Land & building tax calculator
The tax that everyone who owns land or a house pays every year. Calculated from the appraised value by type of use, and it shows the calculation step by step so you can see what is exempt and what is taxed. Free to use, no sign-up needed
Your property
Based on actual use on 1 January not the type recorded on the title deed
The Treasury Department appraised value, not the sale price Check last year's tax notice, or ask your local district office / municipality
Tax payable
Enter the appraised value to see the yearly tax
Same value, how different is the tax?
Exactly the same appraised value, but the tax can differ ten-fold depending on how the property is used - this is what shocks people most when the notice arrives (THB/year)
| Appraised value | Primary home | Second home | Rental / trade | Idle 9 years |
|---|---|---|---|---|
| ฿1,000,000 | Exempt | ฿200 | ฿3,000 | ฿12,000 |
| ฿3,000,000 | Exempt | ฿600 | ฿9,000 | ฿36,000 |
| ฿5,000,000 | Exempt | ฿1,000 | ฿15,000 | ฿60,000 |
| ฿10,000,000 | Exempt | ฿2,000 | ฿30,000 | ฿120,000 |
| ฿20,000,000 | Exempt | ฿4,000 | ฿60,000 | ฿240,000 |
| ฿50,000,000 | Exempt | ฿10,000 | ฿150,000 | ฿600,000 |
Primary home assumes you own both land and building and are on the house registration · Idle assumes 9 years left idle, when the rate has reached 1.2%
Land tax FAQ
How much land tax on a home appraised at 5 million baht?
If it is your primary home, you own both the land and the building, and you are on the house registration, you pay nothing, because the first 50 million baht is exempt. For a second home or more there is no exemption and you pay 1,000 baht a year at 0.02% of the appraised value. This is why second-home buyers are often shocked by their first tax notice.
Why do most first homes pay no land tax?
The law exempts the first 50 million baht for a primary home where the owner holds both the land and the building and is on the house registration on 1 January of that year, which covers almost every home in the country. Only homes appraised above 50 million start paying, e.g. a 60 million baht home pays just 3,000 baht a year because only the part above 50 million is taxed, not the whole amount. If you own the building only, such as a house built on leased land, the exemption drops to 10 million baht.
If I rent out my house, does it still count as residential?
No. Renting out is commercial use and is taxed at other rates, starting at 0.30%, several times the residential rate. For example, a shophouse appraised at 10 million baht that is rented out pays 30,000 baht a year, while a second home you live in yourself pays just 2,000 baht - fifteen times less. Officials look at actual use on 1 January, not the type recorded on the title deed.
How expensive is tax on idle land?
The most expensive of all types. It starts at 0.30%, the same as commercial, but a further 0.3% is added every 3 years the land is left idle, up to a maximum of 3%. For example, 10 million baht of land left idle for 9 years reaches 1.2%, which is 120,000 baht a year - the law's intent is to push owners to put the land to use. A common way to reduce the burden is to grow crops to change the type of use, but it must be real and documented, not token planting.
Is land tax based on the sale price or the appraised value?
It is based on the appraised value set by the Treasury Department, not the actual sale price or the market price. The appraised value is usually well below market price. Check last year's tax notice, or ask the district office, municipality or subdistrict administrative organization where the property is. Appraised values are revised every four years.
When is it due, and what happens if I don't pay?
By law it is due within April each year, but in practice the Ministry of Interior often extends the deadline, so check the actual date on the notice from your local authority. Late payment incurs a penalty and surcharge based on the time overdue, and long-overdue amounts can lead to seizure and auction of the property. Not receiving a notice does not excuse you - contact them yourself, as the address on file may be out of date.
Who pays - the owner or the tenant?
By law the taxpayer is the owner or occupier of the land and building on 1 January of that year, not the tenant. In practice, many commercial leases shift this burden to the tenant, which is allowed as it is an agreement between the parties. State clearly in the lease who pays, since commercial-use tax is not a small sum.
If a property is sold mid-year, who pays that year's tax?
The person who owns the property on 1 January is liable for that whole year's tax, so if it is transferred mid-year the seller is the one who must pay. In practice the parties often agree to split it by the number of days each held the property - state this clearly in the sale agreement. Buyers should check before transfer that no tax is overdue, since unpaid tax stays with the property.
