Is Airbnb Legal in Thailand? 2026 Rules, Permits & Taxes

Notification required

Yes

Taxes on a stay

None

Fine for hosting without a permit

Up to ฿20,000

Next rule change

Sep 30, 2027

The rules in brief

Who needs it

Any host letting a home, room or condominium unit for payment as temporary lodging, unless the stay is charged by the month or longer. Homes of up to 8 rooms and 30 guests notify instead of applying for a licence.^1,2,11

Issued by

Registrar under the Hotel Act, Department of Provincial Administration, Ministry of Interior; outside Bangkok through the provincial governor's office and the local district office

Valid for

A non-hotel notification certificate is valid for five years from the date of notification. A hotel licence is renewed before it expires and carries an annual fee set by ministerial regulation.

Processing

Non-hotel notification certificate: within 40 days of notification, after an inspection

Platform checks

Airbnb's Thailand hosting page directs hosts to the hotel licence or the small-home notification and to the local authorities; it does not describe a licence number field on listings.

Who qualifies

• Small-home route: no more than 8 rooms in total and no more than 30 guests, let as temporary accommodation for payment
• The premises are inspected by an official assigned by the registrar
• Hotel licence: a building permit allowing hotel use where the building control law applies, plus the fire-safety standards for hotels
• Condominium units cannot be rented by the night without hotel permission, and many building rules ban it outright

How to apply

1. 1 Count the rooms (8 or fewer across all buildings) and the guests the home can take (30 or fewer); larger properties need a hotel licence instead.
2. 2 Notify the registrar through the Department of Provincial Administration's electronic system. If paper is needed, file at the Department in Bangkok or at the local district office in any other province.
3. 3 An official inspects the premises, and the registrar issues the notification certificate within 40 days of notification.
4. 4 For a hotel licence, apply to the registrar with a building permit for hotel use and meet the hotel building and fire-safety rules.

Permit rules

Hotel licence

Anyone running a hotel business needs a licence issued by the registrar under the Hotel Act. Airbnb tells Thai hosts to apply to the Department of Provincial Administration unless the property qualifies for the small-home exemption.^1,11

Inspection and certificate within 40 days

After a host notifies the registrar, an assigned official inspects the premises. If they meet the rules, the registrar issues the notification certificate (หนังสือรับแจ้ง) within 40 days of the notification.² In force since October 2023

Certificate lasts five years

The notification certificate for a non-hotel accommodation is valid for five years from the date of notification.² In force since October 2023

Where to file

Notification and certificates are handled electronically. Paper filings outside Bangkok go to the local district office; in Bangkok they go to the Department of Provincial Administration.^2,11 In force since October 2023

Exempt hosts must still report

A home that qualifies as non-hotel accommodation is not free of paperwork: Airbnb states that the host must report the activity to the local authorities, and failure to report can bring fines.¹¹

Licensed hotels pay an annual fee

A licensed hotel operator pays an annual fee at rates set by ministerial regulation for as long as the business runs; late payment carries a 5% monthly surcharge.¹ Applies to: licensed hotels

Airbnb's position

Airbnb's Thailand page tells hosts to check the Hotel Act, the Building Control Act and the Public Health Act, and to apply for a hotel licence unless an exemption applies.¹¹

Bangkok can ask platforms to remove listings

Among the measures Bangkok's authorities listed in 2025 is coordination with Airbnb and other rental platforms to control and block unauthorised room rental announcements.⁵ Applies to: Bangkok · In force since February 27, 2025

What counts as a hotel

The Act treats paid temporary lodging for travellers or anyone else as a hotel, so a nightly or weekly rental of a home, room or condo unit falls inside the licensing rule unless an exception applies.¹

Small homes: up to 8 rooms

Accommodation with no more than eight rooms in one or several buildings, let as temporary lodging for payment and notified to the registrar, is not a hotel and needs no hotel licence. The regulation does not require the host to live in the home.^2,11 In force since October 2023

Licences can be suspended by area

The Minister of Interior may declare a locality closed to new hotel licences to protect public order, morals or the environment.¹ Applies to: licensed hotels

Building permit for hotel use

Where the building control law applies, a licensed hotel must show a building permit that allows the building to be used as a hotel.^2,11 Applies to: licensed hotels · In force since October 2023

Condominium units

The government treats renting condominium units to tourists by the night, without permission to operate as a hotel, as illegal. In 2025 the Interior Ministry told the Department of Provincial Administration to inspect condominiums where such rentals were suspected.⁵ Applies to: condominium units · In force since February 28, 2025

Lease and building rules

Leases, building regulations, condominium regulations and community rules can ban subletting or hosting, and a government announcement in 2025 noted that most condominiums explicitly prohibit daily rentals.^5,11

1. 1. Bangkok, Krung Thep Maha Nakhon

   Krung Thep Maha Nakhon (Bangkok)

