thai translation.
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
Educational only. VAT-rate extensions are renewed by royal decree, and a Hotel Act amendment on short-term stays was accepted in principle by the House in July 2026 (not yet law). Verify with the Revenue Department, Phuket PAO and your local authority before filing.
- Thai Revenue Department — Guide to PND 90 (English) — Rate table, 30% building-rental and 60% hotel-business flat deductions, 0.5% minimum tax, deadlines. rd.go.th/fileadmin/download/english_form/030265guide90.pdf
- Thai Revenue Department — Personal Income Tax — Half-year return by end of September; deduction categories. rd.go.th/english/6045.html
- Thai Revenue Department — Value Added Tax — 7% rate, ฿1.8m registration threshold, PP.30 due within 15 days. rd.go.th/english/6043.html
- Thai PBS — RD confirms 7% VAT until 30 Sep 2027 — Cabinet-approved extension reported with RD statement. thaipbs.or.th/news/content/508933
- Royal Decree No. 145 — depreciation rates — 5% buildings, 20% other property, leasehold over the lease term. rd.go.th/fileadmin/user_upload/kormor/eng/RD_145.pdf
- Airbnb Help — where Airbnb collects and remits taxes — Thailand is not listed. airbnb.com/help/article/2509
- Tilleke & Gibbins — Ministerial Regulation No. 2 B.E. 2566 (hotel types) — 8 rooms / 30 guests non-hotel limit, effective 29 Oct 2023. tilleke.com/insights/thailand-amends-hotel-regulations/
- PAO hotel-guest fee — PAO Act B.E. 2540 s.65 (OIC document) — Fee capped at 3% of room rate; operators remit by the 10th of the following month. oic.go.th/FILEWEB/CABINFOCENTER22/DRAWER027/GENERAL/DATA0000/00000533.PDF
- Revenue Department — e-platform data submission — Portal for platform per-seller revenue accounts. efiling.rd.go.th/rd-cms/platform
Questions
Frequently Asked Questions: Phuket STR Taxes
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