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Thailand

Short-Term Rentals Laws in Thailand

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Explore Rental Markets by Compliance

Compare demand, permit requirements, tax burden, and overall complexity across states.

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 Rental Types

Compare Rental Types and Requirements

See what’s allowed, what permits you need, and how regulations differ across rental durations.

Short-term rental

Allowed with permit

Under 30 nights

Airbnb, VRBO, direct booking

Permit required

-

Type 1 or Type 2 STR Licence

Type 1 = owner-occupied · Type 2 = non-owner-occupied

90-night annual cap for non-primary residences in restricted zones

Licence number must appear on all listing platforms

Max occupancy: 2 guests per bedroom plus 2 additional

Need the full application walkthrough?

Get your STR licence

Mid-term rental

Generally allowed

30–365 nights

Furnished monthly stays

Permit required

-

No STR permit needed

No annual night cap or density restrictions

No Hotel Occupancy Tax — meaningfully lower tax burden

Landlord-tenant rights apply — deposit, habitability, and notice obligations

Mid-term is lower friction. Get the basics right.

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Long-term rental

Fully allowed

12-month lease

Standard residential

Permit required

-

None — standard residential use

Residential Property Code governs · No STR obligations

No permits, night caps, or density restrictions

No Hotel Occupancy Tax obligations

Standard habitability, notice, and deposit rules apply

taxes

What Applies and Who Handles It

Understand which taxes apply, who collects them, and what you’re responsible for, especially when handling direct bookings.

STATE

Hotel Occupancy Tax

6%

Collected by

Airbnb, VRBO

Who files

Platform on your behalf

Applies to

STR under 30 days only

County 

County HOT

2%

Collected by

Platform or operator

Direct bookings

You must register & file

Applies to

STR under 30 days only

CITY

City hOT

6%

Collected by

Platform or operator

Filing frequency

Monthly

Applies to

STR under 30 days only

Combined total

All taxes, all levels

17%

OTA bookings

Platforms handle state portion

Direct bookings

You collect & file all three

Mid / Long-term

No HOT applies

Direct bookings mean three separate filings

Miss one and you're exposed. Lodge Compliance helps you automates all three

Automate Taxes Now

FAQs & Guides

Common Question From Operators

Clear answers to help you understand what’s required, and a straightforward way to get it done.

Let's Get You Compliant

What is Short-Term Rentals in Thailand?

Is Subletting Legal in Thailand?

What is the maximum length of stay in Thailand?

Are there National Rules or Regulations Governing Short-Term Rentals in Thailand?

Are there any Permits, Licenses, or Registrations for Short-Term Rentals in Thailand?

Is there any National Association for Short-Term Rentals owners in Thailand?

Overview

Thailand, with its vibrant culture, stunning landscapes, and world-famous hospitality, has become a hotspot for *บ้านเช่าระยะสั้น* (short-term rentals) and *ที่พักรายวัน* (daily accommodations). Popular destinations like Bangkok, Phuket, Chiang Mai, and Pattaya attract millions of visitors each year, many of whom opt for the unique and flexible lodging options offered by short-term rentals. In 2023, the Thai government reported significant revenue from this growing sector, reflecting its impact on the local economy. Platforms like Airbnb and Agoda have become the go-to choices for travelers seeking diverse and affordable accommodations, making the short-term rental market an integral part of Thailand’s tourism industry.

Property
Overview

Yes, Thailand has a national association dedicated to short-term rental owners and operators known as the Thailand Short-Term Rental Association (TSTRA). This organization provides support, resources, and advocacy for hosts, helping them navigate regulations and improve their rental practices. Membership requirements may vary, and the association offers various resources, including training and networking opportunities.

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Disclaimer

Lodge compliance is not a licensed tax or financial advisor. Therefore nothing in the above article should be construed as tax, legal, or financial advice. Contact your local tax office for information regarding your personal circumstance.

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