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From this:

https://thailand.acclime.com/guides/land-buildings-tax/

I have owned a condo here for 20 years but have never received a tax notice. Is this a new requirement?

 

Quote

 

Land and buildings tax exemption

Land or buildings which the owner uses for agricultural purposes are exempt from the value of the tax base if the calculation of tax in total does not exceed THB 50 million.

Land or buildings which the owner uses for a residential purpose and has his/her name listed in the household registration certificate on 1 January of the tax year shall be exempt from the value of the tax base if the calculation of tax does not exceed THB 50 million.

In the case that the owner owns the building without owning the land and uses the building for residential purp will be exempt from the value of the tax base in the calculation of tax if the amount does not exceed THB 10 million.oses and his/her name is listed on the household registration certificate on 1 January of the tax year, the owner

 

 

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