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We’ve put together this article to help Hosts on Airbnb become familiar with hosting responsibilities, and to provide a general overview of different laws, regulations, and best practices that may affect Hosts. You’re required to follow our guidelines, like our Hosting Standards, and to make sure that you follow the laws and other rules that apply to your specific circumstances and locale.
We recommend that you do your own research as this article isn’t comprehensive, and doesn’t constitute legal or tax advice. Also, as we don’t update this article in real time, please check each source and make sure that the information provided hasn’t recently changed.
Global information about Airbnb’s enhanced cleaning protocol can be found in general info about hosting places to stay.
Tax is a complex topic. Your own tax obligations can vary based on your particular circumstances. We recommend that you research your obligations or consult a tax professional to get more specific information.
In general, money earned as an Airbnb host is considered taxable income, and may be subject to income tax and withholding tax. In addition, the provision of services as a Host in Thailand may be subject to a Value Added Tax, also known as a VAT. It is your responsibility to register yourself as a VAT operator if the host income you earn as a Host exceeds Baht 1.8 million or more per year.
As an individual person, you may be required to declare the income you receive as a Host in your mid-year personal income tax return form, Phor. Ngor. Dor. 94, by the end of September each year, and annual personal income tax return form (Phor. Ngor. Dor. 90) by the end of March of the following year. Your annual net income, taxable income minus deductible expenses and allowances, is subject to personal income tax at progressive rates up to 35%.
Corporate entities are required to declare the income received for hosting on the mid-year corporate income tax return form, Phor. Ngor. Dor. 51, and annual corporate income tax return form [Phor. Ngor. Dor. 50]. Taxes are paid to the Revenue Department within two months from the first half of each accounting period, and within 150 days from the end of each accounting period, respectively. Annual net profits, taxable income minus deductible expenses, will be subject to corporate income tax at the prevailing rate of 20%.
To find out if you need to declare the amount you earn from hosting, check with the Thailand Revenue Department, which you will find in your host earnings summary. It’s also a good idea to find out if you’re eligible for other credits like tax reliefs and allowances. The Revenue Department has been working with the Asia Development Bank (ADB) to make it easier for micro, small and medium sized enterprises to understand their tax obligations through a tax literacy academy. It may help you understand your tax reporting requirements and sustainably grow your businesses.
All Hosts must make sure to comply with the regulations about their reporting obligations, including tax submission.
We want to make it easy for you to understand your tax responsibilities as a host on Airbnb, so we’ve partnered with an independent third-party accounting firm to provide a free tax guide (available in Thai and English) that covers general tax information in Thailand.
It’s important to make sure you’re allowed to host on your property. Thailand has laws and regulations that may affect your listing. Please check the relevant laws and regulations, including the Hotel Act, the Building Control Act, the Public Health Act, and other relevant provincial regulations.
The regulations mentioned here are not exhaustive, and should not be considered legal advice, but you can use the general info in this article as a starting point to learn about hosting regulations and permissions. You may also contact or check the relevant websites of the local government unit concerned, or contact a local attorney, to learn more about how these requirements apply to you.
You may need to apply for a hotel license with the Department of Provincial Administration (DOPA) if your property is not eligible for an exemption (see further below). Operating a hotel business without a license can result in imprisonment and criminal fines. According to the Hotel Act, B.E. 2547 (2004) [TH, EN], Section 15 and 59, the penalty may include imprisonment for up to 1 year, a fine of not more than 20,000 baht, or both. Additionally, there may be a daily fine of not more than 10,000 baht for the duration of the violation.
To qualify for a hotel license, certain criteria need to be met, including but not limited to the location of the property, availability of telephone access, implementation of safety systems, and a possession of a valid building permit. More information is detailed in the Ministerial Regulation on the Types and Criteria of Hotel Businesses ฺB.E. 2551 (2008) and (No. 2) B.E. 2566 (2023).
Information about the process and necessary documents and evidence for obtaining a hotel license is available here.
According to the 2023 Ministerial Regulation on the Types and Criteria of Hotel Businesses (No. 2) [TH], an accommodation is considered a non-hotel accommodation and does not require a hotel license if it:
If you are eligible for this exemption, please notify your local authorities by completing the form here.
Hosts operating accommodations under this exemption must still report their hosting activity to the relevant local authorities. A failure to report may result in significant fines and penalties.
