Thailand updates rental and tax regulations for expatriates

New regulatory changes in Thailand are impacting expatriates regarding housing and taxation. Under a 2025 notification on controlled contracts, the threshold for landlords subject to specific regulations has decreased from five to three units. This affects most condominiums managed by property management companies. For long-term residents, registering leases at the Land Office is recommended to ensure legal protection against property resale. New rules also cap security deposits and advance rent at three months for monthly leases.

Regarding taxation, Thailand now requires the declaration of worldwide income transferred into the country. Tax residency is established after 180 days of presence within a calendar year. For French retirees, Article 23 of the Franco-Thai convention provides a mechanism to avoid double taxation through specific exemptions or tax credits, provided income is justified with certified tax documents. Proper management of bank traceability and visa types, such as LTR or DTV, is advised to navigate these administrative requirements.