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Dernière mise à jour le 5 septembre 2026
Le Loi sur l'impôt foncier et immobilier BE 2562 (2019) (พระราชบัญญัติภาษีที่ดินและสิ่งปลูกสร้าง, phasi thi din lae sing pluk sang, often just land and building tax ou impôt foncier) is the law that since 1 January 2020 imposes an annual tax on the owner of land, a house or a condominium unit in Thailand, calculated on the government appraised value and collected by the local municipality or sub-district administration. It replaced the old house and land tax and the local development tax, and it applies to foreigners exactly as to Thais. Most owner-occupiers pay little or nothing; vacant land and investment property pay more.
Table des matières
How the Act taxes land and buildings
The tax is assessed on the appraised value by category of use. The Act sets ceilings: up to 0.15% for agricultural land, up to 0.3% for residential property, up to 1.2% for commercial, industrial and other use, and up to 1.2% for vacant or unused land. The rates actually applied by royal decree are far lower and rise in bands with value, so residential property has been taxed at between 0.02% and 0.1% and commercial property from 0.3%. The base is the appraised value of the land plus that of the building, not the market price.
An owner who lives in the property and is registered in its house book (tabien baan) is exempt on the first 50 million baht of combined land and building value, and on the first 10 million baht where the owner holds only the building on someone else’s land. The exemption applies to one dwelling per person. Vacant land is penalised: after three consecutive years unused, the rate rises by 0.3 percentage points and again every three years, up to a ceiling of 3%.
Paying the tax as a foreign owner
The local authority sends an assessment early in the year, based on its survey of the property’s use, and payment is due in April, at the municipality (tesaban), the Aor Bor Tor or, in Bangkok, the district office, or by bank transfer. A foreign condominium owner whose unit is appraised at 4 million baht and who is registered in the yellow house book pays nothing; the same owner renting the unit out pays a few hundred baht a year. A company holding a villa pays as “other use” unless it can show residential occupation.
Late payment attracts a surcharge that rises with the delay, up to 40% of the tax due, plus interest of 1% a month, and the authority can seize and sell property for unpaid tax. Because the tax is a charge on the property, a buyer inherits any arrears, and the Bureau foncier may ask for evidence of payment before registering a transfer.
The common mistake is to ignore the survey. The authority classifies use from what it sees, and a house left empty while the owner is abroad, or land bought for a future villa, can be assessed as vacant at the higher rate. An objection must be lodged within the period stated on the assessment, with evidence of residential or agricultural use.
Land and building tax compared with transfer taxes
Foreigners often confuse this annual tax with the sums paid at the Land Office when property changes hands. They are unrelated: the transfer fee, specific business tax, stamp duty and withholding tax are one-off charges on the transaction, while land and building tax recurs every year for as long as the property is owned.
| Utiliser | Ceiling rate in the Act | Typical position for a foreigner |
|---|---|---|
| Agricole | 0.15% | Rarely relevant; land cannot be owned |
| Residential | 0.3% | First 50 million baht exempt if registered in the house book |
| Commercial or other | 1.2% | Applies to company-held villas and short-term rentals |
| Vacant or unused | 1.2%, rising to 3% | Applies to land bought and left empty |
The Act also abolished the old local development tax and its Por Bor Tor 5 receipts, which is why paying tax on land has never been, and is still not, proof of owning it.
Foire aux questions
Do foreigners pay land and building tax in Thailand?
Yes, on the same basis as Thais. A foreigner who owns a condominium unit, or a house on leased land, is assessed by the local authority on the appraised value. An owner-occupier registered in the house book is exempt on the first 50 million baht of value, so most foreign condominium owners pay nothing or a few hundred baht a year.
When is land and building tax due in Thailand?
The local authority issues assessments early in the year and payment is due in April. It is paid at the municipality, sub-district administration or Bangkok district office, or by bank transfer. Late payment adds a surcharge of up to 40% and interest of 1% a month.
How much is land and building tax on a condo in Thailand?
Residential property is taxed at bands starting at 0.02% of appraised value, after the 50 million baht exemption for an owner who lives there and is registered in the house book. A rented unit appraised at 4 million baht is taxed at about 800 baht a year; an owner-occupied one usually pays nothing.
Voir aussi : Appraised value, Property transfer fee and taxes, Tabien baan, Por Bor Tor 5 ET Property Tax in Thailand.
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