Costs
Land and Building Tax for 2026 (B.E. 2569): no general reduction, so check your bill
For tax year 2026 no across-the-board Land and Building Tax reduction had been decreed as of early 2026, so owners should expect the full statutory rates. Payment windows were extended and instalments reported, but dates vary by local office, so rely on your own notice.
Right Way Phangan · Editorial
Updated 10 October 2026
Did Thailand cut Land and Building Tax (LBT) again for 2026? As of mid-January 2026, commentators reported no royal decree granting a general reduction for B.E. 2569, so it is treated as a full-rate year unless something later changed. Earlier years saw percentage cuts by decree (for example 15% for 2023). Do not assume a past discount carries over.
What to know
- Reductions need a decree. The Act itself provides special reductions in specific cases (such as certain inherited and foreclosed properties). A general annual cut needs a separate royal decree.
- Bill comes from the local authority. The local administrative body (on Phangan, the municipality or OrBorTor) assesses and sends the notice; owners do not self-assess.
- Deadlines move. Normal payment is by the end of April, but extensions are common. Secondary sources reported payment pushed into June 2026 with instalments for bills of 3,000 THB or more, and a 24 April 2026 Thairath report mentioned a further extension to September with three instalments. These reports differ, so treat your notice as authoritative.
- Late payment has consequences. Surcharges and penalties can apply and, for serious arrears, enforcement and registration blocks are possible. See LBT arrears, seizure and auction.
- Disagree with the valuation? There is an appeal route; see disputing a Land and Building Tax assessment.
Practical steps for owners
- Find the notice. If you are a registered owner, confirm the local office has your correct address. A leasehold villa's LBT normally falls on the registered landowner, so check the lease; see owner's taxes.
- Budget the full rate. Do not model a discount into holding costs for 2026.
- Ask about instalments where the bill is large enough.
- Keep receipts for sale-time due diligence, since buyers and lawyers may ask for proof that LBT is current.
Takeaway: for 2026 plan on the full statutory LBT, rely on your local office's notice for amounts and deadlines, and pay on time. Check with a Thai accountant whether any later decree changed this.
Key points
- As of January 2026, no general royal decree reduced Land and Building Tax for B.E. 2569.
- A general annual reduction needs a royal decree; past cuts do not automatically repeat.
- Payment deadlines were reported extended with instalments, but reports differ by source.
- Your local authority's notice is the authoritative source for amount and deadline.
- Arrears can bring surcharges and, in serious cases, enforcement.
Sources
General information, not legal advice. Thai property law is fact-specific — verify any structure with a licensed Thai lawyer before you commit. Independent legal due diligence is part of every transaction we handle.
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