Latest Update! Land and Building Tax & Vacant Land Tax in 2026: How Much Do You Pay?

Land and Building Tax is a local tax collected annually based on the assessed value of land and buildings. The key principle is not merely whether you own property, but how it is used, because the type of use determines the applicable tax rate in practice—residential, agricultural, commercial, or others—up to the case many people are most concerned about:Vacant Land Tax, which is often levied at a higher rate and is subject to step increases when the land is left unused continuously.

Land Tax: For homeowners and landowners, there are three key points to focus on from the start, as follows:

• Tax base: the value assessed by the government (land and buildings)

• Type of use: determines the applicable rate band

• Collection timeline for that year: Land and Building Tax for 2026 has announcements extending the timeframe for certain steps in many areas, which means the notification–payment schedule of each local authority may differ slightly.

What you should know for this year is that the Ministry of Interior has issued an announcement extending the deadlines in the collection process for the Land and Building Tax for 2026 to ensure that surveys, the preparation of accounts, and the issuance of assessment notices can be completed in many areas. As a result, the overall timeline has been pushed back from the original schedule at multiple stages.

An overview timeline that can be used as a reference is as follows:

• Preparation of the land and building list/account (Ph.D.S. 3/Ph.D.S. 4) extended from the original deadline of within November 2025 to within January 2026

• Announcement of the appraised value or the tax rate to be collected, and necessary details extended from before 1 February 2026 to before 1 April 2026

• Tax assessment notification (sending the assessment form to taxpayers) extended from within February 2026 to within April 2026

• Tax payment period (full payment) extended from within April 2026 to within June 2026

• In the case of installment payments (if eligible and choosing to pay in installments)

• Installment 1: payable within June 2026

• Installment 2: payable within July 2026

• Installment 3: payable within August 2026

In practice, the announcement–assessment notice–payment timeline may vary slightly depending on each local administrative organization, but the framework above provides an overall picture that helps with planning—especially for those holding multiple plots or owning assets that may fall under vacant land tax. You should promptly check the land-use status and the assessed amount as soon as you receive the notice, to avoid overdue payments or missing the window to file an objection within the tax year.

To assess how much tax you must pay this year, you should start by correctly classifying the property’s use, then multiply the tax base value by the applicable rate. This is because the law clearly sets rate caps by use category: agricultural, residential, other uses, and properties left vacant or not put to appropriate use given their condition. The steps are as follows:

Step 1: Separate the use category correctly before calculating

The most important starting point is classification, because tax rates differ significantly across groups. In principle, there are 4 main groups: 

• Agriculture

• Residential

• Other uses 

• Left vacant or not put to appropriate use given its condition 

Step 2: Understand the tax base before calculating

In practice, the tax base is based on the government-assessed value of land and buildings (including condominium units), which is the base that local administrative organizations use to calculate annual tax.

Step 3: Apply the tax rate by category and check the legal rate caps

Once you have the category and the tax base, the next step is to apply the applicable rate, as the law sets rate caps, for example:

• Residential category cap not exceeding 0.3%, and there is a principle of exempting the tax base value for a primary residence under specified conditions, such as the owner’s name appearing on the title deed and being listed in the house registration (Tabien Baan) as of 1 January of the tax year.

• Other-use category cap not exceeding 1.2%.

• Vacant or not put to appropriate use given its condition category cap not exceeding 1.2%, and the rate is set in tiers based on value, together with a definition of what constitutes “vacant” for consideration.

Step 4: Check the vacant-land tax conditions that increase the amount when left unused continuously

If it qualifies as vacant or not put to appropriate use given its condition for 3 consecutive years, the principle is to increase the rate in the 4th year by 0.3%, and by another 0.3% every 3 years if it is still not put to use, with the total not exceeding 3% of the tax base.

This example is based on the progressive rate structure under Section 94 and the exemption conditions for residential property or vacant land, to illustrate the step-by-step calculation method. The actual figures on the assessment notice still depend on the tax base value (appraised value) and the local classification of property use in each area.

