On December 13, 2021, the Royal Decree on the Stipulation of Land and Building Tax Rates B.E. 2564 (2021) was published in the Government Gazette. The royal decree, which was issued under the Land and Building Tax Act B.E. 2562 (2019) and takes effect on January 1, 2022, maintains the current land and building tax rates, which have been in place since 2020.

The land and building tax rates for each type of property stipulated under the royal decree are provided below: