Dear AN Fellow Members.


As the title suggest, below questions pertaining to applicable taxes on renting out a condo in Thailand…

1. Personal Income tax
Anyone experience in filing this as a Thai-Resident (>180 days in Thailand)? What docs are to submitted along the PND94 (midyear filing tax return) and PND90 by the end of the year?
- Rental Agreement?
- Bank statement as proof of receiving rent?

I’ve heard that a straightforward 15% withholding tax may be charged for non-residents (<180 days in Thailand). What happens when one would go on a short 14 days Holiday abroad in the first half of the year, means just 14 days short of being a tax-resident for the first half of the year. How does this impact the mid-year tax filing (PND94) in that situation? Or does it not really matter as this only comes to play when doing the PND90 filing instead?

2. Land & Building tax
When? How much (%) and Where to file/pay these taxes?
Any difference in (%) for renting out as opposed to living in yourself?

Are the land & building taxes to be paid in advance for the same year or are they calculated/ filed and paid on the previous year (like personal income tax)?

What if you owned the property only 1 month in previous year? How will this tax be calculated and who’s responsible for paying this tax (split between previous and current owner)?

TIA to all AN Members!

FB

22 hours ago, Fiskebolle said:

means just 14 days short of being a tax-resident for the first half of the year.

No such thing here in Thailand as far as I know. Tax residency here is based on more than 179 days per calendar year - Ie. 180 days and up.

AI Overview

Rental income in Thailand is subject to personal income tax (PIT) for both residents and non-residents, taxed at progressive rates from 0% to 35%

. Landlords can claim a standard 30% deduction for expenses, or actual expenses. Non-residents usually face a 15% withholding tax, which can be credited against annual returns.

HLB Thailand +5

Key Tax Details for Rental Income in Thailand:

• Taxable Income Calculation: Gross annual rent minus a 30% standard deduction (or actual expenses).

• Progressive Tax Rates (2025/2026):

  • 0 - 150,000 THB: Exempt (0%).

  • 150,001 - 300,000 THB: 5%.

  • 300,001 - 500,000 THB: 10%.

  • 500,001 - 750,000 THB: 15%.

  • 750,001 - 1,000,000 THB: 20%.

  • 1,000,001 - 2,000,000 THB: 25%.

  • 2,000,001 - 5,000,000 THB: 30%.

  • Over 5,000,000 THB: 35%.

• Withholding Tax (WHT): Tenants (if corporate) or agents often withhold 5%–15% at the source. This acts as a prepayment of tax, not an additional tax, and can be used to offset the final annual tax bill.

• Filing Requirements:

  • Mid-year return (P.N.D. 94): Due by September 30th.

  • Annual return (P.N.D. 90): Due by March 31st of the following year.

• Other Taxes: A 12.5% "House and Land Tax" (or equivalent property tax) may be levied on the annual rental value.

• VAT: If rental income exceeds 1.8 million THB per year, you may be required to register for VAT.

  Koh Samui Real Estate +5

Foreigners must obtain a Tax Identification Number (TIN) to comply. Even if tax is paid in another country, it is usually still owed in Thailand, subject to double taxation treaties.

YouTube +1

17 hours ago, dinga said:

AI Overview

Rental income in Thailand is subject to personal income tax (PIT) for both residents and non-residents, taxed at progressive rates from 0% to 35%

. Landlords can claim a standard 30% deduction for expenses, or actual expenses. Non-residents usually face a 15% withholding tax, which can be credited against annual returns.

HLB Thailand +5

Key Tax Details for Rental Income in Thailand:

• Taxable Income Calculation: Gross annual rent minus a 30% standard deduction (or actual expenses).

• Progressive Tax Rates (2025/2026):

  • 0 - 150,000 THB: Exempt (0%).

  • 150,001 - 300,000 THB: 5%.

  • 300,001 - 500,000 THB: 10%.

  • 500,001 - 750,000 THB: 15%.

  • 750,001 - 1,000,000 THB: 20%.

  • 1,000,001 - 2,000,000 THB: 25%.

  • 2,000,001 - 5,000,000 THB: 30%.

  • Over 5,000,000 THB: 35%.

• Withholding Tax (WHT): Tenants (if corporate) or agents often withhold 5%–15% at the source. This acts as a prepayment of tax, not an additional tax, and can be used to offset the final annual tax bill.

• Filing Requirements:

  • Mid-year return (P.N.D. 94): Due by September 30th.

  • Annual return (P.N.D. 90): Due by March 31st of the following year.

