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Property Tax for Foreigners · 🛂 BOI/LTR Housing Privilege

Property Tax · 🛂 BOI/LTR Housing Privilege

🛂 BOI/LTR Housing Privilege · 0.02–0.10% residential — same as Thai owner · NYC ฿15,000/y

ข้อมูลสำคัญ · Entity Panel

Tax rate: 0.02–0.10% residential — same as Thai owner
Sale tax: SBT 3.3% on sale within 5y (no BOI exemption on resale)
WHT: WHT 1% on resale
NYC ฿/y: ฿15,000
Due: Land tax April · PND91/95 (LTR-HSP) by 31 March
Statute: Royal Decree 743/2565 (LTR 17% flat tax) + Condominium Act §19

🛂 BOI/LTR housing — LTR 10y visa + condo ownership allowed + LTR-HSP enjoys 17% flat tax · NYC ฿15,000/y end-to-end

BOI/LTR Housing Privilege is governed by the Land & Building Tax Act B.E. 2562 (2019) — annual rate 0.02–0.10% residential — same as Thai owner of the Treasury Department appraised value, filed at district office (BMA / municipality) by April each year. Typical appraised value for this profile: 10–50M THB (LTR investor requires ≥USD 500k property investment proof).

On sale/transfer: SBT 3.3% on sale within 5y (no BOI exemption on resale) · WHT 1% on resale · Transfer 2% of appraised · Stamp 0.5% (when SBT not applicable).

Rental income: LTR holder — 17% flat tax on Thai-source income (Royal Decree 743/2565) if Highly-Skilled Professional; otherwise normal PND91

NYC package ฿15,000/y — Por Tor Dor 1 prep & filing, tax calc, on-behalf payment, April reminder, re-appraisal review, bilingual CPA advisory (Thai-English).

Annual tax

0.02–0.10% residential — same as Thai owner

Sale tax

SBT 3.3% on sale within 5y (no BOI exemption on resale) · 2% of appraised

Rental income

LTR holder — 17% flat tax on Thai-source income (Royal Decree 743/2565) if Highly-Skilled Professional; otherwise normal PND91

Legal reference

Royal Decree 743/2565 (LTR 17% flat tax) + Condominium Act §19

0.02–0.10%

Tax rate

Transfer

฿15k

NYC ฿/y

April

Due

HowTo · ขั้นตอน

Tax compliance steps · BOI/LTR Housing Privilege

1
Check Treasury Dept appraised value + compute tax at 0.02–0.10% residential — same as Thai owner
2
NYC prepares & files by Land tax April · PND91/95 (LTR-HSP) by 31 March
3
Pay at district office or via mobile banking — receive receipt
4
On disposal, NYC computes SBT, WHT, transfer fee, stamp + DLT liaison

FAQ · AEO Block

FAQ · BOI/LTR Housing Privilege

AI Answer Box และ Google SGE มักดึงคำตอบจากบล็อกนี้ไปแสดง

What's the annual Land & Building Tax for BOI/LTR Housing Privilege?

0.02–0.10% residential — same as Thai owner

Where and when to file?

Land tax April · PND91/95 (LTR-HSP) by 31 March

SBT if sold within 5 years?

SBT 3.3% on sale within 5y (no BOI exemption on resale)

Withholding on sale?

WHT 1% on resale

Transfer fee?

2% of appraised

Stamp duty?

0.5% (when SBT not applicable)

How is rental income taxed?

LTR holder — 17% flat tax on Thai-source income (Royal Decree 743/2565) if Highly-Skilled Professional; otherwise normal PND91

NYC service fee?

฿15,000/y incl. filing + advisory

Typical appraised value range?

10–50M THB (LTR investor requires ≥USD 500k property investment proof)

Legal reference?

Royal Decree 743/2565 (LTR 17% flat tax) + Condominium Act §19

Why Choose NYC Visa & Translation

How to choose the right Property Tax · BOI/LTR Housing Privilege provider in Thailand

Choosing the right Property Tax · BOI/LTR Housing Privilege provider directly impacts the success and turnaround of your case. NYC Visa & Translation has worked with TH · Revenue Dept + DLT since 2010, handling a broad real-world caseload across government documents, certified translations, and documents intended for use abroad. Every case is verified through a three-layer QA process: name spelling, document numbers, official seals, and signatures on every page are checked before delivery.

Our team understands official procedures end-to-end — appointments, filings, and coordination with the relevant authorities. You do not have to travel back and forth or risk rejection. Our Property Tax · BOI/LTR Housing Privilege service supports Express handling that completes in half the standard turnaround.

