There are no capital gains tax, inheritance tax or land taxes. A property can stay empty for many years without the landowner having to pay anything to the government.
Value Added Tax (VAT) has been applied in Thailand since 1992 and is an indirect tax put on the value added of each stage of production and distribution of any product. The tax is added onto all purchases. VAT is currently 7%.
A tax for social security services is deducted every month. The rate is 4% up to 600 Baht monthly.
For more information on paying tax in Thailand (in English), visit: http://www.rd.go.th/publish/5998.0.html