{
  "name": "Thailand property buying costs: taxes, fees, who pays",
  "description": "Every tax and government fee on buying property in Thailand: transfer fee, specific business tax, stamp duty, withholding tax and lease registration, with who usually pays.",
  "url": "https://www.thailandpropertyinvestor.com/data/buying-costs",
  "licence": {
    "name": "Creative Commons Attribution 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/"
  },
  "citation": "Thailand Property Investor, \"Thailand property buying costs: taxes, fees, who pays\", updated 2026-11-12. https://www.thailandpropertyinvestor.com/data/buying-costs",
  "updated": "2026-11-12",
  "columns": [
    {
      "key": "stage",
      "label": "Stage",
      "type": "text"
    },
    {
      "key": "charge",
      "label": "Charge",
      "type": "text"
    },
    {
      "key": "rate",
      "label": "Rate",
      "type": "text"
    },
    {
      "key": "charged_on",
      "label": "Charged on",
      "type": "text"
    },
    {
      "key": "usually_paid_by",
      "label": "Usually paid by",
      "type": "text"
    }
  ],
  "rows": [
    {
      "stage": "At transfer",
      "charge": "Transfer fee",
      "rate": "2%",
      "charged_on": "Land Department appraised value",
      "usually_paid_by": "Split by contract, often shared equally"
    },
    {
      "stage": "At transfer",
      "charge": "Specific business tax",
      "rate": "3.3%",
      "charged_on": "Higher of appraised value or price; applies when the seller is a developer or has held under five years",
      "usually_paid_by": "Seller"
    },
    {
      "stage": "At transfer",
      "charge": "Stamp duty",
      "rate": "0.5%",
      "charged_on": "Only where specific business tax does not apply",
      "usually_paid_by": "Seller"
    },
    {
      "stage": "At transfer",
      "charge": "Withholding tax",
      "rate": "1% for a company",
      "charged_on": "Sliding scale for individual sellers",
      "usually_paid_by": "Seller"
    },
    {
      "stage": "At transfer",
      "charge": "Lease registration",
      "rate": "1.1%",
      "charged_on": "Total rent over the lease term (1% fee plus 0.1% stamp duty)",
      "usually_paid_by": "Split by contract"
    },
    {
      "stage": "While you own",
      "charge": "Land and building tax",
      "rate": "0.02% to 0.1%",
      "charged_on": "Appraised value of residential property that is not your main home, rising in bands above THB 50 million",
      "usually_paid_by": "Owner"
    },
    {
      "stage": "While you own",
      "charge": "Withholding on rent",
      "rate": "15%",
      "charged_on": "Rent paid from Thailand to a non-resident owner",
      "usually_paid_by": "Owner, deducted by the tenant or manager"
    }
  ],
  "sources": [
    {
      "label": "Tilleke & Gibbins: Land and Building Tax Act",
      "url": "https://www.tilleke.com/insights/new-land-and-building-tax-act-thailand"
    },
    {
      "label": "Forvis Mazars Thailand, taxes on selling properties in Thailand (transfer fee, SBT, stamp duty, withholding tax method, lease registration)",
      "url": "https://forvismazars.com/th/en/content/download/554264/file/Thailand%20Property%20Taxes%20-%202014.pdf"
    },
    {
      "label": "Siam Legal, Thailand property taxes",
      "url": "https://www.siam-legal.com/realestate/thailand-property-taxes.php"
    },
    {
      "label": "PwC Thailand tax summary, corporate other taxes (specific business tax, land and building tax), reviewed 24 August 2026",
      "url": "https://taxsummaries.pwc.com/thailand/corporate/other-taxes"
    },
    {
      "label": "Forvis Mazars Thailand, Land and Building Tax Act rates and exemptions",
      "url": "https://forvismazars.com/th/en/insights/doing-business-in-thailand/tax/new-land-and-building-tax-act-in-2019"
    },
    {
      "label": "Tilleke & Gibbins, land and building tax rates maintained since 2020",
      "url": "https://www.tilleke.com/insights/no-change-for-thailands-land-and-building-tax-rates-for-2022/10/"
    },
    {
      "label": "ThaiLawOnline, transfer and mortgage fee reduction to 0.01% for Thai buyers to 30 June 2027",
      "url": "https://www.thailawonline.com/th/thailand-condo-foreign-ownership-quota/"
    }
  ]
}