Thailand's Land & Building Tax in 2026 — Who Pays and How It's Calculated

Many owners get a yearly assessment but never know where the number comes from. Levied by local authorities, it is based on the appraised value by use type. Understanding it lets you check you are billed correctly.

Who pays, how much

Whoever owns or holds the property on 1 January is liable. Rates vary widely by use.

Use	Rate character
Primary residence	Lowest, high first-value exemption
Additional homes	From the first baht, tiered
Agricultural	Very low
Commercial/other	Higher than residential
Vacant land	Highest, rising over time

Rough calculation

Take the appraised land + building value (Treasury Department rates), subtract exemptions, multiply by the use-based rate. A registered primary home often pays very little or nothing.

References

• Land and Building Tax Act B.E. 2562
• Treasury Department — land appraisal