Annual property tax in Thailand — the Land and Building Tax Act 2019
Thailand's Land and Building Tax Act 2019 for foreign owners — rates, exemptions, the second-home band, why 2026 is the first full-rate year.
Taxes & Fees
Transfer tax, withholding, stamp duty, rental income tax, capital gains.
-
-
Capital gains on property sale in Thailand — what foreigners actually pay
Thailand has no separate capital gains tax for individuals — Land Office withholding acts as the de facto CGT. How it works and differs for companies.
-
Thailand property and CRS / FATCA reporting for foreign owners
How Thai property ownership and bank accounts get reported abroad under CRS and FATCA, and what foreign owners should expect from Thai banks.
-
Property transfer fees in Thailand — the 2% rule and the Thai-only stimulus
How Thailand's 2% property transfer fee works, who pays it, the 0.01% Thai-only 2026–2027 stimulus, and why foreigners pay the full rate.
-
Rental income tax for foreign property owners in Thailand
How Thailand taxes rental income for foreign owners — progressive rates, 30% standard deduction, PND.94 and PND.90 filings, WHT, VAT thresholds.
-
Taxes and fees when buying property in Thailand — full 2026 breakdown
Thailand property taxes for foreigners in 2026 — transfer fee, SBT, stamp duty, withholding tax, Land & Building Tax, rental income, capital gains.
-
Withholding tax on property sale in Thailand — how the Land Office calculates it
How Thailand's withholding tax on property sales works for individuals vs companies, the cost-deduction table, and why it acts as de facto CGT.
