Yes, condo owners in Pattaya are required to pay an annual tax called the Land and Building Tax. This applies whether you're a Thai or foreign owner, and whether the unit is for personal use, rental, or commercial purposes.
What Is the Land and Building Tax?
This tax replaced the old House and Land Tax and is applied nationwide in Thailand. It is based on the appraised value of the condo unit as assessed by the local government.
Annual Tax Rates for Condos
- Owner-occupied condo (personal use): 0.02% to 0.1% of appraised value
- Rental property: 0.3% to 0.7% depending on use and value
👉 For example, a condo appraised at 3 million THB used for personal residence may be taxed at just 600–3,000 THB per year. The same unit rented out commercially could be taxed at 9,000–21,000 THB per year.
Who Pays the Tax?
- The registered owner of the condo (whether Thai or foreign)
- If owned under a foreign name, you are still 100% responsible for annual taxes
When and How to Pay
- Tax bills are issued annually by the local district or municipal office
- Payments are due by April 30th each year
- Bring your title deed and ID/passport to pay in person
- You can authorize a property agent or lawyer to pay on your behalf
Tips for Condo Owners
- Ask your juristic office if the tax has already been paid (in rare cases for pooled title)
- Keep the tax receipt—it will be needed for future transfers or sales
- If you rent out your unit, income tax also applies separately
✅ Need help checking or paying your condo tax? Get in touch with our team for annual reminders and payment assistance.
Related FAQs:
- What Are the Property Taxes in Pattaya?
- How Do I Pay Property Taxes as a Foreigner in Thailand?
- What Are the Monthly Costs of Owning a Condo in Pattaya?
Still unsure how much you owe? We’ll calculate it for you.