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.
LBTA Section 39 — Vacant land rate
Land and Building Tax Act (พระราชบัญญัติภาษีที่ดินและสิ่งปลูกสร้าง) — Section 39.
Plain-English Summary
Vacant land rate escalates by 0.3% every 3 years up to a 3.0% cap, incentivising productive use.
Official Text
Official Thai text at the Royal Gazette / Office of the Council of State. Translation summary only.
Consult official sourceParent Statute
Land and Building Tax Act
พระราชบัญญัติภาษีที่ดินและสิ่งปลูกสร้าง · B.E. 2562 (2019)
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.
The summary above is a plain-English educational paraphrase of Section 39 of the Land and Building Tax Act. It is not an authoritative translation. For the binding Thai text, consult the Royal Gazette or the Office of the Council of State. Educational use only — not a substitute for advice from a Thai-qualified lawyer.
Professional Legal Assistance
When a matter involves investigation, arrest, detention, litigation, or regulatory action, professional legal representation becomes essential.
Anglo Siam Legal provides experienced legal services across Thailand for both Thai nationals and foreigners.
feedback.wasThisHelpful