Buildings & Land Tax Payments

Please check with your local City Hall to confirm you are either exempt or you are up to date with your payments.

Thailand Building and Land Tax is charged for property that is not the primary residence of the owner.

Examples are:

  • A second home
  • A property that is rented out by the owner
  • A property that is used by a foreigner but owned by a company.

In case the property is owned by a company Building and Land tax must be paid, irrespective of rent paid to the company, or income received by the company.

Building and Land Tax shall be collected at the rate of 12.5% of the yearly rental according to the lease agreement or the annual value assessed by the Land Department, whichever is higher.

It is the responsibility of the owners to pay Building and Land Tax before the end of February each year. This tax is paid to the local Municipality.

There is also a Local development tax or maintenance tax imposed upon the person who either owns or is in possession of the land. The rate depends on location and land classification and assessed value, and varies from 0.25% to 0.95% a year.

Owner occupied properties maybe exempt from Building and Land tax (for the first property).

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