{"id":6502,"date":"2026-09-05T19:03:12","date_gmt":"2026-09-05T12:03:12","guid":{"rendered":"https:\/\/www.thailawonline.com\/glossary\/por-bor-tor-5\/"},"modified":"2026-09-05T19:26:25","modified_gmt":"2026-09-05T12:26:25","slug":"por-bor-tor-5","status":"publish","type":"page","link":"https:\/\/www.thailawonline.com\/fr\/glossary\/por-bor-tor-5\/","title":{"rendered":"Por Bor Tor 5 (P.B.T.5) : Quittance de taxe fonci\u00e8re, pas un titre de propri\u00e9t\u00e9"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><p><strong>Por Bor Tor 5<\/strong> (\u0e20.\u0e1a.\u0e17.5, also written <em>P.B.T.5<\/em>, <em>PBT5<\/em> ou <em>Phor Bor Thor 5<\/em>) 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 &#8220;papers&#8221; that turn out to be a tax stub.<\/p><\/p>\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Table des mati\u00e8res<\/h2><nav><ul><li><a href=\"#what-a-por-bor-tor-5-receipt-actually-proves\">Ce qu'un re\u00e7u Por Bor Tor 5 prouve r\u00e9ellement<\/a><\/li><li><a href=\"#how-foreigners-meet-pbt5-land-and-what-to-check\">Comment les \u00e9trangers rencontrent PBT5 land et que v\u00e9rifier<\/a><\/li><li><a href=\"#how-pbt5-compares-with-sor-kor-1\">Comment le PBT5 se compare au Sor Kor 1<\/a><\/li><li><a href=\"#frequently-asked-questions\">Foire aux questions<\/a><\/li><\/ul><\/nav><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"what-a-por-bor-tor-5-receipt-actually-proves\">Ce qu'un re\u00e7u Por Bor Tor 5 prouve r\u00e9ellement<\/h2>\n\n\n<p class=\"wp-block-paragraph\"><p><strong>The document comes from the tax system, not the land system.<\/strong> Under the old local development tax, the occupier of unregistered land declared the plot to the tambon administration (the <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/aor-bor-tor\/\">Aor Bor Tor<\/a> 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&#8217;s own estimate.<\/p><\/p>\n\n\n<p class=\"wp-block-paragraph\"><p>Because the Land Code recognises ownership only through documents issued by the Land Department (Chanote, <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/nor-sor-3-gor\/\">Ni Sor 3 Gor<\/a>, 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.<\/p><\/p>\n\n\n<p class=\"wp-block-paragraph\"><p>Le <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/land-and-building-tax\/\">Taxe fonci\u00e8re et immobili\u00e8re<\/a> 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.<\/p><\/p>\n\n\n<h2 class=\"wp-block-heading\" id=\"how-foreigners-meet-pbt5-land-and-what-to-check\">Comment les \u00e9trangers rencontrent PBT5 land et que v\u00e9rifier<\/h2>\n\n\n<p class=\"wp-block-paragraph\"><p><strong>PBT5 plots are sold cheaply<\/strong>, 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&#8217;s letter. The &#8220;transfer&#8221; is a change of the taxpayer&#8217;s name at the tambon office, and the <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/land-office\/\">Bureau foncier<\/a> will register nothing: no sale, no lease, no <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/mortgage\/\">hypoth\u00e8que<\/a>, no usufruct, no <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/superficies-right\/\">superficie<\/a>.<\/p><\/p>\n\n\n<p class=\"wp-block-paragraph\"><p>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.<\/p><\/p>\n\n\n<p class=\"wp-block-paragraph\"><p>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 <a href=\"https:\/\/www.thailawonline.com\/fr\/due-diligence-in-thailand\/\">v\u00e9rification pr\u00e9alable de la propri\u00e9t\u00e9<\/a> usually ends with advice to walk away.<\/p><\/p>\n\n\n<h2 class=\"wp-block-heading\" id=\"how-pbt5-compares-with-sor-kor-1\">Comment le PBT5 se compare au Sor Kor 1<\/h2>\n\n\n<p class=\"wp-block-paragraph\"><p>People confuse PBT5 with <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/sor-kor-1\/\">Sor Kor 1<\/a>, 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.<\/p><\/p>\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Document<\/th><th>\u00c9mis par<\/th><th>Registrable at Land Office<\/th><\/tr><\/thead><tbody><tr><td>Por Bor Tor 5<\/td><td>Tambon administration (tax)<\/td><td>Non<\/td><\/tr><tr><td>Sor Kor 1<\/td><td>Land Department (1954 claim)<\/td><td>No, but may be upgraded<\/td><\/tr><tr><td>Nor Sor 3 \/ Nor Sor 3 Gor<\/td><td>D\u00e9partement des terres<\/td><td>Yes: sale, lease, mortgage<\/td><\/tr><tr><td>Chanote<\/td><td>D\u00e9partement des terres<\/td><td>Yes: full ownership<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n<p class=\"wp-block-paragraph\"><p>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&#8217;s assets.