Educational Information Only
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Land and Building Tax Act
พระราชบัญญัติภาษีที่ดินและสิ่งปลูกสร้าง · LBTA · B.E. 2562 (2019)
Overview
The Land and Building Tax Act B.E. 2562 (2019) replaced the older House and Land Tax and Local Maintenance Tax. Local administrative organisations levy annual tax on land and buildings based on appraised value, with categories for agricultural, residential, commercial, and vacant uses. Rate ceilings are set by the Act with actual rates determined by ministerial regulation.
- Promulgating authority
- Parliament
- พระราชบัญญัติ
- Enacted
- B.E. 2562 (2019)
- Official text
- https://www.ocs.go.th/searchlaw
Key Sections4
The 4 sections most frequently cited in practice or relevant to foreigners. Click any section for a deep-linkable page suitable for sharing.
Section 37
— Tax categoriesFour categories: agricultural, residential, commercial / other use, and vacant/unused.
Section 43
— Vacant land rate escalationThe cap for vacant or unused land is set with the other categories in Section 37 (up to 1.2%); under Section 43 the rate escalates by 0.3 percentage points every 3 consecutive idle years, up to a 3% cap, to incentivise productive use. Section 39 is the local authority's annual publication of appraised values and rates.
Section 44
— AssessmentTax based on government-appraised value; appraisal cycles ~4 years.
Section 73
— AppealAppeals to head of local administrative organisation within 30 days, then provincial committee.
The summaries on this page are plain-English educational paraphrases — not authoritative translations. For the binding wording you must consult the Royal Gazette publication or the consolidated text at the Office of the Council of State. Educational use only — not a substitute for advice from a Thai-qualified lawyer.
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