what it come if you don't pay land and building taxes
Last updated: 3 Aug 2025
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Over the past few years, we've all become somewhat familiar with the land and building tax. For those who own only one home or a single plot of land, this may not be a concern. However, anyone who owns two or more homes and land plots is immediately liable for paying the land and building tax as required by law.
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1. Fines
This is the primary penalty for land taxpayers who fail to pay the full amount due within the prescribed timeframe. These penalties are as follows:
· A 40% fine of the outstanding tax if payment is made late beyond the time specified in the notice.
· A 20% fine of the outstanding tax if payment is made within the time specified in the notice.
· A 10% fine of the outstanding tax if payment is made before the notice is received.
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2. Interest
In the event of late tax payment, the law provides for additional penalties: a 1% interest rate per month on the outstanding tax. The tax is calculated from the date the tax payment deadline is due until the tax is paid. However, a cap is set on interest to prevent any additional charges exceeding the tax due.
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3. Criminal Penalties
If an investigation finds that you have attempted to file a false report or fabricated false evidence to avoid paying the land and building tax, you may be punished with imprisonment of up to two years or a fine of up to 40,000 baht. This criminal penalty is the highest penalty for failure to pay the land and building tax.
Paying land and building tax is a legal obligation. If you own land and a residence that meets the criteria, you must pay the full amount by the announced deadline. The only cases where you will not be fined are if you fail to receive a tax assessment letter or if the tax payment deadline is extended. For the 2022 land tax, the tax payment deadline has been extended until July 31, 2022. If you wish to pay in three installments, the final payment date will be extended until September. All land and building taxpayers can pay their taxes at the local administrative office in the area where your home or land is located.
__________________________________________
Thank you for the great information from REIC.
__________________________________________
1. Fines
This is the primary penalty for land taxpayers who fail to pay the full amount due within the prescribed timeframe. These penalties are as follows:
· A 40% fine of the outstanding tax if payment is made late beyond the time specified in the notice.
· A 20% fine of the outstanding tax if payment is made within the time specified in the notice.
· A 10% fine of the outstanding tax if payment is made before the notice is received.
__________________________________________
2. Interest
In the event of late tax payment, the law provides for additional penalties: a 1% interest rate per month on the outstanding tax. The tax is calculated from the date the tax payment deadline is due until the tax is paid. However, a cap is set on interest to prevent any additional charges exceeding the tax due.
__________________________________________
3. Criminal Penalties
If an investigation finds that you have attempted to file a false report or fabricated false evidence to avoid paying the land and building tax, you may be punished with imprisonment of up to two years or a fine of up to 40,000 baht. This criminal penalty is the highest penalty for failure to pay the land and building tax.
Paying land and building tax is a legal obligation. If you own land and a residence that meets the criteria, you must pay the full amount by the announced deadline. The only cases where you will not be fined are if you fail to receive a tax assessment letter or if the tax payment deadline is extended. For the 2022 land tax, the tax payment deadline has been extended until July 31, 2022. If you wish to pay in three installments, the final payment date will be extended until September. All land and building taxpayers can pay their taxes at the local administrative office in the area where your home or land is located.
__________________________________________
Thank you for the great information from REIC.
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