What are all the property taxes and fees in Pattaya?

Authored by the expert who managed and guided the team behind the Thailand Property Pack

Everything you need to know before buying real estate is included in our Thailand Property Pack

Who is the author of this content?

BAMBOOROUTES

A team specialized in real estate investing in APAC countries (Japan, Thailand, Indonesia, Australia, etc.).

We are a team of financial experts, legal professionals, developers, and local real estate specialists dedicated to helping people like you avoid mistakes when investing in real estate in a foreign place, particularly in Pattaya. If you'd like to learn more about us, you can check our presentation page.

How this content was created 🔎📝

At BambooRoutes, we explore the Thai real estate market every day. Our team doesn't just analyze data from a distance—we're actively engaging with local realtors, investors, and property managers in cities like Bangkok, Chiang Mai, and Pattaya. This hands-on approach allows us to gain a deep understanding of the market from the inside out.

These observations are originally based on what we've learned through these conversations and our observations. But it was not enough. To back them up, we also needed to rely on trusted resources

We prioritize accuracy and authority. Trends lacking solid data or expert validation were excluded.

Trustworthiness is central to our work. Every source and citation is clearly listed, ensuring transparency. A writing AI-powered tool was used solely to refine readability and engagement.

To make the information accessible, our team designed custom infographics that clarify key points. We hope you will like them! All illustrations and media were created in-house and added manually.

What are the different types of property taxes in Pattaya?

Pattaya property owners face five main types of taxes and fees depending on their property situation and transactions.

The Land and Building Tax represents the primary annual property tax, calculated based on your property's government-appraised value and its specific use. This tax replaced the previous House and Land Tax system and now covers all types of real estate ownership in Pattaya.

Rental income tax applies when you rent out your Pattaya property, with rates following Thailand's progressive personal income tax structure from 0% up to 35% depending on your total annual income. Property transfer taxes come into play during buying and selling, including the transfer fee, Specific Business Tax, and stamp duty.

Withholding tax affects sellers during property transactions, with different rates for individuals versus companies. Municipal and common area fees represent ongoing costs for condo owners and vary by development and location within Pattaya.

As of September 2025, these tax structures remain consistent across Thailand, making Pattaya property taxation straightforward to understand once you know the basics.

How much is the annual property tax for residential properties?

Annual property tax rates for residential properties in Pattaya range from 0.02% to 0.30% of the government-appraised value, with significant exemptions for primary residences.

If you use your Pattaya property as your primary residence, you'll benefit from a generous exemption on the first 50 million THB of appraised value. Beyond this threshold, tax rates start at 0.02% and gradually increase to 0.10% for higher-value properties.

Second homes, vacation properties, and rental properties face higher rates without any exemptions. These properties are taxed from the first baht of appraised value at rates between 0.02% and 0.30%, depending on the property's total assessed worth.

For example, a 10 million THB condo used as your primary residence would pay zero annual tax due to the exemption. The same condo used as a rental property would incur approximately 2,000 to 30,000 THB annually, depending on the specific rate applied.

It's something we develop in our Thailand property pack.

Are there property taxes for vacant land, and how are they calculated?

Vacant land in Pattaya faces significantly higher tax rates than developed residential property, with escalating penalties for long-term vacancy.

Empty or underutilized land starts with tax rates similar to commercial property at 0.30% to 0.70% of the appraised value. However, the government incentivizes land development through progressive penalty increases for prolonged vacancy.

If land remains vacant for more than three years, tax rates increase by 0.3 percentage points every subsequent three-year period. This escalation continues until reaching the maximum rate of 3% of the appraised value, creating substantial pressure to develop or sell unused land.

For instance, a 5 million THB vacant plot would initially cost 15,000 to 35,000 THB annually in taxes. After six years of vacancy, this could rise to 90,000 THB annually, and eventually reach 150,000 THB per year at the maximum rate.

Foreign investors should note that while they cannot directly own land in Thailand, they may encounter these costs through leasehold arrangements or Thai company structures.

What is the tax rate for properties rented out in Pattaya?

Rental income from Pattaya properties is subject to Thailand's progressive personal income tax system, with rates ranging from 0% to 35% depending on your total annual income.

The tax structure follows these brackets: 0% for income up to 150,000 THB, 5% for 150,001-300,000 THB, 10% for 300,001-500,000 THB, and progressively higher rates reaching 35% for income exceeding 5 million THB annually.

