Thailand Property Transfer Fees 2026: Who Pays What? Complete Guide
March 22, 2026
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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