Property Taxes and Transfer Fees
by Stay Pattaya Team on June 29, 2026
Property Taxes and Transfer Fees When Buying Real Estate in Thailand
One of the most common questions from foreign buyers is:
“What taxes will I have to pay when purchasing property in Thailand?”
The good news is that buying property in Thailand is generally associated with relatively low transaction costs compared to many other countries. However, it is important to understand which fees are paid by the buyer, which by the seller, and which can be negotiated.
1. Transfer Fee
The Transfer Fee is the main government registration fee charged when ownership is transferred at the Land Office.
- Rate: 2% of the official appraised value
- In resale transactions, it is commonly shared 50/50 between buyer and seller.
- Some developers offer promotions and may cover part or all of this fee for new units. (Forbes & Partners)
2. Specific Business Tax (SBT)
This tax usually applies to the seller, not the buyer.
The current rate is:
3.3% of the higher of:
- the registered sale price, or
- the government appraised value.
In many cases, this tax is payable if the seller has owned the property for less than five years (unless an exemption applies). (Thailand Law Online)
3. Stamp Duty
Stamp Duty is generally 0.5%.
An important rule:
If Specific Business Tax is charged, Stamp Duty is not payable.
Only one of these two taxes applies to the transaction. (Thailand Property Law)
4. Withholding Tax
Withholding Tax is also typically the seller’s responsibility.
The amount depends on:
- whether the seller is an individual or a company;
- the government’s appraised value;
- and, for individuals, the length of ownership and a progressive tax calculation. (Siam Legal International)
Who Usually Pays What?
| Fee | Typical Responsibility |
|---|---|
| Transfer Fee | Usually shared 50/50 |
| Specific Business Tax | Seller |
| Stamp Duty | Seller |
| Withholding Tax | Seller |
Although this is the standard practice, the buyer and seller can negotiate a different arrangement in the Sale & Purchase Agreement. (Thailand Property Law)
Example
Imagine you’re buying a condominium for 3,000,000 THB.
If the contract states “Transfer Fees 50/50”, the buyer would typically pay approximately 1% of the official appraised value as their share of the transfer fee. The seller would normally be responsible for any applicable taxes, including Withholding Tax and either Specific Business Tax or Stamp Duty.
The exact amount depends on the government’s appraised value and the seller’s ownership history.
What About Foreign Buyers?
Foreign buyers purchasing a condominium in Foreign Quota generally follow the same tax rules as Thai buyers. There is no additional purchase tax simply because the buyer is a foreigner.
However, foreign purchasers should also budget for:
- bank transfer fees;
- legal due diligence (recommended);
- and document preparation costs if using a lawyer.
Need Help Calculating Your Costs?
Every transaction is different. The final amount depends on the property’s official appraised value, the seller’s ownership history, and the terms agreed in the contract.
Stay Pattaya will explain all transfer fees before you sign any agreement, so you’ll know exactly what to expect on the transfer day.
Important: Every listing on Stay Pattaya clearly states the agreed transfer fee arrangement (for example, 50/50 or paid by the buyer) so there are no surprises during the purchase process.
