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Transfer fees and taxes when buying property in Thailand (2026 rates)
ค่าใช้จ่าย ณ สำนักงานที่ดิน: ค่าธรรมเนียมโอน 2% (ลดเหลือ 0.01% สำหรับบ้าน/คอนโดไม่เกิน 7 ล้านบาท ผู้ซื้อคนไทย ถึง 30 มิ.ย. 2570) ภาษีธุรกิจเฉพาะ 3.3% หรืออากรแสตมป์ 0.5% ภาษีเงินได้หัก ณ ที่จ่าย และค่าจดจำนอง 1% (ลดเหลือ 0.01%)
On the day of transfer, buyer and seller sit at the Land Office and the officer works out four amounts. Everything is calculated on the government appraised value of the property (or the declared sale price, if higher), not on what the buyer thinks it is worth. Here is what they are, at the rates in force in September 2026.
The four charges
| Charge | Standard rate | Usually paid by | Notes |
|---|---|---|---|
| Transfer fee | 2% of appraised value | Split 50/50, or as negotiated | Reduced to 0.01% until 30 June 2027 for houses, townhouses, shophouses, land with a building, and condos where both price and appraisal are ≤ ฿7 million and the buyer is a Thai individual. Bare land is not included. |
| Specific business tax (SBT) | 3.3% (3% + municipal tax) | Seller | Applies if the seller has owned the property for less than 5 years, or is in the property business. Not charged if the seller's name has been in the house registration book (tabien baan) for at least a year, on inherited property, or after 5 years of ownership. |
| Stamp duty | 0.5% | Seller | Charged only when SBT does not apply. Never both. |
| Withholding income tax | Individuals: sliding scale · Companies: 1% | Seller | For an individual seller the officer deducts a percentage of the appraised value (92% after 1 year of ownership, falling to 50% after 8 years), divides by the years owned, applies personal income tax rates, and multiplies back. Typically works out between about 1% and 3%. |
| Mortgage registration | 1% of the loan | Buyer | Only if you borrow. Reduced to 0.01% until 30 June 2027 under the same ≤ ฿7 million scheme. |
Worked example: a ฿2,000,000 plot of land in Rayong
Take a 200 sq.wa plot sold for ฿2,000,000 with an appraised value of, say, ฿1,600,000, owned by an individual for 3 years, no mortgage. Because it is bare land the 0.01% reduction does not apply.
| Transfer fee 2% × ฿2,000,000 (declared price is higher than appraisal) | ฿40,000 |
| Specific business tax 3.3% × ฿2,000,000 (owned under 5 years) | ฿66,000 |
| Stamp duty | ฿0 (SBT applies instead) |
| Withholding tax (individual, 3 years) | roughly ฿10,000–20,000 |
| Total at the Land Office | about ฿116,000–126,000, or 6% of the price |
If the same seller had owned the land for 6 years, SBT would drop away and stamp duty of ฿10,000 would replace it — a total closer to ฿65,000. That is why "how long has the seller owned it?" is one of the first questions we ask.
Worked example: a ฿1,890,000 house bought by a Thai buyer
For a new house under ฿7 million sold to a Thai individual before 30 June 2027, the transfer fee is 0.01% — ฿189 instead of ฿37,800 — and a mortgage of the full amount is registered for ฿189 instead of ฿18,900. Developers' SBT and withholding still apply on their side. This is the single biggest saving available to first-home buyers in Rayong right now.
Other costs to budget
- Lawyer or agent for due diligence: optional in Thailand, but recommended for land — typically a fixed fee.
- Survey by the Land Office if boundary posts are missing: a small fee plus a few weeks' wait.
- Utilities: new water and electricity meters at a house cost a few thousand baht each unless the seller includes them (most of our house listings do).
- Annual land and building tax: for a home you live in, the first ฿50 million of appraised value is exempt; vacant land is taxed at 0.3% and rises if left unused for years.
Common questions
Do foreigners pay higher transfer fees in Thailand?
No. The Land Office rates are the same for everyone. The 0.01% reduction, however, is only for Thai individual buyers, so a foreigner buying a condo pays the standard 2% transfer fee.
Is the 0.01% transfer fee available on land?
Only for land that has a house, townhouse or commercial building on it, within the ฿7 million cap. A bare plot pays the standard 2%.
Who pays the transfer fee, buyer or seller?
By custom it is split equally, but it is set by the contract. Always check the clause before signing a reservation agreement.
Ask us before you buy
We check title deeds, access roads and transfer costs for every property we sell in Rayong. Free, no obligation — English or Thai. ปรึกษาฟรี ทั้งภาษาไทยและอังกฤษ
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