Licensing & Compliance
Tax Advisory Disclaimer
The information on this website is for informational purposes only and is not professional tax advice. For full details, please consult our complete Tax Advisory Disclaimer.
Thailand’s current rules are based on the 2004 Hotel Act, which predates digital platforms such as Airbnb and Booking.com.
The law does not clearly define who can operate short-term rentals, how to register, or how to balance property rights with community welfare. Reform is necessary to reduce legal uncertainty, improve compliance and ensure fair tax collection. Clearer legislation would also support responsible tourism and protect both hosts and guests.