Koh Samui · Real estate · Legal · Accounting
One office for your property on Koh Samui
Agent, lawyer and accountant in one team. We find the property, check the title, set up how you own it and keep the filings in order every year after.
What we do
Three disciplines working from one file
Real Estate
Villas, apartments and land across the island. Every listing shows the title deed and the ownership route open to foreign buyers.
View properties →
Legal
Title searches, purchase contracts, leases and company structures, handled by a Thai-licensed lawyer and explained in plain English.
Legal services →
Accounting
Bookkeeping, tax returns and the annual audit for the company or lease that holds your property, plus rental income tax.
Accounting services →How a purchase runs
From first enquiry to the second tax year
The same people stay on your file the whole way. Nobody starts from zero on facts another colleague already has.
- 01
Real Estate · Day 0
Enquiry and brief
Budget, areas, visa status and how you want to own. We shortlist before the first viewing.
- 02
Real Estate + Legal · Weeks 1–4
Viewings and offer
We negotiate the price while our lawyer already checks which ownership route fits the property.
- 03
Legal · Weeks 4–6
Title and structure
Land Office search, encumbrances, road access, building permit, and the lease or company set-up.
- 04
Legal · Week 6
Contract and deposit
One contract, reviewed by our own lawyer before any money moves.
- 05
Legal + Accounting · Weeks 8–12
Transfer
At the Land Office: fees and taxes checked, title registered, keys handed over.
- 06
Accounting · Every year
After transfer
Annual accounts, audit, tax returns and the paper trail behind your structure, kept current.
Why it matters now
Since 1 August 2026, company paperwork has to hold up
The Department of Business Development now asks Thai shareholders and directors for bank statements when company filings are made, and checks that the money actually moved. Surat Thani is in the first group of provinces under review.
If you own through a Thai company, the structure and the paper trail behind it matter more than ever. Our lawyer sets it up correctly, and our accountant keeps it documented every year.
How we keep structures documented →
Source: Department of Business Development, reported by The Nation, August 2026.
Real Estate
Properties for sale on Koh Samui
Every listing shows the title deed and the ownership route open to a foreign buyer, so you know what you can own before you view.
Sample listings for layout review. Replace with real properties and photos before launch.
No properties match these filters. Try another area or type.
Legal
A Thai-licensed lawyer on your side of the table
Property law, contracts and company work for foreign buyers and owners on Koh Samui. We explain every document in English before you sign it.
Title search and due diligence
We check the deed at the Land Office: who owns it, the boundaries, and any mortgage, lease or servitude registered against it. We also confirm legal access to a public road and compare the building with its permit.
Land Office search · Encumbrance check · Access and permit check · Written report in English
Purchase agreements
We draft or review the contract, tie payments to milestones and make sure your deposit is protected if the seller cannot transfer.
Draft or review · Deposit terms · Payment schedule · Negotiation support
Leasehold, usufruct and superficies
For buyers who cannot own land: we draft and register a lease of up to 30 years, or a usufruct and superficies, at the Land Office so your right holds against any later owner of the land.
Drafting · Land Office registration · Renewal clauses explained
Condominium freehold
For apartments: we confirm the foreign quota is still open, check the building’s accounts and arrange the Foreign Exchange Transaction Form with your bank.
Quota check · Juristic person accounts · FET form
Transfer at the Land Office
We attend the transfer, check that fees and taxes are calculated correctly, and receive the registered title on your behalf.
Fee and tax check · Attendance · Power of attorney if you are abroad
Company registration
Thai limited companies with shareholder agreements and a registered address, set up with shareholders whose investment can be documented.
Registration · Shareholder agreement · Registered address
Shareholder and director documentation
Since August 2026 Thai shareholders and directors have to show bank statements when company filings are made. We prepare the paper trail so filings are accepted.
Proof of funds · Filing preparation · Review of existing structures
Work permits and visas
Work permit applications for company staff, and visa applications and extensions for owners and their families.
Work permits · Visa applications · Extensions
Thai wills
A will under Thai law for your assets in Thailand, written to sit alongside your will at home.
Drafting · Executor appointment · Coordination with your home will
Disputes
Problems with a developer, contractor or tenant: letters, negotiation and, where needed, court.
Demand letters · Negotiation · Litigation
How a legal mandate works
Scope and fee first, then the work
- 01
Book an appointment
Tell us what it is about and which documents you have. We read them before we meet.
- 02
Written scope and fee
You get the scope and fee in writing and decide whether to go ahead.
- 03
Report in English
We do the work and report what we found and what we recommend, before anything is signed.
Accounting
Accounts and tax for the structure that holds your property
A Thai company or rental income comes with monthly and annual filings. We keep them complete and on time, and send you a short summary in English.
Bookkeeping
Monthly bookkeeping from your receipts, invoices and bank statements, in Thai for the authorities and summarised in English for you.
Monthly ledger · Bank reconciliation · English summary
Monthly tax returns
Withholding tax, VAT if the company is registered, and social security contributions for staff, filed by the monthly deadlines.
PND 1, 3, 53 · PP 30 · Social security
Annual financial statements and audit
Year-end accounts prepared and audited by a licensed auditor, approved at the shareholders’ meeting and submitted to the Department of Business Development.
Financial statements · Audit · AGM minutes · Shareholder list
Corporate income tax
Half-year and annual corporate income tax returns, with the tax planned rather than discovered at year-end.
PND 51 · PND 50
Proof-of-funds file
A file showing where each shareholder’s capital came from and when it arrived, ready for the bank statement checks the DBD now runs.
