SHAMBALAINVESTMENT
Land and Building Tax in Thailand: Current Rates and the 2026 Vacancy Rule
· Shambala Editorial
Thailand's Land and Building Tax has applied nationally since 1 January 2020 — it's no longer a new or transitional tax, and the old pandemic-era discounts and 2020–2023 transition rules no longer apply.
Who pays, and how much
Local authorities collect the tax from owners (or qualifying rights-holders) of land, buildings and condominium units, based on the government's assessed value — not the purchase price.
| Use | Rate range | Note |
|---|---|---|
| Agricultural | 0.01–0.1% | Depends on value and qualifying use |
| Residential | 0.02–0.1% | Exemptions exist for qualifying owner-occupied homes |
| Commercial / other | 0.3–0.7% | Progressive by value |
| Vacant / unused | 0.3–0.7% + surcharge | Extra 0.3 points after a set idle period |
The 2026 vacancy surcharge
2026 is a meaningful year for owners who've left land unused since the tax began: after three consecutive idle years, a 0.3-percentage-point surcharge kicks in, repeating every three years the land stays idle, up to a 3% cap.
Check the government's official property valuation search for your assessed value rather than estimating from the purchase price, and rely on your local authority's assessment notice — not a fixed calendar date — for the actual payment deadline.
This is general information, not tax advice. Rates, exemptions and deadlines are set locally — confirm with the relevant authority for your property. Checked 25 September 2026.
