Property Transfer Fees and Taxes in Thailand Explained

The four charges due at the Land Department, and who typically pays what

Updated July 2, 2026·5 picks

Buying or selling property in Thailand means settling up to four separate charges at the Land Department on transfer day: a transfer fee, specific business tax or stamp duty, and withholding tax. None of them are optional, but who pays which portion is negotiable between buyer and seller. Here's what each component actually covers.

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Transfer Fee

The base charge for registering ownership change at the Land Department, calculated on the property's appraised (government) value rather than the actual sale price. The government has at times temporarily reduced this rate as a housing-market stimulus measure, so always check the current rate rather than assuming a fixed percentage.

Calculated on the government-appraised value, not the sale price
Rate has been temporarily reduced during past stimulus periods — check the current rate
Split between buyer and seller is negotiable and should be agreed in the SPA
Use BaanMe's Transfer Fee Calculator for a same-day estimate

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Specific Business Tax (SBT)

Applies when the seller has owned the property for less than 5 years (with some exceptions, such as using it as a registered primary residence). It's calculated on the higher of the appraised value or the actual sale price, and generally falls on the seller since it's framed as a tax on the sale as a business transaction.

Applies if the seller has held the property under 5 years
Calculated on whichever is higher: appraised value or sale price
Exceptions exist (e.g. a registered primary residence) — check eligibility
Conventionally paid by the seller, though it's a negotiable point

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Stamp Duty

The alternative to specific business tax: if the seller has owned the property for 5 years or more (or otherwise qualifies for an SBT exemption), stamp duty applies instead — the two are mutually exclusive on the same transaction. Stamp duty is generally a smaller charge than SBT and is calculated similarly, on the appraised or sale value.

Applies instead of SBT when the seller has held the property 5+ years
The two taxes are mutually exclusive on any single sale
Generally a smaller charge than specific business tax
Also calculated on the appraised or sale value, whichever is used

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Withholding Tax

An advance deduction against the seller's income tax on the sale, collected at transfer. For individual sellers it's calculated progressively based on the appraised value and years of ownership; for corporate sellers it's typically a flat rate on the higher of appraised or sale value. This is a genuine tax obligation on the seller's income, not a fee for the transaction itself.

A prepayment against the seller's income tax, not a transaction fee
Individual sellers: progressive calculation based on appraised value and holding years
Corporate sellers: typically a flat rate on the higher of appraised or sale value
Always the seller's obligation, since it's a tax on their income

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Who Pays What: A Negotiation, Not a Rule

Thai law doesn't dictate a fixed split between buyer and seller for the transfer fee — only withholding tax is unambiguously the seller's obligation. In practice, common local convention often splits the transfer fee 50/50 and leaves specific business tax/stamp duty and withholding tax to the seller, but this varies by region and negotiation. Get the agreed split written into the Sale and Purchase Agreement before transfer day.

Only withholding tax is unambiguously the seller's legal obligation
Transfer fee is commonly split 50/50 by local convention, but not required by law
SBT/stamp duty conventionally falls to the seller in many deals
Write the agreed split into the SPA — don't leave it to assumption on transfer day

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Frequently Asked Questions

How much are transfer fees and taxes on a typical Thai property sale?

It depends on the appraised value, sale price, the seller's holding period, and whether the seller is an individual or a company — there's no single flat answer. BaanMe's Transfer Fee Calculator breaks down each component (transfer fee, SBT or stamp duty, and withholding tax) for your specific sale price.

Who legally has to pay the withholding tax — buyer or seller?

The seller. Withholding tax is a prepayment against the seller's income tax on the sale, so it's their obligation by law, even though it's collected at the Land Department on transfer day alongside the other charges.

Can transfer fee rates change?

Yes. The government has, at various points, temporarily reduced the standard transfer fee rate as part of housing-market stimulus measures, usually for a limited time and sometimes tied to a maximum property value. Always confirm the current rate before budgeting for a sale rather than relying on a rate you saw previously.

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Property Transfer Fees and Taxes in Thailand Explained

The four charges due at the Land Department, and who typically pays what

Updated July 2, 2026·5 picks

Transfer Fee

Calculated on the government-appraised value, not the sale price
Rate has been temporarily reduced during past stimulus periods — check the current rate
Split between buyer and seller is negotiable and should be agreed in the SPA
Use BaanMe's Transfer Fee Calculator for a same-day estimate

Browse properties

Specific Business Tax (SBT)

Applies if the seller has held the property under 5 years
Calculated on whichever is higher: appraised value or sale price
Exceptions exist (e.g. a registered primary residence) — check eligibility
Conventionally paid by the seller, though it's a negotiable point

Browse properties

Stamp Duty

Applies instead of SBT when the seller has held the property 5+ years
The two taxes are mutually exclusive on any single sale
Generally a smaller charge than specific business tax
Also calculated on the appraised or sale value, whichever is used

Browse properties

Withholding Tax

A prepayment against the seller's income tax, not a transaction fee
Individual sellers: progressive calculation based on appraised value and holding years
Corporate sellers: typically a flat rate on the higher of appraised or sale value
Always the seller's obligation, since it's a tax on their income

Browse properties

Who Pays What: A Negotiation, Not a Rule

Only withholding tax is unambiguously the seller's legal obligation
Transfer fee is commonly split 50/50 by local convention, but not required by law
SBT/stamp duty conventionally falls to the seller in many deals
Write the agreed split into the SPA — don't leave it to assumption on transfer day

Browse properties

Frequently Asked Questions

How much are transfer fees and taxes on a typical Thai property sale?