Taxes and Fees

When buying and selling property in Thailand, four types of taxes need to be considered.
Here’s a brief overview of each tax and fee.

Taxes and Fees
1

Transfer Fee

This tax is 2% of the appraised property value as determined by the Land Office.

2

Special Business Tax

This tax is 3.3% of either the appraised value or the purchase price (whichever is higher). It only applies if the property is sold within 5 years of the previous purchase.

3

Withholding Tax

If the seller is a business or developer, the tax is 1% of the appraised or purchase price (whichever is higher). If the seller is an individual, this tax is progressive and based on the appraised value, ownership duration, and applicable income tax rate.

4

Stamp Duty

This fee is 0.5% of the appraised or purchase price (whichever is higher). It only applies if the Special Business Tax is not claimed.

Taxes and Fees

When purchasing a development project from a business or developer, the developer typically covers 2. the Transfer Fee and 3. the Special Business Tax (SBT). The Withholding Tax and Stamp Duty are generally split 50/50 between the buyer and the seller. For purchasing a completed property from an individual seller, the arrangement depends on mutual agreement. Most sellers prefer that the buyer covers the taxes, but it’s often beneficial to negotiate for the seller to bear the tax burden.




In common practice, taxes are ultimately shared equally, with both parties covering 50% of the costs.

Buying Guide

Steps to Buying Real Estate in Thailand

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