Deadline Extension for Payment of Land and Structure Tax

The COVID-19 pandemic has had a pervasive, chilling effect on Thailand’s economy. A notification, effective June 24, 2022, issued by the Minister of Interior, to alleviate the economic impact of COVID-19, extends the period for the collection of Land and Structure Tax (LST). Any person (natural or juristic), who owns or possesses land or a building (including condominium units) on January 1st of any year has the duty to pay LST for that year.

1.   Under normal circumstances, taxpayers subject to LST must pay that tax by
the end of April. This notification extends that deadline to July 30th, 2022.

2.   Taxpayers eligible for installment payments will also benefit from deadline
extensions. These extensions are as follows:

(i)   First Installment – due July 30th, 2022.

(ii)   Second Installment – due August 31st, 2022.

(iii)   Third Installment – due September 30th, 2022.

3.   Furthermore, the period for delivering warning notices to taxpayers whose
taxes remains outstanding shall be extended to August 31st, 2022.

4.   Lastly, the period within which a local government organization must notify
the Land Office of outstanding taxes shall extend to September 30th, 2022.

Thai Ministry of Finance Does Not Extend Land and Building Tax Cut


Overview of the Thailand Land and Building Tax Act B.E. 2562