{"id":6519,"date":"2026-09-05T19:04:22","date_gmt":"2026-09-05T12:04:22","guid":{"rendered":"https:\/\/www.thailawonline.com\/glossary\/land-and-building-tax\/"},"modified":"2026-09-05T19:25:30","modified_gmt":"2026-09-05T12:25:30","slug":"land-and-building-tax","status":"publish","type":"page","link":"https:\/\/www.thailawonline.com\/th\/glossary\/land-and-building-tax\/","title":{"rendered":"\u0e1e\u0e23\u0e30\u0e23\u0e32\u0e0a\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e14\u0e34\u0e19\u0e41\u0e25\u0e30\u0e2d\u0e32\u0e04\u0e32\u0e23 \u0e1e.\u0e28. 2562 (2019)"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><p>\u0e40\u0e14\u0e2d\u0e30 <strong>\u0e1e\u0e23\u0e30\u0e23\u0e32\u0e0a\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e14\u0e34\u0e19\u0e41\u0e25\u0e30\u0e2d\u0e32\u0e04\u0e32\u0e23 \u0e1e.\u0e28. 2562 (2019)<\/strong> (\u0e1e\u0e23\u0e30\u0e23\u0e32\u0e0a\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e14\u0e34\u0e19\u0e41\u0e25\u0e30\u0e2a\u0e34\u0e48\u0e07\u0e1b\u0e25\u0e39\u0e01\u0e2a\u0e23\u0e49\u0e32\u0e07, <em>phasi thi din lae sing pluk sang<\/em>, often just <em>land and building tax<\/em> \u0e2b\u0e23\u0e37\u0e2d <em>\u0e20\u0e32\u0e29\u0e35\u0e17\u0e23\u0e31\u0e1e\u0e22\u0e4c\u0e2a\u0e34\u0e19<\/em>) 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.<\/p><\/p>\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>\u0e2a\u0e32\u0e23\u0e1a\u0e31\u0e0d<\/h2><nav><ul><li><a href=\"#how-the-act-taxes-land-and-buildings\">How the Act taxes land and buildings<\/a><\/li><li><a href=\"#paying-the-tax-as-a-foreign-owner\">Paying the tax as a foreign owner<\/a><\/li><li><a href=\"#land-and-building-tax-compared-with-transfer-taxes\">Land and building tax compared with transfer taxes<\/a><\/li><li><a href=\"#frequently-asked-questions\">\u0e04\u0e33\u0e16\u0e32\u0e21\u0e17\u0e35\u0e48\u0e1e\u0e1a\u0e1a\u0e48\u0e2d\u0e22<\/a><\/li><\/ul><\/nav><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"how-the-act-taxes-land-and-buildings\">How the Act taxes land and buildings<\/h2>\n\n\n<p class=\"wp-block-paragraph\"><p><strong>The tax is assessed on the appraised value by category of use.<\/strong> 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 <a href=\"https:\/\/www.thailawonline.com\/th\/glossary\/appraised-value\/\">appraised value<\/a> of the land plus that of the building, not the market price.<\/p><\/p>\n\n\n<p class=\"wp-block-paragraph\"><p>An owner who lives in the property and is registered in its house book (<a href=\"https:\/\/www.thailawonline.com\/th\/glossary\/tabien-baan\/\">\u0e15\u0e30\u0e40\u0e1a\u0e35\u0e22\u0e19 \u0e1a\u0e32\u0e2d\u0e31\u0e19<\/a>) 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&#8217;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%.<\/p><\/p>\n\n\n<h2 class=\"wp-block-heading\" id=\"paying-the-tax-as-a-foreign-owner\">Paying the tax as a foreign owner<\/h2>\n\n\n<p class=\"wp-block-paragraph\"><p><strong>The local authority sends an assessment early in the year<\/strong>, based on its survey of the property&#8217;s use, and payment is due in April, at the municipality (<a href=\"https:\/\/www.thailawonline.com\/th\/glossary\/tesaban\/\">\u0e40\u0e17\u0e28\u0e1a\u0e32\u0e25<\/a>), 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 &#8220;other use&#8221; unless it can show residential occupation.<\/p><\/p>\n\n\n<p class=\"wp-block-paragraph\"><p>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 <a href=\"https:\/\/www.thailawonline.com\/th\/glossary\/land-office\/\">\u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e17\u0e35\u0e48\u0e14\u0e34\u0e19<\/a> may ask for evidence of payment before registering a transfer.<\/p><\/p>\n\n\n<p class=\"wp-block-paragraph\"><p>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.<\/p><\/p>\n\n\n<h2 class=\"wp-block-heading\" id=\"land-and-building-tax-compared-with-transfer-taxes\">Land and building tax compared with transfer taxes<\/h2>\n\n\n<p class=\"wp-block-paragraph\"><p>Foreigners often confuse this annual tax with the sums paid at the Land Office when property changes hands. They are unrelated: the <a href=\"https:\/\/www.thailawonline.com\/th\/glossary\/property-transfer-taxes\/\">transfer fee, specific business tax, stamp duty and withholding tax<\/a> are one-off charges on the transaction, while land and building tax recurs every year for as long as the property is owned.