How to Apply for Tax Exemption for Primary Residential Property

[skatewash]

Just received the property tax bill for the freehold condo unit I own.  I understand there is an an exemption from this tax on your primary residential property subject to certain qualifications:

 

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Tax base exemption for primary residential property
 

Under the Act [Thailand Land and Building Tax Act B.E. 2562], individuals holding residential land and buildings as shown in a house registration certificate (primary residential property) on January 1 in any given tax year will receive a tax base exemption, as follows:
 

• 50 million baht for an individual who owns both land and buildings; and
• 10 million baht for an individual who only owns buildings.
   

Those who own multiple residential properties will only receive a tax base exemption for their primary residential properties.

 

-- https://news.bloombergtax.com/daily-tax-report-international/insight-new-property-tax-in-thailand-from-2020

The exemption from the Thailand Land and Building Tax Act B.E. 2562 is specified as follows (paraphrased in English):

 

 

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The Act provides a number of exemptions from tax to an owner of the following:

✓ Land or a building that is worth up to THB 50m and used for agricultural purposes.

✓ Land or a building that is worth up to THB 50m and used for residential purposes, provided the owner’s name is on the house registration book as of January 1 of that year.

✓ A building (i.e. not land) that is worth up to THB 10m and used for residential purposes, provided the owner’s name is on the house registration book as of January 1 of that year.

 

-- https://mahanakornpartners.com/overview-of-the-thailand-land-and-building-tax-act-b-e-2562/

My specific question regards the second and third of the three categories specified above.  Is a freehold condominium unit eligible for this exemption?  If so, what documentation is needed to prove that the "owner's name is on the house registration book as of January 1 of that year."  For instance, I have had a yellow house registration book (tabian bahn) since 2015 that lists my name as living at that condominium unit.  Also, I am listed as the owner on the chanote for that condominium unit.

Has anyone applied for and received this exemption and how did you accomplish that?  Or is this exemption not available to a freehold owner of a condominium unit?
 

[scubascuba3]

The revenue dept of city hall will want a yellow book, depending where you live it can be an impossible task, threads on it. Personally i gave up, would take 20 years to recoup the wasted money, I'll just pay up, it's minimal anyway

[skatewash]

Agree that it would be very difficult to proceed down this path without a yellow house registratin book (tabian bahn).  However, I already have one.  Also, agree that the amount of money in question is not large.  However, my question is what the process is.  Do you register your primary residence at the tax department of the local amphoe or tessaban office  or some other department.  It does not seem to be sufficient to give the tax department your yellow book which I have done two years now, but still ended up paying the property tax. 

Would like to hear of anyone's successful pursuit of this exemption and any tips they may have.  For example, is there a form that you fill out to attest that this is your primary residence (or in my case, my only residence)?  Knowing what is possible and what works in one case can be very helpful in other cases especially given the lack of my fluency in Thai and lack of  English fluency on the part of the staff at the tessaban office.  Knowing the process can make it easier for everyone involved.

Edited April 17, 2022 by skatewash

[soi3eddie]

1 hour ago, skatewash said:

Agree that it would be very difficult to proceed down this path without a yellow house registratin book (tabian bahn).  However, I already have one.  Also, agree that the amount of money in question is not large.  However, my question is what the process is.  Do you register your primary residence at the tax department of the local amphoe or tessaban office  or some other department.  It does not seem to be sufficient to give the tax department your yellow book which I have done two years now, but still ended up paying the property tax. 

Would like to hear of anyone's successful pursuit of this exemption and any tips they may have.  For example, is there a form that you fill out to attest that this is your primary residence (or in my case, my only residence)?  Knowing what is possible and what works in one case can be very helpful in other cases especially given the lack of my fluency in Thai and lack of  English fluency on the part of the staff at the tessaban office.  Knowing the process can make it easier for everyone involved.

I too, own my own freehold condo unit in Bangkok. No tax request was received in 2021. In 2020 there was some paperwork but no payment requested. It may be the case that my juristic office sent them a copy of my yellow book but I don't know. 

[scubascuba3]

8 hours ago, skatewash said:

Agree that it would be very difficult to proceed down this path without a yellow house registratin book (tabian bahn).  However, I already have one.  Also, agree that the amount of money in question is not large.  However, my question is what the process is.  Do you register your primary residence at the tax department of the local amphoe or tessaban office  or some other department.  It does not seem to be sufficient to give the tax department your yellow book which I have done two years now, but still ended up paying the property tax. 

Would like to hear of anyone's successful pursuit of this exemption and any tips they may have.  For example, is there a form that you fill out to attest that this is your primary residence (or in my case, my only residence)?  Knowing what is possible and what works in one case can be very helpful in other cases especially given the lack of my fluency in Thai and lack of  English fluency on the part of the staff at the tessaban office.  Knowing the process can make it easier for everyone involved.

Pattaya City hall said to me on Line to be exempt you need the yellow book, so you should ask your municipal office where they issue bills. I did wonder if once i got the yellow book they'd say i needed something else

[topt]

On 4/18/2022 at 3:47 AM, scubascuba3 said:

Pattaya City hall said to me on Line to be exempt you need the yellow book, so you should ask your municipal office where they issue bills. I did wonder if once i got the yellow book they'd say i needed something else

I know a couple of people who got exemptions with the Yellow Book.

[CygnusX1]

Would anyone know how or where to pay an annual property tax bill? 

I’m going to be stuck in Australia for a long while, but a friend’s returned from a stay at my Jomtien condo, having collected my mail, which includes a statement for tax of 1886 baht (I think - it’s all in Thai). If he returns to Thailand later this year, can he just pay it somewhere like a post office or bank branch, or can he only do it at some obscure government office? Alternatively, could I do it online from my Bangkok Bank account?

Thanks

 

[scubascuba3]

If Jomtien comes under Pattaya City Hall then it's 2nd floor there