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What you owe when you rent out property in Thailand — the forms, the deadlines, and exactly where to file — in plain English, with official links.
Forms and rates: rd.go.th.
Rent you receive is assessable income in Thailand. Individuals report it twice: a mid-year return (PND.94) covering January–June rental income, generally due by 30 September, and an annual return (PND.90) covering the full year, generally due by 31 March of the following year. The Revenue Department sets any online-filing extension by a fresh notification each year and publishes no standing extra-day figure on the pages we opened; confirm the current year's exact date before relying on it. Tax is charged at Thailand's progressive personal rates (0–35%) after deductions (RD rate table).
For residential rent you can take a flat 30% standard deduction with no receipts — the rate the law sets specifically for a building or house; a lease of bare land on its own carries a lower 15% rate, so apportion the deduction if your lease bundles land and building (Royal Decree No.11 issued under the Revenue Code, s.5, Revenue Department, read 3 November 2026) — or deduct actual expenses if they're higher and documented (repairs, management fees, insurance, depreciation and so on). Non-resident owners are subject to a 15% withholding at source: under section 50(3) of the Revenue Code, tax on assessable income under section 40(5) — the category rent falls in — is withheld at 15% when it is paid to a non-resident taxpayer (Revenue Department, read 3 November 2026). Filing a return can still produce a refund if the progressive calculation is lower. One floor to know about: under section 48(2) of the Revenue Code, where your assessable income outside salary — categories 40(2)–(8), which is where rent sits — reaches ฿120,000 for the year, the tax must come to at least 0.5% of that income even when the progressive calculation gives less (Revenue Department, section 48, read 3 November 2026). A Royal Decree waives the floor where the 0.5% figure itself works out at ฿5,000 or less (Revenue Department, read 3 November 2026).
When your tenant is a company or other juristic person, the law requires them to withhold 5% of each rent payment (Revenue Department Order No. Tor.Por.4/2528, clause 6, read 3 November 2026) and remit it to the Revenue Department (typically on form PND.3), then give you a withholding-tax certificate. The order sets the 5% rate. It does not name the remittance form, so the PND.3 name on this page is uncited. This is not an extra tax — it's a prepayment credited against your final income tax. An individual tenant renting a home from a resident landlord does not withhold. Where the landlord is not a Thai tax resident, section 50(3) of the Revenue Code puts the 15% withholding on whoever pays the rent — an individual tenant included (Revenue Department). Collect and file every certificate; you'll enter them on your PND.94/PND.90 to reduce what you owe.
A lease is a dutiable document. Stamp duty of 0.1% of the total rent payable over the whole term is due to the Revenue Department — 1 baht per 1,000 baht (or fraction) of rent or key money for the entire term, per the Revenue Department's own Stamp Duty Schedule, read 3 November 2026. On a ฿30,000/month, 12-month lease that's 0.1% of ฿360,000 = ฿360. Leases longer than 3 years must additionally be registered at the Land Office. The Department of Lands site returned a captcha page on 3 November 2026. The registration-fee percentage is uncited: no Revenue Department or Royal Gazette page opened that day stated one, so none is printed. See our lease registration checklist for the paperwork involved.
Under the Land and Building Tax Act B.E. 2562 (2019), the registered owner pays an annual property tax to the local authority, based on the property's appraised value. The rate follows how the property is actually used, and two different instruments set it.
The Act fixes only a ceiling per use category — for residential use that ceiling is 0.30% (s.37, Royal Gazette Vol. 136, Part 30 Kor, 12 March 2562, requested 3 November 2026 and the host returned a bot challenge, not the PDF; the same Act opens in any client in the Fiscal Policy Office copy, a republication of that Gazette issue, where s.37(2) sets the 0.30% residential ceiling, read 3 November 2026), not 0.1%. The rates actually charged are set lower by Royal Decree: under the Royal Decree Prescribing Land and Building Tax Rates B.E. 2564 (Royal Gazette Vol. 138, Part 84 Kor, 13 December 2564, read 3 November 2026), which still governs the 2569 (2026) tax year, residential rates come in three sets, not one, and which set applies turns on whose name is in the house register. A home let to someone else, which is where a unit you rent out sits, runs 0.02% up to ฿50m, 0.03% from ฿50-75m, 0.05% from ฿75-100m and 0.10% above ฿100 million. An owner-occupied home is banded lower down the scale. Where the same person owns the land and the building, it runs 0.03% up to ฿25m, 0.05% from ฿25-50m and 0.10% above ฿50 million. Where the owner holds the building but not the land, it runs 0.02% up to ฿40m, 0.03% from ฿40-65m, 0.05% from ฿65-90m and 0.10% above ฿90 million.