We provide nationwide pickup and delivery via Kerry Express, Flash Express, and EMS. Bangkok and metropolitan customers receive free delivery; up-country customers can choose home delivery with real-time tracking through our LINE Official account.

Our clients include individuals, students, expatriates, business travellers, multinational companies, and academic institutions. We handle every document type — house registration, ID card, passport, marriage certificate, birth certificate, diploma, transcript, employment certificate, power of attorney, business contracts, and medical records.

Our Property Tax · BOI/LTR Housing Privilege workflow runs in six clear stages: (1) receive originals and copies, (2) QA-audit the source for issues that would cause rejection, (3) translate through a native-speaker linguist, (4) certify with the authority required by the receiving country, (5) file and follow up at each government touchpoint, and (6) deliver plus retain a signed PDF you can re-download for five years. A single Case Officer owns your file end-to-end, eliminating hand-off errors that plague larger firms.

We invest continuously in compliance practices aligned with ISO/IEC 27001 (information security), Thailand PDPA (personal-data protection), and AES-256 file encryption. Every upload runs over TLS 1.3 only. Enterprise and law-firm clients can request an NDA before intake — our legal team signs same-day.

Beyond single-document work, we bundle end-to-end packages for clients preparing multiple certificates at once — e.g. a "moving abroad" bundle (house registration + birth + marriage + diploma + transcript with MFA + embassy) that reduces the number of trips and total lead time versus filing each item separately. Approval remains at the discretion of the receiving authority; contact our team for scope and fees.

What sets us apart is a 15-year direct working relationship with the destination authority — TH · Revenue Dept + DLT — so we anticipate regulation changes, format tweaks, and queue timing before they hit your case, and brief you in advance. Approval outcomes always remain at the sole discretion of the authority; what we control is document completeness, formatting and lodgement timing.

Glossary

Notarial Services Attorney: An attorney licensed by the Lawyers Council of Thailand to certify signatures and document copies.
MFA Legalization: Authentication by Thailand's Ministry of Foreign Affairs for documents to be used overseas.
Apostille: International authentication system under the Hague Convention. Thailand is not a member, so MFA legalization is used instead.
NAATI: Australia's national accreditation authority for translators — required for visa and employment applications in Australia.
Police Clearance: A certificate from the Royal Thai Police, required for visa and overseas employment applications.
Certified Translation: A translation certified to match the original, by an accredited translator or notary public.
Case Officer: A dedicated coordinator who owns your file across translation, certification, and government touchpoints.
Chain Legalization: The sequential chain: source authority → Thai MFA → destination embassy, required for the document to be enforceable abroad.
Sworn Translator: A court-sworn linguist authorised to self-certify translations in many European jurisdictions.
Certified True Copy: A copy certified by the document owner or a Notary Public to stand in for the original.

Pre-submission checklist

Original document is clean, unbroken, and legible
Name matches your passport exactly
All seals and signatures present on every page
Target language for certification specified
Destination country and receiving authority specified
Allow 5–7 business days for standard processing
Check document expiry — some countries accept only 3–6 months old
Prepare ID/passport copy for the person granting power of attorney
Arrange documents in the order required by the receiving authority
Have payment method and shipping address ready before intake

How is BOI/LTR Housing Privilege taxed in Thailand?

🛂 BOI/LTR Housing Privilege · 0.02–0.10% residential — same as Thai owner · NYC ฿15,000/y

Call 083-249-4999 Book free consult

🛂 BOI/LTR Housing Privilege Por Tor Dor 1 + April

Service Knowledge Base

Thai tax, accounting and double tax agreements — practical answers

First-party answers on the 180-day Thai tax residence test, foreign-sourced income remitted into Thailand, personal and corporate filings, statutory accounting under the Accounting Act B.E. 2543, and claiming double tax agreement relief — grounded in the Revenue Code and Revenue Department guidance. General information only, not a case-specific tax ruling. Our staff quote fees per matter by phone, LINE or email. (19+ search topics covered)

What is the Thai corporate income tax rate?

The standard rate is 20% of net taxable profit, with a half-year return (PND.51) and an annual return (PND.50). Reduced rates apply to qualifying small and medium enterprises under the royal decrees in force, and BOI-promoted activities may enjoy exemptions or reductions under their promotion certificate. Check the entity's specific status before computing.

What most often causes a treaty benefit claim to be rejected?

The most frequent cause is a mismatch between the income category claimed and what the contract actually describes, for example a claim filed as service income where the substance is a royalty. Other common causes are a residence certificate covering a different tax year from the payment, a payee name that differs from the receiving bank account, and no evidence that the recipient is the beneficial owner. The remedy is to build one consistent evidence set: contract, invoices, remittance proof, residence certificate and the tax return for the same year. Confirm the current practice with the Revenue Department before filing.

