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.
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. Tax is charged at Thailand's progressive personal rates (0–35%) after deductions.
For residential rent you can take a flat 30% standard deduction with no receipts, or deduct actual expenses if they're higher and documented (repairs, management fees, insurance, depreciation and so on). Non-resident owners are often subject to a 15% withholding at source, but filing a return can produce a refund if the progressive calculation is lower.
When your tenant is a company or other juristic person, the law requires them to withhold 5% of each rent payment and remit it to the Revenue Department (typically on form PND.3), then give you a withholding-tax certificate. This is not an extra tax — it's a prepayment credited against your final income tax. Individual tenants renting a home do not withhold. 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. 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, which adds a 1% registration fee on the total rent for the registered term.
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. Residential use is taxed at a low rate (not exceeding 0.1% of appraised value); commercial use and vacant/unused land are taxed at higher rates. 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.
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. BAANLYY's property P&L & deposits tools keep rent, expenses and deposits in one place so your numbers are ready at filing time.
Central tax authority — income tax, withholding tax, stamp duty, forms and guidance.
File PND.94, PND.90 and withholding-tax forms online and pay electronically.
In Bangkok, the annual Land & Building Tax is paid to the BMA district office; elsewhere, to the local municipality (เทศบาล) or SAO (อบต.).
Lease registration (leases over 3 years) and official appraised-value records.
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. Confirm the exact dates each year with the Revenue Department, as online filing is sometimes extended.
For residential rent, individuals may take a 30% standard deduction from gross rent with no receipts, or deduct actual documented expenses instead — whichever is better for you. 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.
Yes — stamp duty of 0.1% of the total rent over the lease term is payable to the Revenue Department. Leases longer than 3 years must also be registered at the Land Office, which adds a 1% registration fee.
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. Residential use is taxed at a low rate (not exceeding 0.1% of appraised value); higher rates apply to commercial use and vacant land. Rates, ceilings and reliefs are set by the authorities and can change.
Educational information only — not tax, legal or accounting 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 licensed Thai tax adviser or accountant before acting. Figures shown are illustrative. BAANLYY is operated by BAANLYY LLC, an independent Nevada operator.