Property owners benefit from a standard 30% deduction for maintenance and operating expenses, which significantly reduces the taxable rental income. Additional personal allowances and deductions may also apply depending on your residency status and other income sources.

For example, if your Pattaya condo generates 400,000 THB in annual rental income, you can deduct 120,000 THB (30%) for expenses, leaving 280,000 THB as taxable income. This would result in approximately 13,500 THB in income tax (5% on the amount above 150,000 THB).

Both Thai residents and foreign property owners must file annual tax returns and pay income tax on their Pattaya rental earnings.

Is there a separate tax for properties used for commercial purposes?

Commercial properties in Pattaya face higher Land and Building Tax rates ranging from 0.30% to 0.70% of the government-appraised value, with no exemptions available.

Property Type	Tax Rate Range	Exemptions
Commercial Buildings	0.30% - 0.70%	None
Industrial Properties	0.30% - 0.70%	None
Mixed-Use Buildings	Varies by section	Residential portions may qualify
Retail Spaces	0.30% - 0.70%	None
Office Buildings	0.30% - 0.70%	None
Warehouses	0.30% - 0.70%	None

How is the Land and Building Tax in Pattaya structured, and what rates apply?

The Land and Building Tax in Pattaya operates on a progressive rate system based on property use and government-appraised values assessed annually on January 1st.

Primary residences receive the most favorable treatment with complete exemption on the first 50 million THB of appraised value. Beyond this threshold, rates start at 0.02% and gradually increase to 0.10% for ultra-high-value properties.

Second homes and rental properties face taxation from the first baht without exemptions, with rates ranging from 0.02% to 0.30% depending on the total property value. Commercial and industrial properties are taxed at significantly higher rates between 0.30% and 0.70%.

Agricultural land enjoys special treatment with exemptions up to 50 million THB, encouraging agricultural use. Vacant or underutilized land faces the highest rates, starting at 0.30% to 1.20% and increasing over time to discourage speculation.

The tax assessment relies on government appraisals rather than market values, which often results in lower effective tax rates than the stated percentages might suggest.

Are there any other local taxes or fees associated with property ownership?

Pattaya property owners face several additional fees beyond the primary Land and Building Tax, with costs varying by property type and location.

Condominium owners must pay common area maintenance fees, which typically range from 30 to 100 THB per square meter monthly depending on the building's facilities and management quality. These fees cover security, cleaning, pool maintenance, and general building upkeep.

Municipal fees include garbage collection charges, which vary by district within Pattaya and typically cost between 20 to 50 THB monthly for residential properties. Some areas also impose small local development fees or infrastructure maintenance charges.

Utility connection and maintenance fees may apply, particularly for new properties or when transferring ownership. These one-time or periodic costs depend on the specific services and property location within Pattaya's various districts.

It's something we develop in our Thailand property pack.

What is the calculation method for the property tax for foreigners?

Foreigners pay identical Land and Building Tax rates as Thai citizens for properties they can legally own, primarily condominiums and registered buildings.

The calculation follows the same progressive rate structure based on government-appraised values and property use. Foreign condo owners benefit from the same primary residence exemption of up to 50 million THB if they use the property as their main home.

However, foreigners cannot directly own land in Thailand, which limits their exposure to certain property tax categories. When foreigners hold property through Thai company structures or long-term leases, the tax obligations may differ based on the specific legal arrangement.

Rental income taxation applies equally to foreign property owners, requiring annual tax return filing in Thailand. The 30% standard deduction for maintenance expenses and progressive income tax rates remain the same regardless of nationality.

Foreign owners must ensure proper tax compliance, as penalties for late payment include surcharges of 10-40% plus monthly interest charges until resolved.

Are there specific tax exemptions or reductions available for certain types of properties?

Pattaya offers several significant tax exemptions designed to encourage specific types of property ownership and use.

The most substantial exemption applies to primary residences, with complete tax relief on the first 50 million THB of appraised value. This exemption benefits both Thai citizens and foreign residents who use their Pattaya property as their main home.

Owner-occupied condominiums receive a separate exemption for up to 10 million THB where the owner doesn't hold the underlying land title. This provision specifically helps condo owners in mixed-use developments or complex ownership structures.

Agricultural land enjoys exemptions up to 50 million THB when actively used for farming purposes, though this rarely applies to typical foreign property investments in Pattaya's urban areas.