What does a double tax agreement actually do?

It allocates taxing rights between two states, can reduce withholding on certain income types, and sets the relief method by exemption or credit. Claiming benefits usually requires a tax residence certificate and the supporting documents the Revenue Department specifies.

How is land and building tax assessed?

Under the Land and Building Tax Act B.E. 2562, the local administrative organisation where the property is located collects an annual tax based on use category: agricultural, residential, other use, or vacant land. The base is the official appraised value, while rates and reliefs are set by subordinate legislation that is revised from time to time, so confirm the notice in force for that year with the local authority.

What taxes arise when selling a Thai condominium?

At registration of transfer at the Land Office there is generally a transfer fee, withholding income tax computed under Revenue Code rules, and either specific business tax or stamp duty depending on holding period and the nature of the sale. Actual amounts depend on the appraised value, the sale price and the years held, so let our staff compute from the title deed or condominium ownership certificate before the transfer appointment.

Do foreign employees file their own Thai tax return?

Yes. Even where the employer withholds tax, the income earner must still file PND.91 or PND.90 depending on income types, within the deadline announced by the Revenue Department for that tax year. Ask your employer for the withholding tax certificate (form 50 Tavi) as evidence. If you also remit foreign income into Thailand, treaty relief should be considered as part of the filing.

Do foreign tax documents need translation in Thailand?

Usually yes. Certificates of residence, foreign tax payment evidence and corporate documents used to claim relief normally need a certified Thai translation, and in many cases legalisation by the Department of Consular Affairs, Ministry of Foreign Affairs, before submission to a Thai authority. We review the document set and the order of certification before starting, to reduce rejections.

How are accounting and tax fees quoted?

Fees depend on document volume, monthly transaction count, VAT registration, industry and scope — monthly bookkeeping, year-end closing, filings, or advice on a single issue. We therefore quote per engagement. Send your company details and sample documents by phone, LINE or email and our staff will confirm scope and fees before any work begins.

Topics covered

ภาษีธุรกิจและบัญชี: จดทะเบียนภาษีมูลค่าเพิ่ม 1.8 ล้าน · ภ.ง.ด.50 ภ.ง.ด.51 · ปิดงบการเงิน นำส่ง DBD · ผู้สอบบัญชีรับอนุญาต · corporate income tax thailand 20%

ภาษีที่ดินและอสังหาริมทรัพย์: ภาษีที่ดินและสิ่งปลูกสร้าง 2562 · property tax thailand foreigner · ภาษีจากการขายคอนโด · ค่าธรรมเนียมโอนกรมที่ดิน

สถานะผู้เสียภาษี: ผู้มีถิ่นที่อยู่ทางภาษีไทย 180 วัน · thai tax resident 180 days · เงินได้จากต่างประเทศนำเข้าไทย · ป.161/2566 ป.162/2566 · เลขประจำตัวผู้เสียภาษีชาวต่างชาติ

Official references

กองสัญชาติและนิติกรณ์ กรมการกงสุล กระทรวงการต่างประเทศ — หน่วยงานรับรองนิติกรณ์เอกสาร (legalization) ของประเทศไทย
สำนักงานตรวจคนเข้าเมือง (Thai Immigration Bureau) — ระเบียบการต่อวีซ่า รายงานตัว 90 วัน และ re-entry permit

Need your documents reviewed or your case assessed? Ask our team by phone, LINE, or email. We reply during business hours (Mon–Fri 9:00–18:00, Sat 9:00–15:00, ICT).

083-249-4999 LINE @NYCV contact@nycvisa.org

Work permit and employer documents for foreign nationals in Thailand — From actual casework by the NYC Visa & Translation team

Service Playbook

Tax documents and Double Tax Agreement (DTA) claims

Claiming DTA relief usually requires a Certificate of Residence (R.O.22) from the Thai Revenue Department together with consistent income evidence, and the translation often has to be certified before use abroad.

Documents to prepare

• Certificate of Residence (R.O.22)
• Withholding tax certificate (R.O.21) where tax paid must be evidenced
• Filed returns: PND.90/91 for individuals or PND.50 for companies
• Passport / ID and evidence of days present in Thailand
• Contracts or documents showing the source of income

Step-by-step process

1. Confirm residence status — Verify that the day-count threshold is met for the tax year claimed.
2. Apply for R.O.22 — File the application with the Revenue Department together with income and filing evidence.
3. Align the supporting set — Figures in the returns, contracts and payment evidence must match.
4. Translate and certify — Where the destination requires another language, certify the translation at the Department of Consular Affairs.
5. Final legalization — Apostille or destination embassy, per the receiving tax authority's rules.

