Can I Claim Office Rent as a Business Expense in Thailand?
Yes. Rent for business premises is a cost. Withhold 5% from the rent and remit it monthly.
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What Revenue Department (กรมสรรพากร) says
Rent for premises used by the business reduces net profit. A Thai company paying rent withholds 5% and remits it with P.N.D.3 (landlord is an individual) or P.N.D.53 (landlord is a company) within 7 days of month-end, 15 days online. The company pays the landlord the rent less the 5% withheld, and pays the 5% to the Revenue Department with P.N.D.3 or P.N.D.53.
When you can claim
- Rent for an office, shop or warehouse
- Co-working space used by the company
- Service charges and parking for the business premises
- Rent for a branch or storage unit
- Rent for a temporary site office during a project
When you cannot claim
- Rent for the owner's home, unless a clear business part is agreed with your accountant
- A deposit, which is an asset to be returned, not rent
- Rent for premises used by a different company
Good to know
Pro tip: Send Finn the lease once. It sets up the monthly rent, the 5% withholding and the P.N.D.3 or P.N.D.53 date, and flags a month where the 50 Tawi certificate is missing.
Important: Ask your accountant whether any VAT appears on the landlord's documents and how it is treated, rather than assuming it can go on the P.P.30. Keep a copy of each 50 Tawi certificate you issue to the landlord with the month's records.
Related expenses
Stop guessing what you can claim in Thailand
AccountsOS automatically categorises expenses with Revenue Department (กรมสรรพากร)-aware rules and tells you exactly what is claimable.
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