Local Land Tax Rate in Thailand

Local land tax is assessed on the land value with a progressive rate depending on the size of land holding.  

Estimate Value Baht/Rai  Tax/Rai  Remark 
baht satang

 

Land in use for agricultural purposes of trees which grow only for a limited period of time the rate shall be 50%. If the owner of the land is the same as person as cultivasting the land (land owner doing their own farming) he must pay not more than 5 Baht/Rai

If the land is empty and not in use (idle/ undeveloped land) the owner must pay a double tax rate (x2).

Not exceeding 200 50
Exceeding 200-400 1
Exceeding 400-600 2
Exceeding 600-800 3
Exceeding 800-1000 4
Exceeding 1,000-1,200 5
Exceeding 1,200-1,400 6
Exceeding 1,400-1,600 7
Exceeding 1,600-1,800 8
Exceeding 1,800-2,000 9
Exceeding 2,000-2,200 10
Exceeding 2,200-2,400 11
Exceeding 2,400-2,600 12
Exceeding 2,600-2,800 13
Exceeding 2,800-3,000 15
Exceeding 3,000-3,500 17
Exceeding 3,500-4,000 20
Exceeding 4,000-4,500 22
Exceeding 4,500-5,000 25
Exceeding 5,000-5,500 27
Exceeding 5,500-6,000 30
Exceeding 6,000-6,500 32
Exceeding 6,500-7,000 35

 

Exceeding 7,000-7,500 37
Exceeding 7,500-8,000 40
Exceeding 8,000-8,500 42
Exceeding 8,500-9,000 45
Exceeding 9,000-9,500 47
Exceeding 9,500-10,000 50
Exceeding 10,000-15,000 55
Exceeding 15,000-20,000 60

 

Exceeding 20,000-25,000 65
Exceeding 25,000-30,000 70
Exceeding 30,000-40,000 80
Exceeding 40,000-50,000 90
Exceeding 50,000-60,000 100
Exceeding 60,000-80,000 150
Exceeding 80,000-100,000 200
Exceeding 100,000-200,000 250
Exceeding 200,000-300,000 300
Exceeding 300,000-400,000 350
Exceeding 400,000-500,000 400

Exceeding 500,000 pays as follows:

  • tax 400 over 500,000 (estimate value)
  • 100 baht over every 100,000 in the the surplus of 500,000 baht
Note: if the estimated value of the surplus is more than 50,000 baht it shall be deemed as 100,000 baht, but less than 50,000 shall not be included.