Property Education · Owning & Letting

Renting out your condo in Thailand as a landlord: the law, lease registration, tax, deposits, screening, and self-manage vs a management company.

Buying a Thai condo is well-documented; turning it into a rental that actually earns — legally and without surprises — is where owners need a map. This plain-English guide covers whether a foreigner can be a landlord, the 3-year lease-registration rule, how rental income is taxed (including the 5% company withholding), screening tenants and setting a fair deposit, the lease clauses that matter, self-managing vs hiring a management company, and why Airbnb-style short lets are mostly illegal. Unbiased, never paid placement, and not legal, tax or financial advice.

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By Kirby Scofield
Founder of BAANLYY · International real estate broker, investor & relocation specialist
Last updated 1 June 2026 · Last reviewed 1 July 2026

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The one-line version

A foreigner can rent out their own freehold unit; write a 1-year lease (under 3 years = no Land Office registration), screen the tenant and take the standard 2 months deposit + 1 month advance, keep paying the building’s common-area fees yourself, declare the rental income on your Thai tax return, and decide whether to self-manage or hand it to a management company for ~5–10% of rent. Skip daily Airbnb lets — under the Hotel Act they’re mostly illegal for a standard condo.

01

Can you legally be a landlord here?

Renting out a unit you own in freehold is a normal, legal use of your property — and importantly, collecting rent on your own condo is treated as passive investment income, not “work,” so it does not require a Thai work permit. What crosses the line is actively running a letting business or a hotel-style operation, which needs the right company structure and licences. For your own one or two units, the legal questions that actually matter are simpler: a clean lease, declaring the income, and respecting your building’s rules. Confirm the specifics for your situation with a Thai lawyer — this is general information, not legal advice.

02

The 3-year rule: when a lease must be registered

Thai law treats residential leases by length. A lease of 3 years or less needs no government registration — a written, signed agreement between you and the tenant is fully valid and is the standard for ordinary tenancies. A lease longer than 3 years is only enforceable beyond the three-year mark if it is registered at the Land Office, which triggers a lease registration fee of 1% of the total rent across the term plus 0.1% stamp duty.

Why almost everyone writes a 1-year lease

A 1-year term with a renewal option keeps you under the 3-year line (no registration, no 1% fee), lets you reset the rent annually, and still gives a good tenant a clear path to stay. Multi-year registered leases are mainly for commercial deals or tenants who want long, secured tenure — rare for a residential condo.

03

Tax on your rental income

Rent is assessable income and must be declared on your annual Thai return (PND 90/91). You choose one of two ways to deduct costs, then pay progressive personal income tax on the net.

Standard deduction
  • Flat 30% allowance on building/condo rent
  • No receipts needed
  • Simple — the usual choice
Actual-expense deduction
  • Deduct documented costs instead
  • Repairs, fees, agent commission, etc.
  • Better only if real costs exceed 30%

Keep every receipt and use a Thai accountant once the numbers are meaningful. See tax for expats. None of this is tax advice.

04

Pricing the rent & minimising voids

Set the rent to recently agreed lets of comparable units in the same building or block — same size, floor band, view and furnishing — not to optimistic asking prices that have sat unrented. An empty unit earns nothing, so a slightly keener rent that fills fast usually beats a punchy rent that leaves the unit dark for two months. Factor in furnishing quality, the building’s amenities and management, and the season (the cool, high season fills units fastest). Good photos and an honest listing are the cheapest void-reducers you have.

05

Screening tenants

The single biggest protection against trouble is choosing the right tenant before you sign. A light, fair screen covers most risk:

Note that you (or your agent) will likely need the tenant’s details to file the TM30 notification of a foreigner staying at your address — a landlord/possessor obligation worth knowing about up front.

06

Deposits & money up front

The residential standard is two months’ rent as a security deposit plus one month’s rent in advance — three months up front in total. The deposit covers unpaid rent and damage beyond fair wear and tear and must be returned at the end minus itemised, legitimate deductions. Document the unit at move-in with dated photos and a signed inventory so any deduction is defensible; that single habit prevents most deposit disputes.

The five-or-more-units rule

Consumer-protection rules aimed at people who rent out five or more units cap the deposit at one month and advance at one month and demand prompt return. A single-unit private landlord has more latitude on amounts, but a fair, itemised, timely return is still what Thai courts expect — don’t treat the deposit as extra income.

