天下熙熙，皆为利来；天下攘攘，皆为利往。

前几年很多国人因泰国的房产投资回报率高于国内，便前往泰国购置房产。事后发现高投资回报没有那么容易，光是一个后续出租的问题就让很多人心力交瘁。

今天YOUDEE来帮大家解惑，如何做一个合格且安逸的海外包租婆（公）。

Several years ago, a significant number of Chinese individuals invested in real estate in Thailand due to the higher returns compared to those in China. However, finding high returns on investment has become increasingly challenging, and managing rental properties has proven exhausting for many. 

Today, YOUDEE is here to guide you on becoming a qualified and comfortable overseas property investor.

在泰国租赁房屋，以下几点相关的法律法规必须了解清楚：

When renting a house in Thailand, the following laws and regulations must be understood:

从2022年开始，房屋的所有人必须根据实际使用情况缴纳土地和建筑物税，也就是俗称的房产税。

Starting in 2022, owners of homes will have to pay a land and buildings tax, commonly known as a property tax, based on their actual use.

泰国房产税以政府评估价为主，实行阶梯制税率，5000万泰铢以内0.02%/年，5000-7500万泰铢0.03%/年，7500万-1亿泰铢0.05%/年，1亿泰铢以上每年0.1%。并且不受套数总价限制，只计算单套房评估价。

Thailand property tax is mainly assessed by the government, the implementation of a tiered tax rate, within 50 million baht 0.02%/ year, 50-75 million baht 0.03%/ year, 75-100 million baht 0.05%/ year, more than 100 million baht 0.1% per year. It is not subject to the total price limit of the number of sets, and only calculates the evaluation of a single suite.

注意：根据泰国《旅馆法Hotel》（Act 2547）、《公寓共同管理法》（Condominium Act）规定，在泰国使用公寓进行短租（低于30天租约）是违法的！

一般而言，租赁合同在双方的协商下，为保障出租方和承租方双方的利益而签订。但有一些条 款是法律明文规定的，并不能随意协商更改。

3年以内的租赁合同必须以书面形式签订，并由出租人和承租人签字。如果没有书面合同，将无法起诉。

3年以上的租赁合同除了必须签署书面合同外，还需要在当地所在土地部门登记。如果未登记，超过3年部分无法起诉，租赁期限最长不得超过30年。

Notice: It is illegal to use an apartment in Thailand for short rentals (less than 30 days) under the Hotel Act 2547 and Condominium Act! 

Generally speaking, the lease contract is signed under the negotiation of both parties to protect the interests of both the lessor and the lessee. However, there are some terms that are expressly stipulated by law and cannot be changed by negotiation at will. 

The lease contract for a period of less than 3 years must be in writing and signed by the lessor and the lessee. Without a written contract, you can't Sue. 

Lease contracts of more than 3 years must be signed in writing, but also need to be registered with the local land department. If it is not registered, it cannot be sued for more than 3 years, and the lease term cannot exceed 30 years.

如果承租人是外国人，出租人有义务在承租人入住后24小时内，向移民局申报承租人住所(TM.30)，否则要被罚款。

If the tenant is a non-Thai citizen, the lessor is obliged to declare the tenant's residence (TM.30) to the Immigration Department within 24 hours after the tenant moves in, otherwise it will be fined.

出租收入属于应税收入，个人出租人需要将其计入年度个人所得税申报(P.N.D.90表)，可选择按30%的固定扣除率或实际费用成本扣除。

租赁合同需贴用印花税，税率为0.1%，即每1000泰铢租金需要支付1泰铢的印花税。

Rental income is taxable income, and individual lessors are required to include it in their annual personal income tax return (P.N.D. Form 90), which can be deducted at a fixed rate of 30% or at the actual cost of expenses. 

Rental contracts are subject to stamp duty at a rate of 0.1%, that is, 1 baht per 1000 baht rent.