Skip to content
Thailand
The Bangkok riverside at dusk

Foreign buyer costs: Thailand and other markets

Updated 13 November 2026 8 rows Free to cite

On a new apartment worth USD 500,000 bought by a non-resident foreigner, Thailand's purchase taxes and registration fees come to 1% to 2% of the price, the lowest of the eight markets compared. Singapore is the highest at 62.16%, almost all of it the additional buyer's stamp duty charged to foreigners.

Foreign buyer costs: Thailand and other markets
MarketBuyer pays, high caseForeign ownershipBuyer pays, lowBuyer pays, highHow it is reached
ThailandRestricted1%2%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.
DubaiFreehold2%4%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%.
Kuala LumpurRestricted8%8%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.
PortugalFreehold8.3%8.3%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).
EnglandFreehold9.44%9.44%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%.
AndalucíaFreehold11.2%11.2%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.
BaliRestricted16%16%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.
SingaporeRestricted62.16%62.16%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.
  • One scenario for every market: a non-resident foreign individual buys a new-build apartment from a developer at the local equivalent of USD 500,000, as a second home.
  • Government taxes, duties and registration fees paid by the buyer only. Legal, agency, mortgage and developer charges are excluded.

Use this data: Foreign buyer costs: Thailand and other markets

Free to quote, chart and republish under the Creative Commons Attribution 4.0 licence, with a link to this page.

Suggested citation

Thailand Property Investor, "Foreign buyer costs: Thailand and other markets", updated 2026-11-13. https://www.thailandpropertyinvestor.com/data/international-buying-costs

Foreign buyer costs: Thailand and other markets: questions

Is it cheaper to buy property in Thailand than in Dubai?

In purchase taxes and fees, yes: 1% to 2% of the price in Thailand against 2% to 4% in Dubai on the same USD 500,000 apartment. Prices per square metre, service charges and rental rules differ too.

Can foreigners own freehold in Thailand?

A condominium unit, yes, within the building's 49% foreign quota. Land, no: villas are bought on a registered lease of up to 30 years.
29 sources, reviewed 13 November 2026Show
  1. 1Forvis Mazars Thailand, taxes on selling properties in Thailand (transfer fee, specific business tax, stamp duty, withholding tax)
  2. 2PwC Thailand tax summary, other taxes (specific business tax), reviewed 24 August 2026
  3. 3Tilleke & Gibbins, Condominium Act Sections 19 and 19 bis
  4. 4Siam Legal, foreign currency evidence under Section 19(5) of the Condominium Act
  5. 5Civil and Commercial Code, Sections 537 to 545 (hire of property), Siam Legal law library
  6. 6European Central Bank reference rates for 12 November 2026, via Frankfurter
  7. 7Dubai Land Department, request to register the initial sale (fees)
  8. 8Dubai Land Department, developers to pay property registration fees within 60 days, 31 May 2021
  9. 9Dubai Land Department, frequently asked questions (who may own property)
  10. 10GOV.UK, stamp duty land tax residential property rates
  11. 11GOV.UK, stamp duty land tax: buying an additional residential property
  12. 12GOV.UK, HM Land Registry registration services fees (in effect from 9 December 2024)
  13. 13IRAS, buyer's stamp duty
  14. 14IRAS, additional buyer's stamp duty
  15. 15Singapore Land Authority, foreign ownership of property
  16. 16Ministry of Finance Malaysia, Budget 2026 tax measures, Appendix 14: stamp duty on property ownership by non-citizens
  17. 17EdgeProp Malaysia, flat 8% stamp duty on transfers to non-Malaysians effective 1 January 2026, July 2026
  18. 18Azmi & Associates, strategic guide for foreigners acquiring residential property in Malaysia, 17 October 2024
  19. 19PwC Malaysia tax summary, other taxes (stamp duty), reviewed 16 June 2026
  20. 20Hukumonline, foreigners may purchase residential houses at these minimum prices (Ministerial Decree 1241/SK-HK.02/IX/2022), 14 February 2023
  21. 21PwC Indonesia tax summary, other taxes (BPHTB, VAT, transfer income tax), reviewed 11 June 2026
  22. 22Directorate General of Taxes, condotel investment and its taxation, 30 December 2022
  23. 23PwC Spain tax summary, other taxes (VAT on dwellings, stamp duty), reviewed 30 June 2026
  24. 24Agencia Tributaria de Andalucía, how stamp duty on documented legal acts applies
  25. 25Junta de Andalucía, stamp duty on documented legal acts: rates
  26. 26Registradores de España with AIPP and RICS, guide to buying a property in Spain
  27. 27Autoridade Tributária e Aduaneira, Ofício Circulado 40129/2026, IMT tables in force from 1 January 2026
  28. 28Ordem dos Contabilistas Certificados, IMT for non-residents under Decree-Law 97/2026, 19 June 2026
  29. 29PwC Portugal tax summary, other taxes (IMT, stamp tax), reviewed 24 July 2026

Property for sale in Thailand

New homes with the developer's price list, payment plan and the full cost of buying.

View all 35 developments
WhatsApp us
WhatsApp

Request a call back

Talk to an adviser

Choose what you would like and how we should reply. No obligation.

I would like
Reply by

No obligation. We never pass your details to a developer without asking you.

Privacy notice