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No Tax Reduction for Thailand’s Land and Building Tax for 2022 泰國2022年土地稅及建築稅沒有優惠

The Royal Decree on the Stipulation of Land and Building Tax Rates B.E. 2564 (2021) was published in the Government Gazette on December 13, 2021. It indicates that the current land building tax rate this year remains the same as previous one in 2020. The Head of the Ministry of Finance said that when tax rate was reduced to 10% last year, the country lost 30 billion income which was a burden, so the tax rate this year is based on the current law.


The land and building tax is collected by local government for regional development. Therefore, when the government announced to reduce 90% of the tax, the Ministry of Finance must compensate the local government. The regulation for land and building tax during 2022-2023 are as follows:


1. Agricultural purpose is 0.01% - 0.1%

農業用途為0.01% - 0.1%

2. Residential purpose is 0.02% - 0.1%. If the land and building owned by natural people is 0.03% - 0.1%

住宅用途為0.02% - 0.1%。如果土地和建築物為自然人擁有為0.03%-0.1%

3. Commercial and industrial purpose is 0.3% - 0.7%

商業及工業用途為0.3% - 0.7%

4. Vacant or unused property is 0.3% - 0.7%

空置或未使用的資產為0.3% - 0.7%

In addition, for the main or the first residential building whose value is no more than 50 million, is exempted from land and building tax. In addition, agricultural land owned by a natural person whose value is no more than 50 million is also exempted from land and building tax.


IBC International Business Consultancy is a law, finance and accounting firm located in Bangkok, Thailand with experienced lawyers, accountants, and financial advisers. We provide services including investment, tax and legal advice in Thailand. Should you have any questions, please do not hesitate to contact us via Line: @ibcfirm for further information.

IBC泰國法律金融會計事務所 (International Business Consultancy) 為一間位於曼谷的泰國法律金融會計事務所,由經驗豐富的律師、會計師、及財務顧問組成,可提供泰國投資、泰國稅收及泰國法律諮詢等服務。如果有什麼問題,可以隨時通過Line: @ibcfirm與我們聯繫。

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