Land and Building Tax in Thailand: Complete Guide 2026

The Land and Building Tax Act B.E. 2562 (2019)

Thailand's Land and Building Tax Act B.E. 2562 (พระราชบัญญัติภาษีที่ดินและสิ่งปลูกสร้าง พ.ศ. 2562) was promulgated on 12 March 2019 and came into force on 13 March 2020. It replaced two older taxes that had been criticised for decades as inequitable and outdated: the Local Maintenance Tax (ภาษีบำรุงท้องที่) under the Local Maintenance Tax Act B.E. 2508 (1965) and the House and Land Tax (ภาษีโรงเรือนและที่ดิน) under the House and Land Tax Act B.E. 2475 (1932). The old House and Land Tax taxed rental value (assessed at 12.5%) and ignored owner-occupied land entirely; the Local Maintenance Tax was based on outdated land valuations from decades earlier. The 2019 reform shifted Thailand to a modern ad valorem system based on the appraised (assessed) value of land and buildings, calculated annually, and aligned with land-use category. The legislation's stated objectives are revenue equity, encouraging productive land use, and curbing speculative land-banking.

The Act is administered locally. Under Section 5 the collecting authorities are the local administrative organisations (องค์กรปกครองส่วนท้องถิ่น — or-por-tor): the Subdistrict Administrative Organisations (อบต.), Municipalities (เทศบาล), Bangkok Metropolitan Administration (กรุงเทพมหานคร / กทม.), and Pattaya City (เมืองพัทยา). Revenue from the tax is retained by the local authority where the property is located, funding municipal services, infrastructure and welfare programmes.

Four Tax Categories

Section 37 of the Act divides taxable property into four categories based on actual use, not zoning. The category determines the rate ceiling and any available exemptions.

1. Agricultural Land (ที่ดินเพื่อเกษตรกรรม)

Land used for crops, livestock, fisheries, salt-farming, or similar primary production. To qualify, the use must be active and verifiable — abandoned rice paddies do not qualify. Statutory ceiling: 0.15%. Effective rates currently in force: 0.01%–0.10%. Individual owners receive a generous exemption: the first THB 50 million of appraised value per local authority area is exempt. Companies and juristic persons do not receive this exemption.

2. Residential Land (ที่ดินเพื่อการอยู่อาศัย)

Land and buildings used as a dwelling — houses, condominium units, townhouses. Statutory ceiling: 0.30%. Effective rates: 0.02%–0.10% for combined land and building. Exemptions are tied to the owner's name on the house registration book (ทะเบียนบ้าน): the first THB 50 million is exempt for the owner's principal home (where the owner is registered as house master and owns both land and building); a more modest THB 10 million exemption applies to a second residence where the owner is named on the tabian baan but the land is owned by another (typical of the building-only owner of a leased plot).

3. Commercial / Industrial / Other Use (ที่ดินเพื่อใช้ประโยชน์อื่น)

The catch-all category for shops, offices, factories, hotels, rental property, and any other commercial use. Statutory ceiling: 1.20%. Effective rates: 0.30%–0.70%, banded by appraised value. There is no general exemption threshold — every baht of appraised value is taxable.

4. Vacant or Unused Land (ที่ดินรกร้างว่างเปล่า)

Land that is left fallow or otherwise unproductive — the category most punitive in design. Statutory ceiling at start: 1.20%, but Section 43 imposes a step-up: the rate increases by 0.30 percentage points every three years that the land remains unused, capped at 3.00%. The provision is intended to discourage speculative land-banking. A landowner who develops or rents out the property converts it to another category and resets the step-up clock.

Rate Tables

The following tables summarise the ceiling rates set by the Act and the effective rates established by Royal Decree for the implementation phase 2020–2026.

Table 1 — Statutory Ceilings (Section 37)

Table 2 — Effective Rates 2020-2026 (Royal Decree)

Calculation Examples

Example 1 — Foreign-Owned Condominium (Residential)

A British retiree owns a Bangkok condominium with an appraised value of THB 6,000,000. He is registered on the unit's tabian baan as house master and the unit is his principal home. Under the principal-home exemption (THB 50 million), the unit is fully exempt. Annual tax payable: THB 0. If, however, the same unit were a second residence and the appraised value exceeded the THB 10 million second-home threshold, the building portion would be taxed in the 0.02%–0.10% band on the value above the threshold.

Example 2 — Investor's Vacant Land (Vacant Category)

An investor holds 5 rai of unused land in Phuket appraised at THB 25,000,000. In Year 1 the rate is 0.30%. Tax: 25,000,000 × 0.30% = THB 75,000. After 3 years of continued non-use the rate rises to 0.60% (THB 150,000); after 6 years to 0.90%; ultimately reaching 3.00% — THB 750,000 annually — if left unused for 21+ years. Renting the land for agriculture or developing it resets the clock and reclassifies the property.

Example 3 — Commercial Property

A Thai-foreign joint venture owns a serviced-apartment block in Chiang Mai with an appraised value of THB 80,000,000. As commercial use: the first THB 50m is taxed at 0.30% (THB 150,000); the next THB 30m at 0.40% (THB 120,000). Total annual tax: THB 270,000.

