Why Cadastral Value in Thailand is Revised Every Four Years
The Thai Department of Lands has launched another cycle of land cadastral value reassessment, which will be completed in January 2027. Preliminary data shows that plots in East Pattaya and Na Jomtien areas will increase in value by 15-22% compared to the 2023 assessment. The reason is the growing demand for villas with land plots after the pandemic, the completion of Motorway Route 7 Extension construction, and the influx of buyers from Russia, China, and Middle Eastern countries.
Cadastral value (ราคาประเมินทุนทรัพย์) in Thailand is revised every four years according to the Land Code Act. It serves as the basis for calculating land and building tax, registration fees for purchase and inheritance. The last reassessment took place in 2023, the next one will come into effect on January 1, 2027.
Which Pattaya Areas Will Face Maximum Increase
According to data from consulting company CBRE Thailand, published in April 2026, the average cadastral land value in Huai Yai tambon (East Pattaya) increased from 18,500 baht per square wah in 2023 to a projected 21,300-22,600 baht in 2027. This is a growth of 15.1-22.2%.
The situation in Na Jomtien tambon is similar. Plots in the zone from Sukhumvit Road to the coast show growth from 22,000 baht/sq.wah to 25,400-26,800 baht/sq.wah. The reason is the completion of Jomtien Second Road construction in 2025 and the opening of several premium villa projects from Sansiri and SC Asset.
For comparison: in Central Pattaya, the cadastral value remains stable at 45,000-48,000 baht/sq.wah, since the market there is already saturated with condominiums, and there is almost no free land for villas.
How the New Cadastral Value is Calculated
The Department of Lands uses a methodology approved by the Ministry of Interior. Assessors analyze three factors:
Market transactions. Data on land sales over the past 24 months within a 500-meter radius of the assessed plot is collected. Only transactions with Chanote title (Nor Sor 4 Jor) are considered.
Infrastructure. Presence of paved roads, electricity, water supply, proximity to schools and hospitals. A plot 100 meters from Sukhumvit Road receives a coefficient of 1.15-1.25 to the base rate.
Zoning. Land in a residential zone (สีเหลือง, yellow color on the zoning map) is valued higher than agricultural land (สีเขียว, green color). The transition of a plot from green zone to yellow automatically increases the cadastral value by 30-40%.
In 2026, Chonburi Province authorities converted 847 hectares of land in the Huai Yai area from agricultural to residential zone. This directly influenced the jump in cadastral value.
How Land Reassessment Affects Villa Purchase Price
When you buy a villa in Thailand, the registration fee is 2% of the cadastral value of the plot and building. The Transfer Fee is another 2%. If the seller owned the property for less than five years, a Stamp Duty of 0.5% or Withholding Tax is added-whichever is greater.
Example. A villa in Huai Yai tambon with a 400 sq.m plot (100 sq.wah). Land cadastral value in 2023: 18,500 baht/sq.wah × 100 = 1,850,000 baht. House cadastral value: 3,200,000 baht. Total: 5,050,000 baht.
Buyer's registration expenses (assuming the seller pays income tax):
- Transfer Fee: 5,050,000 × 2% = 101,000 baht
- Registration fee: 5,050,000 × 2% = 101,000 baht
- Total: 202,000 baht
After the 2027 reassessment, the land cadastral value will rise to 22,600 baht/sq.wah × 100 = 2,260,000 baht. The house value will increase to 3,520,000 baht (buildings appreciate more slowly). New base: 5,780,000 baht.
New registration expenses:
- Transfer Fee: 5,780,000 × 2% = 115,600 baht
- Registration fee: 5,780,000 × 2% = 115,600 baht
- Total: 231,200 baht
Difference: 29,200 baht (approximately 800 US dollars). At first glance, not much, but for a villa worth 15-20 million baht, additional expenses can amount to 80,000-120,000 baht.
Annual Land and Building Tax: Real Growth in Expenses
Since 2020, the Land and Building Tax Act has been in effect in Thailand. Tax on residential property is calculated on a progressive scale based on cadastral value:
- Up to 50 million baht: 0.02-0.1%
- 50 to 75 million baht: 0.1%
- 75 to 100 million baht: 0.3%
- Over 100 million baht: 0.5%
For a villa with a cadastral value of 5,780,000 baht, the tax will be 5,780,000 × 0.02% = 1,156 baht per year. This is the minimum rate, since the property is used by the owner for residence.
But if the villa is rented out, the rate increases to 0.3-0.5%. With a cadastral value of 5,780,000 baht and a rate of 0.3%, the tax will be 17,340 baht per year. After the 2027 reassessment, this amount will increase proportionally-to 19,800-20,500 baht.