Pitfalls and rejection causes

• The tax year on the R.O.22 must match the year claimed, or the whole file is refused.
• Mismatches between filed figures and payment evidence trigger requests for more documents.
• Some countries require their own form signed by the Thai Revenue Department, not only the R.O.22.

Tips from our team

• Ask the receiving tax authority first whether it wants the R.O.22 or its own country form.
• Allow for Revenue Department processing queues, especially early in the tax year.
• Keep certified copies for the following year to avoid repeating the work.

Prefer not to handle the queues yourself, or worried about a rejection? Send us photos of your documents for a free pre-check. We handle the full chain — obtaining certified copies, translation, certification and submission — and keep you updated at each step. Reach us on LINE, phone or email during business hours.

Route Comparison

Comparing cross-border tax routes

Tax residence, treaty relief, and foreign tax credits are separate mechanisms; using the wrong one leads to double taxation.

Route	When to use	Certifying authority	Approx. duration	Rejection risk
Certificate of tax residence (R.O.21 / R.O.22)	You must prove Thai tax residence to a foreign tax authority	The Revenue Department	Variable, depending on how complete your filed returns are	Missing returns for the referenced year block issuance
Claim relief under a double tax agreement	You earn income from a country with a treaty with Thailand	The Revenue Department and the counterpart tax authority	Variable, per the mechanism that country applies	Assuming a treaty exempts all tax — most allocate taxing rights or grant a credit
Refund of over-withheld tax	Withholding exceeded the treaty rate	The tax authority of the withholding country	Highly variable — often several months	Missing the refund filing deadline forfeits the claim

Timelines above are practical estimates from live casework and can change with each authority's policy; confirm with the receiving authority before booking travel. If you would rather not test routes by trial and error, our advisers can assess which route fits your case.

Advisory Service

We do not just process documents — we advise you through the whole case

Our team has worked on cross-border documents, certified translation and government liaison for over 15 years. Most rejections we see are not caused by missing paperwork but by choosing the wrong route on day one, so we always start with a case assessment.

Route assessment

We look at your destination, purpose and deadline, then tell you which certification route applies — and which steps you can skip.

Pre-submission review

Name spelling, consistency across documents, document age and translation format are checked before anything reaches a counter.

Timeline planning

We sequence the steps around your appointment or travel date and flag bottlenecks in advance.

Rejection recovery

We read the refusal reasons, identify the underlying cause, and plan a resubmission that answers what the authority asked for.

Rather not learn by trial and error? Send your case details and document photos for a review — reach us on LINE, phone or email during business hours.

Practical Q&A

Practical questions · Near me / DIY / Required documents

What is the route for Thai company documents used abroad?

Obtain the company affidavit, shareholder list (BorJor 5) or latest memorandum from the Department of Business Development, translate into the language the destination requires, then legalise at the Legalization Division of the Department of Consular Affairs. If the destination is not an Apostille Convention party, the destination country's embassy certifies last.

Must the company affidavit be freshly issued?

Most receiving authorities set a validity window counted from the registrar's issue date, commonly measured in months. Check the recipient's requirement before ordering copies: filing an out-of-date affidavit is a frequent rejection cause, and legalisation cannot revive an expired document.

How is a corporate power of attorney certified?

An authorised director signs before a Notarial Services Attorney, attaching a current company affidavit that evidences signing authority. The signed POA then goes to the Department of Consular Affairs and, where required, the destination embassy. Ask our team by phone, LINE or email for the order that applies to your country.

Practical advice & cautions

Business licensing and BOI: advice and cautions

Before you start

Check whether your activity sits on a restricted list
The Foreign Business Act B.E. 2542 groups activities into Lists 1–3 with different conditions. Define the real activity first, then pick the route: licence, certificate, treaty right, or a BOI promotion certificate.
Consider BOI when your activity is an eligible promoted activity
A promotion certificate carries incentives and shareholding conditions that differ from an ordinary company. Compare minimum investment, technology and employment conditions per activity before committing.
Draft company objectives to cover, but not exceed, what you need
Objectives registered with the Department of Business Development must cover the licensed activity. A mismatch forces an amendment of the affidavit first, typically costing weeks.
Legalise parent-company documents through the full chain
Affidavits, financial statements and powers of attorney usually need notarisation abroad, government or embassy authentication, then Thai translation and legalisation by the Legalization Division, Department of Consular Affairs.

