If you own a condo in Pattaya, the Thailand land and building tax is the one bill that arrives every year whether you live in the unit, rent it out or leave it empty. The good news is that for most Pattaya condos the amount is small, often a few hundred baht.
The catch is that the letter is in Thai, the deadline is fixed, and late payment adds penalties quickly. This guide explains who pays, how the tax is worked out, what a typical Pattaya condo owner can expect and how to stay on the right side of the deadline.
What Is the Thailand Land and Building Tax?
The tax comes from the Land and Building Tax Act B.E. 2562 (2019), which replaced Thailand’s older house and land tax and local development tax. According to law firm Tilleke & Gibbins, the Act took effect in March 2019 and payment under it has been required since 1 January 2020.
The Thailand land and building tax is an annual property tax collected by the local authority, not by the Revenue Department. Anyone who owns, possesses or uses land or a building on 1 January of the year is liable for that year, and that explicitly includes condominium units. In practice that means whoever is the registered owner on 1 January pays the full year, even if they sell the unit in February.
It is separate from the one-off costs you pay at the Land Office when you buy or sell. If you want those figures, use our Pattaya property buying cost calculator.
Do Foreign Condo Owners Have to Pay?
Yes. A foreigner who owns a condo unit in their own name under the foreign quota is a property owner like anyone else, so the Thailand land and building tax applies. Thailand’s official information portal, run by the Government Public Relations Department, states on its page on land and building tax rates for foreigners that foreign condo owners pay at the same rates as Thai individuals, and that the residence exemption applies to foreigners as it does to Thais.
That exemption depends on your name being in a house registration for the property. For foreigners this is normally the yellow book (Tor.Ror.13). Our guide to the yellow book in Thailand explains who can apply and what the office asks for. If your name is not registered at the unit, the property is taxed as “other residential” from the first baht.
How the Tax Is Calculated
The formula for the Thailand land and building tax is simple: assessed value multiplied by the rate for the type of use. The assessed value is not what you paid. Tilleke & Gibbins notes that the base is the official assessed price used by the government for registration fees under the Land Code. For many Pattaya condos that figure is lower than the price the owner paid.
The rates actually charged are set by royal decree within maximums written into the Act. The decree published in the Royal Gazette in December 2021 (Royal Decree Determining Land and Building Tax Rates B.E. 2564) applies from tax year 2022 onwards and sets these residential bands:
- Other residential use (a second home, a holiday unit, or a condo where your name is not in the house registration): 0.02% on value up to 50 million THB, 0.03% from 50 to 75 million, 0.05% from 75 to 100 million and 0.1% above 100 million.
- Main residence, land and building, name in the house registration: the first 50 million THB is exempt, and the rates on the value above that start at 0.03%.
- Main residence, building only, name in the house registration: the first 10 million THB is exempt, then 0.02% upwards.
Common property in a condominium, such as the lobby, pool and car park, is not taxed separately in your name, as law firm Benoit & Partners explains in its overview of the Act. Your Thailand land and building tax covers only your own unit.
Thailand Land and Building Tax on a Typical Pattaya Condo
At 0.02%, the tax is 200 THB for every 1 million THB of assessed value. Your assessed value is set by the government, but as long as it is not above the asking price, the full asking price gives a conservative upper estimate. Here is what that looks like on three condos Dynasty Real Estate is currently offering (October 2026), assuming the “other residential” rate with no exemption:
- The Trust Residence, Central Pattaya, 1 bedroom, 30 sqm, foreign quota, 1,490,000 THB: about 298 THB a year or less
- New Nordic Trend 6, Pratamnak, 2 bedrooms, 48 sqm, 2,300,000 THB: about 460 THB a year or less
- Dusit Grand Park 2, Jomtien, 1 bedroom, 34 sqm, 2,600,000 THB: about 520 THB a year or less
Your real bill depends on the official assessed value printed on your notice, which we cannot know in advance. Still, these numbers show why the Thailand land and building tax rarely changes the decision to buy a Pattaya condo. The monthly common area fee is usually a much bigger running cost; our guide to Pattaya condo common fees covers what owners pay there.
If you are comparing budgets across areas, the Pattaya property budget guide shows what each price band buys today.
When and Where to Pay in Pattaya
The yearly Thailand land and building tax cycle is predictable. The local authority sends the assessment notice in February and payment is due by the end of April. Benoit & Partners lists Pattaya City Hall as the collecting office for properties located in Pattaya. Some inland areas around Pattaya fall under a local municipality or Tambon office instead, and the notice states which office is yours.
Deadlines are sometimes extended. Tilleke & Gibbins reported such an extension for the 2024 tax year, for example. Never assume one, though: pay against the date on your own notice.
Make sure the local office has a postal address that reaches you. If you live abroad and the February letter goes to the unit, it can easily be missed, so ask the juristic person (building office) or your agent to keep an eye on post for you.
Late Payment Penalties
Late Thailand land and building tax penalties are far larger than the tax itself, so this is the part worth remembering. According to Benoit & Partners, summarising Section 68 of the Act:
- Paying late but before a written warning: a 10% penalty
- Paying after the warning but within the period it sets: 20%
- Not paying within that period: 40%
- On top of that, a surcharge of 1% per month on the unpaid tax, with part of a month counted as a full month
Local authorities also have enforcement powers for unpaid tax, up to seizure of the property, and an unpaid bill is the last thing you want to discover when a buyer is waiting. If you plan to sell your Pattaya property, keep your receipts for the past years ready.
Changes to Watch From 2027
Assessed values are updated in rounds. In February 2026 the Director-General of the Treasury Department told news agency InfoQuest that the new appraisal round for 2027 to 2030 would be announced on 1 December 2026 and take effect on 1 January 2027. If the assessed value of your unit rises, your Thailand land and building tax from 2027 rises with it, even if the rate stays the same.
The tax is also classified by actual use. Thai tax guides generally treat a condo let to long-term residential tenants as residential use. Short-term holiday letting is less clear-cut, so if you run a unit as a daily rental, confirm the classification with the local office or a Thai tax adviser.
This article gives general information only, not legal or tax advice. For anything specific to your situation, speak to a Thai lawyer or accountant.
Frequently Asked Questions
Do I pay the tax if my condo is empty most of the year?
Yes. The tax is based on ownership on 1 January, not on how often you use the unit. An empty holiday condo is normally taxed at the “other residential” rate, which starts at 0.02%.
Is the tax based on the price I paid?
No. It is based on the official assessed value used for Land Office registration fees, which is often lower than the market price.
Can a foreigner get the main-residence exemption?
The government information portal says the exemption applies to foreigners as it does to Thais, but your name must be in a house registration for the unit, usually the yellow book. Confirm with the local office that issues your notice.
Who pays if I sell my condo during the year?
The owner on 1 January is liable for that whole year. Buyers and sellers can agree to share the cost in the sale contract, but the tax office will look to the 1 January owner.
Does the tenant pay land and building tax?
No. It is an owner’s tax. If you rent, it is not your bill. See our guide on how to rent a condo in Pattaya for the costs tenants do pay.
Buying a Pattaya Condo? Talk to Dynasty Real Estate
We help foreign buyers understand the full cost of owning in Pattaya before they commit, from transfer costs to common fees and annual tax. Browse condos, houses and villas on our Pattaya property for sale page or see owner-direct units on our direct listings page. Then message us on WhatsApp at +66 98 403 9318 or on LINE at 0984039318 and tell us your budget and preferred area.