<\/p><\/p>\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u0e43\u0e0a\u0e49<\/th><th>Ceiling rate in the Act<\/th><th>Typical position for a foreigner<\/th><\/tr><\/thead><tbody><tr><td>\u0e01\u0e32\u0e23\u0e40\u0e01\u0e29\u0e15\u0e23<\/td><td>0.15%<\/td><td>Rarely relevant; land cannot be owned<\/td><\/tr><tr><td>Residential<\/td><td>0.3%<\/td><td>First 50 million baht exempt if registered in the house book<\/td><\/tr><tr><td>Commercial or other<\/td><td>1.2%<\/td><td>Applies to company-held villas and short-term rentals<\/td><\/tr><tr><td>Vacant or unused<\/td><td>1.2%, rising to 3%<\/td><td>Applies to land bought and left empty<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n<p class=\"wp-block-paragraph\"><p>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.<\/p><\/p>\n\n\n<h2 class=\"wp-block-heading\" id=\"frequently-asked-questions\">\u0e04\u0e33\u0e16\u0e32\u0e21\u0e17\u0e35\u0e48\u0e1e\u0e1a\u0e1a\u0e48\u0e2d\u0e22<\/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\">Do foreigners pay land and building tax in Thailand?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>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.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-2\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">When is land and building tax due in Thailand?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>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.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-3\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">How much is land and building tax on a condo in Thailand?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>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.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<p class=\"wp-block-paragraph\"><p>\u0e14\u0e39\u0e40\u0e1e\u0e34\u0e48\u0e21\u0e40\u0e15\u0e34\u0e21: <a href=\"https:\/\/www.thailawonline.com\/th\/glossary\/appraised-value\/\">Appraised value<\/a>, <a href=\"https:\/\/www.thailawonline.com\/th\/glossary\/property-transfer-taxes\/\">Property transfer fee and taxes<\/a>, <a href=\"https:\/\/www.thailawonline.com\/th\/glossary\/tabien-baan\/\">Tabien baan<\/a>, <a href=\"https:\/\/www.thailawonline.com\/th\/glossary\/por-bor-tor-5\/\">\u0e1b\u0e2d\u0e23\u0e4c \u0e1a\u0e2d\u0e23\u0e4c \u0e15\u0e2d\u0e23\u0e4c 5<\/a> \u0e41\u0e25\u0e30 <a href=\"https:\/\/www.thailawonline.com\/th\/property-taxes-in-thailand\/\">Property Tax in Thailand<\/a>.<\/p><\/p>","protected":false},"excerpt":{"rendered":"<p>The Land and Building Tax Act B.E. 2562 (2019) (\u0e1e\u0e23\u0e30\u0e23\u0e32\u0e0a\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e14\u0e34\u0e19\u0e41\u0e25\u0e30\u0e2a\u0e34\u0e48\u0e07\u0e1b\u0e25\u0e39\u0e01\u0e2a\u0e23\u0e49\u0e32\u0e07, phasi thi din lae sing pluk sang, often just land [&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":"land and building tax","rank_math_title":"Land and Building Tax Act B.E. 2562 (2019) | ThaiLawOnline","rank_math_description":"Land and building tax in Thailand: the annual tax on land, houses and condos under the 2019 Act. Rates by use, the 50 million baht home exemption, due date.","rank_math_breadcrumb_title":""},"class_list":["post-6519","page","type-page","status-publish","hentry","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/pages\/6519","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/comments?post=6519"}],"version-history":[{"count":1,"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/pages\/6519\/revisions"}],"predecessor-version":[{"id":6747,"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/pages\/6519\/revisions\/6747"}],"up":[{"embeddable":true,"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/pages\/214"}],"wp:attachment":[{"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/media?parent=6519"}],"curies":[{"name":"\u0e14\u0e31\u0e1a\u0e40\u0e1a\u0e34\u0e25\u0e22\u0e39\u0e1e\u0e35","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}