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Land and Building Tax Act
Replaced the old house and land tax and local development tax. Imposes annual rates on agricultural, residential, commercial, and vacant land based on appraised value, with progressive bands and exemptions.
Land & Building Tax Act
พระราชบัญญัติภาษีที่ดินและสิ่งปลูกสร้าง
Citation details
- English name
- Land and Building Tax Act
- Thai name
- พระราชบัญญัติภาษีที่ดินและสิ่งปลูกสร้าง
- Short citation
- Land & Building Tax Act B.E. 2562 (2019)
- Instrument type
- Act of Parliament
- Issuing authority
- Parliament of Thailand — รัฐสภา
- Topic area
- Property
- Last reviewed
- 2026-05-17 by Tax & Business Editor
Where it is cited on this site
Official source
For the authoritative wording (and any amending notifications), refer to the issuing authority's official publication:
www.rd.go.th/Editorial note
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