As a prerequisite for applying for a hotel license in Thailand, Hosts may be required to comply with certain building standards, including those in the following two Ministerial Regulations issued by the Ministry of Interior’s Department of Public Works and Town & Country Planning (DPT):
1. Ministerial Regulation Prescribing Characteristics and Safety Systems of Buildings used for Hotel Business B.E. 2566 (2023)
Under this Ministerial Regulation (which can be found here), buildings that are used to provide accommodation (except for non-hotel accommodations highlighted above), are required to adhere to a set of safety standards.
Hosts subject to this requirement should submit Form B.1 (Document for Building Construction Permits, Building Modifications, or Building Demolition) to the local municipal office or the sub-district administrative organization where the building is located.
2. Ministerial Regulation Prescribing Other Types of Buildings Used in Hotel Business (No. 4) B.E. 2566. (2023)
Under this Ministerial Regulation (which can be found here), buildings which were granted a construction permit before August 2016 and are intended for modification are required to comply with certain building specifications. Hosts providing accommodation in such buildings may also be required to obtain a building modification certification from the DPT.
Hosts subject to this requirement should submit this form to the local municipal office or the sub-district administrative organization where the building is located.
If the building has two stories or fewer and no more than 10 rooms, it may be exempted from certain requirements which can be found here. It should be noted that these exemptions are only valid until 2025.
Section 38 of the Immigration Act B.E. 2522 (1979) requires hosts to notify the Thai Immigration Bureau, Royal Thai Police, or the local immigration offices where a foreigner stays either by online notification or by using the Form TorMor. 30. This notification must be done within 24 hours upon the foreign guest’s arrival. Non-compliance with this notification requirement may result in a fine of up to THB 2,000. Please see this step-by-step process and the Thai Immigration Bureau Website for more details.
If you aren’t a local Host, check the Foreign Business Act, B.E. 2542 (1999) to see if additional rules apply to your situation.
Sometimes leases, contracts, building regulations, condominium regulations, and community rules have restrictions against subletting or hosting. Review any contracts you’ve signed or contact your landlord, community council, or other authority.
You might be able to add an addendum to your lease or contract that can provide clarity about concerns, responsibilities, and liabilities for all parties.
Please check the relevant laws and regulations for compliance (ex: Consumer Protection Act, B.E. (2522) (1979), which regulates lease agreements).
If your property has a mortgage (or any form of loan), check with the lender to make sure that there aren’t restrictions against subletting or hosting.
Subsidized housing usually has rules that prohibit subletting without permission. Check with your housing authority or housing association if you live in a subsidized housing community and are interested in becoming a Host.
If you share your home with others, consider making a formal agreement with your housemates in order to outline expectations. Housemate agreements can include how often you plan to host, guest etiquette, whether you'll share revenue, and more.
We’ll take appropriate action if anyone notifies us of potential misuse. If local authorities are involved, we also have guidelines to work with local authorities with regards to data requests.
We care about the safety of Hosts and their guests. You can improve your guests’ peace of mind by providing a few simple preparations like emergency instructions and noting any potential hazards.
Include a contact list with the following phone numbers:
It’s also a good idea to make sure guests know the best way to contact you in case of an emergency. You can also communicate with guests using messages on Airbnb as a safe alternative.
Additionally, you may wish to print out the Airbnb Host Safety Guide for your guests. The guide (available in Thai, English, and Chinese) provides guests with important safety tips as well as local emergency numbers.
Keep a first aid kit and tell your guests where it is. Check it regularly so you can restock supplies if they run out.
If you have gas appliances, follow any applicable gas safety regulations and make sure you have a working carbon monoxide and smoke detector. Provide a fire extinguisher and remember to maintain it regularly.
Ensure you have a clearly marked fire escape route. Post a map of the route so it’s easy for guests to see.
Here are some ways you can help prevent potential hazards:
Some guests travel with young family members and need to understand if your home is right for them. You can use the Additional notes section of Listing details in your Airbnb account to indicate potential hazards or indicate that your home isn’t suitable for children and infants.
Working appliances, like furnaces and air conditioners, can greatly affect your guests’ comfort during their stay. There are lots of ways you can make sure your guests stay comfortable:
Establish safe occupancy limits. Your local government may have guidelines.
Part of being a responsible host is helping your guests understand best practices for interacting with your community. When you communicate local rules and customs with your guests, you’re helping to create a great experience for everyone.
If your building has common spaces or shared amenities, let guests know the rules for those places.
You can include your house rules on the Additional notes section of Listing details in your Airbnb account. Guests usually appreciate it when you share your expectations with them upfront.
It’s usually a good idea to let your neighbors know if you’re planning to host. This gives them the chance to let you know if they have any concerns or considerations.
Guests book through Airbnb for lots of reasons, including vacations and celebrations. Let your guests know how noise impacts neighbors early on for a smoother experience.
