Local Land Tax in Thailand


Pending entry into force of a new taxation procedure for real estate in 2020, we want to remind you of the local tax on land without a building (Local Maintenance Tax), valid until the end of the year. The tax rate is progressive, depending on the value of the land - from 0.25% to 0.95% of the value per year.

If your auditor accrues small taxes at the end of the year for a company that does not run business, but for which the land plot is registered, it probably means this:

If the extra cost for Rai is less than 5,000 baht, the tax is not increased. If more than 50,000 Baht - plus 25 Baht.

For example, the cost of real estate is 50,000 baht for 1 Rai. Tax amount: 120 baht.

With a land value of 51,000 baht, the land tax is still 120 baht per Rai.

With a land value of 58,000 baht, the land tax is already 145 baht per Rai.

You have questions? Please call us: +6687-348-57-03 (WhatsApp, Viber).


Author: Aleksandra Agapitova

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