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    Ospitare responsabilmente in Thailandia

    You can read this article in Thai or English

    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.

    Table of contents


    National taxes

    Tax is a complex topic. Your own tax obligations can vary based on your particular circumstances, so we recommend that you research your obligations or consult a tax professional to get more specific information.

    In general, the money you earn as a host on Airbnb is considered taxable income which may be subject to income tax and withholding tax. In addition, the provision of services as a host in Thailand may be subject to VAT. You will be responsible to register yourself as a VAT operator if the host income you earn as a host reaches Baht 1.8 million or more per year.

    If you are 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. Annual net income (taxable income minus deductible expenses and allowances) is subject to personal income tax at progressive rates up to 35 percent.

    If you are a corporate entity, you are required to declare the income you receive as a host in your mid-year corporate income tax return form (Phor. Ngor. Dor. 51) and annual corporate income tax return form (Phor. Ngor. Dor. 50) and pay tax 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) is subject to corporate income tax at the prevailing rate of 20 percent.

    Check with the Thailand Revenue Department to find out if you need to declare the amount you earn from hosting, which you can 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.

    Reporting obligations

    All hosts must make sure to comply with the regulations about their reporting obligations, including tax submission.

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    General regulations and permissions

    It’s important to make sure you’re allowed to host on your property. Some examples of restrictions include contracts, laws, and community rules. Check with a lawyer or local authority to learn more about regulations, restrictions, and obligations specific to your circumstances. Thailand has laws and regulations that may affect short-term rentals. Please check the relevant laws and regulations for compliance, including the Hotel Act, B.E. 2547 (2004), the Building Control Act, B.E. 2522 (1979), the Public Health Act, B.E. 2535 (1992), and other relevant provincial regulations.

    For example, please take note of the 2008 Ministerial Regulation under the Hotel Act, B.E. 2547 (2004), which states that short term property rentals shall not require a hotel license if:

    1. The property has four rooms or less;
    2. The property can accommodate a maximum of twenty guests or less; and
    3. The rental of such property merely provides an additional source of income for the owner

    However, hosts operating property rentals under this exemption must still report their rental activity to the relevant local authorities. A failure to report is subject to significant fines and penalties. If the property is located outside of Bangkok, the activity should be reported to the Provincial Governor’s Office via the local District Office where the property is located. If the property is located in Bangkok, it should be reported to the Department of Provincial Administration at the following address:

    Order Maintenance Division 3
    Investigation and Legal Affairs Bureau
    Department of Provincial Administration
    442 Nakornsawan Road, Kwaeng Si Yak Maha Nak, Khet Dusit
    Bangkok 10300

    You can use the general info in this article as a starting point to learn about hosting regulations and permissions.

    Registration of foreign guests

    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.

    Non-local hosts

    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.

    Contractual agreements and permits

    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).

    Mortgage restrictions

    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 restrictions

    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.

    Housemates

    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.

    Misuse

    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.

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    Safety

    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.

    Emergency contact information

    Include a contact list with the following phone numbers:

    • Local emergency (ex: Bangkok police app)
    • The number for the nearest hospital
    • Your contact number
    • A number for a backup contact (in case guests can’t reach you)

    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.

    Medical supplies

    Keep a first aid kit and tell your guests where it is. Check it regularly so you can restock supplies if they run out.

    Fire prevention

    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.

    Exits

    Ensure you have a clearly marked fire escape route. Post a map of the route so it’s easy for guests to see.

    Hazard prevention

    Here are some ways you can help prevent potential hazards:

    • Inspect your home to identify any areas where guests might trip or fall
    • Remove the hazards you identify or mark them clearly
    • Fix any exposed wires
    • Make sure your stairs are safe and have railings
    • Remove or lock up any objects that may be dangerous to your guests

    Child safety

    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.

    Climate control

    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:

    • Make sure your home is properly ventilated
    • Provide instructions on how to safely use the heater and air conditioning
    • Check that the thermostat is working correctly and make sure that guests know where to find it
    • Service the appliances regularly

    Occupancy limits

    Establish safe occupancy limits. Your local government may have guidelines.

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    Courtesy

    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.

    Building rules

    If your building has common spaces or shared amenities, let guests know the rules for those places.

    House rules

    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.

    Neighbors

    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.

