IBC泰國法律金融會計事務所International Business Consultancy

Tax Reduction on Land and Building Tax is

Officially Effective in Thailand

2023泰國土地及建築物減稅正式生效

On March 19, 2023, Thai government published a royal decree to reduce land and building tax due in 2023, which is the Royal Decree on Land and Building Tax Reduction (No. 3) B.E. 2566 (2023). The royal decree came into effect the following day after it was published, and the land and building tax payments is reduced by 15% in 2023 for the following types of land and buildings:

在2023年3月19日，泰國政府發布一項減少2023年到期的土地和建築稅的皇家法令，即佛曆2566年(2023)《第3號皇家土地和建築物稅減免法令》。皇家法令在發布後的第二天生效，在2023年以下類型的土地和建築物的土地和建築物稅減少15%：

• Land or buildings used for agricultural purposes;

      用於農業目的的 土地或建築物；

• Land or buildings used for residential purposes;

              用於住宅用途的土地或建築物；

• Land or buildings used for other purposes; and

      用於其他用途的土 地或建築物；和

• Vacant or unused land or buildings.

       空置或未使用的 土地或建築物。

Hence, owners of these types of land or buildings are only required to pay 85% of the land and building tax normally owed for 2023.

因此，這些類型的土地或建築物的所有者在2023年只需繳納正常應繳土地和建築物稅的85%。

In addition, owners of certain types of land or buildings were qualified for reduction of 50% or 90% under the Royal Decree on Land and Building Tax Reduction B.E. 2563 (2020), and will have an additional benefit of 15% reduction of the tax amount that was reduced by 50% or a continuation of the 90% tax reduction, depending on the circumstances.

此外，某些類型的土地或建築物的所有者有資格根據佛曆2563年(2020)《皇家土地和建築物稅減免法令》減免50%或90%，根據具體情況，將在減免 50% 的稅額額外優惠減免 15%，或繼續減免 90%的額外優惠。

The purpose of issuing this Royal Decree is to reduce the burden and impact on the tax payers, as well as to support continuous economic recovery.

頒布這項皇家法令的目的是減輕人民的負擔和影響，並支持持續的經濟復甦。

For more detail on the tax deduction in 2023, please refer to our earlier article “Thai Cabinet Approved New Tax Measures” at https://0rz.tw/JsNR1.

有關2023年減稅更多資訊，請見我們之前的文章“泰國內閣核准新的稅收措施”在https://0rz.tw/JsNR1。

IBC International Consultancy is a Law, Finance, and Accounting firm located in Bangkok, Thailand. With Experienced lawyers, accountants, and financial advisers, we provided services including investment, tax, and legal consultants in Thailand. Should you have any questions, please do not hesitate to contact us via Line: @ibcfirm for further information.

IBC泰國法律金融會計事務所 (International Business Consultancy) 為一間位於曼谷的泰國法律金融會計事務所，由經驗豐富的律師、會計師、及財務顧問組成，可提供泰國投資、泰國稅收及泰國法律諮詢等服務。如果有什麼問題，可以隨時通過Line: @ibcfirm與我們聯繫。