{
  "name": "Foreign buyer costs: Thailand and other markets",
  "description": "What a foreign buyer pays in purchase taxes and registration fees on a USD 500,000 new apartment in Thailand, Dubai, England, Singapore, Malaysia, Bali, Spain and Portugal.",
  "url": "https://www.thailandpropertyinvestor.com/data/international-buying-costs",
  "licence": {
    "name": "Creative Commons Attribution 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/"
  },
  "citation": "Thailand Property Investor, \"Foreign buyer costs: Thailand and other markets\", updated 2026-11-13. https://www.thailandpropertyinvestor.com/data/international-buying-costs",
  "updated": "2026-11-13",
  "columns": [
    {
      "key": "market",
      "label": "Market",
      "type": "text"
    },
    {
      "key": "country",
      "label": "Country",
      "type": "text"
    },
    {
      "key": "foreign_ownership",
      "label": "Foreign ownership",
      "type": "text"
    },
    {
      "key": "buyer_low_percent",
      "label": "Buyer pays, low",
      "type": "percent"
    },
    {
      "key": "buyer_high_percent",
      "label": "Buyer pays, high",
      "type": "percent"
    },
    {
      "key": "workings",
      "label": "How it is reached",
      "type": "text"
    },
    {
      "key": "ownership_note",
      "label": "Ownership note",
      "type": "text"
    }
  ],
  "rows": [
    {
      "market": "Thailand",
      "country": "Thailand",
      "foreign_ownership": "Restricted",
      "buyer_low_percent": 1,
      "buyer_high_percent": 2,
      "workings": "The buyer's only government charge is the 2% transfer fee on THB 16,907,500 (THB 33.815 per USD), taking the appraised value as equal to the price: 1% when split equally with the developer, 2% when the buyer pays it all. Appraised values are usually below the price, so both figures are upper bounds.",
      "ownership_note": "A foreign individual can own a condominium unit freehold, within the 49% of a building's floor area open to foreign owners and paid for with funds brought in from abroad, but cannot own land, so a villa is held on a registered lease of up to 30 years."
    },
    {
      "market": "Dubai",
      "country": "United Arab Emirates",
      "foreign_ownership": "Freehold",
      "buyer_low_percent": 2,
      "buyer_high_percent": 4,
      "workings": "On AED 1,836,250 (the USD peg of 3.6725), the low case is the purchaser's 2% share of the registration fee as the Dubai Land Department publishes it, and the high case is the full 4%, which the department says the buyer settles with the developer. The AED 20 knowledge and innovation fees round to 0.00%.",
      "ownership_note": "Foreign nationals can own property freehold in the areas designated for foreign ownership, and an off-plan sale must be entered in the Dubai Land Department's provisional register within 90 days of signing."
    },
    {
      "market": "Kuala Lumpur",
      "country": "Malaysia",
      "foreign_ownership": "Restricted",
      "buyer_low_percent": 8,
      "buyer_high_percent": 8,
      "workings": "On RM2,039,250 (MYR 4.0785 per USD), above the RM1,000,000 floor, the flat 8% stamp duty for non-citizens is the whole figure. The state consent fee and land office registration fee for Kuala Lumpur are not included.",
      "ownership_note": "A foreign individual needs state consent under section 433B of the National Land Code and is generally barred from homes priced under RM1,000,000 per unit; the threshold varies by state."
    },
    {
      "market": "Portugal",
      "country": "Portugal",
      "foreign_ownership": "Freehold",
      "buyer_low_percent": 8.3,
      "buyer_high_percent": 8.3,
      "workings": "On EUR 451,225 (EUR 0.90245 per USD), IMT at the non-resident flat 7.5% plus 0.8% stamp duty gives 8.3%. A buyer who becomes tax resident within two years, or lets the home at a moderate rent, can reclaim the excess over the progressive table, which would give 5.99% (IMT of EUR 23,398 plus stamp duty).",
      "ownership_note": "A foreign individual can buy a home outright; since 25 May 2026 a buyer who is not tax resident in Portugal pays property transfer tax (IMT) at a flat 7.5% on a home."
    },
    {
      "market": "England",
      "country": "United Kingdom",
      "foreign_ownership": "Freehold",
      "buyer_low_percent": 9.44,
      "buyer_high_percent": 9.44,
      "workings": "On £377,200 (GBP 0.7544 per USD), stamp duty land tax at the standard rates plus 7 points is 7% of £125,000, 9% of the next £125,000 and 12% of £127,200, or £35,264 (9.35%). Adding the £330 Land Registry fee for registering a new lease of a flat gives £35,594, or 9.44%.",
      "ownership_note": "Foreign and non-UK resident individuals can buy homes in England outright; a buyer who has not been in the UK for at least 183 days in the 12 months before purchase pays a 2% stamp duty land tax surcharge."
