In Thailand, there is a tax on income from renting out real estate. Moreover, the rate of this tax for a foreigner depends on the status of a citizen - a resident or non-resident.
If you are a non-resident alien and do not live in Thailand for more than 180 days a year, then your tax will be 15% on rental income.
If you are a foreigner, a resident and live in Thailand for more than 180 days a year, you can get a TIN or as it is called TAX ID in Thailand and pay tax on a progressive scale from 5 to 35%, depending on the total income for the year.
If you rent out your property yourself or via a real estate agency, then you will have to pay income tax yourself.
If your property is managed by a hotel operator or management company, then as a rule, it pays you rental income for withholding income tax.