{"id":6159,"date":"2022-02-07T12:29:16","date_gmt":"2022-02-07T05:29:16","guid":{"rendered":"https:\/\/belaws.com\/thailand\/?p=6159"},"modified":"2025-02-06T16:27:58","modified_gmt":"2025-02-06T09:27:58","slug":"property-tax-in-thailand","status":"publish","type":"post","link":"https:\/\/belaws.com\/thailand\/property-tax-in-thailand\/","title":{"rendered":"Do landlords have to pay tax in Thailand?"},"content":{"rendered":"<div id='breadcrumb_section'  class='avia-section av-ksd0xiy5-8d7aad9d55850bb423a0559dd08c567f main_color avia-section-default avia-no-border-styling  avia-builder-el-0  el_before_av_section  avia-builder-el-first  sticky avia-bg-style-scroll av-minimum-height av-minimum-height-custom  container_wrap sidebar_right'  ><div class='container av-section-cont-open' style='height:20px'><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-6159'><div class='entry-content-wrapper clearfix'>\n<section  class='av_textblock_section av-ks8kyyfa-facab0127ba9da0f9df5cd8b638903d7'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock breadcrumb'  itemprop=\"text\" >\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-18myty-919e5cb9f68131fb6240d9c12261edb4\">\n.av_font_icon.av-18myty-919e5cb9f68131fb6240d9c12261edb4 .av-icon-char{\nfont-size:11px;\nline-height:11px;\n}\n<\/style>\n<span  class='av_font_icon av-18myty-919e5cb9f68131fb6240d9c12261edb4 avia_animate_when_visible av-icon-style- avia-icon-pos-left av-no-color avia-icon-animate'><span class='av-icon-char' aria-hidden='true' data-av_icon='\ue874' data-av_iconfont='entypo-fontello' ><\/span><\/span>\n<div style=\"padding-left: 15px\"><span class=\"\"><a href=\"https:\/\/belaws.com\/thailand\/\">Belaws Home<\/a> \u203a\u203a <a href=\"https:\/\/belaws.com\/thailand\/\">Thailand<\/a> \u203a\u203a <a href=\"https:\/\/belaws.com\/thailand\/blog\">Blog<\/a><\/span> \u203a\u203a Do landlords have to pay tax in Thailand? \/ What taxes are landlords subject to in Thailand?<\/div>\n<\/div><\/section>\n\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='av_section_2'  class='avia-section av-re718-f933e9e3a470259eecd4d4692aaacea2 main_color avia-section-no-padding avia-no-border-styling  avia-builder-el-3  el_after_av_section  el_before_av_section  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-6159'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ksd27few-1f8c384e085c379baccb5abbe326157c\">\n#top .hr.hr-invisible.av-ksd27few-1f8c384e085c379baccb5abbe326157c{\nheight:100px;\n}\n<\/style>\n<div  class='hr av-ksd27few-1f8c384e085c379baccb5abbe326157c hr-invisible  avia-builder-el-4  el_before_av_two_fifth  avia-builder-el-first  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div class='flex_column av-gmj0k-ac56bb06b98c278ca7684f46c4d7723e av_two_fifth  avia-builder-el-5  el_after_av_hr  el_before_av_three_fifth  first av-break-at-tablet flex_column_div '   ><p><section  class='av_textblock_section av-kscys0p5-d0fe1da2549b5d38fb08e5d3e4dbc794'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock sur-titre_bleu'  itemprop=\"text\" ><p>legal: Property Tax in Thailand<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lra90-d8afa3d52809b62145c712abb654d90f'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h1_bleu_post'  itemprop=\"text\" ><h1>Do landlords have to pay tax in Thailand?<br \/>\nWhat taxes are landlords subject to in Thailand?<\/h1>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-b3jfo-03f63b84c9a76d84e1713c05a87923fd\">\n#top .hr.hr-invisible.av-b3jfo-03f63b84c9a76d84e1713c05a87923fd{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-b3jfo-03f63b84c9a76d84e1713c05a87923fd hr-invisible  avia-builder-el-8  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-kscyalj7-2ad25b68643e9517389c1de031001cff'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_18'  itemprop=\"text\" ><p>07\/02\/2022<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-2q02xb-b191ce2965099ee97689545c8d31c0a2'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_18'  itemprop=\"text\" ><p>Purchasing real estate for the purpose of earning rental income is a popular form of investment for many people. Current Thai laws allow foreigners to fully own condominiums in Thailand, but is it possible for foreign owners to rent their property?