   Bangkok follows the national Hotel Act. A host of a small home notifies the Department of Provincial Administration directly rather than a provincial office. In February 2025 the Bangkok Metropolitan Administration asked the Land Office of Bangkok to inspect condominiums for illegal rentals.^2,5,11

   • Small homes: up to 8 rooms and 30 guests, notified to the registrar, five-year certificate
   • Filing: Department of Provincial Administration, Bangkok (paper filings to the Investigation and Legal Affairs Bureau)
   • Condominiums: nightly rentals treated as illegal; inspections ordered in 2025
   • Fine for operating without a licence: up to THB 20,000 plus up to THB 10,000 a day

2. 2. Pattaya City, Chon Buri Province

   Chon Buri Province

   Pattaya sits in Chon Buri province, so the national Hotel Act rules apply and a host of a small home notifies the district office where the property stands. Properties above 8 rooms or 30 guests need a hotel licence, and nightly condominium rentals are treated as illegal.^2,5,11

   • Small homes: up to 8 rooms and 30 guests, notified at the local district office
   • Certificate valid five years, issued within 40 days of notification
   • Condominium units: nightly rental without hotel permission is illegal
   • Report foreign guests (TM.30) within 24 hours

3. 3. Chiang Mai, Chiang Mai Province

   Chiang Mai Province

   Chiang Mai follows the national rules: a small home of up to 8 rooms and 30 guests is notified at the district office, and larger properties need a hotel licence with a building permit for hotel use. Monthly lets fall outside the Act.^1,2,11

   • Small homes: up to 8 rooms and 30 guests, notified at the district office
   • Hotel licence for anything larger, with a building permit for hotel use
   • Stays charged by the month or longer are outside the Hotel Act
   • Fine for operating without a licence: up to THB 20,000 plus up to THB 10,000 a day

4. 4. Rawai, Phuket Province

   Phuket Province

   Phuket's resort areas, including Rawai, follow the national Hotel Act. A villa or house of up to 8 rooms and 30 guests is notified to the provincial governor's office through the district office, and a larger resort property needs a hotel licence.^2,3,11

   • Villas and houses: up to 8 rooms and 30 guests, notified through the district office
   • Larger properties: hotel licence and a building permit for hotel use
   • Small licensed hotels need extinguishers and smoke detectors with alarms
   • Report foreign guests (TM.30) within 24 hours

5. 5. Ao Nang, Krabi Province

   Krabi Province

   Ao Nang follows the national Hotel Act: a small home of up to 8 rooms and 30 guests is notified at the district office, and larger properties need a hotel licence and a building permit. Krabi tightened enforcement in July and August 2026, with Interior Ministry teams charging three Ao Nang operators and the governor opening advice clinics in every district.^2,9,11

   • Small homes: up to 8 rooms and 30 guests, notified at the Mueang Krabi district office
   • 24 July 2026: three Ao Nang operators without a building permit or hotel licence were charged
   • State Audit Office sample in three Krabi districts: 486 premises with no licence or notification
   • Hotel clinics ran in all 8 districts from 3 to 17 August 2026 to help operators register

6. 6. Koh Samui, Surat Thani Province

   Surat Thani Province

   Koh Samui follows the national Hotel Act: a small home of up to 8 rooms and 30 guests is notified at the district office, and larger properties need a hotel licence. In May 2026 the Department of Special Investigation named Koh Samui and Koh Phangan the first targets of a crackdown on foreign businesses concealed behind nominees.^2,10,11

   • Small homes: up to 8 rooms and 30 guests, notified at the district office
   • Larger properties: hotel licence and a building permit for hotel use
   • May 2026: Koh Samui and Koh Phangan named the first targets of the nominee-business crackdown

Monthly stays are outside the Act

Accommodation charged by the month or longer is carved out of the hotel definition, so a licence is not needed for monthly lets. The Act sets no night-by-night minimum stay beyond that monthly line.¹

Small homes: up to 30 guests

A notified non-hotel accommodation may take no more than thirty guests in total, counted across all its buildings.^2,11 In force since October 2023

Licensed hotels keep a guest register

In a licensed hotel the manager records each guest on a lodger registration card at check-in and enters it in the lodger register within 24 hours.¹ Applies to: licensed hotels

Fire equipment in small licensed hotels

A licensed hotel of up to two storeys, 10 rooms per building and 300 square metres needs at least one hand-held extinguisher (4 kg or more) and smoke detectors with a built-in alarm in the guest rooms. Larger hotels face fuller fire-protection rules.^3,11 Applies to: licensed hotels · In force since 2023

Report foreign guests within 24 hours

Under section 38 of the Immigration Act, a host who accommodates a foreign guest must notify the Immigration Bureau or the local police, online or on form TM.30, within 24 hours of arrival. Airbnb gives the fine for non-compliance as up to THB 2,000.¹¹

What the host still handles

• Hotel Act licence, or notification of a non-hotel accommodation, with the registrar (see the permit section)
• VAT registration (Form VAT 01) within 30 days after taxable income passes THB 1.8 million, then monthly VAT returns (Form VAT 30) by the 15th of the following month
• Notification of foreign guests to the Immigration Bureau (TM.30) within 24 hours of arrival^4,6,12,13