Common reasons documents get rejected

Signatory names not matching the latest affidavit
If directors change mid-process, the affidavit and power of attorney must be updated to match, otherwise the application is rejected at intake.
Foreign documents older than the accepted validity window
Parent-company affidavits and powers of attorney often have a validity period from issue. A slow legalisation chain can expire them before filing, forcing a fresh set.
Filing before the premises can pass inspection
Many licences involve a site visit. Filing without signage, floor plans or required sanitation results in a correction order and a new inspection date.
Using nominee Thai shareholders
Holding shares on behalf of a foreigner without genuine investment breaches the Foreign Business Act, and the source of Thai shareholders' funds can be examined. We do not assist with such structures.

Requirements differ by authority and destination country and can change. Confirm current conditions with the receiving authority, or ask our team by phone, LINE or email.

What people search for

Frequently searched topics about BOI and business licensing

Company registration with DBD: Name reservation, memorandum filing and incorporation follow the Department of Business Development's procedure.
Work permits under BOI (e-Expert): Position approval and permits via the BOI system differ procedurally from the standard Department of Employment route.
Registered capital and Thai staff ratios: Requirements tied to employing foreigners follow the rules in force with the supervising agency at filing time.
BOI promotion privileges: Scope and conditions follow the Board of Investment's announcements for each promoted activity.

These topics reflect the rules and practice of the relevant authorities and can change. Confirm with the receiving authority, or ask our team by phone, LINE or email.

Related services

What clients usually handle next

One document set often moves through several stages — translation, notarial certification, legalization and finally a visa filing. The links below follow that real sequence.

External authority references

Thai e-Visa Official Portal (กระทรวงการต่างประเทศ) — ช่องทางยื่นวีซ่าเข้าประเทศไทยอย่างเป็นทางการ
สำนักงานตรวจคนเข้าเมือง (Thai Immigration Bureau) — ระเบียบการต่อวีซ่า รายงานตัว 90 วัน และ re-entry permit
สำนักงานคณะกรรมการส่งเสริมการลงทุน (BOI) — LTR Visa และ SMART Visa
LTR Visa – Thailand Board of Investment

Authority requirements change. Verify with the receiving authority before filing, or ask our team by phone, LINE or email.

Choosing a Thai visa consultant as a foreign national

Choose a Thai visa consultant by how well they match a visa category to your actual situation and long-term plan, not by the fastest route in. Ask them to explain the conditions for maintaining status after approval, including 90-day reporting and re-entry permits, and to separate government fees from their service fee.

How to evaluate a provider

Matches the category to your real situation — The wrong category at the start can make later extensions impossible.
Explains status-maintenance obligations — 90-day reporting, re-entry permits and financial conditions affect every extension.
Separates government fees from service fees — You should know which part the state collects.
Tracks regulatory changes — Newer long-stay categories are revised periodically.
Plans the extension from day one — Extensions depend on evidence gathered during the first period of stay.

Questions to ask before you commit

If the receiving authority rejects or asks for changes, do you correct it, and under what terms?
How can I track status, and who physically holds the original documents?
Which visa category fits my situation and my long-term plan?
After approval, what must I do to maintain status and qualify for an extension?
How many working days does it actually take, counted from a complete file?

Your options, and who each suits

Option	Best for	What to know
Apply yourself	Applicants comfortable reading official notices with complete documents	You must track condition changes and reporting deadlines yourself.
Consultant for the first application only	New arrivals	Plan the extension path at the first application, not near expiry.
Ongoing annual support	Long-stay residents and families	Define whether reporting and extensions are inside the scope.

FAQ on choosing a provider

Which Thai visa consultant is recommended?: Choose one that identifies the category matching your actual situation, explains the post-approval conditions such as 90-day reporting and re-entry permits, and clearly separates government fees from the service fee. Ask how the first application sets up your future extensions.
Can I change visa category later?: Some categories can be changed in-country, while others require a fresh application at a Thai embassy abroad. That is why the category should match your long-term plan from the first application rather than the quickest available entry.

แหล่งอ้างอิงทางการ · Authoritative Sources

Revenue Department Thailand — Income tax (PND91/PND50), SBT, WHT, VAT
Department of Lands (DLT) — Land/condo transfer, lease registration, appraisal
BMA Land & Building Tax — Local Por Tor Dor 1 filing
Land & Building Tax Act B.E. 2562 — Primary statute (2019)
https://ltr.boi.go.th — Royal Decree 743/2565 (LTR 17% flat tax) + Condominium Act §19

Other profiles

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Condo · bangkok Long-stay · ltr wp Long-stay · non immigrant o