<\/p>\n<\/div><\/section><\/p><\/div><div class='flex_column av-bmm5w-737f28be9bb008277e27311ae0eaf479 av_three_fifth  avia-builder-el-11  el_after_av_two_fifth  avia-builder-el-last  av-break-at-tablet flex_column_div '   ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kscy8en7-d6cbf25f1e5e7b99eb8e164dd75e6225\">\n.avia-image-container.av-kscy8en7-d6cbf25f1e5e7b99eb8e164dd75e6225 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-kscy8en7-d6cbf25f1e5e7b99eb8e164dd75e6225 av-styling- avia-align-center  avia-builder-el-12  avia-builder-el-no-sibling  radius_10 img'  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img decoding=\"async\" class='wp-image-6157 avia-img-lazy-loading-not-6157 avia_image' src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/02\/136.png\" alt='Property Tax in Thailand Do landlords have to pay tax in Thailand? Property Taxes' title='Do landlords have to pay tax in Thailand?'  height=\"800\" width=\"990\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/02\/136.png 990w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/02\/136-600x485.png 600w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/02\/136-300x242.png 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/02\/136-768x621.png 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/02\/136-495x400.png 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/02\/136-845x684.png 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/02\/136-705x570.png 705w\" sizes=\"(max-width: 990px) 100vw, 990px\" \/><\/div><\/div><\/div><\/div>\n\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kscyoqk4-666a58ff317ddf61a5914fb400fd87f4\">\n.avia-section.av-kscyoqk4-666a58ff317ddf61a5914fb400fd87f4{\nbackground-color:#fafafa;\n}\n<\/style>\n<div id='av_section_3'  class='avia-section av-kscyoqk4-666a58ff317ddf61a5914fb400fd87f4 main_color avia-section-default avia-no-border-styling  avia-builder-el-13  el_after_av_section  el_before_av_section  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-6159'><div class='entry-content-wrapper clearfix'>\n<section  class='av_textblock_section av-kzc80ol3-b0254ddd0352cfb2da424e30dc651dea'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_18'  itemprop=\"text\" ><p>In short, the answer is yes, but this type of income is subject to tax. In this article, we will provide details about which types of taxes landlords are subject to in Thailand.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ksd2ivxm-4ac1e572d60cf23be48dd0840028faf1\">\n#top .hr.hr-invisible.av-ksd2ivxm-4ac1e572d60cf23be48dd0840028faf1{\nheight:60px;\n}\n<\/style>\n<div  class='hr av-ksd2ivxm-4ac1e572d60cf23be48dd0840028faf1 hr-invisible  avia-builder-el-15  el_after_av_textblock  el_before_av_two_third  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div class='flex_column av-fpevw-aab8acce1826d370629f645f34d6bd3b av_two_third  avia-builder-el-16  el_after_av_hr  el_before_av_one_third  first av-break-at-tablet flex_column_div '   ><section  class='av_textblock_section av-kscytnto-f4ae9c56c04bf4a15bd98ec286ef7b59'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>Can foreigners own and lease out property in Thailand?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-8ohy4-615d1f27b696ad99b0177472e80baf0d'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>Thailand has no restrictions relating to nationality when buying\/selling a condo, therefore any<br \/>\nforeigners can buy and own a condo unit. In fact, there are many examples of condo units being owned by foreigners throughout Thailand.<\/p>\n<p>While it is possible for a foreigner to purchase a condo, there are some restrictions that prospective buyers need to be aware of. For example, under Thai law, foreigners may only own 49% of a single condo development. Essentially, this means that foreign ownership in the development cannot exceed 49% of the total number of all condo units. For example, if a development consists of 100 units, foreigners can only own 49 of those units. If you are interested in buying a condo it is best to check with the development\u2019s jurisdiction office and make sure the building has not reached the foreign ownership quota.