Buyer's and Owner's guides


The Thai law imposes that only Thai people can access to the full ownership of a land. These restrictions applying only to the lands, the purchaser will thus have the possibility of registering the built in clean name and to profit thus from a real right.

There are thus several possibilities allowing a foreigner to acquire a land or a building/property in Thailand.

The constitution of a Thai company with Thai shareholders holding the majority of the social capital called “Freehold”.

The long term lease of the land with a renewal clause commonly called “Leasehold”.

Thai law allows foreigners to acquire a freehold apartment in their own name “Condominium Act”.


When the majority of the share capital (> 50%) is held by Thai shareholders, the company is considered as a Thai company.

The real estate restrictions of the Land Code and the business restrictions of the Foreign Business Act do not apply.

Therefore, the company can purchase lands.

Thailand has one of the most attractive real estate markets in the world, and any investment benefits from the boom in Thai tourism through the success of its seasonal rentals, allowing your assets to flourish.

Koh Samui, Koh Phangan, Phuket are expanding and have become exceptional destinations to ensure the value of your investment.

Shares in existing or non-existing companies (Thai Company Limited)

A Thai company can be created or bought by a foreigner, in order to carry out activities of purchase, real estate sales, to acquire movable and immovable goods, by respecting the regulation of the country and the authorized conditions.

Thus you will have the right, through these Thai companies to appear on a title deed (Chanot) for the purchase of a land or the purchase of a villa. Thus, foreigners will obtain a secure right to occupy the land on which the villa is built.

Thai law allows foreigners to hold the walls of their villa in their own name, registered with the Thai Land Office, thus ensuring you the total control of your investment.

We advise you to draw up a lease between the Thai company that you have created or bought in your name, in order to show your identity on the back of the title deed (Chanot). (Not mandatory).

There are likely to be changes in legislation that will facilitate the process, such as an increase in the maximum lease term, a relaxation of company law and access to real estate ownership by foreigners under certain conditions.

Buy a property in Thailand

– No income tax, if you stay less than 183 days in Thailand.

– No property tax

– Low property tax

– No inheritance tax

– No wealth tax

– No double taxation (Double Tax Agreement DTA), for more information about the facts and the list of countries concerned, please contact us.

– Low tax on property income. The tax is calculated according to the income received during the fiscal year. For more details, please contact us.

– Low construction cost from 20,000 THB per m2. Several things are to be taken into account : height, quality, etc…

(buildings with more than 20 units built in the last 20 years)

Since 1992, the Thai law allows foreigners to acquire an apartment in full ownership in their own name, thus holding a Thai title deed (Chanot)

A real right, which offers the advantages of an owner, for 30 years

The civil and commercial code provides for a lease of a maximum duration of 30 years which, once registered with the Land Office, constitutes a real right and is opposable to third parties in case of resale of the land during the term of the lease. The duration of the lease with the name of the lessee is recorded on the back of the title deed (public register). There is no distinction according to the quality of the lessee, the Thai or foreign lessee is subject to the same regime.

The lease allows a foreigner to have full use of the land for 30 years. The foreigner is free to build a house, to own it and to sublet the land (during the lease period). In case the Thai owner (lessor) resells the land during the term of the lease, or if the lessor dies, the said lease is applicable to the new lessor so that the lessee will continue to enjoy the lease until the end of the term written on the back of the title deed.

In a word, for 30 years the lessee is at home!

European buyers used to the concept of absolute ownership often tend to consider that 30 years is not enough. In this case, there are contractual mechanisms to renew the lease for additional periods of 30 years each.

The maximum lease term is 30 years. At the end of the lease, there is no automatic renewal. If the parties wish to renew their lease for an additional 30 years, it is actually the registration of a new lease agreement which requires action by both parties (signing a new agreement and registering it with the Land Office).

However, it is possible to add a renewal clause in the form of an option for the lessee for an additional 30 years. In order to be enforceable, the renewal clause must contain the price (or a precise formula for determining the price), otherwise it is simply an option to enter into negotiations without any obligation to renew on the part of the lessor in the event of a disagreement on the price.

