The rules for owning and renting out property in Thailand.
What foreigners can own, how rental income is taxed, when a short let needs a hotel licence, and what it costs to buy and sell. Written plainly, checked against official sources, and dated so you know how fresh it is.
What's changed
New rules, announcements and proposals that affect property owners, with where each one stands now.
- Proposed
Foreign income remittance relief: still a draft
The 2025 proposal to exempt foreign income brought into Thailand within a year has not been enacted. The 2024 rule still applies.
- Proposed
75% condo quota and 99-year leases: still only proposals
Floated in 2024 and studied since, neither change has become law. The 49% quota and the 30-year lease limit still apply.
- In force
Visa-exempt stay cut from 60 to 30 days
Since 15 September 2026 most Western visitors get 30 days on arrival instead of 60. Owners and long-stay guests need to plan around it.
- In force
Nominee company checks widened to Phuket
The Department of Business Development has stepped up checks on Thai companies with foreign money behind them, with Phuket among the focus provinces.
- Proposed
Short-term rental law reform: bills under study, not yet law
Two draft laws would bring Airbnb-style rentals into a registration system. Parliament has accepted one in principle, but the current Hotel Act still applies.
Guides
Each guide covers one question owners ask, with the current figures, the official sources and the date it was last checked.
Can foreigners own property in Thailand?
Yes, a condo, outright, within the 49% foreign quota. Land, no. Here is what foreigners can own, what they can lease, and the structures to avoid.
Checked 16 Oct 2026Leasehold in Thailand: the 30-year rule and what happens at renewal
How a registered lease works, why leases over three years must be registered, what it costs, and why "30 + 30 + 30" renewals are no longer something to rely on.
Checked 16 Oct 2026Tax on rental income for foreign owners in Thailand
Rent from a Thai property is taxable in Thailand whether you live here or not. How it is calculated, the 15% withholding for non-residents, and the filing deadlines.
Checked 16 Oct 2026Is Airbnb legal in Thailand? Short-term rentals and the Hotel Act
Paid stays of under a month need a hotel licence or an exemption, condos can no longer qualify as hotels, and enforcement in Phuket has stepped up. Here is where the line sits.
Checked 16 Oct 2026TM30 explained: reporting foreign guests and tenants
Every landlord, host or owner who has a foreigner staying must tell Immigration within 24 hours. Who files, how to do it online, and the fines.
Checked 16 Oct 2026Buying and selling costs in Thailand: transfer fee, taxes and who pays
The costs paid at the Land Office when property changes hands: the 2% transfer fee, business tax or stamp duty, and the seller's withholding tax, with a worked example.
Checked 16 Oct 2026Land and Building Tax: what owners pay each year
The annual tax on property in Thailand, the rates for main homes, second homes and commercial use, and the 2026 payment timetable.
Checked 16 Oct 2026Visas for property owners in Thailand
Owning property in Thailand does not give you a visa. These are the options owners actually use, from the 30-day exemption to the DTV, LTR and Thailand Privilege.
Checked 16 Oct 2026What will it cost to buy or sell?
Enter the price and the Land Office appraisal, and see the transfer fee, business tax or stamp duty, and withholding tax line by line.