Reference documents consulted on 7 September 2026. This guide presents families of solutions, not an exhaustive list nor personalised legal, tax or banking advice. The rules, the contracts and your situation must be checked before any commitment.
Condominium: check the foreign quota
An eligible foreign national may acquire a unit in a registered condominium, within the legal limit of 49% of the total floor area of the building’s units held by foreigners. This is not 49% of the number of apartments. Check the quota available at transfer, the unit’s title and the documentary conditions of eligibility. The bank evidence of the source of funds must correspond to the acquisition route used.
Villa and leasehold: read the term acquired
For an ordinary property lease, the maximum initial term is 30 years. A listing stating ‘30 + 30 + 30’ does not constitute an acquired 90-year right: the validity and conditions of future commitments must be examined. Have the registration, the rights over the building, subletting, assignment and what happens on death checked. Our cautious approach is to calculate the firm term separately from any proposed renewals.
Source: Official Thai portal · Property acquisition and leasing
Land and specific rights
Direct land ownership by a foreign national is in principle restricted. Framed exceptions and specific authorisations exist, in particular within certain projects benefiting from a BOI approval; they are not a general route for every villa. Other usage rights or rights over constructions may require a specialist study. A purchase in the name of a Thai spouse does not automatically make the foreign spouse an owner. The title, the purpose of the project and the protection of each party must be validated.
Sources: Department of Lands · Guide to foreign acquisitions · BOI Thailand · Land authorisations for approved companies
Thai company: genuine shareholders
A local structure must comply with the rules on activity, ownership and foreign participation. Thai shareholders who act merely as nominees do not constitute an acceptable arrangement. The authorities monitor these practices, particularly in property and tourism. Before holding through a company, request an independent analysis of the actual capital contributions, the governance, the authorised activity and the accounting obligations. Holding shares is not the same as owning the property personally.
Deposit, French loan and international financing
The deposit and expressly accepted French financing can be compared. There are also targeted international offers: UOB in particular publishes a solution for Thai condominiums with conditions on income, age and eligibility. This guarantees neither access for a French resident, nor acceptance of the chosen unit. Request an individualised study, the currency, the total cost, the guarantee, the term and the transfer conditions before building your budget on this loan.
Sources: UOB · International financing of condominiums in Thailand · Ministry of the Economy · Understanding property loans
Construction schedule and hotel management
Our comparison separates the price of the property right, the construction schedule and the management contract. If the developer accepts several payments, check the completion balance, the remedies in the event of delay and the guarantees actually granted. For a hotel product, ask who operates it, what you own, the authorisations, the fees, access to the accounts and the limits on personal use. An advertised commercial income must not be treated as certain rent in your repayment plan.
Declarations and taxation France–Thailand
Tax residence, the nature of the income and the method of holding govern the analysis. Personal rents, business income and dividends from a company must be distinguished. The France–Thailand treaty allocates the taxing rights and provides for the treatment of double taxation; it does not mean a general absence of declaration in France. Have the local and French consequences, the disposal costs and the reporting obligations quantified before discussing net yield after tax.
Sources: DGFiP · Consolidated France–Thailand tax treaty · DGFiP · Taxation of foreign-source income
Our support for Thailand
We start from your intended use: residence, letting or operating contract. We prepare a comparison of the total price, the charges, the term of the right and the management conditions. The points to pass on to your lawyer include the title, any quota, the lease and the fund-transfer documents. The credit assumptions are kept separate from the offers received; the lender’s agreement and the legal validations precede any commitment that depends on them.
Your questions
A few pointers to move forward.
Do all apartments allow foreign ownership?
No. In particular, a registered condominium, an eligible unit, an available quota and the documents required for acquisition are needed. A hotel room or a marketed apartment does not by itself prove the existence of this right.
Is a renewable lease equivalent to a guaranteed 90 years?
No. The firm term and the renewal promises must be distinguished. The contract and the registration should be analysed; renewal must not be factored into the value as a certainty.
Does a French company remove Thai restrictions?
No. A foreign company does not allow the local holding and operating conditions to be ignored. Legal feasibility must be established before the tax or banking analysis.