tourism
32.97 million international arrivals in 2025
Strong recovery with a record contribution from long-haul flights.
Period: 2025
GATAVIA GLOBAL · Gatavia Thailand
Short-term rentals in Thailand
This section explains how short-term rental works in Thailand and how to properly separate the various legal, fiscal, and operational layers. The concrete answer depends on the type of property, the method of operation, and the applicable rules.
✓ Information reviewed: 08/26/2026
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GATAVIA
This section explains how to analyze market, profitability, and investment in Thailand without confusing the different legal, tax, and operational layers. The specific answer depends on the type of property, the method of operation, and the applicable rules in each case. The specific and verified data is presented below in the Gatavia information block.
The investment analysis must separate general tourism data from the actual metrics of a specific property. National or regional overnight stays help understand demand, but do not equate to occupancy, average price, or profitability of a property.
Tourism market in Thailand
Data, context and key indicators for the tourism market.
tourism
10.8 million long-haul visitors in 2025
Long-haul arrivals exceeded 10 million for the first time.
Period: 2025
tourism
202 million domestic trips in 2025
Domestic tourism remained robust.
Period: 2025
economy
Approximately THB 2.7 trillion in tourism revenue by 2025
Combined tourist activity.
Period: 2025
tourism
Arrivals Q1 2026
Arrivals Q1 2026 Value: 9.31 million Reference year: 2026 Scope: Thailand Interpretation: International arrivals for Q1.
Period: 2026
tourism
>14M
Arrivals until June 2, 2026
Arrivals until June 2, 2026 Value: 14 >14 million Reference year: 2026 Scope: Thailand Interpretation: More than 14 million.
Period: 2026
Regulatory alerts
Public information is not yet available for this section.
Regulatory framework
national
The "non-hotel" route requires notification and a certificate valid for 5 years
Compliance with 8 rooms/30 guests is not sufficient: notification to the registrar is required.
The "non-hotel" route requires notification and a certificate valid for 5 years Application: Accommodation for small supplemental income Verified rule: Compliance with 8 rooms/30 guests is not sufficient: notification to the registrar is required. Timing: Before operating and renewing before expiration. Legal reference: Ministerial Regulation No. 2 B.E.2566
Short-term rental taxation
Taxation
General VAT: 7%
7
Alquiler pagado a persona física residente: retención 5% en supuestos de pagador societario
Alquiler pagado a persona física residente: retención 5% en supuestos de pagador societario
5
No residente: renta inmobiliaria Section 40(5) sujeta a retención 15%
No residente: renta inmobiliaria Section 40(5) sujeta a retención 15%
15
Hospitalidad y alquiler residencial no comparten el mismo tratamiento VAT
Hospitalidad y alquiler residencial no comparten el mismo tratamiento VAT
7
VAT reducido del 7% extendido hasta 30 septiembre 2027
VAT reducido del 7% extendido hasta 30 septiembre 2027
7
Taxation
VAT registration threshold: THB 1.8M annual turnover
1800000
Taxation
Personal income tax: 0-35% progressive
35
Taxation
House/building rental: 30% lump-sum expense deduction
30
Taxation
Corporate income tax general: 20%
20
Taxation
Lease stamp duty: THB1 per THB1,000 of total rent/key money
1
Regulatory and market evolution
08/25/2026
Arrivals Q1 2026
Arrivals Q1 2026 Value: 9.31 million Reference year: 2026 Scope: Thailand Interpretation: International arrivals for Q1.
08/03/2026
Arrivals Q1 2026
Arrivals Q1 2026 Value: 9.31 million Reference year: 2026 Scope: Thailand Interpretation: International arrivals for Q1.
06/02/2026
Arrivals Q1 2026
Arrivals Q1 2026 Value: 9.31 million Reference year: 2026 Scope: Thailand Interpretation: International arrivals for Q1.
04/01/2026
Arrivals Q1 2026
Arrivals Q1 2026 Value: 9.31 million Reference year: 2026 Scope: Thailand Interpretation: International arrivals for Q1.
PROFESSIONAL CONTENT
Gatavia Professionelles Dossier · Thailand
Advanced analysis for owners, managers and investors who need to go beyond public information.
01
Due diligence
Professional checks before purchasing, operating or converting short-term accommodation.
🔒 Protected content
02
Advanced regulation
In-depth analysis of requirements, restrictions, risks and regulatory scenarios.
🔒 Protected content
03
Professional taxation
Advanced tax treatment, scenarios and issues requiring special attention.
🔒 Protected content
04
Professional operations
Processes, recurring obligations and documentary control.
🔒 Protected content
05
Territorial radar
Assessment of territories, cities and areas with different market or regulatory conditions.
🔒 Protected content
06
Investors
Risks, costs, profitability, scenarios and criteria before making an investment decision.
🔒 Protected content
07
Managers
Compliance, representation, reporting and professional management for third parties.
🔒 Protected content
08
Metrics and alerts
Professional indicators covering market, demand, risk and regulatory evolution.
🔒 Protected content
This dossier is included with Gatavia Country and Gatavia Global.
Sources and reference authorities
Bank of Thailand
Bank of ThailandDepartment of Lands
Foreigners Buying Condominium Unit - registration guidanceDepartment of Provincial Administration
Department of Provincial AdministrationDepartment of Provincial Administration
Department of Provincial AdministrationDepartment of Provincial Administration
Department of Provincial AdministrationDepartment of Provincial Administration
Department of Provincial AdministrationDepartment of Provincial Administration
Guest registration card and guest register announcement under Hotel ActImmigration Bureau
Immigration BureauImmigration Bureau / Thailand.go.th
Notification of foreigners' residence - TM.30Ministry of Interior / Government Gazette
Ministry of Interior / Government GazetteMinistry of Tourism and Sports
International Tourist Arrivals to Thailand 2026PMinistry of Tourism and Sports
International Tourist Arrivals to Thailand 2026PRevenue Department
Value Added TaxRevenue Department
Revenue DepartmentRevenue Department
Value Added TaxRevenue Department
Thailand Tax RatesRevenue Department
Personal Income TaxRevenue Department
Revenue DepartmentRevenue Department
Revenue DepartmentRevenue Department
Revenue DepartmentRevenue Department
Revenue DepartmentRevenue Department
Revenue DepartmentRevenue Department
Revenue DepartmentThai legal research / JARS
Legal Issues Related to Online Vacation Rental Platforms in ThailandThailand.go.th
Thailand.go.thThailand.go.th / Office of the Council of State
Foreign Business Act licensing guidanceTilleke & Gibbins
Tilleke & GibbinsTourism Authority of Thailand
Thailand Tourism Next 2026Tourism Authority of Thailand
Thailand Tourism Update TTM+ 2026Tourism Authority of Thailand
2026 Tourism Outlook RecalibratedPROFESSIONAL PDF GUIDE
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Gatavia organises professional information for information and management purposes. General information does not replace legal, tax or technical advice tailored to a particular case.