There are 2 different types of Tax levied on property in Thailand: Land Tax, and Structures Usage Tax.Land Tax is a very small tax levied on land ownership equivalent to just a few Baht per Rai per year. This amount is so small that the land office rarely bothers to collect it and if they do may wait a few years before the amount is worth the effort of collecting. In any commercial sense this tax can be largely discounted.Structures Usage Tax is applicable at the rate of 12.5% on the actual (or assessed) gross rental value of the property. Lessees are not subject to this tax but may be required by the Developer to pay an ???annual ground rent??� instead.