What do taxes on land and buildings mean?

What types of property are subject to land and building taxes?
- Use for agriculture such as rice farming, farming, field crops, cultivation, animal raising. and aquaculture
- Used for living
- Used for purposes other than agriculture or housing.
- Land or buildings that are vacant or unused.

exception
- Property of the state or government agencies that carry out state or public affairs.
- United Nations Office Specialized agency under the United Nations or other international organizations
- Embassies and consulates of foreign countries
- Property of the Thai Red Cross Society
- Property used in religious affairs commonwealth or residences of religious workers only
- Public cemeteries or crematoriums where compensation is not paid.
- Property belonging to the foundation public charity organization or other places
- Private property used for official public use.
- Common property of the condominium
- Public utility land under the law on land allocation
- Public utility land under the law on industrial estates of Thailand.

Tax rate
- Agriculture: Maximum tax rate 0.15%.
- Residence: Maximum tax rate 0.30%
- Other purposes: Maximum tax rate 1.20%
- Vacant or unused land or building: Maximum tax rate 1.20%.

engage in agriculture
- Value 1 million – 75 million baht: 0.01%
- Value 76 million – 100 million baht: 0.03%
- Value 101 million – 500 million baht: 0.05%
- Value 501 million – 1 billion baht: 0.07%
- Value over 1 billion baht: 0.10%

Land or buildings of a person for residence whose name is in the house registration.
- Value 1 million – 25 million baht: 0.03%
- Value 26 million – 50 million baht: 0.05%
- Value over 50 million baht: 0.10%

A building that is owned by a person for residence who is named in the house registration document.
- Value 1 million – 40 million baht: 0.02%
- Value 41 million – 65 million baht: 0.03%
- Value 66 million – 90 million baht: 0.05%
- Value over 90 million baht: 0.10%Land or buildings for residential use other than the above.
- Value 1 million – 50 million baht: 0.02%
- Value 51 million – 75 million baht: 0.03%
- Value 76 million – 100 million baht: 0.05%
- Value over 100 million baht: 0.10%

Land or buildings used for purposes other than agriculture and housing.
- Value 1 million – 50 million baht: 0.30%
- Value 51 million – 200 million baht: 0.40%
- Value 201 million – 1,000 million baht: 0.50%
- Value 1,001 million – 5,000 million baht: 0.60%
- Value over 5,000 million baht: 0.70%

Land or buildings are left vacant or not used as they should be.
- Value 1 million – 50 million baht: 0.30%
- Value 51 million – 200 million baht: 0.40%
- Value 201 million – 1,000 million baht: 0.50%
- Value 1,001 million – 5,000 million baht: 0.60%
- Value over 5,000 million baht: 0.70%

tax exemption
- Agriculture: Exempted if the total calculated tax does not exceed 50 million baht.
- Residence: Exempted if the owner's name appears in the house registration as of January 1 of the tax year and the calculated tax does not exceed 50 million baht.
- Residences (buildings only): Exempted if the owner's name is in the house registration as of January 1 of the tax year. The building does not own the land. and calculated tax not exceeding 10 million baht

payment of taxes
Where can I pay land and building taxes?
- Municipal Office (For local government organizations, local administrative organizations)
- Subdistrict Administrative Organization (Subdistrict Administrative Organization) for property in the subdistrict area
- District office (for real estate in Bangkok)
- Pattaya City Hall (For real estate in Pattaya)
- Offices of local government organizations as required by law.

Pay land and building taxes online?
- Via the Mobile Banking app: Scan the QR Code attached to the land and building tax assessment notice.
- Via Internet Banking: Enter the reference number.

Late payment penalties
- If payment is not made within the deadline, there will be a penalty of 40% of the unpaid tax.
- If payment is made before receiving a written warning, there will be a penalty of 10% of the unpaid tax.- If payment is made within the deadline according to the written reminder, a penalty of 20% of the unpaid tax will be applied.
- In addition, those who do not pay within the deadline will have to pay an additional 1% per month of the tax amount. where a fraction of a month is counted as a full month