Révisé par ThaiLawOnline, un cabinet d'avocats thaïlandais agréé exerçant en Thaïlande depuis 2006. Avocate thaïlandaise en charge du dossier : Wichuda Atthamethakon, LL.M., licence du barreau thaïlandais 3149/2556.
Dernière mise à jour le 5 septembre 2026
Por Bor Tor 5 (ภ.บ.ท.5, also written P.B.T.5, PBT5 ou Phor Bor Thor 5) is a receipt showing that an occupier of land has paid local development tax to the sub-district administration, and it is not a title document of any kind. It records who was taxed for a plot, not who owns it, and much PBT5 land is in fact state or forest land that nobody may own. Foreigners meet it when a cheap hillside or beachfront plot is offered with “papers” that turn out to be a tax stub.
Table des matières
What a Por Bor Tor 5 receipt actually proves
The document comes from the tax system, not the land system. Under the old local development tax, the occupier of unregistered land declared the plot to the tambon administration (the Aor Bor Tor or municipality) and paid a small annual tax. The receipt was form Por Bor Tor 5. The Land Department had no part in it: nothing was surveyed, no boundaries were fixed and no ownership was examined. The area on the form is the occupier’s own estimate.
Because the Land Code recognises ownership only through documents issued by the Land Department (Chanote, Ni Sor 3 Gor, Nor Sor 3), a PBT5 holder has at most a bare possessory claim, and often not even that. Paying tax on land does not create a right to it. Where the plot lies inside a forest reserve, a national park or military land, the occupier can be removed and prosecuted however many receipts have been paid.
Le Taxe foncière et immobilière Act B.E. 2562 replaced the local development tax from 2020, so PBT5 forms are no longer issued. Old ones still circulate and are still shown to buyers as if they were deeds.
How foreigners meet PBT5 land and what to check
PBT5 plots are sold cheaply, often in Phuket, Koh Samui, Koh Chang and Pai, where the good land was taken decades ago. The seller offers the receipt, a hand-drawn sketch and sometimes a village headman’s letter. The “transfer” is a change of the taxpayer’s name at the tambon office, and the Bureau foncier will register nothing: no sale, no lease, no hypothèque, no usufruct, no superficie.
For a foreigner, who cannot own land in any event, this is the worst of both worlds: no registrable right for the money paid, and a plot the state may reclaim. A Thai spouse or company buying PBT5 land simply becomes the next taxpayer without a title.
The minimum checks are a search at the provincial Land Office for any existing document over the area, an enquiry with the Royal Forest Department and the Aor Bor Tor as to whether the land is inside a reserve, and a look at the historical aerial photographs the Land Department uses to judge occupation. A full vérification préalable de la propriété usually ends with advice to walk away.
How PBT5 compares with Sor Kor 1
People confuse PBT5 with Sor Kor 1, the pre-1972 possession claim certificate. Both are weak, but Sor Kor 1 is a Land Department record of occupation that can sometimes be converted into a Nor Sor 3 or Chanote through the Land Office or the civil court. A PBT5 receipt has no such route. The occupier can apply for a title when the government announces a survey in the area, but only if the land is not public, forest or military land, and approval is never guaranteed.
| Document | Issued by | Registrable at Land Office |
|---|---|---|
| Por Bor Tor 5 | Tambon administration (tax) | Non |
| Sor Kor 1 | Land Department (1954 claim) | No, but may be upgraded |
| Nor Sor 3 / Nor Sor 3 Gor | Département des terres | Yes: sale, lease, mortgage |
| Chanote | Département des terres | Yes: full ownership |
When it goes wrong, the buyer holds a claim that no court will protect against the state and no office will transfer. Recovering the money means suing the seller for the price, and that claim is only as good as the seller’s assets.
Foire aux questions
Can a foreigner buy Por Bor Tor 5 land in Thailand?
No. A foreigner cannot own land under the Land Code, and PBT5 land cannot be registered at the Land Office in anyone’s name. Even a lease or usufruct, which a foreigner could register on Chanote land, is impossible on a PBT5 plot because there is no title to register it against.
Can Por Bor Tor 5 be upgraded to a Chanote?
Rarely. An occupier may apply when the Land Department runs a survey in the area, but only if the plot is not forest reserve, public land or military land, and the department may refuse. Unlike Sor Kor 1, a PBT5 receipt is not itself evidence of a pre-1954 claim that the courts can convert into a title.
Is Por Bor Tor 5 the same as a title deed?
No. A title deed (Chanote or Nor Sor 3 Gor) is issued by the Land Department after a survey and proves ownership or a possessory right. A PBT5 form is a tax receipt from the tambon office and proves only that someone paid local development tax on the plot.
Voir aussi : Chanote (Nor Sor 4 Jor), Sor Kor 1, Ni Sor 3, Code foncier, Por Bor Tor 5 en Thaïlande ET Titres de propriété en Thaïlande.
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