<\/p>\n<p>There are however, no restrictions on the number of condominium units that a foreigner can buy. It is possible for foreigners to buy condominium units either off plan (new project or development) or second hand. Foreigners are free to resell any condos they have purchased at any time.<\/p>\n<p>For more information and details on how to purchase a condo in Thailand, please take a look at our ebook on the subject. You can view or download the ebook by clicking here.<\/p>\n<p>A foreigner in Thailand is subject to income tax on assessable income from Thai sources (regardless of payment location). Rental income from a tenancy is subject to personal income tax plus other property taxes.<\/p>\n<p>Please note, that at the time of writing it is not possible for foreign individuals to own land in Thailand.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2jj305-8438facf165d88b85e127060910d7fd2\">\n#top .hr.hr-invisible.av-2jj305-8438facf165d88b85e127060910d7fd2{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-2jj305-8438facf165d88b85e127060910d7fd2 hr-invisible  avia-builder-el-19  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-kzc8896i-ef0bb260bab51d18aa4504a40da25412'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>What taxes am I subject to when renting out my property in Thailand?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-kz3ijh0i-c27bb658a3377804c373f0d4fee5d6a1'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h3_bleu_post'  itemprop=\"text\" ><h3>Tax on renting income for condo owned directly by a foreigner<\/h3>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-kz3ijvlt-ef06280caa331651ecddaab832c83a5b'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><ul>\n<li><strong>Income tax<br \/>\n<\/strong>Section 40, sub section 5 of Thai Revenue concerns income tax in Thailand. Section 40 (5(a)) states that income from leasing a property to others is subject to income tax under section 40 of the revenue code.<\/li>\n<\/ul>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-e12zid-d22067e9a092c14eba134a63127ae230\">\n#top .hr.hr-invisible.av-e12zid-d22067e9a092c14eba134a63127ae230{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-e12zid-d22067e9a092c14eba134a63127ae230 hr-invisible  avia-builder-el-23  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-kzc8caxm-b6e4846f591f66a851c702475777a5b1'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>How to calculate how much income tax you owe<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-kzc8ay6e-b4d0d78e5214b0c80d67a0743a0828e8'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>There are two methods of calculation for <a href=\"https:\/\/belaws.com\/thailand\/legal-corporate-accounting\/accounting-secretary\/personal-income-tax\/\">income tax<\/a>, the Net Income Method and the Assessable Income method<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-25pewv-4cba4a5d6f254ea480d46274614627c1\">\n#top .hr.hr-invisible.av-25pewv-4cba4a5d6f254ea480d46274614627c1{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-25pewv-4cba4a5d6f254ea480d46274614627c1 hr-invisible  avia-builder-el-26  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-kz3ikmpn-8bb2f8430e5feb86e3728ddd44077cbc'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h3_bleu_post'  itemprop=\"text\" ><h3>1 \u2022 Net Income Method<\/h3>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-kyl08l2f-a865c6afd2e6913cc9381857517bcf03'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>This method of calculation will include rental income and deductible property expenses. The final amount can be calculated using the following formula.<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-kzc8e0ht-bd55ff0b006a0c597ee4917a31f83073'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p style=\"text-align: center\"><strong>(Income &#8211; expenses &#8211; allowance) x tax rate (%)<\/strong><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-kzc8ecq3-39542efd3b752deb9fcfa775f4d81f59'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>As per the Thai Revenue Department, income from renting out a condo is eligible for a 10% deduction on income tax.