Property Taxes Pre 2020

-Property Taxes and Building Permit
-Land & House (Building Permit) Taxation when Transferring Land & House at Lands Department.

Property Taxes and Building Permit up to 2020.
Note: There are new style of Property Taxes in Thailand starting on Jan 2020, and below I am detailing some eventual bottlenecks with the old Taxation.

Every property has to pay Property Tax, but if you as a Thai person are registered on the blue book as the resident, you not have to pay tax. (this is naturally only valid for the first house you own, if you own more properties only one property you not have to pay tax on, based on the blue book.)
In the occasion that the property is in company name, and the Thai shareholder (Majority Shareholder ?) is also listed in the blue book, you also exempt from Property Tax.

Property Taxes are issued by the “Tessaban”, and are based on the sqm size mentioned in the building permit. If the Tessaban does not have a building permit of the house it is more difficult to tax you, as there is no paper trail.

To get a building permit, you have to apply for one at the Tessaban, normally there is a standard waiting period of 30-45 days, in that timeframe other people can remark on it as well. The fee to obtain the building permit is minimal, you have to pay a standard fee, but at that moment you not yet pay Property Tax.
If you want a building permit on an older existing property, you can submit an application, if you are not mentioned on the blue book, it is likely that you must also clear outstanding Property Taxes with Tessaban. It is possible that the Tessaban will fine you backwarded tax up to maximum 10 years. Depending how long you failed applying for the building permit.
Property Taxation is based on the sqm of the property (mentioned on building permit), not the sqm of the land.
In many areas of Thailand the Property Taxes where never given or enforced, you as a person has/have/had to go to Tessaban and pay the yearly outstanding Taxes. Not many people know/knew, especially Foreigners, that they have to pay Property Taxes.

One of the problems the Tessaban is facing is that the Tessaban does not know automatically if the owner of the property is registered in the blue book. So in Huay Yai and Central Pattaya area, they started to target houses in Company Name as it was most likely that the owners where not mentioned in the Blue Book.
For this when buying a property in an existing company name, you always have to check about eventual outstanding property taxes. As when you take over the company, the land and house is not transferred via the lands department, only via the DBD. And new shareholders are responsible for any outstanding tax issues of the company. This differs from a Thai person buying land and house in personal name at the lands department.

-Land & House (Building Permit) Taxation when Transferring Land & House at Lands Department.
It is possible to attached/register the building permit to the chanoot at the land department, in that case it is 100% clear that the building belongs to the land, and that the building is owned by the land.
Commonly the building permit is registered to the chanoot at the land department. But it is also a known loophole to reduce transfer taxes by not attaching/registering the building permit.
If you attach/register a building permit to the chanoot you have to pay transfer tax at the lands department for the building part. The same type of taxes as if you transfer land and house to a new buyer, and are based on the sqm of the building. (in Bangkok currently around 6K Baht per sqm)
If you attach an older building to the chanoot, the lands department will reduce the transfer taxes based on deprecation of the building.

If you experienced difficulties obtaining building permits, due to outstanding taxes, and/or have questions about title deed transfer cost if building permit was never attached than just sent me an email, at info@thailandproperty.com

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