- Income tax on rent — reported on your PND.94 (mid-year) and PND.90 (annual) returns.
- 5% withholding tax — deducted by company tenants and credited to your bill.
- Stamp duty — 0.1% of total rent over the lease term.
- Land & Building Tax — an annual property tax paid to your local authority.
Income tax on your rent
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. Online filers have historically been granted an extra eight days on each — to around 8 October and 8 April respectively — by fresh Revenue Department notification each year (pattern confirmed across recent tax years via Sherrings); confirm the current year's exact date before relying on it. 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 — 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) — 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). 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. A Royal Decree waives the floor where the 0.5% figure itself works out at ฿5,000 or less (Revenue Department).
- Register for e-filing at efiling.rd.go.th (or use a tax agent / local Revenue office).
- Choose PND.94 in the mid-year window, or PND.90 for the annual return.
- Enter gross rent, then apply the 30% standard deduction or your actual expenses.
- Enter any withholding-tax credits from your WHT certificates.
- Review the calculated tax, submit, and pay online. Keep the confirmation.
The 5% withholding tax
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, s.6) 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.
Stamp duty on the lease
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. 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, capped at ฿200,000 (Integrity Legal; the Land Office itself sets and can adjust this fee, so treat the cap as current rather than permanent). See our lease registration checklist for the paperwork involved.
Annual Land & Building Tax
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; the Act is also published by the Department of Lands), 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, which still governs the 2569 (2026) tax year, residential bands run from 0.02% up to 0.10% on value above ฿100 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.
Records to keep
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.
File it at the official source
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.
Frequently asked questions
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. Online filers are typically granted an extra eight days — to around 8 October for PND.94 and 8 April for PND.90 — under a fresh Revenue Department notification each year, so confirm the current year's exact extended date 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.
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, which adds a 1% registration fee, capped at ฿200,000.
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 bands run from 0.02% up to 0.10% on value above 100 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 — 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. 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.
