Thailand property buying costs: taxes, fees, who pays

Updated 12 November 2026 7 rows Free to cite

A foreign buyer of a new condominium from a developer in Thailand usually pays 1% to 2% of the registered value in government charges: the 2% transfer fee, shared or paid in full depending on the contract. Specific business tax at 3.3% and withholding tax are the developer's. A villa on a registered lease carries a 1.1% registration charge on the total rent instead.

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At transfer

Thailand property buying costs: taxes, fees, who pays: At transfer
Charge	Rate	Charged on	Usually paid by
Transfer fee	2%	Land Department appraised value	Split by contract, often shared equally
Specific business tax	3.3%	Higher of appraised value or price; applies when the seller is a developer or has held under five years	Seller
Stamp duty	0.5%	Only where specific business tax does not apply	Seller
Withholding tax	1% for a company	Sliding scale for individual sellers	Seller
Lease registration	1.1%	Total rent over the lease term (1% fee plus 0.1% stamp duty)	Split by contract

While you own

Thailand property buying costs: taxes, fees, who pays: While you own
Charge	Rate	Charged on	Usually paid by
Land and building tax	0.02% to 0.1%	Appraised value of residential property that is not your main home, rising in bands above THB 50 million	Owner
Withholding on rent	15%	Rent paid from Thailand to a non-resident owner	Owner, deducted by the tenant or manager

Statutory headline rates. Who pays the transfer fee is set by the sale contract; developers often pass half or all of it to the buyer, so read the contract before you compare prices.
Condominiums also charge a one-off sinking fund and a monthly common-area fee per square metre. These are building charges, not taxes, and vary by project.

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Thailand Property Investor, "Thailand property buying costs: taxes, fees, who pays", updated 2026-11-12. https://www.thailandpropertyinvestor.com/data/buying-costs

Related

Thailand property buying costs: taxes, fees, who pays: questions

How much are closing costs when buying property in Thailand?

On a new condominium bought from a developer, usually 1% to 2% of the registered value in government charges, plus the building's sinking fund and your lawyer's fee. Run your own figures in the purchase cost calculator.