• Operating a hotel without a licence: imprisonment of up to one year or a fine of up to THB 20,000, or both, plus an additional fine of up to THB 10,000 a day throughout the violation.^1,11
• Condominium owners renting by the night without hotel permission face the same Hotel Act penalty: a fine of up to THB 20,000 and a daily fine of THB 10,000 until the business stops.⁵
• Failing to notify the Immigration Bureau of a foreign guest within 24 hours: a fine of up to THB 2,000, according to Airbnb.¹¹

1. September 30, 2027 Upcoming
   Reduced 7% VAT rate scheduled to end

   Royal Decree No. 807 sets 30 September 2027 as the last day of the reduced 7% VAT rate unless the government extends it again.⁶

2. August 2026
   7% VAT rate continued for another year

   Royal Decree No. 807 B.E. 2569 extends the reduced VAT rate of 7% until 30 September 2027; the Revenue Department listed the decree among its new tax laws on 24 August 2026.⁶

3. July 2026 Not in force
   Draft Accommodation Establishments Act sent for Cabinet consideration

   The Office of the Council of State proposed a draft Accommodation Establishments Act to replace the Hotel Act. It would cover homestays, hostels and daily-rented rooms such as Airbnb listings, use notification or registration for small and low-risk properties, and move filing to an electronic system run by the Department of Provincial Administration. On 28 September 2026 it was under consideration by the Cabinet Secretariat and has not been enacted.⁷

4. March 31, 2026 Not in force
   House members' bill on hotels and overnight accommodation opens for consultation

   A draft Hotel and Overnight Accommodation Act proposed by Member of Parliament Nattaphon Towichaksachaikul and colleagues was open for public comment on the Parliament's Section 77 system from 31 March to 30 April 2026. It has not become law.⁸

5. February 28, 2025
   Government warns against nightly condominium rentals

   A government spokesperson said renting condominiums to tourists for short stays breaks the Hotel Act, and the Interior Ministry told the Department of Provincial Administration to inspect condominiums where illegal rentals were suspected.⁵

6. October 2023
   Non-hotel accommodation raised to 8 rooms and 30 guests, with a five-year certificate

   Ministerial Regulation (No. 2) B.E. 2566, published in the Royal Gazette on 30 August 2023 and in force 60 days later, redefined non-hotel accommodation as up to eight rooms and thirty guests, set a 40-day inspection and certificate period and made the certificate valid for five years.^2,11

Estimate what a home could earn

1. 1. Hotel Act, B.E. 2547 (2004) (unofficial English translation) · Department of Provincial Administration, Ministry of Interior (translation by the Office of the Council of State)
2. 2. Ministerial Regulation on Hotel Business Types and Criteria (No. 2) B.E. 2566 (2023), Royal Gazette vol. 140, part 52 Ko, 30 August 2023 · Royal Gazette of Thailand
3. 3. Ministerial Regulation Prescribing Characteristics and Safety Systems of Buildings Used for Hotel Business B.E. 2566 (2023), Royal Gazette vol. 140, part 52 Ko, 30 August 2023 · Royal Gazette of Thailand
4. 4. Value Added Tax · The Revenue Department of Thailand (English site)
5. 5. Thailand: Government Warns Foreign Investors Over Illegal Condo Rentals (Global Legal Monitor, 7 April 2025) · Law Library of Congress
6. 6. New tax laws (กฎหมายออกใหม่), entry for Royal Decree No. 807 B.E. 2569 on the reduced VAT rate · The Revenue Department of Thailand
7. 7. Law development work of the Office of the Council of State: draft Accommodation Establishments Act (ร่างพระราชบัญญัติสถานที่พักแรม พ.ศ. ....), 28 September 2026 · Office of the Council of State (press release carried by Thai Post)
8. 8. Section 77 public consultation: draft Hotel and Overnight Accommodation Act (ร่างพระราชบัญญัติโรงแรมและสถานที่พักค้างคืน พ.ศ. ....) · Parliament of Thailand
9. 9. Krabi governor opens “hotel clinics” in all 8 districts from 3 to 17 August 2026 and orders strict inspections (ผู้ว่าฯ กระบี่ Kick off ทั้ง 8 อำเภอเปิดบริการ “คลินิกโรงแรม”), 2 August 2026 · Krabi Provincial Public Relations Office, Public Relations Department
10. 10. DSI and DBD Intensify Crackdown on “Nominee” across Tourist Destinations in Koh Samui - Koh Phangan, Ready to Launch Nationwide Arrests, 11 May 2026 · Department of Special Investigation, Ministry of Justice
11. 11. Responsible hosting in Thailand · Airbnb Help Center
12. 12. Airbnb Tax Guide 2026: Thailand (prepared by an independent third-party law firm) · Airbnb
13. 13. Areas where tax collection and remittance by Airbnb is available · Airbnb Help Center