Question 1

What taxes and fees are due when transferring property in Thailand?

Accepted Answer

Four charges are collected at the Land Department on the day of transfer: a 2% transfer fee, either a 3.3% specific business tax or a 0.5% stamp duty (never both), and a withholding tax on the seller's gain. They are calculated on the official appraised value or the declared sale price, whichever is higher.

Question 2

How much is the transfer fee?

Accepted Answer

The transfer fee is 2% of the appraised value. By custom it is split equally between buyer and seller, but the split is negotiable and should be set out in the sale and purchase agreement.

Question 3

When does specific business tax apply instead of stamp duty?

Accepted Answer

Specific business tax (3.3%, inclusive of the 10% municipal surcharge) applies when the seller has owned the property for less than 5 years. If it applies, the 0.5% stamp duty is waived. Hold the property 5 years or more and you pay the 0.5% stamp duty instead.

Question 4

Can I avoid specific business tax?

Accepted Answer

Yes — an individual seller who was registered in the house registration book (tabien baan) as their primary residence for at least one year is exempt from specific business tax even when selling within 5 years, and pays the 0.5% stamp duty instead. Companies cannot claim this exemption.

Question 5

How is withholding tax calculated?

Accepted Answer

For a company the withholding tax is a flat 1% of the appraised value. For an individual it is progressive: a standard expense allowance (which shrinks the longer you've held the property) is deducted, the remainder is divided by the years of ownership, taxed on the property income schedule, then multiplied back by the years owned.

Question 6

Are these taxes based on the sale price or the appraised value?

Accepted Answer

The Land Department uses its own appraised (assessed) value as the tax base, but if the declared sale price is higher, the higher figure is used. The appraised value is usually below market, so the tax base is often lower than what you actually pay for the property.

Question 7

Is this calculator exact?

Accepted Answer

No — treat it as a planning estimate. The official appraised value, rounding rules and occasional officer discretion (especially on the primary-residence exemption) mean the final receipt can differ. Always confirm the exact amount with the local Land Office or your lawyer before closing.

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