    },
    {
      "market": "Andalucía",
      "country": "Spain",
      "foreign_ownership": "Freehold",
      "buyer_low_percent": 11.2,
      "buyer_high_percent": 11.2,
      "workings": "On EUR 451,225 (EUR 0.90245 per USD), IVA at 10% and AJD at 1.2% give 11.2%. Land Registry charges, which are set on a fee scale, are not included.",
      "ownership_note": "A foreign individual can buy a home outright once issued a foreigner identity number (NIE); non-EU buyers also need military authorisation in strategic zones, such as around Cádiz Bay and the Strait of Gibraltar."
    },
    {
      "market": "Bali",
      "country": "Indonesia",
      "foreign_ownership": "Restricted",
      "buyer_low_percent": 16,
      "buyer_high_percent": 16,
      "workings": "On IDR 9,126,500,000 (IDR 18,253 per USD), below the IDR 30 billion luxury-goods threshold, effective VAT of 11% plus 5% BPHTB gives 16%. The regency's non-taxable allowance, which varies by region, is not deducted, so the true figure is slightly lower.",
      "ownership_note": "A foreign individual with an immigration document cannot hold freehold land but can own a commercial apartment unit on right-to-build or right-to-use land, or a house on a right to use, at a minimum price in Bali of IDR 2 billion for an apartment and IDR 5 billion for a house."
    },
    {
      "market": "Singapore",
      "country": "Singapore",
      "foreign_ownership": "Restricted",
      "buyer_low_percent": 62.16,
      "buyer_high_percent": 62.16,
      "workings": "On S$642,950 (SGD 1.2859 per USD), buyer's stamp duty is S$13,888 (2.16%) and additional buyer's stamp duty at 60% is S$385,770, a total of 62.16%. Singapore Land Authority registration fees are not included.",
      "ownership_note": "A foreign individual can buy a condominium or flat unit without approval, but needs approval under the Residential Property Act for a landed home, and pays 60% additional buyer's stamp duty on any residential purchase."
    }
  ],
  "sources": [
    {
      "label": "Siam Legal, Thailand property taxes",
      "url": "https://www.siam-legal.com/realestate/thailand-property-taxes.php"
    },
    {
      "label": "Forvis Mazars Thailand, taxes on selling properties in Thailand (transfer fee, specific business tax, stamp duty, withholding tax)",
      "url": "https://forvismazars.com/th/en/content/download/554264/file/Thailand%20Property%20Taxes%20-%202014.pdf"
    },
    {
      "label": "PwC Thailand tax summary, other taxes (specific business tax), reviewed 24 August 2026",
      "url": "https://taxsummaries.pwc.com/thailand/corporate/other-taxes"
    },
    {
      "label": "Tilleke & Gibbins, Condominium Act Sections 19 and 19 bis",
      "url": "https://www.tilleke.com/insights/inheritance-condominium-units-foreigners-thailand"
    },
    {
      "label": "Siam Legal, foreign currency evidence under Section 19(5) of the Condominium Act",
      "url": "https://www.siam-legal.com/thailand-law/?p=254"
    },
    {
      "label": "Civil and Commercial Code, Sections 537 to 545 (hire of property), Siam Legal law library",
      "url": "https://library.siam-legal.com/?p=107"
    },
    {
      "label": "European Central Bank reference rates for 12 November 2026, via Frankfurter",
      "url": "https://api.frankfurter.dev/v1/2026-11-12?base=USD&symbols=MYR,IDR,GBP,EUR,SGD,THB"
    },
    {
      "label": "Dubai Land Department, request to register the initial sale (fees)",
      "url": "https://dubailand.gov.ae/en/eservices/request-to-register-the-initial-sale/"
    },
    {
      "label": "Dubai Land Department, developers to pay property registration fees within 60 days, 31 May 2021",
      "url": "https://dubailand.gov.ae/en/news-media/dld-calls-on-developers-to-pay-property-registration-fees-within-60-days/"
    },
    {
      "label": "Dubai Land Department, frequently asked questions (who may own property)",
      "url": "https://dubailand.gov.ae/en/frequently-asked-questions/"
    },
    {
      "label": "GOV.UK, stamp duty land tax residential property rates",
      "url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates"
    },
    {
