Land and Building Tax

The Land & Building Tax Act B.E. 2562, effective 1 January 2020, replaced the previous Act. Maximum tax rates are agricultural ≤ 0.15%, residential ≤ 0.30%, commercial/industrial ≤ 1.20%, and vacant ≤ 1.20%. The owner as of 1 January each year must pay the tax to the local administrative organization (Municipality or Subdistrict Office).

ภาษีที่ดินและสิ่งปลูกสร้าง (Land & Building Tax)

Assessment notices are typically issued in February, and payment is due by 30 April. If ownership or property use changes (e.g., start or end of rental), Form ภ.ด.ส.03 must be filed within 60 days to update the assessment.

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• Read more: Land & Building Tax (2020 onwards)