30+30+30 Leasehold Drafting for Foreigners

สัญญาเช่า 30+30+30 ปีสำหรับต่างชาติ · § Instrument
Quick Answer
Triple-layer lease (30 + option 30 + option 30) + Land Office registration · From THB 35,000 · Registration fee 1% of total rent.
Timeline: Title search 3–5 d · Drafting 5–7 d · Registration 1 d
Official fee: 1% lease registration fee + 0.1% stamp duty on total rent for full term
Legal Basis
CCC §540 (max 30-yr lease) · Commercial Lease Act B.E. 2542 (50 yr renewable 50) · Land Office registration mandatory for leases > 3 years.
Who Needs This
Foreigners seeking long-term occupancy without freehold / villa buyers in Phuket, Samui
Required Documents
- Original title deed
- IDs/passports of both parties
- Company affidavit (if applicable)
- Spouse consent
- Location map + property photos
Common Pitfalls
- Supreme Court 2288/2560 held renewal options not binding on heirs — structure with superficies/usufruct backup
- Full upfront rent = Revenue Dept re-characterises as sale → 3.3% SBT
- Unregistered lease enforceable only 3 yrs per CCC §538
Typical Use-cases
- 90-yr Phuket villa lease
- BOI factory lease at Amata 50+50
- Silom shophouse for retail
FAQ
- Is 30+30+30 truly enforceable?
- First 30 fully binding · years 31–90 are options requiring re-registration every 30 yrs, not automatic — careful drafting essential.
- Can a foreigner build on leased land?
- Yes via superficies (§1410) — the house is owned by the foreigner for 30+30 yrs.
- Can lease rights pass to heirs?
- Only if stated in registered lease + will — otherwise rights end on lessee's death (CCC §544).
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Official sources — legal services
The information on this page follows the official sources below. Always check the latest version before you file.
- สำนักงานศาลยุติธรรม— Office of the Judiciary
- กระทรวงยุติธรรม— Ministry of Justice
- สภาทนายความในพระบรมราชูปถัมภ์ — ทนายความผู้ทำคำรับรองลายมือชื่อและเอกสาร— Lawyers Council of Thailand
- สำนักงานคณะกรรมการกฤษฎีกา — ฐานข้อมูลกฎหมายไทย— Office of the Council of State
- ราชกิจจานุเบกษา — ประกาศและกฎหมายที่มีผลบังคับ— Royal Thai Government Gazette
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Frequently asked questions
- Can a foreigner own 100% of a Thai company?
- Generally no for activities listed in the Foreign Business Act, where majority foreign ownership requires a Foreign Business Licence, a BOI promotion, or treaty rights such as the US–Thailand Treaty of Amity. Manufacturing and certain export activities are largely open, and BOI-promoted activities can permit full foreign ownership together with land-holding and visa privileges, so the right structure depends on the specific activity.
- What is the minimum registered capital for a Thai company?
- There is no general statutory minimum for a Thai-majority company, but practical thresholds apply: THB 2 million of paid-up registered capital per foreign work permit, or THB 1 million if the foreigner is married to a Thai national, and THB 3 million per foreign shareholder for a Foreign Business Licence. Capital should therefore be planned around the visa and work-permit outcome you need, not the incorporation minimum.
- How long does company registration take?
- Registration at the Department of Business Development can be completed within one to three working days once the name reservation, shareholder documents and company objectives are ready, and the VAT registration and social security registration follow afterwards. The realistic end-to-end timeline including bank account opening is two to six weeks, with the bank account usually being the slowest step for foreign directors.
- What ongoing accounting obligations does a Thai company have?
- Every Thai company must keep statutory accounts, file monthly withholding tax (PND 1, 3, 53) and VAT (PP 30) returns by the middle of the following month, file the half-year corporate income tax return (PND 51) and the annual return (PND 50), and have its financial statements audited by a Thai CPA and filed with the DBD each year. Dormant companies are not exempt — nil returns and an audited statement are still required.






