Rental Tax: Frequently Asked Questions

The average Airbnb rental rate in Thailand is approximately 3,000 THB per night, but this varies enormously by location, season, and property size. In tourist hubs like Phuket and Koh Samui, average rates are higher, often ranging from 6,528 to 9,792 THB per night for larger villas, especially during the high season (November–February), with January peaking at 4,179 THB per night. In contrast, Bangkok averages around 1,667 THB per night due to the high number of competitive condo listings. Low season rates, such as in May, can drop to 2,217 THB per night nationally, making it more affordable for budget travellers.

Rates by Property Size

Property size significantly impacts rental rates, as larger accommodations typically command higher prices due to increased capacity and amenities. Below is a breakdown based on typical Airbnb offerings in Thailand:

Small Properties (Studios or 1-Bedroom Units): These are commonly found in urban areas like Bangkok and often consist of private rooms or small condominiums. Rates average 1,000–2,500 THB per night, with Bangkok studios typically ranging from 1,200 to 1,800 THB. These accommodations are ideal for solo travellers or couples and offer lower rates due to their limited space and amenities.

Medium Properties (2–3 Bedroom Condominiums or Small Villas): Located in both urban and tourist areas, these accommodations are suitable for small families or groups. Rates typically range from 2,500–6,000 THB per night. In Phuket or Koh Samui, small villas may hit 4,000–6,000 THB, while Bangkok 2-bedroom condos average 2,500–4,000 THB, reflecting moderate space and amenities like pools or kitchens.

Large Properties (4+ Bedroom Villas or Luxury Homes): Common in tourist destinations like Phuket, Koh Samui, and Chiang Mai, these cater to large groups or luxury travelers. Rates often range from 6,000–20,000 THB per night or more, with high-end villas in peak season reaching 10,000–20,000 THB. These properties offer extensive amenities like private pools, large living areas, and premium locations, driving up costs.

Seasonal fluctuations affect all sizes, with high season (November–February) increasing rates by 20–50% and low season (May–September) offering discounts, especially for larger properties. Hosts should price competitively based on size and local demand, while travelers can save by opting for smaller units or off-peak bookings.

In Thailand, non-compliance with short-term rental rules (less than 30 days) under the Hotel Act of 2004 incurs severe penalties: operating without a required hotel or non-hotel license can lead to fines up to THB 20,000, imprisonment for up to 1 year, and daily fines of THB 10,000 until resolved. Violating condominium juristic person rules, which often ban short-term rentals, risks fines ranging from THB 5,000 to THB 100,000, legal action from co-owners, or guest eviction. These penalties apply to both houses and condos, with enforcement varying by area but often triggered by complaints.

Additional violations include failing to report foreign guests via the TM30 form (fines up to THB 1,600 per instance) and tax non-compliance, which can result in fines up to 100–200% of unpaid taxes, interest, or up to 7 years imprisonment for evasion. Foreigners managing rentals without a work permit face fines of THB 5,000–50,000 and potential deportation, while safety code breaches (e.g., fire hazards) can lead to fines of THB 10,000–100,000 or property closure. Compliance with licensing, condo rules, taxes, and safety standards is critical to avoid these penalties.

If you are concerned that you are in breach of the regulations and want to reduce the risks from non-compliance, please get in touch 

Yes, in Thailand, you generally need to register your property to operate an Airbnb for short-term rentals (less than 30 days) to comply with the Hotel Act of 2004 and the 2008 Ministerial Regulation (amended 2023). Registration requirements depend on the property type (private house or condominium) and whether you qualify for exemptions. Long-term rentals (30 days or more) are exempt from these requirements but still have other obligations. Below is a concise explanation, summarized in two short paragraphs as per your preference.

For short-term rentals, properties must be registered with local authorities, such as the Department of Provincial Administration (DOPA) in Bangkok or district offices elsewhere, to obtain a hotel license or a non-hotel license if eligible for an exemption (8 or fewer rooms, 30 or fewer guests, supplemental income). Private houses and villas are more likely to qualify for the non-hotel license, making registration simpler, especially in tourist areas like Phuket or Koh Samui. Condominiums face additional hurdles, as most ban short-term rentals under juristic person rules, requiring explicit management approval even if registered.

For licensing clarity and support for applications, learn more here. 

Airbnb is currently the most widely used short-term rental platform in Thailand, especially in major tourist destinations like Bangkok, Phuket, and Koh Samui. With over 16,000 listings in Bangkok alone and a 44% global market share, Airbnb leads the field thanks to its brand recognition, user-friendly platform and growing demand—bookings rose by 30% in early 2024 compared to the previous year.

Its popularity is particularly strong among international travellers and those seeking unique, home-style stays like villas, condos or boutique properties. Group bookings grew nearly 40%, further showing its appeal for family and group holidays.

How Do Other Platforms Compare?

While Airbnb leads, the market is competitive:

Booking.com: Estimated global share: 18%
Widely used in Thailand, especially for hotels and serviced apartments. Booking.com is integrated with wider travel booking services and is popular for shorter stays and last-minute bookings.

Expedia/Vrbo: Global share: 9%
Also present in Thailand, particularly among travellers looking for larger holiday homes or family stays. Vrbo’s reach is smaller, but still notable.

Agoda
Especially strong with Asian travellers, including Thai, Singaporean and Chinese guests. Popular in cities and known for competitive pricing.

Key Insights for Hosts

• Airbnb should be your primary platform—it offers the most reach and strongest growth.
• Listing on multiple platforms like Booking.com, Agoda or Vrbo can help increase visibility and fill your calendar.
• Using a channel manager helps keep your availability and pricing synced across platforms.
• Use different platforms attract different guest types:

• • Airbnb: long-stay tourists, groups, digital nomads
  • Booking.com/Agoda: short-stay visitors, hotel-style bookings
  • Vrbo: family travellers looking for whole homes

Demand for short-term rentals in Thailand is strong and continuing to grow, thanks to the country’s thriving tourism sector. Over 41 million visitors are expected in 2025, many of whom are choosing rentals over hotels for their flexibility and value.

High-Demand Areas

Top tourist destinations such as Phuket, Koh Samui, Pattaya and Bangkok see consistently high demand—especially for villas and serviced apartments.

• In Phuket and Koh Samui, luxury villas are particularly popular with high-income holidaymakers and expats, often earning rental yields of 6–10% per year in prime areas.

• In Bangkok, short-term condo rentals are in demand in central areas like Sukhumvit and Sathorn, although building rules and local laws can restrict supply.

Regulatory Landscape

Thailand’s Hotel Act of 2004 requires a licence for stays under 30 days, and many condominiums ban short-term lets. Despite this, demand often exceeds legal supply, especially in tourist hotspots, leading to a strong informal market.

Emerging Markets

Areas like Hua Hin are becoming more attractive for short-term rentals, particularly with retirees and weekend travellers. In Chiang Mai, the digital nomad community continues to boost demand for flexible, short-stay accommodation.

Tips for Hosts

To make the most of this demand:

• Focus on peak season (November to February)

• Use top platforms like Airbnb and Booking.com

• Tailor your listing to trends like wellness retreats, remote working, or family-friendly travel

• Keep your listing updated and compliant with local rules where possible

For more detailed information on, download our comprehensive guide, Mastering Airbnb in Thailand.