Land & Building Tax 2026: Rates Every Owner in the EEC Should Know

Land & building tax is collected at full rates in 2026, by land use:

1. Agricultural: 0.01–0.1% 2. Residential: 0.02–0.1% (primary home up to ฿50M exempt) 3. Commercial/industrial: 0.3–0.7% 4. Vacant land: 0.3–0.7%, increasing 0.3% every 3 idle years (max 3%)

Holders of vacant plots around U-Tapao and the HSR line can cut the bill by over 90% by qualifying as agricultural use — e.g. 200 banana trees or 20 mango trees per rai. Payment is due each April via the local municipality or bank apps.