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-38vaya-d4a0975981dce01109006d37b98287ae\">\n#top .hr.hr-invisible.av-38vaya-d4a0975981dce01109006d37b98287ae{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-38vaya-d4a0975981dce01109006d37b98287ae hr-invisible  avia-builder-el-31  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-kz3ilp0m-e7586f95469916431643a50405f1a215'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h3_bleu_post'  itemprop=\"text\" ><h3>2 \u2022 Assessable income method<\/h3>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-kzc8ggwd-66fae9a9a318999943fa91f3a4790eef'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>In the case where the income is more than one hundred million baht (including all sources of income), the following formula will be used.<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-kzc8guke-bafa98f7ba39e9d36240528a0653ff32'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p style=\"text-align: center\"><strong>All income X 0.5%<\/strong><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-kz3im15w-1ab794813bc8860f9e0c32f15469eaec'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>Personal income tax rates applicable to taxable income are as follows:<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-469xtv-080c35a08e87a8093a60474b236df978\">\n#top .hr.hr-invisible.av-469xtv-080c35a08e87a8093a60474b236df978{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-469xtv-080c35a08e87a8093a60474b236df978 hr-invisible  avia-builder-el-36  el_after_av_textblock  el_before_av_codeblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2ldr9r-d45f5e2e05c6d056a07462a9a36e972a\">\n#top .hr.hr-invisible.av-2ldr9r-d45f5e2e05c6d056a07462a9a36e972a{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-2ldr9r-d45f5e2e05c6d056a07462a9a36e972a hr-invisible  avia-builder-el-38  el_after_av_codeblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-kzc8wj8n-4249c97fa94c7b9dda2521d96fdda8db'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h3_bleu_post'  itemprop=\"text\" ><h3>House and Land tax<\/h3>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-kz3in7r8-7da9a84b5563396ec0fe841936919f5e'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>All rental income is also subject to House and Land tax. House and Land tax is currently set at 12.5%. The landlord must pay this tax in February of each year or alternatively they can apply to pay via 3 installments.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-27icv7-df935ea3e55d7e187cc89935e5e9d284\">\n#top .hr.hr-invisible.av-27icv7-df935ea3e55d7e187cc89935e5e9d284{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-27icv7-df935ea3e55d7e187cc89935e5e9d284 hr-invisible  avia-builder-el-41  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-kzc8xala-499754b31b0cb9511d7ba7ad48bf5122'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h3_bleu_post'  itemprop=\"text\" ><h3>Stamp duty<\/h3>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-8pzyk-31262c0feeaa086f9f0b326a91be6013'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>If there is a hire\/rental of property contract under section 537 of Thai Civil and Commercial Code, there is a requirement for both companies and private landlords to pay stamp duty.<\/p>\n<p>Stamp duty for the rental of land, building, other construction or floating house is set at 1 THB for every 1,000 Baht or fraction thereof of the rent or key money or both for the entire lease period.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-5jaccv-206663dcc3889b1e66200278620a54d0\">\n#top .hr.hr-invisible.av-5jaccv-206663dcc3889b1e66200278620a54d0{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-5jaccv-206663dcc3889b1e66200278620a54d0 hr-invisible  avia-builder-el-44  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-kzc8ydm2-cb986afcaf824b9cc705ec34ac59daf6'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h3_bleu_post'  itemprop=\"text\" ><h3>Tax on renting income if the condo is owned through a company registered in Thailand<\/h3>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-kzc8ymib-513c22c5fd2176e1f7add488b0099640'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>If there is a hire\/rental of property contract under section 537 of Thai Civil and Commercial Code, there is a requirement for both companies and private landlords to pay stamp duty.<\/p>\n<p>Stamp duty for the rental of land, building, other construction or floating house is set at 1 THB for every 1,000 Baht or fraction thereof of the rent or key money or both for the entire lease period.