    Noise

    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:

    • Implement a quiet hours policy
    • Don’t allow pets
    • Indicate that your listing isn’t suitable for children or infants
    • Prohibit parties and additional unregistered guests

    Parking

    Communicate any parking rules for your building and neighborhood to your guests. Examples of possible parking rules:

    • Only park in an assigned space
    • Don’t park on the west side of the street on Tuesdays and Thursdays due to street cleaning
    • Street parking is only available from 7pm-7am

    Pets

    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.

    Privacy

    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.

    Smoking

    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.

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    Insurance

    Work with your insurance agent or carrier to determine what kind of obligations, limits, and coverage are required for your specific circumstances.

    Host Guarantee and Host Protection Insurance

    Airbnb’s Host Guarantee and Airbnb’s Host Protection Insurance provide you with primary coverage for listed damages and liabilities. However, you may still wish to have homeowners insurance, renters insurance, or adequate liability coverage. You might need to meet other insurance requirements as well.

    Liability and basic coverage

    Review your homeowners or renters policy with your insurance agent or carrier to make sure your listing has adequate liability coverage and property protection.

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    Other hosting information

    Check out our hosting FAQs to learn more about hosting on Airbnb.

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    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).


    Foreign guest registration process

    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:

    1. Online

    Documents required to fill out the online form:

    1. Copy of a duly signed Identification Card of Premise Owner (soft file must be less than 1 MB)
    2. Copy of House Registration where guests will be staying (soft file must be less than 1 MB)
    3. Copy of bio-data page of foreigner’s passport and the arrival stamp page
    4. Copy of the visa page or TM.6 Arrival Card
    5. Copy of a proof of ownership or rental of the premises (Note: Please check with your local immigration office regarding the specific type of document for proof of ownership required. Soft file must be less of 1MB)
    6. Map of the premises

    Please note, if you are not the premise owner, there may be additional requirements.

    Process:

    1. Register for an account; documents a, b, e, and f are required to be uploaded for this process
    2. Wait for your registration to be verified and approved

      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

    3. Log in using the username and password that you received in the email address you used to register
    4. Fill out the online notification form. As part of this process, documents c and d are needed as reference.

    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.

    2. Registered mail

    Documents required:

    1. TM.30 Form
    2. Copy of a duly signed Identification Card of Premise’s Owner
    3. Copy of foreigner(s) passport containing the arrival stamp page
    4. Copy of House Registration where foreigner(s) is staying
    5. Copy of the visa page or TM.6 Arrival Card (You do not need to submit it, but you will need it as a reference when filling out the TM.30 Form)
    6. Copy of a proof of ownership or rental of the premises (Note: Please check with your local immigration office regarding the specific type of document for proof of ownership required.)
    7. Map of the premises

    Please note, if you are not the premise owner, there may be additional requirements.

    Process:

    1. Fill out the TM30 form - Please refer to the Annex for how to fill out the TM.30 Form
    2. Prepare an envelope sized 6.5 x 9 inch with a 10 Thai Baht stamp on it, and on the front of this envelope, write/type down your address. The officer will use this envelope to send the Receipt of Notification back to you
    3. Put the documents from steps no. 1 and 2, along with documents b, c, d, and f in an envelope. Mail it to the provincial immigration office where the premise hosting foreign guest(s) is located.

      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.

    3. In-person or through an authorised person

    Documents required:

    1. Foreign national residence notification form (TM.30)
    2. Copy of a duly signed Identification Card of Premises Owner
    3. Copy of Foreigner(s) passport
    4. Copy of the visa page or TM.6 Arrival Card (You do not need to submit it, but you will need it as a reference when filling out the TM.30 Form)
    5. Copy of House Registration where foreigner(s) is staying
    6. Copy of a proof of ownership or rental of the premises (Note: Please check with your local immigration office regarding the specific type of document for proof of ownership required.)
    7. Map of the premises
    8. Power of Attorney Form (Only required if you wish to appoint an agent to submit the documents on your behalf)

    Process:

    1. Fill out the TM.30 Form - Please refer to the Annex for guidance on filling out the TM.30 Form
    2. Submit documents a, b, c, e, f, g, and h (if required) to the immigration office in the province where the premise hosting foreign guest(s) is located.

      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)

    Helpful Tips

    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:

    1. Leave a space between name, middle name, and surname
    2. If the passport number is preceded or followed by a letter, fill in the letter as well
    3. Write the arrival card number (TM. 6) in the respective field. The arrival card is stapled into the passport. Both letters and numbers of the arrival card number must be filled in
    4. Arrival date means the date of arrival in Thailand. Date of accommodation must be filled in on the front page of the notification sheet

    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

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