Thailand Land and Building Tax Guide for Bangkok Real Estate
Thailand Land and Building Tax is an annual local property tax charged on land, buildings, and condominium units. It applies to many Bangkok property owners, including owners of condos, houses, land, commercial buildings, warehouses, offices, and vacant land.
The tax was introduced under the Land and Building Tax Act B.E. 2562 and replaced the older house and land tax and local maintenance tax system. Collection under the new system began from 1 January 2020, but property owners should not rely on old transition-period tax tables because the current rate framework is now based on later official regulations.
Important: This guide is for general real estate information only. Hero Realtor is a real estate agency, not a tax adviser, lawyer, accountant, or government authority. Always confirm your actual tax assessment, payment deadline, exemption status, and appeal rights with the relevant Bangkok district office, local authority, or qualified tax professional.
Who Has to Pay Thailand Land and Building Tax?
The person or juristic entity that owns or possesses the land or building on 1 January of the tax year is generally responsible for that year’s land and building tax. This can include individuals, Thai companies, foreign-owned companies, condominium owners, owners of houses, owners of vacant land, and users or possessors of state-owned land.
For Bangkok real estate, the tax is administered locally by Bangkok Metropolitan Administration through district offices. Outside Bangkok, the relevant municipality, subdistrict administrative organization, Pattaya City, or other local administrative organization is normally responsible.
If a property is sold during the year, the buyer and seller should agree in the sale contract how the annual land and building tax will be handled. The local authority normally assesses the taxpayer based on the legal position at the relevant date, but a purchase agreement may allocate costs between the parties.
What Types of Property Are Taxed?
Thailand classifies land and buildings by actual use. The main categories are:
- Agricultural use: land or buildings used for farming, plantations, livestock, aquaculture, and other qualifying agricultural activities.
- Residential use: homes, condominium units, houses, and residential buildings.
- Other use: commercial, office, retail, warehouse, factory, hotel, serviced apartment, rental business, or other non-agricultural and non-residential use.
- Vacant or unused property: land or buildings left empty or not used appropriately for their condition.
Mixed-use property may be taxed proportionally according to the use of each part. For example, a shophouse used partly as a home and partly as a business may need a split assessment.
How Land and Building Tax Is Calculated
The basic formula is:
Taxable value after exemptions × applicable tax rate = annual tax payable
The tax base is usually based on official appraised values for land, buildings, or condominium units. Property owners can check government appraised values through the Treasury Department property valuation system, and Bangkok owners can verify local tax information through the Bangkok land and building tax verification system where available.
The local authority’s assessment notice is the key document. Owners should check the property type, land area, building area, assessed value, usage category, exemption, tax rate, and payment deadline as soon as the notice arrives.
Current Land and Building Tax Rates
The rates below summarize the main rate structure under the Royal Decree prescribing land and building tax rates from the 2022 tax year onward. Actual tax can still depend on exemptions, mixed use, local assessment details, and future legal changes.
Agricultural Property
| Tax base value | Tax rate |
|---|---|
| Up to THB 75 million | 0.01% |
| Over THB 75 million to THB 100 million | 0.03% |
| Over THB 100 million to THB 500 million | 0.05% |
| Over THB 500 million to THB 1 billion | 0.07% |
| Over THB 1 billion | 0.10% |
Residential Property
| Residential category | Tax base value | Tax rate |
|---|---|---|
| Owner is a natural person, owns land and building, uses it as a residence, and is named in the house registration | Up to THB 25 million | 0.03% |
| Same category | Over THB 25 million to THB 50 million | 0.05% |
| Same category | Over THB 50 million | 0.10% |
| Owner is a natural person, owns only the building, uses it as a residence, and is named in the house registration | Up to THB 40 million | 0.02% |
| Same category | Over THB 40 million to THB 65 million | 0.03% |
| Same category | Over THB 65 million to THB 90 million | 0.05% |
| Same category | Over THB 90 million | 0.10% |
| Other residential property, including many second homes, investment condos, and homes without the qualifying house-registration status | Up to THB 50 million | 0.02% |
| Same category | Over THB 50 million to THB 75 million | 0.03% |
| Same category | Over THB 75 million to THB 100 million | 0.05% |
| Same category | Over THB 100 million | 0.10% |
Commercial, Industrial, Rental, and Other Use
| Tax base value | Tax rate |
|---|---|
| Up to THB 50 million | 0.30% |
| Over THB 50 million to THB 200 million | 0.40% |
| Over THB 200 million to THB 1 billion | 0.50% |
| Over THB 1 billion to THB 5 billion | 0.60% |
| Over THB 5 billion | 0.70% |
Vacant or Unused Land and Buildings
| Tax base value | Starting tax rate |
|---|---|
| Up to THB 50 million | 0.30% |
| Over THB 50 million to THB 200 million | 0.40% |
| Over THB 200 million to THB 1 billion | 0.50% |
| Over THB 1 billion to THB 5 billion | 0.60% |
| Over THB 5 billion | 0.70% |
Vacant or unused land can become more expensive over time. If land or buildings are left vacant or not used appropriately for three consecutive years, the tax rate can increase by 0.3 percentage points every three years, subject to the legal ceiling.
