turismo
32,97 millones de llegadas internacionales en 2025
Strong recovery with record long-haul contribution.
Période: 2025
GATAVIA GLOBAL · Tailandia
Location touristique en Thaïlande
Guía profesional Gatavia de alquiler turístico en Tailandia: Hotel Act, Airbnb, villas, condominios, regla mensual, 8 habitaciones/30 huéspedes, TM.30, impuestos, inversión y gestión.
✓ Informations révisées: 26/08/2026
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GATAVIA
Tailandia sigue siendo uno de los mayores mercados turísticos de Asia. En 2025 recibió 32,97 millones de visitantes internacionales; en el primer semestre de 2026 los datos mensuales oficiales del Bank of Thailand suman aproximadamente 15,87 millones, con una ocupación hotelera nacional del 63,33% en junio.
Bangkok, Phuket, Pattaya/Chonburi, Chiang Mai, Koh Samui/Surat Thani, Krabi, Hua Hin/Prachuap Khiri Khan, Phang Nga/Khao Lak, Koh Phangan, Rayong/Koh Samet, Chiang Rai y Ayutthaya cubren business, beach, wellness, nightlife, long stay, digital nomad y cultural tourism.
Marché touristique de Thaïlande
Données, contexte et principaux indicateurs du marché touristique.
demand
15,87 millones de visitantes internacionales en H1 2026
Los datos mensuales del Bank of Thailand suman aproximadamente 15,87 millones entre enero y junio de 2026.
Période: H1 2026
performance
Ocupación hotelera nacional 63,33% en junio de 2026
El indicador oficial de ocupación se situó en 63,33% en junio.
Période: June 2026
turismo
10,8 millones de visitantes long-haul en 2025
Long-haul arrivals exceeded 10M for the first time.
Période: 2025
turismo
202 millones de viajes domésticos en 2025
Domestic tourism remained robust.
Période: 2025
economia
Aproximadamente THB 2,7 billones de ingresos turísticos en 2025
Combined tourism activity.
Période: 2025
turismo
9,31 millones de llegadas internacionales en Q1 2026
China, Malaysia, Russia, India and South Korea led source markets.
Période: 2026 Q1
turismo
>14M
Más de 14 millones de visitantes al 2 de junio de 2026
Around THB 679bn international tourism revenue.
Période: 2026-06-02
regulacion
Small non-hotel threshold: hasta 8 habitaciones
2023 amendment doubled the former room threshold.
Période: 2026
regulacion
Small non-hotel threshold: máximo 30 huéspedes
Guest-cap works together with the 8-room limit.
Période: 2026
Alertes réglementaires
high
VAT threshold is THB 1.8M annual turnover
Portfolio growth can trigger registration quickly.
high
Standard condos remain high-risk for nightly rental
Condo title does not create hotel permission.
high
TM.30 must be filed within 24 hours for foreign guests
Applies to hotels, guesthouses, apartments and rental houses.
high
Foreign condo quota is a purchase gate, not an operating licence
49% foreign-area quota governs ownership, not STR legality.
high
Thailand revised visa-exemption policy in July 2026
Old 60-day visa-free assumptions should not remain hard-coded.
high
2026 strategy is value over volume
TAT recalibrated arrivals outlook to approximately 30-34M while targeting higher-value tourism.
high
8-room/30-guest rule is not an automatic Airbnb exemption
Small accommodation must still use the official non-hotel notification route and satisfy other rules.
Cadre réglementaire
national
Temporary paid accommodation can be hotel business
Sí, unless a lawful exclusion/exemption applies.
Hotel Act defines hotel business around temporary paid accommodation. Accommodation established for monthly paid service or longer only is excluded; otherwise short-stay operation needs the hotel or small non-hotel route.
national
La vía “non-hotel” exige notificación y certificado con vigencia de 5 años
Cumplir 8 habitaciones/30 huéspedes no basta: hay que notificar al registrador.
La reforma 2023 elevó el umbral de la categoría de alojamiento que no se considera hotel a un máximo de 8 habitaciones y 30 huéspedes, manteniendo la naturaleza de ingreso complementario y la vía formal de notificación. El certificado de notificación tiene una vigencia de cinco años.
national
Small non-hotel accommodation: ≤8 rooms and ≤30 guests
Possible without full hotel licence, but notification and conditions apply.
The 2023 amendment raised the small-accommodation threshold to no more than eight rooms and no more than thirty guests. It is not a platform-based exemption and still requires the official non-hotel accommodation process plus safety/building compliance.
national
Monthly-or-longer accommodation is outside the hotel definition
Yes, where the establishment is for monthly paid service or longer only.
The statutory wording uses monthly paid service or upward only. Thirty days is common shorthand, but Gatavia should store the legal concept as monthly-or-longer rather than promise that every 30-night arrangement is automatically safe.
national
TM.30 within 24 hours for foreign guests
Obligatorio.
Immigration Act section 38 requires notification to immigration or competent police within 24 hours from the foreigner's stay. Online notification channels are available.
national
Building use must permit hotel/accommodation activity
Sí.
The 2023 hotel regulation requires hotel buildings in Building Control Act areas to have the permit/certificate showing the building may be used as a hotel; a generic residential building should not be assumed convertible.
national
Condominium ownership does not authorise hotel operation
Correct.
Condo units remain subject to Condominium Act, registered building purpose and juristic-person bylaws. Nightly rental by individual unit owners should not be treated as lawful merely because the owner holds title or the platform accepts the listing.
