Condo property tax Thailand — 2026 rates for foreign owners

Thailand's Land and Building Tax (2020 reform) charges 0.02–0.10% annually on residential condo values under ฿50M — a fraction of Western property taxes. Owner-occupier: 0.02% up to ฿10M, rising to 0.03% up to ฿50M. Rented/investment: 0.02–0.10% based on value bracket. On top: a one-off transfer fee (2% of appraised value, typically split with the seller), stamp duty (0.5%) or specific business tax (3.3%) depending on holding period, and withholding tax on resale gains.