New Land and Building Tax

[zenplay]

Hello.

 

I am the owner of a condominium unit in Bangkok.

It is not clear for me if I have to pay the new Land and Building Tax which came into effect on January 1st 2020 ?

 

Thank you for clarifications.

[blackcab]

1. Are you a permanent resident with a permanent resident book and registered in the condo blue book (Tabien Baan)?

 

2. If not, are you registered in the condo yellow book?

 

3. Is the unit appraised at over 50 million baht?

[zenplay]

On 8/12/2020 at 11:55 AM, blackcab said:

1. Are you a permanent resident with a permanent resident book and registered in the condo blue book (Tabien Baan)?

 

2. If not, are you registered in the condo yellow book?

 

3. Is the unit appraised at over 50 million baht?

Thank you for your reply.

 

1. I am not a permanent resident and not registered in the Tabien Baan

2. I am not registered in the condo yellow book for foreigner

3. Value of the condo unit is below 50 million baht

[Peterw42]

I think you will find the land tax is currently on hold as a covid relief thing (not sure of dates/expiry). As far as I know it doesnt apply to owner occupied house/condo. If you do get a bill, you may have to take chanote etc down to the local ampher and prove you live there.

I am in Pattaya and the local ampher recently did a mail out checking owner/occupier details (if details correct dont respond), I presume so they know who to send a bill to at some stage.

[blackcab]

1 hour ago, Peterw42 said:

I think you will find the land tax is currently on hold as a covid relief thing (not sure of dates/expiry).

 

It's all a bit up in the air. July 31 was the date by which the government should have mailed out all the invoices. The deadline to pay is August 31.

 

That being said there are untold owners who have not received an invoice. Proactive owners are going to their Khet/Amphur to resume matters themselves.

 

This year the amount due is actually 10 per cent of the actual invoice amount. The government has given a 90 per cent discount for year 2020 only.

[HampiK]

I have received the Bill!

 

For the condo you life in  you not have to pay (they send me a bill but after some talk with the office they told not need to pay. I became a receipt for 0 Baht).
For a second condo you have to pay but that amount is so small... for a 1 million condo it should be about 20 baht. meaning for a 10 Million condo it's about 200 baht. I am not sure as they reduced it by 90%. So maybe later have to pay the complete amount and they start with a smaller amount in the first year. This unfortunatelly I forgot to ask when I was at their office. but even then would be about 200 baht for a 1 Million baht condo!

[blackcab]

@zenplay The answer is not simple. Primary residences with a value less than 50 million baht are exempt.

 

The problem is that a primary residence is usually defined as being listed in the house book for the property, which you are not.

 

My best suggestion would be to take the title deed and the blue house book to the district office and ask them how they are dealing with the situation. You are not the only person in this situation, so they probably already have a decision in principle for you.

 

If there is tax payable, ask about getting a yellow house book and what your tax status would be when you achieved this.

 

Please consider updating the topic with your findings as this would really help others in the future.

[zenplay]

I went to Wattana District Office this morning.

I had to paid 231 Baht.

As I understand, the tax should be 0,02% of the value of the condo unit.

From this tax, they deducted 90%.

[inThailand]

Last year my condo development JP and all condo owners received tax bills, which the association paid all. To date, no one received tax bills, though they were due 30 June 2021.

 

Does anyone have insight to this years tax bills?

[YT3k72Em]

As above, best way to avoid having to pay it is get your name in the yellow book.

But since the covid discount is so high, it'll probably cost you more to get the documents prepared for the yellow book than it is to pay the taxes.  For now.

 

[donx]

This weekend my wife informed me that she received a tax bill for her townhouse in Krabi. We live in the US and she never received a blue book when she purchased the newly constructed townhouse. Her cousin lives next door and informed her of the tax bill. I think she is required to pay this new tax since this property isn't designated as her primary residence in Thailand. My wife is still listed on her parent's house book. She was surprised to learn that the tax is for 12.5 baht! How they arrived at that miniscule amount is beyond me.

 

I've been concerned that she hadn't received any information about this new tax until now. She never received any tax bill for vacant land she owns, but she thinks that is because she declared that land as agricultural since it has a few coconut trees growing on it. Hopefully this is all we have to worry about for the time being.

 

Next year we hope to be in Thailand to get a blue book for her townhouse so that she and my daughters are registered on it.

[inThailand]

Starting last year is the tax called Land and Building Tax. It is calculated from the appraised value from the Land Office. Last year and this year they are discounting the tax 90%, you pay 10% of the tax. Most residential properties are taxed at 2 or 3% of the appraised value.