– Changes in legislation are likely to facilitate the process, such as an increase in the maximum lease term, a relaxation of corporate law and access to real estate ownership by foreigners under certain conditions.

The building permit must be issued in the name of the person who leases the land, i.e. the buyer, so the building permit will confirm the ownership of the building.

A foreigner will own the building in his own name for the duration of the lease (renewable), or until the date of the sale of his house.

– It is important to keep the invoices, the construction estimates because this will allow to make the accounting entries and also to evaluate the property at the date of the sale.

– If the lessor does not wish to renew the lease, he is obliged to buy back the building (to be defined in the clauses).


Over the past 3 years, Gates Asia has become a leading player in the Thai real estate market on the islands of Koh Samui and Koh Phangan.

Aware of the globalisation phenomenon of semi-high-end and high-end real estate, our brand has been able to respond and satisfy a clientele wishing to invest in a destination offering more favourable laws and taxation for owners and investors.

Our premium location and communication capabilities have enabled us to quickly offer a global digital solution, guaranteeing the results of our sales force.

Gates Asia is expanding with a nationwide real estate selection, complemented by services that are essential to the successful completion and realisation of each project.

Our achievement allows us to duplicate our model and know-how in the most sought-after destinations, thus establishing our presence on a national level:

Bangkok, Chiang Mai, Hua Hin, Phuket, Krabi, Koh Samui, Koh Phangan.

The reopening of the borders, controlled by the Thai government, is based on a gradual restoration, which already favours the interest of a clientele with high purchasing power, encouraging us to quickly establish our agency network.



Currently, each traveller arriving in Thailand must spend 15 nights in a quarantine hotel certified by the authorities, after obtaining a Certificate of Entry (COE) which is an authorization issued by the Thai Embassy during the Covid-19 pandemic.

By landing directly in Phuket or Bangkok, it is possible to carry out quarantine in different types of accommodation ranging from standard to high-end.

Many foreigners have travelled to Thailand between November and February, quarantining in a hotel with a balcony before enjoying the charms of the Kingdom of Siam in complete freedom.

The government has already put in place an action plan, called “Welcome back to Thailand” and announcing a reopening without quarantine for vaccinated people from October 2021.

Numbers / Figures updated on 04/03/2021

Total cases


Thailand’s dynamic real estate market is growing steadily.

Its solid economy with a growth almost three times higher than France over the last 15 years, non-existent unemployment, public debt and controlled inflation makes it the second largest economy in ASEAN.

Its fast-growing tourism sector is another major asset, combined with its advantageous property tax system.

1. Residential Investment

Expatriates, families or retirees, Thailand is attracting more and more foreigners, who are attracted by the attractive cost of living as well as by the exceptional quality of life.

Thailand has successfully developed its real estate market over the last 15 years and now offers a varied offer with different types of accommodation.

2. Resort investment

Investing in a holiday home means having a second home for a few weeks of the year, and enjoying rental income the rest of the time.

This type of investment is becoming increasingly popular with people who want to combine rental income with personal use.

In this way, they benefit from their investment both personally and financially.

3. Rental investment

Due to the increasing demand from locals and foreigners, rental investment has become a way to diversify one’s real estate portfolio while ensuring a return on investment.

Thailand is considered to have one of the most attractive rental property markets in the world.

Gates Asia Services Real Estate Thailand Rental Sale


Professional Photography


A recent study shows that 70% of the time spent on research
real estate is dedicated to the study of photos, professional photos are 7 times more consulted. A professional photographer is at the service of our sellers during the mandate period. Their property will be highlighted with HD images and a professional eye. They will be used to disseminate it on all our real estate sites and/or rentals.
“A picture is worth a thousand words”


Drone has become an innovative communication solution. It offers an obvious interest in locating a property, land or institution in its environment. But also capture incredible images in HD and produce promotional films, which will attract the attention.

Photography Services Koh Samui Real Estate Thailand
Photography Services Koh Samui Real Estate Thailand
Photography Services Koh Samui Real Estate Thailand
Photography Services Koh Samui Real Estate Thailand