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4d2a4v-a87eca2abd64a04aaca09f0e2e2dad34\">\n#top .hr.hr-invisible.av-4d2a4v-a87eca2abd64a04aaca09f0e2e2dad34{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-4d2a4v-a87eca2abd64a04aaca09f0e2e2dad34 hr-invisible  avia-builder-el-47  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-kzc8zcp6-ba78a1cd20dd391de19b10197ddf186c'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h3_bleu_post'  itemprop=\"text\" ><h3>Property Tax in Thailand on renting income if the condo is owned through a company registered in Thailand<\/h3>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-kzc8zn1r-241176bb490303a8114f309e75011166'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>According to section 65 of Revenue code, a company which is doing business in leasing a property must pay tax by including the rental income in the calculation of net profit.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-bvijz-324408734f7865cadb4624bc8d65b7e4\">\n#top .hr.hr-invisible.av-bvijz-324408734f7865cadb4624bc8d65b7e4{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-bvijz-324408734f7865cadb4624bc8d65b7e4 hr-invisible  avia-builder-el-50  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-kzc90axq-83acfd740bbde0d64f14c9eefe30783a'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h3_bleu_post'  itemprop=\"text\" ><h3>Rental income being paid abroad<\/h3>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-kzc90lrb-f84282944d3c2d2fd1831d2fd41dacec'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>One important factor to note is that any rental income which is earned in Thailand but paid abroad is subject to a 15% withholding tax.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2pw051-c3b9e54dacbcf7e2c26dcddb7ad05810\">\n#top .hr.hr-invisible.av-2pw051-c3b9e54dacbcf7e2c26dcddb7ad05810{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-2pw051-c3b9e54dacbcf7e2c26dcddb7ad05810 hr-invisible  avia-builder-el-53  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-kwocfmx6-0a605a1f149aed260bade8242f0e3a9d'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>In conclusion<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-kzc912sg-164f9522729f36da3f42f8d29279963c'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>As a popular destination for expats and investors alike, Thailand is a great place to invest in real estate. Thai law makes it possible for foreign investors to purchase a condo and rent it out to tenants. Such transactions are subject to the taxes mentioned above. The Belaws team of real estate and taxation experts are readily available to assist you with all your needs.<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-kzc91m25-271a7f715511be88f4b09c0005981539'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>For more information about our real estate and tax services, please follow these links:<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-kzc92bvr-2a17411f54c720fbfc038b4933d2e291'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><ul>\n<li><a href=\"https:\/\/belaws.com\/thailand\/legal-corporate-accounting\/accounting-secretary\/personal-income-tax\/\" target=\"_blank\" rel=\"noopener\">Tax<\/a><\/li>\n<\/ul>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kzc946fj-9ef12ee81133465184da37f67c508cba\">\n#top .hr.hr-invisible.av-kzc946fj-9ef12ee81133465184da37f67c508cba{\nmargin-top:-20px;\nheight:1px;\n}\n<\/style>\n<div  class='hr av-kzc946fj-9ef12ee81133465184da37f67c508cba hr-invisible  avia-builder-el-58  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-kzc92xac-0a1b1f145f27e01064f5a8b331e01048'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><ul>\n<li><a href=\"https:\/\/belaws.com\/thailand\/legal-corporate-accounting\/legal\/real-estate\/\" target=\"_blank\" rel=\"noopener\">Real Estate<\/a><\/li>\n<\/ul>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-kwblafeu-fa8abdc7a421e9b5fd2c4bc45ad5f636'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><em>Please note that this article is for information purposes only and <strong>does not constitute legal advice<\/strong>.