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.
關於佛曆2564年(西元2021年)規定土地和建築稅率的皇家法令在2021年12月13日公告在政府公報上，表示今年的土地及建築稅稅率與2020年相同。財政部部長表示當去年稅率降低至10%，國家損失300億收入、成為一個負擔，所以今年的稅率是依法徵收。
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:
土地和建築稅由地方政府徵收以用於區域發展。因此，當政府宣布減稅90%時，財政部必須補償地方政府。2022-2023年土地和建築稅的規定如下：
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.
此外，對價值不超過5000萬的主要或第一座住宅建築，免徵土地和建築物稅。此外，自然人擁有的價值不超過5000萬的農用地，也免徵土地和建築稅。
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