Foreign Owners

Foreigners who lawfully own property in Thailand — typically condominium units under the Condominium Act B.E. 2522 foreign-quota rules, or buildings (separate from the underlying land) under registered superficies or long-leases — are fully liable for Land and Building Tax. There is no foreigner surcharge and no preferential rate; the tax follows the property and the registered owner. Practical issues for foreign owners include:

• Notice delivery. Bills are sent to the address on the land/building title or registered with the local authority. If you live abroad or have moved, bills may not reach you. Update your contact details with the BMA, municipality or อบต.
• Paying without a Thai ID. Foreigners can pay using their passport number or, if available, their pink ID card (บัตรประจำตัวคนซึ่งไม่มีสัญชาติไทย). The local treasurer's office will accept passport-only payment in person.
• Use of agents. A power of attorney (หนังสือมอบอำนาจ) on the standard government form lets a Thai friend, lawyer or condominium juristic person pay on your behalf. Many Bangkok condominium juristic persons offer this as a paid service.
• Online payment. The BMA (Bangkok) offers payment via the BMA e-Service portal and bank counters; Pattaya City and several provincial municipalities also offer online channels. Smaller อบต. may still require in-person payment.

Payment Process

The annual cycle prescribed by Sections 44–46 of the Act is:

1. By January each year — the local authority publishes the list of taxable properties and proposed appraised values.
2. By February — assessment notices and tax bills (Phor.Dor.Sor. 6 form / ภ.ด.ส. 6) are sent to registered owners.
3. 30 April — statutory deadline for payment. Some municipalities have, by ministerial order, extended the deadline to 30 June in certain years; always check current notices.
4. Within 30 days of receiving the bill — owners may object to the appraised value or category by petitioning the local executive. If denied, an appeal lies to the provincial Real Estate Appraisal Committee within 30 days, and ultimately to the Administrative Court.

Payment locations include the local treasurer's office (เทศบาล / อบต.), district offices in Bangkok (สำนักงานเขต), bank counters of designated agent banks (Krung Thai, Bangkok Bank, Kasikorn Bank), online banking apps, and counter-service outlets (7-Eleven for some BMA bills).

Penalties for Non-Payment

Section 70 imposes a surcharge of 1% per month (or part of a month) of unpaid tax, capped at 24% (24 months) of the principal. In addition:

• If unpaid for 90 days, the local authority may issue a seizure order (Section 62) and ultimately auction the property to recover the tax.
• The tax liability follows the property, not the previous owner. Buyers must therefore obtain a tax-clearance certificate from the local authority before transfer at the Land Office. Without it, the new owner may inherit unpaid tax plus surcharges.
• Late payment also results in loss of any voluntary discounts or instalment options.

Common Mistakes

Typical errors foreigners make:

• Assuming the condominium juristic person pays the tax. The tax is on each individual unit owner, not the building. The juristic person handles common areas only.
• Ignoring bills sent to the property address. If your condo is rented out and you live abroad, the tenant may discard the assessment notice. Update your contact address.
• Treating an empty condominium as exempt. An unoccupied unit is still residential and is not vacant land. But if the unit is unfurnished and unused for years, the local authority may reclassify it.
• Forgetting that the principal-home exemption requires the tabian baan registration. Foreigners can be entered on a yellow tabian baan (ทร. 13). Without that registration, the THB 50 million exemption does not apply — only the THB 10 million second-home threshold (and only for the building, not the land).
• Skipping tax-clearance on purchase. The seller's unpaid tax becomes the buyer's problem.

FAQs

1. How do I pay if I don't get a bill?

Visit the local treasurer's office (อบต./เทศบาล/สำนักงานเขต/กทม.) where the property is located, present your title deed (chanote) or condominium ownership certificate (อช. 2), passport, and ask for a duplicate Phor.Dor.Sor. 6. Non-receipt of the bill is not a defence to surcharges — owners are deemed to know their tax obligations.

2. Can I pay online?

For Bangkok properties, yes — via the BMA e-Service portal, internet banking with Krung Thai/Bangkok Bank/Kasikorn, or the BMA's mobile app. For provincial properties, online payment depends on the local authority. Many municipalities have launched QR-code payment via PromptPay since 2023; smaller อบต. still require cash at the counter.

3. What if I don't get a bill at all?

Bills are sent to the address on the title deed registry. If you've moved or are abroad, update your address with the local authority. Failure to receive the bill does not waive the tax or the 1% monthly surcharge — Section 70 makes the duty to pay independent of receipt.

4. How can I dispute the appraised value?

File a written objection (Phor.Dor.Sor. 10) with the local executive within 30 days of receiving the assessment notice. If denied, appeal to the provincial Real Estate Appraisal Committee within 30 days. A further appeal lies to the Administrative Court. Common grounds: the appraised value is higher than recent comparable sales; the category has been wrongly assigned (e.g., your home labelled commercial); the property has been double-counted.

5. Does the tax apply to leasehold property?

The tax falls on the owner of the land or building. A leaseholder is generally not directly liable, but lease agreements often pass the tax to the tenant by contract. Foreigners holding a 30-year lease should check whether the lease shifts the tax to them.

6. What happens if I sell my property and there's unpaid tax?

Under Section 47, unpaid tax becomes a preferential charge over the property. The Land Office will refuse to register a transfer without a tax-clearance certificate (หนังสือรับรองการชำระภาษี) from the local authority. Any unpaid tax must be settled — typically deducted from the sale proceeds at closing.