Licensing & tax guide

Short-term rental licensing & tax in Thailand

Under the Hotel Act, letting by the night or week is generally hotel business and needs a license or a small-accommodation acknowledgement. Condo units face an extra bar on hotel use.

At a glance

Licensing steps

1. The Hotel Act B.E. 2547 (2004) treats temporary accommodation for paying guests as hotel business. It excludes only accommodation charged on a monthly basis or longer (section 4), which is where the so-called '30-day rule' comes from.
2. A property with no more than eight rooms and no more than 30 guests may fall outside the hotel definition under the 2023 Ministerial Regulation, but only after notification, an official inspection and a written acknowledgement from the Hotel Registrar. The acknowledgement is valid for five years and is not automatic.
3. Condos: section 17/1 of the Condominium Act forbids running a hotel business in a condominium building. The Land Department confirmed in November 2023 that condo units may not be used for hotel operations, and a bylaw against daily letting is enforceable by the juristic person.
4. Operating without a license can carry criminal penalties, including fines and a continuing daily fine.
5. Reform watch: on 29 September 2026 the government set out a draft Accommodation Establishment Act with tiered licensing. It is not law yet, and as drafted it does not fix the condo restriction.

Tax notes

• Rental and accommodation income is taxable in Thailand. Whether it is treated as rental or business income depends on the services provided. Get advice from a Thai tax adviser.
• Foreign guests must be reported to Immigration (TM30) by the property's owner or manager.

Cities in Thailand

Sources