For the 2026 Land and Building Tax, the Ministry of Interior issued a notification dated 28 November 2025 extending the implementation deadlines under the Land and Building Tax Act B.E. 2562 (2019) by an additional two months for the 2026 tax year. This extension provides taxpayers with additional time to complete the required procedures and settle their tax liabilities.
Owners of land and buildings should review the updated tax rates and payment schedule as follows.
2026 Land and Building Tax Payment Schedule
Full Payment
- Due by June 2026
(Originally due by April 2026)
Installment Payment (3 installments, 0% interest)
• 1st Installment: Due by June 2026
(Originally due by April 2026)
• 2nd Installment: Due by July 2026
(Originally due by May 2026)
• 3rd Installment: Due by August 2026
(Originally due by June 2026)
Note:
Certain local administrative authorities may announce a further one-month extension of the payment deadline. Taxpayers are advised to verify the applicable deadline with the local authority responsible for the area where the property is located.
Basis of Tax Calculation
Land and Building Tax is calculated based on the official appraised value determined by the Treasury Department and the actual use of the property.
1. Residential Property
Single Residence (Owner of Land and Building)
Single Residence (Owner of Building Only)
Owners of Two or More Residential Properties
2. Commercial Property
Applicable to commercial buildings, hotels, rental apartments, and other business-use properties.
3. Agricultural Land
Individual Owners
Corporate Owners
4. Vacant or Unutilized Land