Main Exemptions Property Owners Should Know
Some properties are exempt under the law, including certain state property, United Nations or international organization property, embassies and consulates, Thai Red Cross property, qualifying religious property, public cemeteries or crematoria, qualifying charitable property, private property used for public benefit under official conditions, condominium common property, public utility land in land developments, and public utility land under the Industrial Estate Authority framework.
For private owners, the most relevant exemptions are usually:
- Agricultural property owned by a natural person: exemption for tax base value up to THB 50 million within the relevant local administrative area, subject to the official agricultural-use rules.
- Main residence where the natural-person owner owns both land and building: exemption for tax base value up to THB 50 million if the owner uses it as a residence and is named in the house registration on 1 January of the tax year.
- Main residence where the natural-person owner owns only the building: exemption for tax base value up to THB 10 million if the owner uses it as a residence and is named in the house registration on 1 January of the tax year.
These exemptions are not automatic in every situation. Companies, investment properties, rented condos, second homes, properties without the right house-registration status, and mixed-use buildings may be assessed differently.
Payment Deadlines in Bangkok
Under the normal statutory timeline, local authorities issue tax assessment notices by February, and payment is generally due by April. However, deadlines can be extended by official announcement.
For example, Bangkok announced an extension for the 2026 tax year: assessment notices were extended from February to April 2026, payment was extended from April to June 2026, and installment deadlines were moved to June, July, and August 2026. Because deadlines can change, Bangkok owners should always check the latest notice from their district office.
Where to Pay Land and Building Tax
- Bangkok: pay through the relevant Bangkok district office or approved Bangkok payment channels shown on the assessment notice.
- Municipality areas: pay through the local municipality office.
- Subdistrict administrative organization areas: pay through the local SAO office.
- Pattaya: pay through Pattaya City.
Always keep proof of payment. If you own more than one property, check each assessment separately because each district or local authority may issue a separate notice.
Penalties for Late Payment
Late payment can trigger penalties and monthly surcharge. Under the Act, the penalty may be:
- 10% of unpaid tax if paid after the deadline but before receiving a written warning.
- 20% of unpaid tax if paid within the deadline stated in the written warning.
- 40% of unpaid tax if payment is still not made within the warning period.
- 1% per month surcharge on unpaid tax, with fractions of a month generally counted as one month.
Unpaid land and building tax can also create practical problems during a property sale. The law allows local authorities to notify the Land Office about unpaid tax, and transfer registration may be blocked when tax arrears are recorded for that property.
Buyer Due Diligence Before Purchasing Bangkok Property
Before buying land, a house, a commercial building, a warehouse, or a condominium in Bangkok, ask about current and past land and building tax status. This is especially important for vacant land, mixed-use buildings, rented properties, company-owned property, and commercial property.
Documents and checks to request
- Latest land and building tax assessment notice.
- Proof of payment for the current and prior tax year, if available.
- Confirmation that there is no unpaid tax recorded with the relevant district office or local authority.
- Official appraised value for land, building, or condominium unit.
- Current use classification: residential, commercial, agricultural, vacant, or mixed use.
- House registration status if the seller claims a main-residence exemption.
- Lease, tenant, or commercial-use information if the property is income-producing.
- Agreement in the sale contract on who pays any tax assessed before or after transfer.
Common Mistakes to Avoid
- Using old transition-period tax tables from 2020 or 2021.
- Assuming all residential properties receive the same exemption.
- Ignoring house-registration requirements for main-residence exemptions.
- Treating a rental condo or company-owned unit as a personal main residence.
- Leaving central Bangkok land vacant without planning for higher future tax.
- Buying a property without checking unpaid local tax.
- Missing district-office letters because the mailing address is outdated.
- Assuming Bangkok deadlines are always the same every year.
Final Advice for Bangkok Property Owners
Thailand Land and Building Tax is now a regular ownership cost that should be included in every Bangkok real estate budget. For most single residential condos, the amount may be modest, but for commercial property, vacant land, high-value houses, factories, warehouses, and investment portfolios, the tax can be significant.
Hero Realtor can help buyers, sellers, landlords, and investors compare Bangkok property types and identify tax-related questions to raise before a transaction. For the final tax amount, exemption status, deadline, or appeal process, confirm directly with the relevant Bangkok district office or qualified tax adviser.
To discuss Bangkok condos, houses, land, commercial buildings, warehouses, or investment properties, please contact Hero Realtor through our contact page.