07

The lease: clauses that actually matter

Reuse one solid, lawyer-reviewed template for every tenancy. A residential condo lease should pin down:

A bilingual Thai/English lease means both parties — and a Thai court, if it ever comes to that — read the same terms. A starting point is our lease template; have a lawyer review your version once, then standardise on it.

08

Common-area fees & utilities

Here is the trap owners forget: the monthly common-area fee and sinking-fund contributions are your obligation to the condominium juristic person, not the tenant’s — the building chases the owner. Smart landlords build those into the rent and keep paying them directly, so a tenant’s lapse can never push the unit into arrears (which would later block the debt-free letter you’ll need to sell). Utilities — electricity, water, internet — are the tenant’s, billed directly or reimbursed against the bills. Write all of this into the lease.

09

Self-manage or hire a management company?

It’s time versus margin — and distance. One unit nearby? Self-managing is realistic. Several units, or living abroad? A company usually pays for itself in fewer voids and less stress.

Self-managing
  • You keep 100% of the rent
  • You market, screen, draft & collect
  • You handle repairs & the tax paperwork
  • Best for one local unit
Management company
  • Letting fee ~1 month’s rent to find a tenant
  • Ongoing fee ~5–10% of monthly rent
  • Marketing, vetting, rent, maintenance
  • Best from abroad or with several units

Read exactly what the fee does and doesn’t include, and how repairs are authorised and capped. See property management fees for landlords for a full breakdown.

10

Short-term & Airbnb lets: mostly off-limits

Tempted by nightly rates? For a standard condo the answer is almost always no. Thailand’s Hotel Act makes renting accommodation for periods under 30 days a hotel business requiring a hotel licence a normal unit cannot obtain — so repeated daily/weekly letting risks fines, and most condominium by-laws separately ban it and report offenders. Monthly and longer rentals are the legal residential market and what this whole guide is built around. Full detail in short-term rental & Airbnb laws.

11

Common mistakes

Don’t…
  • write a lease over 3 years without registering it — the excess isn’t enforceable
  • skip declaring rental income — it’s assessable and traceable
  • let the tenant pay the common-area fees — arrears land on you
  • take a deposit and treat it as income instead of returning it fairly
  • move a tenant in with no inventory or photos — you’ll lose deposit disputes
  • forget the TM30 notification for a foreign tenant at your address
  • run nightly Airbnb from a standard condo — Hotel Act + by-law breach
  • use a one-page generic lease — get a bilingual, lawyer-checked one
12

