These information pages can help you get started in learning about some of the laws and registration requirements that may apply to your experiences on Airbnb. These pages include summaries of some of the rules that may apply to different sorts of activities, and contain links to government resources that you may find helpful.
Please understand that these information pages are not comprehensive, and are not legal advice. If you are unsure about how local laws or this information may apply to you or your Experience, we encourage you to check with official sources or seek legal advice.
Please note that we don’t update this information in real time, so you should confirm that the laws or procedures have not changed recently.*
You are in business if your activity, as a whole, is commercial with an aim to make a profit. If you are undertaking the activity for commercial reasons, with the main intention or purpose to make a profit, and if you undertake the activity regularly and repeatedly, you are likely to be running a business.
Examples of where a person would be seen to be running a business:
An example of where a person may not be seen to be running a business:
There are a number of legal structures you can choose when starting your business. The three main structures commonly used by small/family-run businesses in Thailand are (a) sole proprietorship, (b) partnership and (c) private limited company. A public company may also be a choice for a larger scale business operation.
More information on the different types of business entities is available here.
If you intend to operate as a sole proprietor, you are not required to register as a business entity (however, you will still need to register for a taxpayer number and may need to obtain a commercial registration, see below).
If you intend to operate as a partnership or company, you will have to register your business entity with the Department of Business Development (DBD) of the Ministry of Commerce (MOC). You will also have to comply with relevant provisions in the Civil and Commercial Code.
Apart from business registration, whether you are a sole proprietor, partnership or company, you must acquire a taxpayer number and register for the relevant taxes (including value added tax, special business tax and/or withholding tax) from the Revenue Department. Please visit the Revenue Department website for further information and online registration In addition, you may require a “commercial registration” from the DBD for certain types of businesses, for example, sale of food and beverages. It would be a good idea to check with the Revenue Department and DBD for the registration requirements applicable to you.
If you are a non-Thai national or majority foreign-owned partnership or company, note that you will be subject to foreign ownership restrictions under the Foreign Business Act. In particular, you will need a licence from the DBD to operate a tour agency, engage in food and beverage sales, as well as in services businesses. You can find out more information here.
Foreign nationals working in Thailand (with or without remuneration) are also required to obtain a work permit.