Commercial (“other”) use and vacant or unused land sit in far higher categories — which is why a unit long-let as someone’s home and a unit run as nightly accommodation are not taxed alike; see our short-term rental law guide. In Bangkok you pay the BMA district office; elsewhere, the municipality (เทศบาล) or sub-district authority. Bills, rates, ceilings and any reliefs are set by the authorities and can change year to year — check your assessment notice. See our Land & Building Tax guide for a closer look at rates and exemptions.
Good records make filing painless and protect you in a review: the signed lease and stamp-duty proof, every rent receipt, all withholding-tax certificates, your expense invoices (if deducting actuals), the security-deposit record and its return, and your Land & Building Tax assessment and payment. Under BAANLYY full management, rent, expenses and deposits are tracked in one place so your numbers are ready at filing time.
Central tax authority — income tax, withholding tax, stamp duty, forms and guidance. Read 3 November 2026.
File PND.94, PND.90 and withholding-tax forms online and pay electronically. Read 3 November 2026.
In Bangkok, the annual Land & Building Tax is paid to the BMA district office; elsewhere, to the local municipality (เทศบาล) or SAO (อบต.). Requested 3 November 2026: the homepage returned a bot challenge, not the site. The Fiscal Policy Office link below is a readable republication of the Act, not a copy of this homepage.
Lease registration (leases over 3 years) and official appraised-value records. Requested 3 November 2026: the site returned a captcha page. The registration-fee percentage is uncited.
Royal Gazette Vol. 138, Part 84 Kor, 13 December 2564. Section 3 applies the rates from tax year 2565 onwards. Read 3 November 2026.
Readable republication of Royal Gazette Vol. 136, Part 30 Kor, 12 March 2562, including section 37. Read 3 November 2026. Not a copy of the Bangkok or Department of Lands homepages.
Answers cite the Revenue Department pages opened 3 November 2026.
Yes. Rental income from property in Thailand is taxable in Thailand regardless of where you live. Individuals report it through the mid-year PND.94 and the annual PND.90 personal income tax returns and pay progressive tax after deductions.
For individuals, the PND.94 mid-year return (covering January–June rental income) is generally due by 30 September, and the PND.90 annual return by 31 March of the following year. The Revenue Department sets any online-filing extension by a fresh notification each year and publishes no standing extra-day figure on the pages we opened, so confirm the current year's exact date on rd.go.th before relying on it.
For residential rent — a house, condo or other building — individuals may take a 30% standard deduction from gross rent with no receipts, or deduct actual documented expenses instead, whichever is better for you. Bare land let on its own carries a lower 15% standard rate, so apportion if your lease bundles land and building. Keep records either way.
When a company or other juristic person pays you rent, it must withhold 5% and remit it to the Revenue Department (typically via form PND.3), giving you a withholding-tax certificate. That amount is a credit against your final tax bill — so keep every certificate. The 5% rate is in Revenue Department Order No. Tor.Por.4/2528, clause 6. The PND.3 form name is uncited.
Yes — stamp duty of 0.1% of the total rent over the lease term (1 baht per 1,000 baht of rent or key money) is payable to the Revenue Department. Leases longer than 3 years must also be registered at the Land Office. The registration-fee percentage is uncited: on 3 November 2026 the Department of Lands site returned a captcha page, and no Revenue Department or Royal Gazette page opened that day stated a percentage, so none is printed.
Under the Land and Building Tax Act B.E. 2562 (2019), the owner pays an annual tax to the local authority based on the property's appraised value. The Act itself sets only a ceiling for each use category — 0.30% for residential use, under section 37 — and the rates actually charged are set lower by Royal Decree. Under the Royal Decree Prescribing Land and Building Tax Rates B.E. 2564, which still governs the 2569 (2026) tax year, residential rates come in three sets, and which one applies turns on whose name is in the house register. A home let to someone else, which is where a unit you rent out sits, runs 0.02% up to 50 million baht, 0.03% from 50 to 75 million, 0.05% from 75 to 100 million and 0.10% above 100 million baht. An owner-occupied home is banded lower down the scale: where the land and the building are owned together, 0.03% up to 25 million, 0.05% from 25 to 50 million and 0.10% above 50 million baht, and where only the building is owned, 0.02% up to 40 million, 0.03% from 40 to 65 million, 0.05% from 65 to 90 million and 0.10% above 90 million baht. Commercial ('other') use and vacant or unused land sit in far higher categories. Rates and reliefs can change, so check your assessment notice.
Educational information only — BAANLYY gives no legal or tax advice. Thai tax rates, thresholds, forms, deadlines and reliefs change, and your situation may differ. Confirm the current rules and file through the Revenue Department (rd.go.th), your local authority, or a Thai accountant before acting. The ฿30,000/month worked example in section 03 is illustrative; the percentages, thresholds and section citations elsewhere on this page are the statutory figures, each cited inline. BAANLYY is operated by BAANLYY LLC, an independent Nevada operator.
Last checked 3 November 2026
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.
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