A Guide for Foreign and Thai Buyers
Buying or selling property in Thailand comes with several fees and taxes that both buyers and sellers should understand clearly. Whether you’re purchasing a condominium, house, or land, these government-imposed charges can significantly affect your total investment. Here’s a breakdown of the most important property transfer-related fees you’ll encounter at the Land Office during a property transaction.
📑 Key Property Transfer Fees in Thailand
| Fee Type | Standard Rate | Who Usually Pays? | Applies To |
|---|---|---|---|
| Transfer Fee | 2% of assessed value | 50/50 (negotiable) | All property sales |
| Stamp Duty | 0.5% of registered value | Seller (usually) | If Specific Business Tax is NOT applicable |
| Specific Business Tax (SBT) | 3.3% of appraised or sale price (whichever is higher) | Seller | If property is sold within 5 years of acquisition |
| Withholding Tax (WHT) – Individual | 1% of appraised value (approx.) | Seller | Progressive based on income |
| Withholding Tax – Company | 1% of sale price or appraised value (whichever is higher) | Seller | Company-owned properties |
| Mortgage Registration Fee | 1% of loan amount | Buyer (if using financing) | When registering a mortgage |
🧾 Example
Let’s assume you’re buying a condominium valued at THB 5,000,000:
- Transfer Fee: 2% = THB 100,000 (shared THB 50,000 each if 50/50)
- Stamp Duty: 0.5% = THB 25,000 (if SBT doesn’t apply)
- SBT: 3.3% = THB 165,000 (if applicable)
- Withholding Tax: varies based on seller’s profile
- Mortgage Fee: 1% of loan amount (if loan is used)
✅ Tips for Buyers
- Use a licensed property lawyer to handle due diligence and represent you at the Land Office.
- Ask the developer or agent for a detailed fee breakdown before paying deposits.
- Review the Land Department’s official appraised value to estimate your transfer costs.
⚠️ Disclaimer
This article is provided for general informational purposes only and does not constitute legal or tax advice. Please consult directly with the Land Department, a qualified lawyer, or tax professional to confirm all applicable fees, taxes, and legal obligations based on your unique situation.
📞 Need Help Finding the Right Condo?
We sell and rent properties across Thailand and assist foreign buyers with expert guidance. While we don’t provide legal advice, we work closely with reliable, English-speaking lawyers and can refer you to trusted professionals.
📩 Email us: contact@centralcityproperty.com
📱 WhatsApp: +66 95 992 0345
🌐 Website: www.centralcityproperty.com
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