Recently, officials from the Department of Lands discussed speeding up the nationwide land tax assessment process in 2026. This comes after delays during 2024–2025, where sending confirmation documents to landowners for tax payment took almost until year-end.
This year, a new timeline was set requiring local governments or municipalities to complete land inventories by January 2026 to announce assessed values before 1 April 2026. Tax assessments must then be completed within one month.
Summary of key deadlines for the public:
Tax payment deadline: by June 2026.
Installment payments (3 installments): June to August 2026 (for those facing high tax rates).
Therefore, residents are advised to prepare documents such as land titles and old tax receipts by mid-December to verify information early with their local municipality, especially if owning multiple plots or recently purchasing property.
Relief measures: The Ministry of Interior has instructed all local administrative organizations nationwide to consider tax relief for the following groups:
Flood and water disaster victims: in both southern and central regions.
Those affected by conflict risk areas: along 18 points of the Thailand-Cambodia border in seven provinces (Trat, Chanthaburi, Sa Kaeo, Buriram, Surin, Sisaket, and Ubon Ratchathani) due to artillery shelling in community areas.
They may postpone tax payments and installments until the end of August 2026 or apply for additional deferment if necessary.
Land and building tax rates (2026).
Tax categories are divided into three main types. You can check the rates in the table below:
1. Land and buildings for residential use.
(Must have land title, house registration, and previous tax receipt).
| Value (million baht). | Primary residence (land + building). | Primary residence (building only). | Second house and beyond. |
| 0 - 10. | Exempt. | Exempt. | 0.02%. |
| 10 - 50. | Exempt. | 0.02%. | 0.02%. |
| 50 - 75. | 0.03%. | 0.03%. | 0.03%. |
| 75 - 100. | 0.05%. | 0.05%. | 0.05%. |
| 100 and above. | 0.1%. | 0.1%. | 0.1%. |
2. Land for commercial use and vacant land.
(Commercial buildings, offices, shops, hotels, or abandoned land). Note: If land remains unused over 3 years, tax rate increases by 0.3% every 3 years (capped at 3%).
| Value (million baht). | Annual tax rate. |
| 0 - 50. | 0.3%. |
| 50 - 200. | 0.4%. |
| 200 - 1,000. | 0.5%. |
| 1,000 - 5,000. | 0.6%. |
| 5,000 and above. | 0.7%. |
3. Land for agricultural use.
(Gardens, farms, livestock, fisheries, etc.).
| Value (million baht). | Individuals. | Legal entities. |
| 0 - 50. | Exempt. | 0.01%. |
| 50 - 75. | 0.01%. | 0.01%. |
| 75 - 100. | 0.01%. | 0.03%. |
| 100 - 125. | 0.01%. | 0.05%. |
| 125 - 150. | 0.03%. | 0.05%. |
| 150 - 500. | 0.05%. | 0.05%. |
| 500 - 550. | 0.05%. | 0.07%. |
| 550 - 1,000. | 0.07%. | 0.07%. |
| 1,000 and above. | 0.1%. | 0.1%. |
Simple calculation formula for wealthy owners:
Land and building value x annual tax rate = tax payable.
2026 is still fortunate as it is before the new land valuation cycle in 2027. Those with vacant land still have time to plant bananas or lime trees as a placeholder.