Thailand Land and Building Tax: Complete Rate Schedule

TL;DR

The Land and Building Tax Act B.E. 2562 (2019) (พระราชบัญญัติภาษีที่ดินและสิ่งปลูกสร้าง) governs annual property tax on land and buildings. Rates depend on use: agricultural (0.01-0.15%), residential (0.02-0.30%), commercial / industrial (0.30-1.20%), vacant / unused (0.30-3.00% — escalating). Owners as of January 1 of the tax year are liable; tax is collected by the local administrative organisation (อปท. — Municipality, Sub-district Administrative Organisation). Bills typically issued February-April; payment due by April-June.

Full Rate Schedule (Current)

Agricultural Use

Residential Use

Commercial / Industrial

Vacant / Unused Land

Key Definitions

• Primary residence: house with the owner's name in the Tabian Baan (household registration) as resident.
• Agricultural use: rice, fruit, livestock, aquaculture, etc. on classified agricultural land.
• Commercial use: rental properties (including residential rental), hotels, retail, factories, etc.
• Vacant: land not put to productive use within statutory period.

Exemptions

• Government, embassy, religious, charitable properties.
• Primary residence + small house under threshold values.
• Inherited primary residence held by the heir under threshold.

Assessment and Appeal

1. Local administrative organisation issues assessment notice (typically February-April).
2. Owner reviews. Appeal must be filed within 30 days of receiving notice.
3. First-stage appeal: head of the local administrative organisation.
4. Second-stage appeal: Provincial committee.
5. Judicial review: Administrative Court under the Act on Establishment of Administrative Courts B.E. 2542 (1999).

Recent Adjustments

The government has applied partial-relief discounts in early years of the Act's operation (90% discount for 2020-2022 in specific cases due to COVID-19 economic impact). Recent years have moved closer to full statutory rates. Year-on-year, verify with the local administrative organisation.

Common Mistakes

Avoid these traps:

• Treating rental residential property as primary residence — rental is commercial.
• Missing the 30-day appeal window for assessment errors.
• Failing to update use classification — converting agricultural to commercial without notification escalates rate retroactively.
• Assuming exemption thresholds apply to corporate-owned property — corporate owners do not get the 50m primary-residence exemption.
• Holding vacant land without explicit registered use — vacant rates escalate steeply.

FAQs

1. Do foreigners pay Land and Building Tax?

Yes. Tax is on the property, not the owner's nationality. Condominium owners (the most common foreign-owned property type) receive bills for the unit's share.

2. Is the tax on the appraised value or market value?

Government appraised value (ราคาประเมินทุนทรัพย์) per the Treasury Department's Property Appraisal Office. Updated typically every 4 years.

3. What happens if I don't pay?

Penalty 10% if paid within 1 month after due date; 20% surcharge if later; interest 1% per month on the principal. Liens may attach.

4. How does the tax interact with rental income tax?

Land and Building Tax is a separate annual property tax. Rental income is subject to personal or corporate income tax separately.

5. Are there local rate variations?

Rates are set by the Act; local administrative organisations have limited rate-setting discretion within the statutory bands. Check with your specific อปท.

Related Reading

• Condominium Ownership for Foreigners
• Foreigner Land Ownership in Thailand