<\/p><\/p>\n\n\n<h2 class=\"wp-block-heading\" id=\"frequently-asked-questions\">Foire aux questions<\/h2>\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list\">\n<div id=\"faq-question-1\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Un \u00e9tranger peut-il acheter un terrain Por Bor Tor 5 en Tha\u00eflande ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>No. A foreigner cannot own land under the Land Code, and PBT5 land cannot be registered at the Land Office in anyone&#8217;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.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-2\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Est-ce que le Por Bor Tor 5 peut \u00eatre transform\u00e9 en Chanote ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Rarement. Un occupant peut faire une demande lorsque le d\u00e9partement des Terres effectue un relev\u00e9 dans la zone, mais seulement si la parcelle n'est pas une for\u00eat domaniale, un terrain public ou un terrain militaire, et le d\u00e9partement peut refuser. Contrairement au Sor Kor 1, un re\u00e7u PBT5 n'est pas en soi la preuve d'une revendication ant\u00e9rieure \u00e0 1954 que les tribunaux peuvent convertir en titre foncier.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-3\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Est-ce que le Por Bor Tor 5 est la m\u00eame chose qu'un titre de propri\u00e9t\u00e9 ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Non. Un titre de propri\u00e9t\u00e9 (Chanote ou Nor Sor 3 Gor) est d\u00e9livr\u00e9 par le d\u00e9partement foncier apr\u00e8s un arpentage et prouve la propri\u00e9t\u00e9 ou un droit de possession. Un formulaire PBT5 est un re\u00e7u fiscal de la mairie (tambon) et prouve seulement que quelqu'un a pay\u00e9 l'imp\u00f4t de d\u00e9veloppement local sur la parcelle.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<p class=\"wp-block-paragraph\"><p>Voir aussi\u00a0: <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/chanote\/\">Chanote (Nor Sor 4 Jor)<\/a>, <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/sor-kor-1\/\">Sor Kor 1<\/a>, <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/ns3\/\">Ni Sor 3<\/a>, <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/land-code\/\">Code foncier<\/a>, <a href=\"https:\/\/www.thailawonline.com\/fr\/por-bor-tor-5-in-thailand\/\">Por Bor Tor 5 en Tha\u00eflande<\/a> ET <a href=\"https:\/\/www.thailawonline.com\/fr\/title-deeds-in-thailand\/\">Titres de propri\u00e9t\u00e9 en Tha\u00eflande<\/a>.<\/p><\/p>","protected":false},"excerpt":{"rendered":"<p>Por Bor Tor 5 (\u0e20.\u0e1a.\u0e17.5, also written P.B.T.5, PBT5 or Phor Bor Thor 5) is a receipt showing that an [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":214,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"pmpro_default_level":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","rank_math_focus_keyword":"por bor tor 5","rank_math_title":"Por Bor Tor 5 (PBT5): Tax Receipt, Not Title | ThaiLawOnline","rank_math_description":"Por Bor Tor 5 (PBT5) is a local land tax receipt, not a title deed. What it proves, why the Land Office will not register it and the risk of buying PBT5 land.","rank_math_breadcrumb_title":"","rank_math_canonical_url":""},"class_list":["post-6502","page","type-page","status-publish","hentry","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages\/6502","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/comments?post=6502"}],"version-history":[{"count":1,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages\/6502\/revisions"}],"predecessor-version":[{"id":6762,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages\/6502\/revisions\/6762"}],"up":[{"embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages\/214"}],"wp:attachment":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/media?parent=6502"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}