Property Transfer Taxes in Thailand
Buying or selling property in Thailand involves several taxes and fees. Here’s a clear guide to help you understand the main charges.
Main Transfer Fees & Taxes
When transferring property in Thailand, the main fees and taxes are:
Transfer Fee: Always 2% of the registered property value. Paid to the Land Office when ownership changes.
Stamp Duty: 0.5% of the registered value. Collected only if Specific Business Tax (SBT) is not applied.
Withholding Tax (WHT): For companies, 1% of the higher of the appraised or actual selling price. For individuals, calculated using a progressive formula.
Specific Business Tax (SBT): 3% of the registered value. Applies when the property is sold within 5 years of acquisition (some exceptions apply).
Local SBT (Municipality Tax): 0.3%, charged together with SBT, making the total 3.3%.
⭐ Quick Rules:
If the property is owned less than 5 years, SBT + local tax (3.3%) applies.
If the property is owned more than 5 years or transferred between family members, Stamp Duty (0.5%) is applied instead of SBT.
Transfer fee (2%) is always charged.
WHT varies depending on whether the seller is an individual or a company.