Rental property owners can claim a standard 30% deduction on gross rental income for maintenance and operating expenses, plus additional personal allowances depending on their tax residency status and total income levels.

No special exemptions exist for foreign ownership, commercial properties, or investment properties beyond the standard deductions available to all property owners.

We did some research and made this infographic to help you quickly compare rental yields of the major cities in Thailand versus those in neighboring countries. It provides a clear view of how this country positions itself as a real estate investment destination, which might interest you if you're planning to invest there.

What are the fees associated with transferring property ownership in Pattaya?

Property transfers in Pattaya involve four main fees that buyers and sellers must account for during transactions.

The transfer fee represents the largest cost at 2% of either the government-appraised value or actual sale price, whichever is higher. This fee is typically split equally between buyer and seller, though negotiations can shift the burden entirely to one party.

Specific Business Tax (SBT) applies at 3.3% when sellers have owned the property for less than five years or when the transaction meets certain business criteria. This tax usually falls on the seller and cannot be avoided through negotiation.

Stamp duty costs 0.5% of the property value but only applies when Specific Business Tax doesn't. Since most transactions trigger SBT, stamp duty rarely affects Pattaya property transfers.

Withholding tax varies based on the seller's status: companies pay 1% while individuals face progressive rates based on their total income and the property's holding period. Long-term holders often benefit from reduced withholding tax rates.

It's something we develop in our Thailand property pack.

How much are the registration and transfer fees when buying a property?

Registration and transfer fees for Pattaya property purchases typically total between 6% to 8% of the property value, depending on specific circumstances and negotiations.

1. **Transfer Fee (2%)**: Calculated on appraised value or sale price, whichever is higher2. **Specific Business Tax (3.3%)**: Usually applies if seller owned less than 5 years3. **Stamp Duty (0.5%)**: Only when Specific Business Tax doesn't apply4. **Withholding Tax (1-5%)**: Varies by seller type and holding period5. **Legal and administrative fees**: Typically 20,000-50,000 THB total

For example, purchasing a 5 million THB condo would typically cost 100,000 THB in transfer fees (split with seller), 165,000 THB in Specific Business Tax (seller pays), and potentially 25,000-50,000 THB in withholding tax (seller pays).

Buyers often negotiate to have sellers cover most transfer costs, but this usually results in higher purchase prices. Understanding these fee structures helps in accurate budget planning and effective negotiation strategies.

Foreign buyers face identical fee structures to Thai purchasers for properties they can legally own, primarily condominiums in Pattaya's numerous developments.

Are there any other hidden costs related to property taxes or fees in Pattaya?

Several additional costs beyond standard taxes and transfer fees can surprise property owners in Pattaya if not properly planned.

Late payment penalties represent a significant hidden cost, with surcharges ranging from 10% to 40% of the original tax amount plus monthly interest charges that compound over time. These penalties apply to both annual property taxes and transfer fee delays.

Common area fees for condominiums can increase annually without warning, sometimes doubling or tripling based on building maintenance needs, management changes, or facility upgrades. These fees are mandatory and can force owners to sell if they become unaffordable.

Legal and professional service fees often exceed initial estimates, particularly for complex ownership structures or when disputes arise. Foreign buyers frequently need additional legal support, increasing total transaction costs by 50,000 to 200,000 THB.

Municipal fee increases can occur with little notice as Pattaya continues developing its infrastructure. New special assessments for road improvements, drainage projects, or public facilities may be levied on property owners in specific areas.

Currency fluctuation costs affect foreign owners when converting money for tax payments, potentially adding 2-5% to effective tax rates depending on exchange rate movements and transfer methods used.

Conclusion

This article is for informational purposes only and should not be considered financial advice. Readers are advised to consult with a qualified professional before making any investment decisions. We do not assume any liability for actions taken based on the information provided.

Sources

1. Pattaya Property - Property Taxes in Pattaya
2. Acclime Thailand - Land and Buildings Tax Guide
3. Keller Henson - Property Tax Thailand Guide for Foreigners
4. Siam Glow - Pattaya Property Taxes and Fees
5. Thai Law Online - Property Taxes in Thailand
6. Thailand Law Online - Property Tax Land and Building Tax
7. Siam Legal - Thailand Property Taxes
8. Siam Legal - Thailand Property Transfer Tax
9. HLB Thai - New Property Tax Law in Thailand
10. Pattaya Property - Rental Income Tax