Fiscalité de l'hébergement touristique
Thailand VAT
VAT general: 7%
7
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%
15
Hospitalidad y alquiler residencial no comparten el mismo tratamiento VAT
7
VAT reducido del 7% extendido hasta 30 septiembre 2027
7
VAT registration
VAT registration threshold: THB 1.8M annual turnover
1800000
Personal Income Tax
Personal income tax: 0-35% progressive
35
Revenue Code section 40(5) expense deduction
House/building rental: 30% lump-sum expense deduction
30
Corporate Income Tax
Corporate income tax general: 20%
20
Stamp Duty Schedule
Lease stamp duty: THB1 per THB1,000 of total rent/key money
1
Évolution réglementaire et du marché
25/08/2026
Gatavia Thailand review 2026
Hotel/non-hotel, condo, TM.30, tax, foreign ownership and destinations mapped.
25/08/2026
La revisión 2026 confirma estrategia turística de valor frente a volumen
Con aproximadamente 20 millones de llegadas acumuladas a finales de agosto, la estrategia oficial sigue priorizando mayor gasto y mercados de valor.
03/08/2026
MOTS publica estadísticas preliminares de llegadas de julio 2026
El Ministerio actualiza la serie oficial International Tourist Arrivals to Thailand 2026P.
01/08/2026
MOTS publishes July 2026 preliminary arrival statistics category
Official 2026 monthly tourism dataset remains active.
15/07/2026
Visa-exemption policy revised
Cabinet approves changes to prior 60-day framework.
02/06/2026
2026 arrivals exceed 14M
Around THB679bn international tourism revenue.
01/04/2026
2026 tourism outlook recalibrated
TAT pivots to value over volume.
15/01/2026
TAT reports 32.97M arrivals for 2025
202M domestic trips and approx. THB2.7tn tourism revenue.
27/12/2024
Thailand passes 35M international visitors in 2024
Tourism recovery milestone.
29/10/2023
2023 hotel regulation takes effect
New threshold and hotel classifications become operational.
30/08/2023
Ministerial Regulation No.2 B.E.2566 published
Small non-hotel threshold expanded to 8 rooms/30 guests.
01/01/2008
Original ministerial hotel regulation
Small accommodation exemption originally operated at lower room/guest thresholds.
01/01/2004
Hotel Act B.E.2547 framework
National hotel-business licensing framework.
CONTENU PROFESSIONNEL
Dossier Professionnel Gatavia · Thaïlande
Analyse avancée pour propriétaires, gestionnaires et investisseurs.
01
Due diligence
Vérifications professionnelles avant achat, exploitation ou transformation d'un logement touristique.
🔒 Contenu protégé
02
Réglementation avancée
Analyse approfondie des exigences, restrictions, risques et scénarios réglementaires.
🔒 Contenu protégé
03
Fiscalité professionnelle
Traitement fiscal avancé, scénarios et points nécessitant une attention particulière.
🔒 Contenu protégé
04
Exploitation professionnelle
Procédures, obligations récurrentes et contrôle documentaire.
🔒 Contenu protégé
05
Radar territorial
Analyse des territoires et villes présentant des différences de marché ou de réglementation.
🔒 Contenu protégé
06
Investisseurs
Risques, coûts, rentabilité et critères avant une décision d'investissement.
🔒 Contenu protégé
07
Gestionnaires
Conformité, représentation, reporting, documentation et gestion professionnelle.
🔒 Contenu protégé
08
Indicateurs et alertes
Indicateurs professionnels du marché, de la demande, du risque et de l'évolution réglementaire.
🔒 Contenu protégé
Ce dossier fait partie de Gatavia Pays et Gatavia Global.
Sources et organismes de référence
Bank of Thailand
Tourism Indicators — June 2026Department of Lands
Foreigners Buying Condominium Unit - registration guidanceDepartment of Provincial Administration
Guest registration card and guest register announcement under Hotel ActDepartment of Provincial Administration
Ministerial Regulation No.2 B.E.2566 — small accommodation guidanceDepartment of Provincial Administration
Guidance on non-hotel accommodation under Ministerial Regulation No.2 B.E.2566Department of Provincial Administration
DOPA Citizen Service — non-hotel accommodation applicationDepartment of Provincial Administration
Hotel Act B.E. 2547 (2004) — official English translationImmigration Bureau
TM.30 accommodation notification — Section 38Immigration Bureau / Thailand.go.th
Notification of foreigners' residence - TM.30Ministry of Interior / Government Gazette
Ministerial Regulation Prescribing Types and Criteria for Hotel Business No.2 B.E.2566Ministry of Tourism and Sports
International Tourist Arrivals to Thailand 2026PMinistry of Tourism and Sports
International Tourist Arrivals to Thailand 2026P — July releaseRevenue Department
Value Added Tax — current rate and THB1.8m thresholdRevenue Department
Value Added TaxRevenue Department
Thailand Tax RatesRevenue Department
Personal Income TaxRevenue Department
Corporate Income TaxRevenue Department
Rental Income Expense DeductionRevenue Department
Stamp Duty ScheduleRevenue Department
Serviced apartment / hotel-like service VAT rulingRevenue Department
Non-resident Section 40(5) income withholding — 15%Revenue Department
Withholding on rent paid to resident individual — 5%Revenue Department
Royal Decree No.807 B.E.2569 — VAT 7% extensionThai legal research / JARS
Legal Issues Related to Online Vacation Rental Platforms in ThailandThailand.go.th / Office of the Council of State
Foreign Business Act licensing guidanceTilleke & Gibbins
Thailand Amends Hotel RegulationsTourism Authority of Thailand
Thailand Tourism Next 2026Tourism Authority of Thailand
Thailand Tourism Update TTM+ 2026Tourism Authority of Thailand
2026 Tourism Outlook RecalibratedGUIDE PROFESSIONNEL PDF
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Gatavia organise des informations professionnelles à des fins informatives et de gestion. Elles ne remplacent pas un conseil juridique, fiscal ou technique adapté à une situation particulière.