Taxes pour terrain et maison
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vendredi juin 23, 2017
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Written by Siam Expat Law.



Thailand charges Building and Land Tax over property that is not the primary residence of the owner (e.g a second home, a property that is rented out by the owner or a property that is used by a foreigner but owned by a/ his company). In case the property is owned by a company Building and Land tax must be paid, irrespective rent is paid to the company or income is received by the company. Building and Land Tax shall be collected at the rate of 12.5% of the yearly rental according to the lease agreement or the annual value assessed by the Land Department, whichever is higher. Owner occupied properties are exempt from Building and Land tax (for the first property).

It is the responsibility of the owners to pay Building and Land
Tax before the end of February each year. This tax is paid to the local Or.Bor.Tor or Municipality.

There is also a Local development tax or maintenance tax imposed upon the person who either owns or is in possession of the land . The rate depends on location and land classification and assessed value, and varies from 0.25% to 0.95% a year.


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