• Other Taxes: A 12.5% "House and Land Tax" (or equivalent property tax) may be levied on the annual rental value.

• VAT: If rental income exceeds 1.8 million THB per year, you may be required to register for VAT.

  Koh Samui Real Estate +5

Foreigners must obtain a Tax Identification Number (TIN) to comply. Even if tax is paid in another country, it is usually still owed in Thailand, subject to double taxation treaties.

YouTube +1

Hi Dinga,


Land & Building tax set at 12,5% on rental income you said. Can you clarify where and how this needs to filed and paid. Because this is separate from general personal income tax filing...

Also can you clarify about the 180 days rule and how this works when someone files a PND94 Mid-year (for income from months Jan-Jun)? What if the owner has spend 2 weeks on holiday abroad during that period. Means effectively he/she hasn't been in country for 180 days during first half of the year when the PND94 has to be filed. Does it mean he/she is not a tax-resident and therefore had to withhold tax at source from tenant instead? Or would this not matter as tax residency will be looked at over the entire year and hence only comes into play when doing the PND90/91 filing at the end of the year instead?

Again thanks for clarifying... Any other experts or persons with experience here? Please feel free to add your thoughts/ comments!

Cheers,

FB

On 2/15/2026 at 12:07 PM, Fiskebolle said:

Hi Dinga,


Land & Building tax set at 12,5% on rental income you said. Can you clarify where and how this needs to filed and paid. Because this is separate from general personal income tax filing...

Also can you clarify about the 180 days rule and how this works when someone files a PND94 Mid-year (for income from months Jan-Jun)? What if the owner has spend 2 weeks on holiday abroad during that period. Means effectively he/she hasn't been in country for 180 days during first half of the year when the PND94 has to be filed. Does it mean he/she is not a tax-resident and therefore had to withhold tax at source from tenant instead? Or would this not matter as tax residency will be looked at over the entire year and hence only comes into play when doing the PND90/91 filing at the end of the year instead?

Again thanks for clarifying... Any other experts or persons with experience here? Please feel free to add your thoughts/ comments!

Cheers,

FB

To be crystal clear, I am certainly not an expert in these matters - so please treat these comments/opinions/understandings as such and as informal by publically available material. Best you seek professional expertise to confirm/refute my responses:

1. I live in a semi-touristy area of Rayong, and the local Tessabaan was devoting time & resources to track down (and collect) the House & Land Tax. This is apparently a tax on commercial or rental properties, calculated as 12.5% of the annual rent or annual assessed value (whichever is higher). I also understand it is quite separate from Income Taxes collected by the TRD, the House & Land Tax is due annually, typically by the end of February - suggest you followup at your local Tessabaan re. actual processes.

2. Rental income is considered taxable income.

• Deductions: Landlords can claim a standard 30% deduction for expenses (or actual expenses with proof).

• Progressive Rates: Net income is taxed on a progressive scale ranging from 0% to 35%.

3. Foreigners generating rental income in Thailand must pay Thai taxes, regardless of residency status.

• Non-Residents: A 15% withholding tax is typically deducted from the rent. Suggest you confirm requirements with the TRD.

• Residents (180+ days): Subject to progressive rates and must file a mid-year (PND 94) and annual return (PND 90).

Chok Dee!

3 hours ago, dinga said:

To be crystal clear, I am certainly not an expert in these matters - so please treat these comments/opinions/understandings as such and as informal by publically available material. Best you seek professional expertise to confirm/refute my responses:

1. I live in a semi-touristy area of Rayong, and the local Tessabaan was devoting time & resources to track down (and collect) the House & Land Tax. This is apparently a tax on commercial or rental properties, calculated as 12.5% of the annual rent or annual assessed value (whichever is higher). I also understand it is quite separate from Income Taxes collected by the TRD, the House & Land Tax is due annually, typically by the end of February - suggest you followup at your local Tessabaan re. actual processes.

2. Rental income is considered taxable income.

• Deductions: Landlords can claim a standard 30% deduction for expenses (or actual expenses with proof).

• Progressive Rates: Net income is taxed on a progressive scale ranging from 0% to 35%.

3. Foreigners generating rental income in Thailand must pay Thai taxes, regardless of residency status.

• Non-Residents: A 15% withholding tax is typically deducted from the rent. Suggest you confirm requirements with the TRD.

• Residents (180+ days): Subject to progressive rates and must file a mid-year (PND 94) and annual return (PND 90).

Chok Dee!

Thanks Dinga for the very detailed explanation. Will check / follow up again with Tessaban...