Frequently asked

Can a foreigner legally rent out their condo in Thailand?Yes. A foreigner who legally owns a Thai condominium unit in freehold may rent it out — being a landlord of your own unit is a normal use of your property and does not require a work permit, because collecting rent on property you own is treated as passive investment income rather than 'work.' What you cannot do without the proper company and licences is run a hotel-style operation or actively work in a Thai letting business. You also must declare the rental income to the Thai Revenue Department. None of this is legal or tax advice; confirm specifics with a licensed Thai lawyer and the Revenue Department, as rules and enforcement change.
Do I have to register the lease at the Land Office?It depends on the term. Leases of 3 years or less do not need to be registered — a written, signed agreement between you and the tenant is enough and is the norm for ordinary residential lets. A lease longer than 3 years is only enforceable for the portion beyond 3 years if it is registered at the Land Office; registration attracts a lease registration fee of 1% of the total rent over the term plus stamp duty of 0.1%. Most residential leases are written for 1 year (often with a renewal option) precisely to stay under the 3-year line, so registration rarely comes up for standard tenancies.
How is rental income taxed in Thailand?Rent you receive is assessable income under Thai personal income tax and must be declared on the annual return (PND 90/91). You may deduct either a standard 30% allowance for buildings/condos or your actual, documented expenses, and the net is taxed at Thailand's progressive rates (0% up to 150,000 baht, rising in bands to 35%). There is also a separate 'house and rent tax' / land-and-building-tax dimension: residential property that is rented out can be assessed at the non-owner-occupied rate. If your tenant is a registered company, the company must withhold 5% of the rent and remit it to the Revenue Department, giving you a withholding certificate you credit against your final tax. Keep every receipt and use a Thai accountant if the numbers are meaningful — this is not tax advice.
What deposit can I ask for, and what are the rules on returning it?The market standard for a residential condo is two months' rent as a security deposit plus one month's rent in advance — so a tenant typically pays three months up front. The deposit secures against unpaid rent and damage beyond fair wear and tear, and must be returned at the end of the tenancy minus legitimate, itemised deductions. Consumer-protection rules aimed at landlords who rent out five or more units cap the deposit at one month and the advance at one month and require prompt return; single-unit private landlords have more latitude but courts still expect deposits to be returned fairly. Document the unit's condition with photos and an inventory at move-in so any deduction is defensible.
Should I self-manage or hire a property-management company?Both work; it is a trade-off of time versus margin. Self-managing keeps 100% of the rent but puts marketing, viewings, tenant screening, the contract, rent collection, repairs and the tax paperwork on you — workable if you live nearby and have one unit. A management company markets the unit, vets tenants, handles the lease, collects rent, coordinates maintenance and deals with problems, typically for a letting fee of around one month's rent to find a tenant plus an ongoing management fee of roughly 5–10% of the monthly rent. For owners living abroad, or with several units, the fee usually pays for itself in fewer voids and far less hassle. Always read what the management fee does and does not include.
Can I rent my condo out on Airbnb for short stays?Almost always no for daily or weekly lets. Thailand's Hotel Act makes renting accommodation for periods of less than 30 days a hotel business that requires a hotel licence, which an ordinary condo unit cannot get. Renting the same unit repeatedly for stays under a month therefore exposes you to fines, and many condominium juristic persons separately ban short-term letting in their by-laws and actively report offenders. Monthly and longer rentals are fine and are what the legal residential market is built around. If you want nightly income you generally need a property in a licensed building or a registered hotel — not a standard condo. See our short-term rental laws guide for the detail.
What should the lease agreement actually contain?At minimum: the parties and the unit (with the title/room number), the term and start date, the rent and the due date, the deposit and advance amounts and the conditions for returning the deposit, who pays utilities and common-area fees, the rules on subletting and pets, maintenance responsibilities (landlord for structural, tenant for day-to-day), notice periods and early-termination terms, and an inventory of furnishings signed by both sides. A bilingual Thai/English lease is wise so both parties — and, if it ever comes to it, a Thai court — read the same terms. Have a lawyer review your template once; you then reuse it for every tenancy.
Who pays the common-area fees and utilities when I rent it out?By default the owner remains liable to the condominium juristic person for the monthly common-area fees and the sinking-fund contributions — that obligation does not pass to the tenant, and the building will chase you, not them. In practice landlords build those costs into the rent and keep paying them directly so a tenant's non-payment can never put the unit into arrears (which would block any future sale via the debt-free letter). Utilities — electricity, water, internet — are almost always the tenant's responsibility and are either billed to the tenant directly or reimbursed to you against the bills. Spell this out clearly in the lease so there is no ambiguity.
Keep going
Property EducationProperty Management FeesShort-Term Rental LawsCondo Fees & Sinking FundPersonal Income TaxSelling Your CondoRenting vs BuyingLease Template

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Sources & References

Sources & References

Primary and official sources are cited above. Government rules, fees and procedures in Thailand change over time and vary by office; always confirm current requirements with the relevant authority before relying on them. BAANLYY never takes paid placement in editorial content.

General information only — not legal, tax, immigration or financial advice. Thailand’s rules on foreigner landlords and work-permit treatment of rental income, lease registration and the 3-year threshold, Land Office lease-registration fees and stamp duty, personal income tax on rent (standard vs actual-expense deductions and progressive rates), the 5% withholding when a tenant is a company, land-and-building tax for rented units, security-deposit and consumer-protection rules (including the five-or-more-units provisions), TM30 notification duties, condominium juristic-person by-laws, and the Hotel Act limits on stays under 30 days all change over time and are applied case by case by individual condominium juristic persons, Land Offices, the Thai Revenue Department and local authorities. Figures such as deposit norms and management-fee percentages are typical market ranges, not fixed rules, and vary by building and negotiation. Confirm current details and your exact position with a licensed Thai property lawyer, a qualified tax adviser and the relevant authorities before relying on anything here. BAANLYY never takes paid placement.