<\/em><\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-zyp8-41a00f5f67705ff7f7f0e4aaa8988d15\">\n#top .hr.hr-invisible.av-zyp8-41a00f5f67705ff7f7f0e4aaa8988d15{\nheight:80px;\n}\n<\/style>\n<div  class='hr av-zyp8-41a00f5f67705ff7f7f0e4aaa8988d15 hr-invisible  avia-builder-el-61  el_after_av_textblock  avia-builder-el-last '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-azojo-a5db05410c30079af87f679b6ef91fd8\">\n.flex_column.av-azojo-a5db05410c30079af87f679b6ef91fd8{\nborder-radius:0px 0px 0px 0px;\n-webkit-border-radius:0px 0px 0px 0px;\n-moz-border-radius:0px 0px 0px 0px;\npadding:0px 30px 30px 30px;\nbackground-color:#fafafa;\n}\n<\/style>\n<div class='flex_column av-azojo-a5db05410c30079af87f679b6ef91fd8 av_one_third  avia-builder-el-62  el_after_av_two_third  el_before_av_hr  av-break-at-tablet flex_column_div '   ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kslkbhig-edfbb769ec414c16ec07823d03873c46\">\n#top .hr.hr-invisible.av-kslkbhig-edfbb769ec414c16ec07823d03873c46{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-kslkbhig-edfbb769ec414c16ec07823d03873c46 hr-invisible  avia-builder-el-63  el_before_av_hr  avia-builder-el-first  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ksln7w2o-0134baf1cb7e03e415e0a9e1a2577174\">\n#top .hr.hr-invisible.av-ksln7w2o-0134baf1cb7e03e415e0a9e1a2577174{\nheight:80px;\n}\n<\/style>\n<div  class='hr av-ksln7w2o-0134baf1cb7e03e415e0a9e1a2577174 hr-invisible  avia-builder-el-64  el_after_av_hr  el_before_av_image  av-desktop-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kslkhjve-9bc9069b9c411506f5fd69d794bab4c3\">\n.avia-image-container.av-kslkhjve-9bc9069b9c411506f5fd69d794bab4c3 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-kslkhjve-9bc9069b9c411506f5fd69d794bab4c3 av-styling- avia-align-center  avia-builder-el-65  el_after_av_hr  el_before_av_hr  radius_10 img'  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><a href=\"https:\/\/calendly.com\/belaws\/legalthailand?month=2022-01\" class=\"avia_image\" target=\"_blank\" rel=\"noopener noreferrer\"><img decoding=\"async\" class='wp-image-5839 avia-img-lazy-loading-not-5839 avia_image' src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/12\/125a.png\" alt='Book your legal consultation' title='Book your legal consultation'  height=\"526\" width=\"526\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/12\/125a.png 526w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/12\/125a-300x300.png 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/12\/125a-100x100.png 100w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/12\/125a-90x90.png 90w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/12\/125a-120x120.png 120w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/12\/125a-36x36.png 36w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/12\/125a-180x180.png 180w\" sizes=\"(max-width: 526px) 100vw, 526px\" \/><\/a><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ksll297i-ac8feca4576cdd5bdd6e22d214756788\">\n#top .hr.hr-invisible.av-ksll297i-ac8feca4576cdd5bdd6e22d214756788{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-ksll297i-ac8feca4576cdd5bdd6e22d214756788 hr-invisible  avia-builder-el-66  el_after_av_image  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<div  class='avia-button-wrap avia-button-center  avia-builder-el-67  el_after_av_hr  el_before_av_hr  bouton-cta' ><a href=\"https:\/\/calendly.com\/vbapartners\/tax-accounting-blockchain?month=2023-07\" class=\"avia-button av-ksllqrx2-6d9b6f0024016ab82efc917d60ec04f1 avia-icon_select-yes-right-icon avia-size-large avia-position-center avia-color-theme-color\" target=\"_blank\" rel=\"noopener noreferrer\"><span class='avia_iconbox_title' >Book now<\/span><span class='avia_button_icon avia_button_icon_right' aria-hidden='true' data-av_icon='\ue88d' data-av_iconfont='entypo-fontello'><\/span><\/a><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1xgc7i-1f7cbfe8fdc424141cc6b6f218a09d50\">\n#top .hr.hr-invisible.av-1xgc7i-1f7cbfe8fdc424141cc6b6f218a09d50{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-1xgc7i-1f7cbfe8fdc424141cc6b6f218a09d50 hr-invisible  avia-builder-el-68  el_after_av_button  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-p84k-de56a185a3f17e9511778f9bc979b582'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_14'  itemprop=\"text\" ><p>Our consultations last for a period of 30 minutes and are conducted by expert Lawyers who are fluent in English, French and Thai.