Calculate your property transfer fees and taxes accurately
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Use our free calculator to estimate the total costs involved in transferring property ownership in Thailand. Get accurate breakdowns of transfer fees, taxes, and who pays what.
Disclaimer: These calculations are estimates only and should be used as a guide. Actual taxes and fees at the Land Department may vary based on current regulations and official assessments.
Fill in the property details on the left and click "Calculate Taxes" to see your complete tax breakdown
Calculating your taxes...
* No law dictates who pays each tax; these are typically negotiated between buyer and seller.
| Tax / Fee | Rate | Amount (THB) | Who Pays |
|---|---|---|---|
| Transfer Fee | 2% | - | Usually split 50/50 |
| Stamp Duty | 0.5% | - | Negotiable |
| Specific Business Tax | 3.3% | - | Seller |
| Withholding Tax | varies | - | Seller |
| Income Tax (Company) | 1% | - | Seller |
| TOTAL | - | ||
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When buying or selling property in Thailand, several taxes and fees must be paid at the Land Department. These include transfer fees, stamp duty, specific business tax, and withholding tax. The total cost typically ranges from 1% to 6% of the property's registered value.
While Thai law doesn't strictly define who pays which taxes, the common practice is for buyer and seller to split the transfer fee 50/50. The seller typically pays Specific Business Tax (if applicable), Withholding Tax, and Corporate Tax (for companies). However, these terms are negotiable.
Different taxes use different value bases: Transfer Fee is always 2% of the appraised value only. Stamp Duty and SBT use the higher of sale price or appraised value. Withholding Tax is calculated based on the appraised value with expense deductions.
The transfer fee is 2% of the government appraised value and is payable on all property transfers. This is typically split 50/50 between buyer and seller, though this is negotiable.
Stamp duty is 0.5% of the higher of sale price or appraised value. Stamp Duty and Specific Business Tax are mutually exclusive - you pay one or the other, never both. If SBT applies (property owned less than 5 years and not primary residence), Stamp Duty is waived. If SBT doesn't apply, Stamp Duty is charged instead.
This tax applies when an individual sells a property they've owned for less than 5 years AND it wasn't their primary residence for at least 1 year. Companies do not pay SBT. When SBT applies, the transfer fee structure changes. The rate is 3.3% of the registered value (3% tax + 0.3% local tax).
For individual sellers, withholding tax is calculated using a progressive rate system based on the government appraised value:
Shorter ownership = higher expense deduction. Longer ownership = more assessable income but spread over more years.
When the seller is a company or juristic entity, instead of withholding tax, a flat 1% income tax is withheld at the time of transfer. This is based on the registered value and is paid by the selling company.
By custom, transfer fees are typically split 50/50 between buyer and seller. However, this is negotiable and can be agreed upon in the sales contract. In some cases, one party may agree to pay all fees to close the deal.
The government appraised value is an official valuation set by the Land Department for each property. It's typically lower than market value and is updated periodically. You can obtain this value from the local Land Department office.
Yes, the allocation of taxes between buyer and seller is negotiable. The sales contract should clearly specify who pays what. In a buyer's market, sellers may agree to pay more; in a seller's market, buyers may take on additional costs.
SBT (3.3%) applies when an individual sells property owned for less than 5 years AND has not used it as their primary residence for at least 1 year. If you've had your name in the house registration book for 1+ year, you're exempt from SBT.
This calculator provides good estimates based on standard Thai property transfer tax rules. However, actual amounts may vary. For official figures, please consult with the Land Department or a qualified legal professional before your transaction.