Case 1: Primary residence (owner is an individual) with a tax base value of THB 8 million

The starting point for a primary-residence case is that, if the conditions are met—owning the land and building, using it as a residence, and having one’s name in the house registration—an exemption applies to the first THB 50 million of the tax base value. Therefore, a primary residence with a tax base value of THB 8 million does not reach the threshold for tax in this part.

Calculation (summary):

• Tax base value: 8,000,000

• Exempt amount: 50,000,000 (under the primary-residence conditions)

• Taxable portion = 0

• Tax payable = 0

Case 2: Primary residence with a tax base value of THB 80 million

When the tax base value exceeds THB 50 million, the excess portion is calculated using the progressive rates for a primary residence, e.g., THB 50–75 million = 0.03%, THB 75–100 million = 0.05%.

Calculation:

• Exempt the first 50,000,000, leaving a tax base to be calculated = 80,000,000 − 50,000,000 = 30,000,000

• Split into rate brackets

• THB 50–75 million bracket: 25,000,000 × 0.03% = 25,000,000 × 0.0003 = 7,500

• THB 75–80 million bracket: 5,000,000 × 0.05% = 5,000,000 × 0.0005 = 2,500

• Total tax payable = 7,500 + 2,500 = THB 10,000/year

Case 3: Vacant land tax with a tax base value of THB 60 million

For vacant land or land not put to appropriate use, this rate category applies. A commonly used example of progressive rates is THB 0–50 million = 0.30%, THB 50–200 million = 0.40%. There is also a rule to increase the rate by 0.3% when the land is left unused continuously for 3 years (the 4th year), and to increase again every 3 years thereafter, with the overall rate capped at 3%.

(a) A normal year (not yet meeting the conditions for a rate increase)

• THB 0–50 million bracket: 50,000,000 × 0.30% = 50,000,000 × 0.003 = 150,000

• THB 50–60 million bracket: 10,000,000 × 0.40% = 10,000,000 × 0.004 = 40,000

• Total tax = THB 190,000/year

(b) If left unused for 3 consecutive years, in the 4th year the rate increases by another 0.3%

Put simply, take the original vacant-land rate and add 0.3%.

• THB 0–50 million bracket: from 0.30% to 0.60% ⇒ 50,000,000 × 0.006 = 300,000

• THB 50–60 million bracket: from 0.40% to 0.70% ⇒ 10,000,000 × 0.007 = 70,000

• Total tax in Year 4 = THB 370,000/year

Vacant Land Tax can often cause the tax bill to surge far more than many people expect, because it is assessed based on both the type of use and the circumstances of continuous abandonment, which directly affect the rate used in the calculation. Factors that cause vacant land tax to increase include:

Classified as vacant or not being put to appropriate use

The starting point of a higher burden is being classified in the vacant or unused land category, which generally carries a higher rate than the residential or agricultural categories and immediately places the calculation under a different formula.

High taxable value and a tiered (progressive) rate structure

Even if it does not yet meet the conditions for a rate increase due to continuous abandonment, if the taxable base value (appraised value) is high, the tiered tax calculation by value brackets will naturally push the total higher under a progressive rate system—especially when the value begins to move into brackets with higher-than-usual rates.

Left unused continuously for 3 years, with the rate increasing in the following year

A factor that clearly drives the tax up is continuous abandonment under the prescribed criteria. The principle is that the rate increases once the land has been left unused continuously for a specified period, and it may increase in cycles if the land is still not put to appropriate use.

The appraised value or tax base is revised in a new cycle

Even if the land’s status does not change, if the appraised capital value or the value base used for calculation is increased in a tax accounting cycle, the tax amount may rise accordingly because the base multiplied by the rate is higher.

Use information does not match the facts, or documents are not updated

Another common cause is that the local authority’s system still reflects the land as vacant even though it has already been put to use, or the owner information or land-use details have not been updated, resulting in an incorrect rate being applied. Therefore, as soon as you receive the assessment notice, you should always check the land-use classification and the value base first.

