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January 22, 2021

Thailand’s Land and Building Tax: 2021 Payment Deadline Extension and Proposed Reduction

The renewed spread of COVID-19 in Thailand since December 2020 has led to additional tax relief measures to lessen the economic impact of the outbreak.

Most recently, it has prompted the Ministry of Finance to propose a draft Royal Decree on Land and Building Tax Reduction B.E. 2564 (2021), which is expected to be similar to the 2020 measures that reduced land and building tax payments by 90 percent. In the meantime, on January 21, 2020, the Ministry of Interior announced an extension for the payment of land and building tax in 2021, which is now due by June 30, 2021 (extended from April 30, 2021).

In light of the new land and building tax payment deadline for 2021, the Bangkok Metropolitan Administration, or the relevant municipality or local administrative office, will now send land and building tax assessment forms to taxpayers by April 30, 2021 (extended from February 28, 2021).

For more details on these measures, or on any aspect of Thailand’s land and building tax, please contact Chaiwat Keratisuthisathorn at [email protected] or +66 2056 5507.

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