Land Tax 2025
Last updated: 22 Aug 2025
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Despite calls from the business sector to the government for a reduction in land and building tax, it is now clear that the 2025 land and building tax will be collected at the full rate of 100% and remain at the same rate.
Agricultural land will be taxed at 0.01-0.1%, residential land at 0.02-0.1%, other land, such as commercial and industrial land, at 0.3-0.7%, and vacant or unused land or buildings at 0.3-0.7%.
In the case of land left vacant or unused for three consecutive years, the tax will increase by 0.3% in the fourth year, followed by another 0.3% every three years, but the total tax rate will not exceed 3%.
This means that if landowners do not utilize the land within the specified timeframe, they will have to pay double the tax, for example, from 0.3% to 0.6% of the assessed tax base. or from 3,000 baht per million to 6,000 baht per million. Those who have held property for less than three years will still pay the original tax rate.
However, the Ministry of Interior has extended the deadline for the 2025 land and building tax by two months.
This is to ensure smooth land and building tax collection by local administrative organizations, enable efficient and complete tax collection, and alleviate tax burdens by providing taxpayers with more time to pay their taxes.
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1. Extend the deadline for preparing the land and building inventory for announcement and providing relevant information to taxpayers from November 2024 to January 2025.
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2. Extend the deadline for announcing the assessed value of land and buildings, the tax rate, and other details necessary for tax collection from before February 1, 2025, to before April 1, 2025.
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3. Extend the deadline for submitting tax assessment forms to taxpayers. From February 2025 to April 2025.
__________________________________________
4. Extend the tax payment deadline according to the tax assessment notification form from April 2025 to June 2025.
__________________________________________
5. Extend the tax payment deadline for the first installment from April 2025 to June 2025; the second installment from May 2025 to July 2025; and the third installment from June 2025 to August 2025.
__________________________________________
6. Extend the deadline for issuing notices to taxpayers with outstanding taxes from May 2025 to July 2025.
__________________________________________
7. Extend the deadline for reporting outstanding taxes. Originally scheduled for June 2025, it will now be scheduled for August 2025.
__________________________________________
Thank you for the great information from REIC.
Agricultural land will be taxed at 0.01-0.1%, residential land at 0.02-0.1%, other land, such as commercial and industrial land, at 0.3-0.7%, and vacant or unused land or buildings at 0.3-0.7%.
In the case of land left vacant or unused for three consecutive years, the tax will increase by 0.3% in the fourth year, followed by another 0.3% every three years, but the total tax rate will not exceed 3%.
This means that if landowners do not utilize the land within the specified timeframe, they will have to pay double the tax, for example, from 0.3% to 0.6% of the assessed tax base. or from 3,000 baht per million to 6,000 baht per million. Those who have held property for less than three years will still pay the original tax rate.
However, the Ministry of Interior has extended the deadline for the 2025 land and building tax by two months.
This is to ensure smooth land and building tax collection by local administrative organizations, enable efficient and complete tax collection, and alleviate tax burdens by providing taxpayers with more time to pay their taxes.
__________________________________________
1. Extend the deadline for preparing the land and building inventory for announcement and providing relevant information to taxpayers from November 2024 to January 2025.
__________________________________________
2. Extend the deadline for announcing the assessed value of land and buildings, the tax rate, and other details necessary for tax collection from before February 1, 2025, to before April 1, 2025.
__________________________________________
3. Extend the deadline for submitting tax assessment forms to taxpayers. From February 2025 to April 2025.
__________________________________________
4. Extend the tax payment deadline according to the tax assessment notification form from April 2025 to June 2025.
__________________________________________
5. Extend the tax payment deadline for the first installment from April 2025 to June 2025; the second installment from May 2025 to July 2025; and the third installment from June 2025 to August 2025.
__________________________________________
6. Extend the deadline for issuing notices to taxpayers with outstanding taxes from May 2025 to July 2025.
__________________________________________
7. Extend the deadline for reporting outstanding taxes. Originally scheduled for June 2025, it will now be scheduled for August 2025.
__________________________________________
Thank you for the great information from REIC.
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