What is the Land and Building Tax in Thailand and how much do I pay?

Thailand's Land and Building Tax under the Land and Building Tax Act B.E. 2562 (พระราชบัญญัติภาษีที่ดินและสิ่งปลูกสร้าง พ.ศ. 2562): **Background:** Promulgated 12 March 2019, in force from 13 March 2020. It replaced the older Local Maintenance Tax (ภาษีบำรุงท้องที่) and House and Land Tax (ภาษีโรงเรือนและที่ดิน). The tax is collected by the local administrative organisation (อปท.) where the property is located — Bangkok Metropolitan Administration (กรุงเทพมหานคร), municipalities (เทศบาล), subdistrict organisations (อบต.) or Pattaya City. **Four categories (Section 37):** **1. Agricultural (เกษตรกรรม):** Ceiling 0.15%; effective 0.01-0.10%. Individuals exempt on first THB 50 million per local authority area. **2. Residential (อยู่อาศัย):** Ceiling 0.30%; effective 0.02-0.10%. Owner-occupied principal home (owner on tabian baan, owns land + building): first THB 50 million exempt. Building-only second residence: first THB 10 million exempt. **3. Commercial / industrial / other (ใช้ประโยชน์อื่น):** Ceiling 1.20%; effective 0.30-0.70%, banded by value. No general exemption. **4. Vacant / unused (รกร้างว่างเปล่า):** Starts at 0.30-0.70%; rises 0.30 percentage points every 3 years it stays unused, capped at 3.00% (Section 43) — designed to discourage land-banking. **Annual cycle (Sections 44-46):** January — taxable property list published; February — assessment notices (ภ.ด.ส. 6) sent; **30 April — payment deadline**. Late payment incurs **1% per month surcharge** (Section 70), capped at 24%. Tax follows the property, so buyers must obtain a tax-clearance certificate from the local authority before transfer at the Land Office. **Foreigners:** Same liability applies. Pay via passport number at the local treasurer's office, BMA e-Service (Bangkok), agent banks, or by power of attorney through a Thai friend or condo juristic person. Foreigners on a yellow tabian baan (ทร. 13) qualify for the principal-home exemption.