# Can I claim Office Rent as a business expense in Thailand?

**Yes, fully claimable.** Yes. Rent for business premises is a cost. Withhold 5% from the rent and remit it monthly.

Typical amount: Depends on the area and size. Leases often add a service charge, which is recorded with the rent. On a monthly rent of 20,000 baht, the company withholds 1,000 baht, pays the landlord 19,000 baht and remits the 1,000 baht with the withholding return.

## 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.

Source: https://www.rd.go.th/english/6044.html

## Related expenses

- [Accounting and Audit Fees](https://accounts-os.com/th/expenses/accounting-audit-fees-thailand)