If you’re concerned about disturbances to your community, there are different ways you can help limit excessive noise:
Communicate any parking rules for your building and neighborhood to your guests. Examples of possible parking rules:
First, check your lease or building rules to make sure there isn’t a restriction on pets. If you allow guests to bring pets, they’ll appreciate knowing good places to exercise their pet or where they should dispose of waste. Share a backup plan, like the number of a nearby pet kennel, in case a guest's pet upsets the neighbors.
Always respect your guests' privacy. Our rules on safety devices clearly state what we expect from our hosts, but some locations have additional laws and regulations that you’ll need to be aware of.
If you don't allow smoking, we suggest posting signs to remind guests. If you do allow smoking, be sure to provide ashtrays in designated areas.
Work with your insurance agent or carrier to determine what kind of obligations, limits, and coverage are required for your specific circumstances.
AirCover for Hosts includes Host damage protection and Host liability insurance, which provide you with basic coverage for listed damages and liabilities. However, these don’t take the place of homeowner's insurance, renter's insurance, or adequate liability coverage. You might need to meet other insurance requirements as well.
We strongly encourage all Hosts to review and understand the terms of their insurance policy coverage. Not all insurance plans will cover damage or loss of property caused by a guest who books your accommodation.
Learn more about AirCover for Hosts.
Review your homeowner's or renter's policy with your insurance agent or carrier to make sure your listing has adequate liability coverage and property protection.
Check out our hosting FAQs to learn more about hosting on Airbnb.
Please note that Airbnb has no control over the conduct of hosts and disclaims all liability. Failure of hosts to satisfy their responsibilities may result in suspension of activity or removal from the Airbnb website. Airbnb isn’t responsible for the reliability or correctness of the information contained in any links to third party sites (including any links to legislation and regulations).
Where accommodation is provided to a foreigner, property owners are required under Section 38 of the Immigration Act B.E. 2522 (1979) to notify the Immigration Bureau or the local immigration offices. If there is no immigration office located in that locality, the police officer at a police station of that locality jurisdiction should be notified.
Notification has to be made within 24 hours from the time of arrival of the foreigner. The notification can be made via one of the three channels below:
Documents required to fill out the online form:
Please note, if you are not the premise owner, there may be additional requirements.
Process:
This one-time registration would take at least 7 working days. You may use other notification channels for immediate notification while waiting for the approval. Once approval has been given, you will be able to use this account for future notifications.
The status of the registration application can be checked here. Alternatively, you can contact the officers during official hours (08:00-17:00) at +66 92-354-0039
Check out the Immigration Bureau’s comprehensive guidebook on the online notification process (in Thai) to find out more. Please note that the online system is occasionally unavailable, and therefore it may be necessary to submit the notification using one of the other channels described below.
Documents required:
Please note, if you are not the premise owner, there may be additional requirements.
Process:
If the premise is located in Bangkok, please mail the form directly to:
Notification of Alien’s Residence Unit, Sub-division 2, Immigration Division 1, Immigration Bureau, 120 Moo. 3 Government Complex Commemorating His Majesty the King's 80th Birthday Anniversary, Chaengwattana Road, Thung Song Hong, Laksi, Bangkok 10210, Thailand
It's important to note that the letter must be sent via registered mail at the post office. The receipt must also be kept, in case it is needed as evidence later on.
Documents required:
Process:
If the premise is located in Bangkok, please submit the form directly at:
Notification Service Counter (TM.30), Immigration Division 1, Immigration Bureau, 120 Moo. 3 Government Complex Commemorating His Majesty the King's 80th Birthday Anniversary, Chaengwattana Road, Thung Song Hong, Laksi, Bangkok 10210, Thailand
(Official working hours: 08.00-17.00, but you must arrive at Immigration before 15:30 to obtain an appointment)
Filling out the Notification Form for House-Master, Owner or Possessor of the Residence Where Alien Has Stayed (TM.30) for in-person and registered mail notification processes
The Notification Form for House-Master, Owner or Possessor of the Residence Where Alien Has Stayed (TM.30) consists of two sections. The first section requires information of the house-master, owner or possessor of the residence. The second section requires information of foreigner(s) staying at the residence.
For the second section, please fill in all required information according to the foreign national's passport. The form can be typed or handwritten in clear BLOCK LETTERS. Some precautions for filling out information include:
After the officer-in-charge has verified and accepted the information on the notification sheet (TM. 30), the lower part of the form will be handed over to the person making the notification. This part must be kept for further checking.
For further details you may contact +662-141-7881