Villa owners in the Na Jomtien area, where the cadastral value exceeds 10 million baht, will face a tax increase of 3,000-5,000 baht annually.
Why East Pattaya and Na Jomtien Are Growing Faster Than Other Areas
Three factors explain the accelerated growth of cadastral value in these zones.
Infrastructure. Motorway Route 7 Extension, opened in December 2024, reduced travel time from Suvarnabhumi Airport to East Pattaya from 90 to 55 minutes. Plots within a 5 km radius of the interchange increased in price by 18-25% during 2025.
Shortage of Chanote land. In Central Pattaya and Jomtien Beach, less than 12% of free plots with full ownership title remain. Buyers switched to East Pattaya and Na Jomtien, where plots from 400 to 1,200 sq.m are still available at prices of 8-12 million baht.
Demand from foreigners. According to the Land Office in Pattaya, in 2025, 64% of villa buyers in East Pattaya were citizens of Russia, China, and Kazakhstan. They prefer quiet areas with a garden and pool rather than beachfront condominiums.
Case: Villa in Baan Balina 4 Project
A buyer from Moscow purchased a villa in the Baan Balina 4 project (Huai Yai tambon) in March 2025 for 9.8 million baht. Plot of 100 sq.wah (400 sq.m), house 180 sq.m, three bedrooms, pool 3×7 meters.
Cadastral value at the time of transaction: 4.2 million baht (land 1.85 million + house 2.35 million). Registration expenses: 168,000 baht.
After the 2027 reassessment, the cadastral value will rise to 4.85 million baht. If the owner decides to sell the villa in 2028, their capital gains tax will be calculated from the new base. With a sale price of 11.5 million baht, the profit will be 11.5 - 9.8 = 1.7 million baht. Withholding Tax: 1.7 million × 3.5% (rate for individuals) = 59,500 baht.
But if the cadastral value remains at the 2023 level (4.2 million), the tax base will be lower, and the seller will pay less. Reassessment indirectly increases the tax burden on resale.
What Buyers Should Do: Three Strategies Before January 2027
Close the deal before December 31, 2026. If you found a villa in East Pattaya or Na Jomtien, registering ownership before the end of 2026 will save on Transfer Fee. The difference can be 25,000-80,000 baht depending on the property value.
Check plot zoning. Visit the Chonburi Urban Planning Department website or consult a lawyer. If the plot is in a green zone but a transfer to yellow is planned, the cadastral value will increase by 30-40%. This will affect taxes and registration fees.
Consider tax increase when calculating rental income. If you're buying a villa for rental, budget for a 15-20% increase in Land and Building Tax from 2027. For a villa worth 12 million baht, this is an additional 4,000-6,000 baht annually.
What This Means for Buyers in Pattaya
The 2027 land reassessment will primarily affect villa owners and buyers. Condominiums will be affected less, since the cadastral value of apartments grows more slowly-only 5-8% over four years.
For investors planning to buy a villa in East Pattaya, Na Jomtien, or Huai Yai, the window of opportunity closes on December 31, 2026. Transactions registered after this date will be subject to fees based on the new cadastral value.
Russian buyers who moved to Thailand in 2022-2024 often choose villas with land as long-term housing. A 15-22% increase in cadastral value does not mean that the market price of the villa will automatically increase by the same amount. The market is determined by supply and demand, and cadastral value is only a tax base.
However, sellers will factor additional Transfer Fee costs into the price. Villas listed for sale in January 2027 may become 200,000-500,000 baht more expensive compared to December 2026-not due to increased demand, but due to tax burden.
If you already own a villa in these areas, prepare for an increase in annual tax. For rental properties, the increase will be 3,000-8,000 baht per year. This is not critical, but requires adjustment to the financial model.
How to Check the Cadastral Value of Your Plot
Visit the Department of Lands website (dol.go.th) and select the section "ราคาประเมินทุนทรัพย์" (cadastral value). Enter the Chanote number and tambon. The system will show the current value and date of last reassessment.
An alternative way is to contact the Land Office at the plot's registration address. Staff will issue a certificate of cadastral value within 30 minutes. The service is free.
If you disagree with the new assessment, you can file an appeal within 60 days after publication of new rates. This requires an independent appraisal from a licensed appraiser and an application addressed to the Director of the Chonburi Province Department of Lands. Practice shows that appeals are satisfied in 12-15% of cases when there is evidence of calculation errors.
Land reassessment is a scheduled procedure that occurs every four years. The growth of cadastral value in East Pattaya and Na Jomtien reflects real infrastructure development and demand for villas. Buyers should consider these changes when planning a transaction and calculating long-term property maintenance costs.
