萬萬稅!新的泰國土地及建築物稅法於2020年徵收－IBC泰國法律金融會計事務所International Business Consultancy

萬萬稅!新的泰國土地及建築物稅法於2020年徵收

Payment of New Land and Building Tax in Thailand is required in year 2020.

新的2019（佛歷2562年）泰國土地及建築物稅法已於2019年3月13日正式實施並於2020年1月起正式徵收。

新的稅法是用來廢除或取代原本的稅法包含1932年房屋及土地稅法以及1965年土地發展稅法。新法規定擁有、佔有、有權使用土地或是建築物（包含公寓）的個人或法人需在每年的四月底前向當地行政單位繳納土地及建築物稅。因新稅在2020年首度徵收，所以該年度的繳稅期限延到八月底。

The new 2019（B.E. 2562）Land and Building Tax Act is effective in 13 March, 2019 and the payment is required from 1 January, 2020.

The new act is to revoke and replace formerly applicable legislation, including 1932 House and Land Tax and 1965 Land Development Tax. According to new act, individual or juristic person who has ownership, possessory, or usage right over lands or buildings（including condos）is required to pay land and building tax to local administrative authorities before the end of April each year. Considering 2020 is the first year of payment, the deadline will be extended by the end of August, 2020.

以下為新的稅率 Following are key points of the new tax rate

Tax for agricultural use 農業用地/建築的稅率
Value價值	Tax rate 稅率 %
Under 75 million/低於7千5百萬	0.01
Between 75 million~100 million/介於7千5百萬~1億	0.03
Between 100 million~500 million/介於1億~5億	0.05
Between 500 million~1 billion/介於5億~10億	0.07
Beyond 1 billion /超過10億	0.10

Tax for commercial use 商業用地/建築的稅率
Value價值	Tax rate 稅率 %
Under 50 million/低於5千萬	0.30
Between 50 million~200 million/介於5千萬~2億	0.40
Between 200 million~1 billion/介於2億~10億	0.50
Between 1 billion ~5 billion /介於10億~50億	0.60
Beyond 5 billion/超過50億	0.70

另外，如土地或建築物閒置超過3年，土地及建築物稅每3年會調漲一次，每次調整0.3%，上限是3.0%。

In addition, if the land or building is unused for more than 3 years, the land and building tax rate will be increased 0.3% every 3 year, the maximum rate is 3.0%.

Tax for residential house 房屋的稅率
Value of land and building土地及房屋價值	Tax rate 稅率 %
First house under 50 million/首套低於5千萬	Exempt 免稅
First house between 50 million~75 million/首套介於5千萬~7千5百萬	0.03
First house between 75 million~100 million/首套介於7千5百萬~1億	0.05
First house beyond 100 million/首套超過1億	0.10
Second house under 50 million/第二套低於5百萬	0.02
Second house between 50 million~75 million/第二套介於5千萬~7千5百萬	0.03
Second house between 75 million~100 million/第二套介於7千5百萬~1億	0.05
Second house beyond 100 million/第二套超過1億	0.10