Thailand Property Transfer Fees 2026: Who Pays What? Complete Guide

Thailand Property Transfer Fees 2026: Complete Guide

When buying or selling property in Thailand, several government fees apply at the Land Department. Here's a complete breakdown.

The 4 Main Transfer Costs

1. Transfer Fee

Rate: 2% of government appraised value

Usually split 50/50 between buyer and seller. Some developers cover this entirely. Note: The government may offer a reduced rate of 1% for properties under 7 million THB.

2. Mortgage Registration Fee

Rate: 1% of mortgage amount

Only applies if you're financing with a bank. Paid by the buyer. May be reduced to 0.01% under government stimulus measures.

3. Stamp Duty

Rate: 0.5% of sale price or appraised value (whichever is higher)

Paid by the seller. Only applies if the property was held for more than 5 years.

4. Specific Business Tax (SBT)

Rate: 3.3% of sale price or appraised value (whichever is higher)

Paid by the seller. Applies if the property was held for less than 5 years (replaces Stamp Duty).

Withholding Tax

Paid by the seller. Calculated using progressive rates based on appraised value and years of ownership.

Example: 3 Million THB Condo (New, with 2.7M mortgage)

Item	Rate	Amount (THB)	Paid By
Transfer Fee (reduced)	1%	30,000	Split = 15,000 each
Mortgage Registration (reduced)	0.01%	270	Buyer
Stamp Duty	0.5%	15,000	Seller (developer)
Buyer's Total		15,270 THB

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