Property taxes in Pattaya are determined by national laws that apply across Thailand, and they vary depending on whether the property is used for residential, rental, or commercial purposes. There are two main types of property-related taxes: the Land and Building Tax and taxes paid during a sale or transfer.
1. Land and Building Tax (Annual)
This tax applies to all property owners in Thailand and is calculated annually based on the government-appraised value of the land and structure.
- Residential use (your own home): Very low rates (0.02% to 0.1%)
- Rental or commercial use: Higher rates (0.3% to 0.7%) depending on use and value
Tax bills are issued early in the year and are typically due by April 30th.
2. Taxes at Time of Sale or Transfer
When selling or transferring ownership, the following taxes may apply:
- Transfer Fee: 2% of the registered value (usually split 50/50 between buyer and seller)
- Withholding Tax: Based on property value and how long it has been owned
- Specific Business Tax (SBT): 3.3% if sold within 5 years and not the seller’s residence
- Stamp Duty: 0.5% (if SBT doesn’t apply)
Do Foreigners Pay the Same Taxes?
Yes. Foreigners pay the same property taxes as Thai nationals. The type and rate depend on property use—not nationality.
How to Stay Compliant
- Ensure your name is correctly registered on the title deed
- Check your tax bill annually (issued by the local municipal office)
- Work with a local accountant or property agent to stay up to date on changes
✅ Need help calculating or paying your property taxes? Contact our team for guidance and annual support.
Related FAQs:
- How Do I Pay Property Taxes as a Foreigner in Thailand?
- Are There Annual Taxes on Condos in Pattaya?
- How Much Is the Transfer Fee When Buying Property in Pattaya?
Still have questions? Let our legal team walk you through the numbers.