# Foreign buyer costs: Thailand and other markets

Source: https://www.thailandpropertyinvestor.com/data/international-buying-costs
Updated: 2026-11-13
Publisher: Thailand Property Investor (Omnia Capital Group)

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.

| Market | Country | Foreign ownership | Buyer pays, low | Buyer pays, high | How it is reached | Ownership note |
| --- | --- | --- | --- | --- | --- | --- |
| Thailand | Thailand | Restricted | 1% | 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. | 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. |
| Dubai | United Arab Emirates | Freehold | 2% | 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%. | 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. |
| Kuala Lumpur | Malaysia | Restricted | 8% | 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. | 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. |
| Portugal | Portugal | Freehold | 8.3% | 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). | 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. |
| England | United Kingdom | Freehold | 9.44% | 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%. | 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. |
| Andalucía | Spain | Freehold | 11.2% | 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. | 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. |
| Bali | Indonesia | Restricted | 16% | 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. | 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. |
| Singapore | Singapore | Restricted | 62.16% | 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. | 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. |

## Notes

- 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.

## Download and cite

- CSV: https://www.thailandpropertyinvestor.com/data/downloads/international-buying-costs.csv
- JSON: https://www.thailandpropertyinvestor.com/data/downloads/international-buying-costs.json
- Licence: Creative Commons Attribution 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

## 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.

## Sources

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- [PwC Thailand tax summary, other taxes (specific business tax), reviewed 24 August 2026](https://taxsummaries.pwc.com/thailand/corporate/other-taxes)
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- [PwC Portugal tax summary, other taxes (IMT, stamp tax), reviewed 24 July 2026](https://taxsummaries.pwc.com/portugal/corporate/other-taxes)