Buying guide · checked August 2026
Thailand property transfer fees and taxes
Up to four payments apply at transfer: a 2% registration fee on the Land Department's appraised value, then either 3.3% Specific Business Tax (seller held under 5 years) or 0.5% stamp duty (5 years or more), plus a withholding tax calculated individually. Who pays what is negotiated in the contract.
By Vladimir Iazykov, Sales Director, Habita Pattaya. Last updated 2026-10-14.
The four payments at transfer
| Payment | Rate | When it applies |
|---|---|---|
| Transfer fee | 2% of the Land Department's appraised value | Always. Split 50/50 by default, as a matter of contract |
| Specific Business Tax (SBT) | 3.3% (3% plus 10% local surcharge) | If the seller has owned the property for less than 5 years |
| Stamp duty | 0.5% of the appraised value | If the seller has owned it for 5 years or more. SBT and stamp duty are alternatives, not cumulative |
| Withholding tax | Calculated, not a flat rate | Always, withheld at registration |
The percentages apply to the value appraised by the Land Department, which can differ from the price in the contract.
How withholding tax is worked out
For an individual seller the method is:
- Take the appraised value and subtract an expense deduction that rises with the number of years of ownership.
- Divide the remainder by the number of years held to get an average yearly income.
- Apply the progressive income tax scale to that yearly figure.
- Multiply the tax for one year back by the number of years held.
A company seller has a separate, simpler withholding regime. The exact figure for a given property and seller is a job for an accountant or lawyer at the time of the deal.
Planning a budget
Up to four kinds of payment apply when Thai property changes hands: a 2% registration fee, either business tax or stamp duty depending on how long the seller held the property, and a withholding tax calculated for the case. Ask for a written, preliminary calculation from the lawyer or accountant before you sign, and treat any figure given earlier than that as an estimate.
Sources
- Thailand Property Transfer Fees & Tax Guide (Forbes & Partners)
- Thailand Property Taxes and Fees for Foreign Buyers: 2026 Guide (Realting)
Facts checked August 2026.
Frequently asked questions
How much is the transfer fee in Thailand?
2% of the Land Department's appraised value, charged at registration. By default it is split 50/50 between seller and buyer, but that is a matter of agreement in the contract, not a rule of law.
What is Specific Business Tax?
A tax of 3.3% (3% plus a 10% local surcharge) charged if the seller has owned the property for less than 5 years. After 5 years stamp duty of 0.5% applies instead; the two are not added together.
How is withholding tax calculated?
For an individual seller it is worked out from the appraised value: a deduction that depends on the years of ownership is taken off, the remainder is divided by the years held, progressive income tax is applied to that yearly figure, and the result is multiplied back by the years held. The final number needs an accountant.
Who pays the taxes, the buyer or the seller?
It is negotiated and written into the contract. The transfer fee is commonly split 50/50, but this is not fixed by law.
Are these rates final?
No. Rates and thresholds are reviewed and can change; confirm the figures for your date of transfer with a lawyer or accountant.
Ask about a property
Write to Vladimir Iazykov. Replies are in English.
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