Buying, selling, renting, mortgages, law and tax, written so you can decide when you finish reading
Rent is category 5 income with a 30% flat deduction for buildings, filed twice a year: PND 94 by 8 October and PND 90 by 8 April. Corporate tenants withhold 5%. Land and building tax is the unsettled one, where the classification between the residential rate and the commercial rate differs by around fifteen times and local practice varies.
Section 538 of the Civil and Commercial Code makes a lease of immovable property unenforceable without written evidence signed by the party liable, and a lease over three years enforceable for only three unless registered. This guide works out the 1% registration fee and 0.1% stamp duty at real lease lengths, and explains why the common 3+3+3 renewal structure does not protect a tenant the way it appears to.
The lessor is liable for defects arising during the lease and must carry out all necessary repairs under Section 550, while the lessee handles upkeep and minor repairs under Section 553. What most tenants do not know is that Section 547 lets them pay for a necessary repair and reclaim it, provided written notice comes first under Section 551.
An NPA is bought from a bank that can also finance it. An auction can be considerably cheaper but carries a deposit of 5 to 10% of appraised value and a 15-day deadline for the balance. This guide separates the two routes and sets out the three risks that turn a bargain expensive: the condition you cannot see, occupants who may not leave, and the months the property earns nothing.
A joint loan creates two separate bonds, debt and ownership, and a co-borrower off the title remains liable for the whole debt with no interest in the property. This guide sets out the four possible positions, the THB 100,000 interest deduction that belongs to the loan and is divided among borrowers, and why a co-borrower off the title can still buy their own home later at 100% LTV.
Structure is warranted for 5 years and non-structural fittings for 1 year on a house or 2 years on a condominium, counted from title transfer, while a claim must be filed within one year of seeing the defect. This guide includes the pre-expiry inspection checklist, how to report a fault so that it counts legally, and what the warranty does not cover.
The Treasury Department publishes the 2027-2030 appraisal schedule on 1 December 2026, effective 1 January 2027, with values expected to rise by at least 10%. The consequences stack three deep: transfer fees on a higher base, land tax up every year, and properties appraised near THB 7 million dropping out of the 0.01% measure while it still has six months to run.
Royal Decree No. 805 (2026) grants a personal income tax exemption of up to THB 200,000 for rooftop solar installed between 3 March 2026 and 31 December 2028, while the Citizen Solar programme opened on 1 July 2026 buying back at THB 2.20 per unit against a 500 MW quota. This guide explains why self-consumption is worth nearly twice an exported unit, and how to size the system accordingly.
The Contract Committee Announcement of 2025 took effect on 4 September 2025. It lowers the business-operator threshold from five units to three, caps deposit plus advance rent at three months, requires the deposit back within seven business days, and forbids marking up electricity and water. A clause conflicting with it has no effect, even after signature.
A crack in a column, beam or slab is always more serious than a crack in a wall, and the simplest test is whether you can see reinforcing steel. This article condenses the self-assessment guidance Bangkok published after the earthquake of 28 March 2025, adds a pencil-and-phone method for telling whether a crack is still moving, and lists what to ask the condominium juristic person.
The 2024 Bangkok ordinance has had its commencement pushed back a year to 10 January 2027, per the amending ordinance published in the Royal Gazette on 8 January 2026. The limits per dwelling size, the registration and microchip deadlines and the penalties are all unchanged. This article sets out every figure, and explains why a condominium's own regulations matter more than the ordinance does.
In the Thai residential rental market the owner pays the agent, not the tenant: half a month's rent on a six-month lease, one month on a one-year lease. The rent is the same figure whether you come through an agent or direct. This guide explains why that is, what the agent actually does for a tenant, and the warning signs that you are being charged something you should not pay.