<\/p>\n<p>Consultations can be hosted via WhatsApp or Video Conferencing software for your convenience. A consultation with one of our legal experts is undoubtedly the best way to get all the information you need and answer any questions you may have about your new business or project.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kslm1kpi-e6d522183c5eda06f320ce62b63c40c6\">\n#top .hr.hr-invisible.av-kslm1kpi-e6d522183c5eda06f320ce62b63c40c6{\nheight:15px;\n}\n<\/style>\n<div  class='hr av-kslm1kpi-e6d522183c5eda06f320ce62b63c40c6 hr-invisible  avia-builder-el-70  el_after_av_textblock  el_before_av_codeblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<br \/>\n<br \/>\n<br \/>\n<br \/>\n<\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kwbmgoj8-6dc09b81cb16036ac7d89efee366ca1b\">\n#top .hr.hr-invisible.av-kwbmgoj8-6dc09b81cb16036ac7d89efee366ca1b{\nheight:160px;\n}\n<\/style>\n<div  class='hr av-kwbmgoj8-6dc09b81cb16036ac7d89efee366ca1b hr-invisible  avia-builder-el-76  el_after_av_one_third  avia-builder-el-last '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k144d1-24262e3b62bfe8c1eacb8f320581e8a6\">\n.avia-section.av-k144d1-24262e3b62bfe8c1eacb8f320581e8a6{\nbackground-color:#dfeef6;\n}\n<\/style>\n<div id='av_section_4'  class='avia-section av-k144d1-24262e3b62bfe8c1eacb8f320581e8a6 main_color avia-section-default avia-no-border-styling  avia-builder-el-77  el_after_av_section  el_before_av_postcontent  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-6159'><div class='entry-content-wrapper clearfix'>\n\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-hs2ds5-0fed6b5623b72853df6a393aeea2412e\">\n#top .hr.hr-invisible.av-hs2ds5-0fed6b5623b72853df6a393aeea2412e{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-hs2ds5-0fed6b5623b72853df6a393aeea2412e hr-invisible  avia-builder-el-79  el_after_av_codeblock  el_before_av_one_half  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div class='flex_column_table av-g9ppyt-6c02505b7cfdda95c8444b3e065168ac sc-av_one_half av-break-at-tablet-flextable av-equal-height-column-flextable'>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-g9ppyt-6c02505b7cfdda95c8444b3e065168ac\">\n.flex_column.av-g9ppyt-6c02505b7cfdda95c8444b3e065168ac{\npadding:0 30px 0 0;\n}\n<\/style>\n<div class='flex_column av-g9ppyt-6c02505b7cfdda95c8444b3e065168ac av_one_half  avia-builder-el-80  el_after_av_hr  el_before_av_one_half  first av-break-at-tablet flex_column_table_cell av-equal-height-column av-align-top '   ><section  class='av_textblock_section av-e3vamd-2831d275065bb53943684a2c5ec0af0e'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='av-medium-hide av-small-hide av-mini-hide avia_textblock h3_bleu_clair2'  itemprop=\"text\" ><h3 style=\"text-align: right\">Subscribe today<\/h3>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-bqzb6t-efb495a57299c244c3822ff190a042b8'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='av-desktop-hide avia_textblock h3_bleu_clair2'  itemprop=\"text\" ><h3 style=\"text-align: center\">Subscribe today<\/h3>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-av4elx-48dd3241b687c37b0e7a9812bbf0eb7e'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='av-medium-hide av-small-hide av-mini-hide avia_textblock text_18'  itemprop=\"text\" ><p style=\"text-align: right\">To our newsletter for all the latest legal news<br \/>\nin South East Asia, Belaws updates and<br \/>\nspecial promotions on our services.<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-986x5h-7c71a1bbb1ea1ce18f49928a629c3788'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='av-desktop-hide avia_textblock text_18'  itemprop=\"text\" ><p style=\"text-align: center\">To our newsletter today for all the latest legal news in South East Asia,<br \/>\nBelaws updates and special promotions on our services.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-78yu1x-9625841b5b1732a37c333bcfc0c6e279\">\n#top .hr.hr-invisible.av-78yu1x-9625841b5b1732a37c333bcfc0c6e279{\nheight:20px;\n}\n<\/style>\n<div  class='hr 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