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Thailand Land and Building Tax Calculator
Work out Thai land and building tax from the government appraised value, by type of use, with the 50 million baht main-home exemption applied automatically and the banded rates of the Royal Decree — not a single rate on the whole value.
Rate bands for "Main home (owns land and building)"
| Portion of the tax base in this band | Rate in the Royal Decree | Rate applied here |
|---|---|---|
| Up to 25 million baht | 0.03% | 0.03% |
| Over 25 up to 50 million baht | 0.05% | 0.05% |
| Over 50 million baht | 0.1% | 0.1% |
Tax by appraised value
| Appraised value | Tax base after exemption | Tax for the year |
|---|---|---|
| 25,000,000 | 0 | 0 |
| 50,000,000 | 0 | 0 |
| 55,000,000 | 5,000,000 | 1,500 |
| 75,000,000 | 25,000,000 | 7,500 |
| 100,000,000 | 50,000,000 | 20,000 |
| 150,000,000 | 100,000,000 | 70,000 |
Same 5,000,000 baht, different use
| Type of use | Base exemption | Tax for the year |
|---|---|---|
| Main home (owns land and building) | 50,000,000 | 0 |
| Main home (owns the building only) | 10,000,000 | 0 |
| Other residential property | — | 1,000 |
| Agricultural use | 50,000,000 | 0 |
| Other use, e.g. commercial | — | 15,000 |
| Left vacant or unused | — | 15,000 |
Ask about this page
The AI assistant answers only questions about the calculator on this page.
Land and building tax is an annual tax on the value of property, collected by the local authority where the property sits — a district office in Bangkok, or a municipality or subdistrict administration elsewhere. The person liable is the owner or possessor on 1 January of the tax year.
The amount depends on three things together: how the property is used, its government appraised value, and whether your name is on the house registration. Two identical houses at the same value can differ completely: with your name on the registration you may owe nothing at all; move it out and the property is taxed from the first baht.
The most common error in online explanations is applying one rate to the whole value. The law is banded, like income tax: each rate applies only to the portion falling inside its own band. This page shows the bands one by one, and puts the incorrect single-rate figure alongside so you can see the gap.
How it works
Step one — the appraised value. Land is its area times the appraised value per square wah. A building is its usable floor area times the appraised value per square metre, less depreciation for the building’s age. A condominium unit is the private area times the appraised value per square metre, with no depreciation. These are official appraised values, usually well below market prices.
Step two — deduct any exempt amount. Agricultural land owned by a natural person is exempt up to 50 million baht per local authority area. A main home where you own both the land and the building and are on the house registration is exempt up to 50 million baht. Where you own only the building and not the land, the exemption is 10 million baht. There are no other exemptions.
Step three — apply the banded rates. The Department of Local Administration sets out the order explicitly: deduct the exempt amount first, then multiply by the rate. That means whatever remains starts again at the lowest band. Its own worked example: agricultural land of 52 million baht, less the 50 million exemption, leaves a base of 2 million, taxed at the first band of 0.01% — 200 baht.
The government’s own banding example. Commercial land valued at 144 million baht, with no exemption: the first 50 million at 0.3% is 150,000 baht, the remaining 94 million at 0.4% is 376,000 baht, giving 526,000 baht — not 144 million times 0.4%, which would be 576,000.
Vacant land uses the same bands as other use, but once the local authority has assessed it as vacant for three consecutive years, the fourth year adds 0.3 to the rate, repeating every three years, subject to a combined ceiling of 3%.
Timing for tax year 2026 (BE 2569). Local authorities post the property lists by January, issue assessment notices by April, and payment is due by June. Where the tax is 3,000 baht or more it can be paid in three equal instalments — June, July, August. The Ministry of Interior extends these deadlines annually, so check that year’s announcement.
Frequently asked questions
A main home appraised at 60 million baht — how much tax?
Deduct the 50 million exemption first, leaving a base of 10 million. That sits in the first main-home band of 0.03%, so the tax is 3,000 baht a year. It is not 0.1% — the band for amounts above 50 million — because the Department of Local Administration sets the order as: deduct the exemption, then apply the rate.
Does a second home also get the 50 million exemption?
No. The section 41 exemption is for a residence whose owner is a natural person named on that property’s house registration, which by its nature can only be one property. Other homes are taxed from the first baht at 0.02% up to 50 million.
A condo bought to rent out — residential rate or commercial rate?
The Department of Local Administration states that letting a property for residential use loses the section 41 exemption but keeps the residential rates, so the bands still start at 0.02% rather than the 0.3% for other use. Classification is the assessing officer’s decision, so ask the local authority if you are unsure.
Bare land with some banana plants — agricultural or vacant?
It depends on whether the planting meets the minimum density for that crop in the schedule to the Ministry of Finance and Ministry of Interior announcement. The Department of Local Administration also confirms that land already farmed which later grows weeds is still agricultural, provided the planted crop still meets the schedule’s minimum.
How high can the vacant-land rate climb?
It adds 0.3 every three consecutive years assessed as vacant: 0.6 in year four, 0.9 in year seven, and so on — but combined with the Royal Decree rate it may not exceed 3%, under section 43. The count starts from the year it was assessed as vacant, not from when you bought it.
No assessment notice arrived — does that mean nothing is owed?
It may or may not. Item 14.1 of the Department of Local Administration guidance says that where the base exemption leaves no tax to pay, the local authority does not have to send a notice at all. But if tax is due and no notice has arrived, contact the local authority yourself, because arrears carry a penalty and surcharge.
What does paying late cost?
A penalty and surcharge of 1% per month of the unpaid tax, with part of a month counted as a whole month, running from the day after the payment deadline until payment — capped at the amount of tax due.
Sources
- Royal Decree on Land and Building Tax Rates B.E. 2564 (2021) — all four categories
- Department of Local Administration — 2026 collection guidance (rate table, method, deadlines)
- Land and Building Tax Act B.E. 2562 (2019) — base exemptions in sections 40 and 41
Rates last verified 7 Sep 2026