      "label": "GOV.UK, stamp duty land tax: buying an additional residential property",
      "url": "https://www.gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property"
    },
    {
      "label": "GOV.UK, HM Land Registry registration services fees (in effect from 9 December 2024)",
      "url": "https://www.gov.uk/guidance/hm-land-registry-registration-services-fees"
    },
    {
      "label": "IRAS, buyer's stamp duty",
      "url": "https://www.iras.gov.sg/taxes/stamp-duty/for-property/buying-or-acquiring-property/buyer's-stamp-duty-(bsd)"
    },
    {
      "label": "IRAS, additional buyer's stamp duty",
      "url": "https://www.iras.gov.sg/taxes/stamp-duty/for-property/buying-or-acquiring-property/additional-buyer's-stamp-duty-(absd)"
    },
    {
      "label": "Singapore Land Authority, foreign ownership of property",
      "url": "https://www.sla.gov.sg/regulatory/foreign-ownership-of-property/"
    },
    {
      "label": "Ministry of Finance Malaysia, Budget 2026 tax measures, Appendix 14: stamp duty on property ownership by non-citizens",
      "url": "https://belanjawan.mof.gov.my/pdf/belanjawan2026/ucapan/tax-measures.pdf"
    },
    {
      "label": "EdgeProp Malaysia, flat 8% stamp duty on transfers to non-Malaysians effective 1 January 2026, July 2026",
      "url": "https://www.edgeprop.my/content/1916917/malaysia-remains-one-asia%e2%80%99s-most-accessible-property-markets-foreign-buyers-2026"
    },
    {
      "label": "Azmi & Associates, strategic guide for foreigners acquiring residential property in Malaysia, 17 October 2024",
      "url": "https://www.legal500.com/intelligence/malaysia/real-estate-and-construction/strategic-guide-for-foreigners-in-acquiring-residential-properties-in-malaysia"
    },
    {
      "label": "PwC Malaysia tax summary, other taxes (stamp duty), reviewed 16 June 2026",
      "url": "https://taxsummaries.pwc.com/malaysia/corporate/other-taxes"
    },
    {
      "label": "Hukumonline, foreigners may purchase residential houses at these minimum prices (Ministerial Decree 1241/SK-HK.02/IX/2022), 14 February 2023",
      "url": "https://www.hukumonline.com/klinik/a/foreigners-may-purchase-residential-houses-with-the-following-minimum-prices-lt63eb7faade8c6/"
    },
    {
      "label": "PwC Indonesia tax summary, other taxes (BPHTB, VAT, transfer income tax), reviewed 11 June 2026",
      "url": "https://taxsummaries.pwc.com/indonesia/corporate/other-taxes"
    },
    {
      "label": "Directorate General of Taxes, condotel investment and its taxation, 30 December 2022",
      "url": "https://pajak.go.id/index.php/en/node/90203"
    },
    {
      "label": "PwC Spain tax summary, other taxes (VAT on dwellings, stamp duty), reviewed 30 June 2026",
      "url": "https://taxsummaries.pwc.com/spain/corporate/other-taxes"
    },
    {
      "label": "Agencia Tributaria de Andalucía, how stamp duty on documented legal acts applies",
      "url": "https://www.juntadeandalucia.es/organismos/atrian/areas/informacion-tributaria/impuestos/preguntas-frecuentes/impuestos-transmisiones-actos/aplicar-ajd.html"
    },
    {
      "label": "Junta de Andalucía, stamp duty on documented legal acts: rates",
      "url": "https://www.juntadeandalucia.es/organismos/economiahaciendayfondoseuropeos/areas/tributos-juego/tributos/paginas/medidasAJD.html"
    },
    {
      "label": "Registradores de España with AIPP and RICS, guide to buying a property in Spain",
      "url": "https://www.registradores.org/documents/33383/229204/Guide-AIPP-RICS-RDE.pdf"
    },
    {
      "label": "Autoridade Tributária e Aduaneira, Ofício Circulado 40129/2026, IMT tables in force from 1 January 2026",
      "url": "https://at.madeira.gov.pt/ficheiros/Oficio_circulado_40129_2026.pdf"
    },
    {
      "label": "Ordem dos Contabilistas Certificados, IMT for non-residents under Decree-Law 97/2026, 19 June 2026",
      "url": "https://www.occ.pt/sites/default/files/public/2026-06/VE_SoniaLucas_19junho.pdf"
    },
    {
      "label": "PwC Portugal tax summary, other taxes (IMT, stamp tax), reviewed 24 July 2026",
      "url": "https://taxsummaries.pwc.com/portugal/corporate/other-taxes"
    }
  ]
}