We’ve put together this article to help Hosts on VirtualPhangan.host 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.

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General resources

National taxes

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 VirtualPhangan.host 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. 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.

Reporting obligations

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

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 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.

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:

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 VirtualPhangan.host.

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:

Child safety

Some guests travel with young family members and need to understand if your home is right for them.

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:

Occupancy limits

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

 

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 VirtualPhangan.host 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 VirtualPhangan.host 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:

Parking

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

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.

Insurance

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

Liability and basic coverage

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.

Please note that VirtualPhangan.host 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 VirtualPhangan.host website. VirtualPhangan.host 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 authorized 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