Short answer: Foreigners earning rental income in Thailand must register with the Revenue Department and file annual personal income tax returns. Rental income must be reported, and tax is due based on Thailand’s progressive tax rates.
Foreigners earning rental income in Thailand must register with the Revenue Department and file annual personal income tax returns. Rental income must be reported, and tax is due based on Thailand’s progressive tax rates. You are allowed to deduct 30% of the rental income as expenses automatically. It's advisable to consult a Thai accountant or tax advisor to ensure full compliance.