Capital trail · Bank statements · Annual update
Low-activity and closing companies
A company that only holds a villa still has to file every year. We handle low-activity filings, or close a company properly when it is no longer needed.
Annual filings · Deregistration · Liquidation
Rental income tax
Tax on rental income from your villa or apartment, calculated with the deductions you are entitled to, whether you live in Thailand or abroad.
Calculation · Filing · Withholding tax certificates
Land and building tax
We check the annual assessment from the local authority and make sure it is paid on time.
Assessment check · Payment
Personal income tax
Annual returns for tax residents, including the rules on foreign income brought into Thailand.
PND 90 / 91 · Foreign income review
Working with your adviser at home
Statements and summaries in English that your tax adviser abroad can use for your home-country return.
Annual summary · Supporting documents
Filing calendar
What a Thai company files, and when
For a company with a 31 December year-end. A company that only holds property is not exempt.
| Filing | Form | Due |
|---|---|---|
| Withholding tax on salaries and payments | PND 1 · 3 · 53 | 7th of the following month (e-filing: 15th) |
| VAT, if registered | PP 30 | 15th of the following month (e-filing: 23rd) |
| Social security contributions | SPS 1-10 | 15th of the following month |
| Half-year corporate income tax | PND 51 | Within 2 months of 30 June |
| Shareholders’ meeting approving the accounts | AGM | Within 4 months of year-end |
| Shareholder list | Bor Or Jor 5 | Within 14 days of the meeting |
| Audited financial statements to the DBD | Sor Bor Chor 3 | Within 1 month of the meeting |
| Annual corporate income tax | PND 50 | Within 150 days of year-end |
Deadlines can change; confirm current dates with us.
FAQ
Questions we hear every week
Short answers to the questions buyers and owners ask most. Every situation is different, so treat these as a starting point and book an appointment for yours.
Buying and ownership
Can a foreigner own property on Koh Samui?
Not land in your own name. You can own an apartment freehold if it falls within the building’s foreign quota of 49 % of the total unit area.
For villas and land the usual routes are a registered lease of up to 30 years, a superficies that lets you own the house separately from the land, or a Thai company with genuine Thai shareholders. We explain which route fits before you make an offer.
What is a Chanote, and which title deeds should I avoid?
A Chanote (Nor Sor 4 Jor) is the strongest title: full ownership with surveyed boundaries, registered at the Land Office. A Nor Sor 3 Gor also allows a sale or a registered lease, but its boundaries are less precise; it can often be upgraded.
Plots held on weaker documents such as Sor Kor 1 or Por Bor Tor 5 cannot be transferred safely, and we advise against them.
What does buying cost on top of the price?
At the Land Office: a 2 % transfer fee on the officially appraised value, either 3.3 % specific business tax (if the seller has owned the property for less than five years) or 0.5 % stamp duty, and withholding tax on the seller’s side. Who pays what is agreed in the contract.
Registering a lease costs 1 % of the total rent plus 0.1 % stamp duty. Legal and accounting fees come on top and are quoted in writing.
Who pays the agent’s commission?
The seller. As a buyer you pay nothing for the real estate side. Legal and accounting work is billed separately, and you get the quote in writing before we start.
How long does a purchase take?
For a resale property, usually four to eight weeks from accepted offer to transfer at the Land Office. Most of that time goes into the title search and moving funds from abroad. Off-plan purchases follow the construction schedule.
Can I buy through my own Thai company?
Only if the company is genuine: Thai shareholders must hold at least 51 % and invest their own, traceable money. Using nominee shareholders is a criminal offence.
Since 1 August 2026 the Department of Business Development checks bank statements of Thai shareholders and directors when filings are made, and Surat Thani is among the provinces under review. We set up companies that pass these checks, or recommend a lease instead.
Legal
What does your title search cover?
Ownership and boundaries at the Land Office, mortgages, leases and servitudes registered against the plot, legal access to a public road, any court orders on the title, and the building permit compared with what was built. You get a written report in English before you pay a deposit.
Is a 30-year lease renewable?
Thai law limits a registered lease to 30 years at a time. A renewal option can be written into the contract, but it is a promise by the current owner and is not registered automatically. We draft leases so your position is as strong as the law allows, and we explain the limits plainly.
Do I need a Thai will?
If you own assets in Thailand, a Thai will makes it much simpler for your heirs to deal with the Land Office and Thai banks. It covers only your Thai assets and is written to sit alongside your will at home.
Accounting and tax
What does a Thai company have to file each year?
Monthly withholding tax returns, VAT returns if it is registered for VAT, and social security if it has staff. Twice a year corporate income tax (PND 51 and PND 50). Once a year audited financial statements, approved at a shareholders’ meeting within four months of year-end and submitted to the DBD within one month of that meeting.
This applies even if the company only holds a villa. See the filing calendar →
Do I pay tax on rental income from my villa?
Yes. Rental income from property in Thailand is taxable in Thailand, whether or not you live here. We calculate the tax with the deductions you are entitled to and file the return. Renting by the night also raises licensing questions, which our lawyer can answer.
Can you work with my tax adviser at home?
Yes. We provide statements and summaries in English that your adviser can use for your home-country return.
Book an appointment
Tell us what you need, and we come prepared
Choose a branch, pick a time and describe your situation. The colleague you meet reads it before the appointment and prepares what you need.
Team view
Appointment requests
Every request with the answers the client gave, sorted by date. Read it before the meeting and set the status once it is confirmed.