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Податковий кодекс - прибутковий податок (оренда та резидентство)
Revenue Code (PIT)
Інформація перевіряється та оновлюється щомісяця за офіційними джерелами.
Коротко
Оподатковує доходи, зокрема оренду: визначає податкове резидентство, ставки, відрахування, утримання і щорічну декларацію. Важливо для орендодавців.
Section 40(5): Assessable income from property rental
Income received from leasing out buildings, land, condominium units or other property is classified as assessable income and must be declared by the person who receives the rent, whether an individual owner or a foreign landlord renting out a Thai unit.
Section 42 bis: Deemed rental value on gratuitous use
When an owner allows a relative or third party to occupy a property without charging rent, tax authorities may still impute a reasonable rental value for assessment purposes in certain related transactions involving benefit in kind.
Section 48: Computation of personal income tax and allowable deductions
This provision sets out how total assessable income, including rental receipts, is combined and taxed at progressive rates after subtracting permitted deductions and personal allowances, forming the basis for annual PIT returns filed by resident and non-resident landlords alike.
Section 40(5)(deduction rule): Standard deduction for rental income
Landlords may deduct a flat percentage of gross rental income (commonly around thirty percent for buildings) instead of itemizing actual expenses, simplifying calculation of net taxable rental profit for property owners renting to tenants.
Section 50: Withholding tax obligations on rental payments
Where a juristic person or business pays rent to an individual landlord, it must withhold a portion of the payment at source and remit it to the Revenue Department, ensuring tax collection occurs before funds reach the landlord.
Section 56: Annual personal income tax return filing
Individuals earning rental or other assessable income within Thailand, including foreign owners of Thai property, must file an annual tax return by the statutory deadline, reporting total income, deductions and tax already withheld.
Section 41: Tax residence and source-based taxation
A person residing in Thailand for one hundred eighty days or more within a calendar year is treated as a tax resident, and income sourced within Thailand, such as local rental income, remains taxable regardless of residence status.
Section 41(2) remittance rule: Taxation of foreign-sourced income remitted into Thailand
Foreign-sourced income, including overseas rental proceeds, becomes taxable in Thailand for tax residents once it is brought into the country, affecting expats who transfer foreign rental earnings to fund local property purchases or living expenses.
Section 42(17): Exemptions for certain capital gains and transfers
Certain gains from the sale of a primary residence or property transferred under specific conditions set by ministerial regulation may be exempt from personal income tax, subject to conditions on holding period and registered use.
Section 4: Definition of taxpayer and scope of taxable persons
This provision defines who is subject to personal income tax under Thai law, covering both Thai nationals and foreign individuals earning income connected to Thailand, forming the foundation for landlord and expat tax liability.
Section 3 septem: Power to require information and documents from taxpayers
Revenue officials may request supporting documents, contracts and financial records from a taxpayer, including lease agreements, to verify accuracy of reported rental income and confirm compliance with declared tax positions.
Section 57 bis: Joint income of spouses and property income allocation
Where property is jointly owned or income arises from marital assets, spouses may elect separate or combined filing methods, affecting how rental income earned during marriage is reported and taxed between partners.
Section 65: Corporate taxation of rental income for juristic persons
Where a company or juristic entity, rather than an individual, owns and leases property, rental income is instead included in corporate net profit calculations and taxed under corporate income tax rules rather than personal income tax.