Educational Information Only
The content on this page is for general educational purposes and does not constitute legal advice. Every legal situation is unique. For matters involving investigation, arrest, litigation, or formal proceedings, consult a qualified legal professional.
Land and Building Tax: Annual Cost Guide for Property Owners
Annual property tax obligations in Thailand under the Land and Building Tax Act B.E. 2562 (2019), with rate tables and calculation examples.
Overview
The Land and Building Tax Act B.E. 2562 (พระราชบัญญัติภาษีที่ดินและสิ่งปลูกสร้าง พ.ศ. 2562), in force since 13 March 2020, imposes an annual tax on land and buildings based on their appraised value. The tax replaced the older Local Maintenance Tax and House and Land Tax. Rates depend on the property's actual use, divided into four categories: agricultural, residential, commercial/other, and vacant. Bills are issued by the local administrative organisation (อปท.) — the BMA in Bangkok, municipalities (เทศบาล), subdistrict organisations (อบต.), or Pattaya City. Payment is due by 30 April each year, with 1% per month surcharge for late payment. Owner-occupied homes enjoy a generous THB 50 million exemption when the owner is registered on the house registration book (ทะเบียนบ้าน).
Cost Breakdown
| Service | Government Fee | Lawyer/Agent Fee | Total Estimate | Notes |
|---|---|---|---|---|
| Agricultural land — individual owner (0–50m appraised value) | Exempt | N/A | THB 0 | First THB 50 million per local authority area exempt for individuals (Section 40) |
| Agricultural land — over 50m exemption | 0.01% – 0.10% | N/A | Varies by value | Ceiling 0.15%; companies receive no exemption |
| Residential — principal home (0–50m) | Exempt | N/A | THB 0 | Owner must be on tabian baan and own both land + building. Most homeowners pay nothing. |
| Residential — principal home (50m+) | 0.03% – 0.10% | N/A | Varies | Banded by value; ceiling 0.30% |
| Residential — second home / building only | 0.02% – 0.10% | N/A | Above THB 10m exempt | THB 10 million exemption for building-only second residence |
| Commercial / industrial / other (0–50m) | 0.30% | N/A | Up to THB 150,000 | No exemption threshold |
| Commercial / industrial / other (50m–200m) | 0.40% | N/A | THB 150,000 – 750,000 | Banded rate |
| Commercial / industrial / other (200m+) | 0.50% – 0.70% | N/A | THB 750,000+ | Ceiling 1.20% |
| Vacant / unused land (Years 1–3) | 0.30% – 0.70% | N/A | Banded by value | Rate increases by 0.30% every 3 years; max 3.00% |
| Late payment surcharge | 1% per month | N/A | Capped at 24% | Applies from 1 May; tax follows the property |
| Example: condo principal home, appraised THB 6m | Exempt | N/A | THB 0/year | Foreigner-owned condo with name on tabian baan |
| Example: vacant 5-rai plot in Phuket, appraised THB 25m | 0.30% | N/A | THB 75,000/year (Yr 1–3) | Rises to THB 750,000/yr if unused for 21+ years |
| Example: serviced apartment, commercial, appraised THB 80m | 0.30% / 0.40% | N/A | THB 270,000/year | First THB 50m at 0.30%, next THB 30m at 0.40% |
| Tax-clearance certificate at sale | THB 0 – 200 | Optional | THB 0 – 200 | Required at Land Office before transfer registration |
Additional Costs to Consider
Power of attorney form for agent payment: THB 30 (government stamp duty)
Certified translation of passport for non-Thai owners (some provincial authorities): THB 500 – 1,500
Appeal filing — Real Estate Appraisal Committee: no government fee; lawyer fee THB 10,000 – 30,000
Administrative Court appeal of category or appraisal: THB 200 filing fee + lawyer fee THB 30,000 – 100,000
Late-payment surcharge: 1% per month, capped at 24% of unpaid tax
Property auction costs (if seizure under Section 62): added to tax debt
Money-Saving Tips
Register your name on the tabian baan (house registration) to claim the THB 50 million principal-home exemption — even a yellow book (ทร. 13) for foreigners qualifies.
Develop or rent out vacant land to reclassify it as agricultural or residential — this caps the rate at 0.10% instead of climbing to 3.00%.
Update your contact address with the BMA / municipality / อบต. so bills reach you on time and you avoid the 1% monthly surcharge.
For Bangkok properties, use the BMA e-Service portal to pay online and get an instant receipt for record-keeping.
Always obtain a tax-clearance certificate before buying property — unpaid tax follows the title, not the previous owner.
Object to the appraised value within 30 days if it exceeds recent comparable sales — the local executive must respond.
Many condominium juristic persons offer a paid pay-on-behalf service for absent foreign owners; budget THB 200 – 500 per year.
All figures are based on the Land and Building Tax Act B.E. 2562 and the implementing Royal Decree on rates for 2020-2026. Effective rates may change after 2026. The actual tax depends on the appraised value set by the local authority, the category (use), and whether the owner qualifies for exemptions. Calculation examples are illustrative only. Consult the local authority (อบต./เทศบาล/กทม./สำนักงานเขต) for the exact figure on your property, or engage a Thai tax adviser for complex portfolios.
Need professional legal assistance?
When a matter involves investigation, arrest, detention, litigation, or regulatory action, professional legal representation becomes essential.
Speak to Anglo Siam Legalfeedback.wasThisHelpful