The key to preventing a property from being classified as “left vacant” or “not put to appropriate use” is to ensure the local authority can see clear, verifiable evidence of use, and that the recorded use in the system matches the facts. If it is classified in this category, not only is the tax rate higher, but there is also a principle of increasing the rate when the property is left abandoned continuously.

1. Start by checking the use status in the assessment notice and the list account (Por.Dor.Sor.)

Before doing anything, verify clearly how that plot is classified in the local authority’s notice or list account. In many cases, the land is already being used, but the data in the system still shows it as vacant, causing it to be taxed at the vacant-land rate unnecessarily 

Having supporting evidence and submitting a request to the local authority to update the records helps reduce the risk of misclassification. In practice, there are cases where owners file for a change in the use of land and buildings so that the list account (Por.Dor.Sor. 3) reflects the latest information.

2. If you intend to classify it as agricultural use, it must meet the minimum thresholds set out in the relevant notifications

Occasional crop planting or livestock raising may be insufficient for classification purposes, because the relevant notifications prescribe minimum thresholds for agricultural operations per rai, the area of pens or farm buildings, and the characteristics of use in annexed schedules, to serve as criteria for determining whether the land is genuinely used for agriculture.

A safer approach is to plan continuous use of the land and keep evidence of utilization, such as time-stamped photos, labor and material receipts, or a planting-plot layout, to confirm use in line with the criteria.

3. Make the form of use clear and verifiable 

If agriculture is not convenient, ensuring the land has tangible, practical use—such as developing it for residential purposes, leasing it out, or other uses consistent with actual utilization—will help reduce the risk of it being classified as vacant in practice. The key is that the use must be continuous and consistent with facts that the local authority can verify, because the vacant category has a higher rate cap and conditions for rate increases when the property is left abandoned continuously.

4. Update information with the local authority in time for the tax year cycle, and keep evidence every time

Once you begin using the property, you should promptly ensure the information in the local authority’s system is updated—especially during the period when the list account (Por.Dor.Sor.) is being prepared or revised—so that the classification matches the facts from the start of the tax year cycle and reduces the chance that you will need to follow up and correct it later.

Before paying the Land and Building Tax for 2026, the checklist below helps reduce the chance of overpaying due to incorrect classification or missing the payment deadline—this year the timeline has been extended in several stages, including a payment deadline pushed to June under the Ministry of Interior’s announcement.

• Check every plot and every unit in full—separating vacant land, detached houses, townhomes, condominium units, or properties with multiple plots under a single title deed—to avoid omissions when verifying the amount due.

• Check the assessed usage category. This directly affects the tax rate—confirm whether it is classified as residential, agricultural, other use, or as vacant/unused land or buildings.

• Check the tax base (appraised value) to ensure it matches the actual property. Verify the land parcel number, unit number, and property details, because the tax base is the starting figure before applying the rate.

• Check any exemptions or deductions related to residential property (if any), especially owner-occupied homes, which may qualify for exemption under the criteria prescribed by law. If the information in the system has not been updated, contact the local authority promptly.

• Check the risk of vacant land tax and rate increases for properties left unused continuously. If the property is classified as vacant or not put to appropriate use, be aware of the higher rate.

• Check the payment due date and installment options (if you want to pay in parts) under the extension announcement: pay in full by June 2026, and if paying in 3 installments, the schedule will be June–July–August 2026.

• Check the payment channels and keep complete records. Pay via the channels specified by the local authority, and keep the receipt or proof of payment every time, in case you need to reconcile amounts in the following year or if the data does not match.

An overview of the Land and Building Tax for 2026 is that the tax base (based on the appraised value) and the type of use determine the actual amount payable. Therefore, before making payment, you should clearly check whether the property has been correctly classified and how well the information on the assessment notice matches the actual use. This year, there has been an announcement extending the collection process timeline by another 2 months, which may cause the notification–payment schedule of each local authority to be postponed from the original timeframe.

The case that requires the most caution is vacant land, because the tax rate is often higher. If the land is left unused continuously, there is a principle of periodic rate increases—for example, after 3 consecutive years, the following year increases by 0.3%, and it continues to increase in stages if it is still not put to use—making the tax amount rise noticeably.