You can rent out property in Phuket legally in two ways. Rent it for a month or longer under an ordinary lease, which the Hotel Act does not cover. Or rent it for fewer than 30 days, but then you need a hotel licence under the Hotel Act B.E. 2547. Daily rentals of a condo without a licence are illegal, and a platform listing does not change that: the law looks at the length of stay and the payment (as of 6 October 2026).
In short
- Accommodation for payment for less than a month (30 days) is hotel business and needs a licence. A condo rented this way without one is an illegal hotel (Hotel Act B.E. 2547; ThaiLawOnline; FOSR, 10 April 2026).
- Leases of a month or longer fall outside the Hotel Act, but a lease contract, tax and the TM30 notice remain.
- Hotel Act penalties: up to one year in prison and/or THB 20,000, plus up to THB 10,000 a day. Condominium Act penalties: up to THB 50,000 plus THB 5,000 a day (FOSR; ThaiLawOnline).
- Reform bills passed the House in principle on 8 July 2026 and sit in committee. They are not law and have no start date (ThaiLawOnline; Explera, 27 September 2026).
- The owner must report a foreign guest to Immigration within 24 hours (TM30); the fine is up to THB 2,000 (ThaiLawOnline, 7 September 2026).
Can you rent out a Phuket condo by the night?
No, not without a hotel licence. Accommodation for payment for less than a month is hotel business under the Hotel Act B.E. 2547, so a condo rented for fewer than 30 days without a licence is an illegal hotel. Airbnb, Booking.com and Agoda listings are covered (ThaiLawOnline; FOSR, 10 April 2026).
| Length of stay | Regime | What you need |
|---|---|---|
| Under 30 days | Hotel business under the Hotel Act | A hotel licence, TM30 for foreign guests |
| A month or longer | Residential lease outside the Hotel Act | A lease, TM30 for a foreign tenant, tax |
| Up to 8 rooms and 30 guests | A lighter regime under Ministerial Regulation (No. 2) B.E. 2566: ThaiLawOnline says it applies, FOSR says it does not exist | Do not rely on it without written confirmation from the local office, and check the condominium's rules separately |
The reform has not arrived. The House accepted two bills in principle on 8 July 2026, and a 25-member special committee was still reading them in August. The drafts discuss a category of up to 29 rooms and 58 guests with an on-site operator, a local licence and guest registration. As drafted, the new law would not override condominium rules, immigration reporting, tax or foreign-business limits, and the text can still change (ThaiLawOnline; Explera, 27 September 2026).
Which licences and taxes apply to an owner who rents out?
The Hotel Act licence comes from the local district office. If the operator is under foreign control, you also need a foreign business licence, BOI promotion or a treaty certificate (the Treaty of Amity, for US nationals), because hotels sit on List 3 of the Foreign Business Act (ThaiLawOnline; Lex Bangkok) and the 28 August 2026 relaxations do not cover them (Thaiger, 14 September 2026).
Tax is a separate matter, and a licence does not replace it. A foreigner applies for a tax ID within 60 days of the first income in Thailand, with a passport, visa and proof of a Thai address; there is no fee (ThaiLawOnline). Rental income goes on the PND 90 return. For 2025 income the paper deadline was 31 March 2026 (Forvis Mazars, 31 October 2025). The steps are on Thai tax return for foreigners. The owner also pays land and building tax, in practice 0.02–0.10% for homes and 0.30–0.70% for commercial use; ask the local authority which category applies to a rented property (AngloSiam Law, 30 April 2026).
What should a long-term lease contain?
A long-term lease describes a real residential rental: term, rent, deposit, renewal and termination, the condominium's rules and the tenant's duty to supply details for TM30. The term in the contract must match the real length of stay: a lease of a month or longer is lawful when the tenant really stays a month or longer. We draft it in Thai and in English or Russian and fix which version prevails. Your tenant also needs it as proof of a Thai address.
For a tax ID the address can be proved by a lease, a house registration or a marriage certificate, and some banks want a registered 12-month lease (ThaiLawOnline; Zagdim, 9 June 2026). You file TM30 through the online portal or the app. Many offices no longer ask for a new filing when a foreigner returns to the same address, but tourist provinces may insist (ThaiLawOnline, 7 September 2026). See TM30 and the 90-day report.
What are the risks of daily rentals?
The risks: fines, inspections and house rules. The condominium's juristic person (its managing entity) can add its own fines (FOSR; ThaiLawOnline). The Revenue Department, Immigration Bureau and Interior Ministry cross-check tax filings, TM30 reports and business registrations (Thaiger, 14 August 2026). On 29 July 2026 officials inspected a Phuket condo over alleged daily rentals (Thaiger, 30 July 2026).
If you live abroad and rent out a Phuket property
Thailand has double tax treaties with 59 jurisdictions, including the UK, the US and Australia (PwC, 24 August 2026). What a treaty does for Thai rental income depends on its text, so we check it with your tax adviser. US citizens remain taxable in the US on worldwide income and claim a foreign tax credit, according to HLB Thailand's summary of the treaty's savings clause. Thai tax residency starts at 180 days in a calendar year: Thailand's 180-day rule.
What we do
We work out which regime you rent under and bring it into order: lease, TM30, tax and, if needed, a licence. A lawyer licensed by the Lawyers Council of Thailand answers for the advice, and you get a written plan with priorities. Our Choeng Thale (Thalang) office works in English, Russian and Thai. The steps:
- We read your lease and the condominium's rules and tell you in writing, free and within 48 hours, which regime you actually rent under.
- We check whether the building holds a hotel licence and what its house rules say about short-term rentals.
- We draft a long-term lease in Thai and English or Russian, TM30 instructions and a plan for the tax ID and PND 90.
- If you need a hotel licence or an operating structure, we assess the route and timing before you invest; deal support is on Phuket property lawyer.
What should you check yourself before the first guest?
Answer five questions before the first booking. If any answer is unclear or lacks a document, stop: Hotel Act fines run for each day of the breach. Buying an apartment to rent out? Plan the income around leases of a month or longer, since daily condo rentals without a licence are illegal, and start with the Phuket condo buyer's checklist.
- How long will each stay be, and is it under 30 days?
- Does the building, or do you, hold a hotel licence?
- What do the condominium's rules say about short-term rentals?
- Who files TM30 for a foreign tenant, and how?
- Do you have a tax ID, and who prepares the PND 90 return?
Describe your situation in the form below: send your lease, and within 48 hours you get a free written opinion. The price of the audit and the lease is on the service card; we agree the estimate before work starts.
