Calculator
Thailand Property Transfer Fee and Tax Calculator
This calculator estimates the Land Office transfer fee, the specific business tax or stamp duty, and the personal withholding tax on a Thailand property sale. The ordinary transfer fee is 2 percent of the appraised value. Ministry of Interior notices, Government Gazette 1 July 2026, extend a 0.01 percent transfer fee through 30 June 2027 when the buyer is a Thai individual and the price, the assessed value, and any mortgage are each at most 7 million THB. A foreign buyer still pays 2 percent.
Last updated 2026-10-08
Transfer taxes and fees
At the Land Office
Total transfer cost
1,320,000 THB
7.33% of the sale price
For many individual sellers, a hold of 5 years or more means 0.5% stamp duty instead of the 3.3% specific business tax. A company seller generally pays the 3.3% even after five years, unless a statutory exemption applies.
Individual seller model at the ordinary 2 percent transfer fee. Through 30 June 2027 a Thai individual buyer pays 0.01 percent when the price, the assessed value, and any mortgage are each at most 7 million THB. A foreign buyer still pays 2 percent. A company seller pays corporate income tax, not personal withholding, and generally pays specific business tax even after five years.
How it works
Assumptions and method
- ●The ordinary transfer fee is 2 percent of the appraised value, paid at the Land Office. Ministry of Interior notices, Government Gazette 1 July 2026, extend a 0.01 percent transfer fee through 30 June 2027 when the buyer is a Thai individual and the price, the assessed value, and any mortgage are each at most 7 million THB. A foreign buyer still pays 2 percent. This calculator uses the ordinary 2 percent rate.
- ●For many individual sellers, specific business tax of 3.3 percent applies under five years, with a house-book residence exception, and stamp duty of 0.5 percent applies after that. The two are mutually exclusive. A company seller generally pays the 3.3 percent even after five years, unless a statutory exemption applies.
- ●Taxes are calculated on the appraised value or the sale price, whichever is higher.
- ●Withholding tax is estimated for an individual seller using the Revenue Department progressive rates applied to the annualised gain, times the holding years. It requires the original purchase price (cost).
- ●A company seller is not on personal withholding. A company seller generally pays the 3.3 percent specific business tax even after five years, unless a statutory exemption applies. This calculator models an individual seller only.
FAQ
Questions about this calculator
What is the Land Office transfer fee in Thailand?
The ordinary transfer fee is 2 percent of the appraised value, paid at the Land Office. Ministry of Interior notices, Government Gazette 1 July 2026, extend a 0.01 percent transfer fee through 30 June 2027 when the buyer is a Thai individual and the price, the assessed value, and any mortgage are each at most 7 million THB. A foreign buyer still pays 2 percent. It is commonly split between buyer and seller but the contract decides the split.
When does specific business tax apply instead of stamp duty?
For many individual sellers, specific business tax of 3.3 percent applies under five years, with a house-book residence exception. Stamp duty of 0.5 percent applies when that tax does not. The two never apply together. A company seller generally pays the 3.3 percent even after five years, unless a statutory exemption applies.
How is the personal withholding tax calculated?
For an individual seller, the gain is divided by the holding years to give an annual figure, the progressive income tax rates are applied to that annual figure, and the result is multiplied back by the holding years. This calculator does that, as of Q3 2026.
Are the taxes calculated on the sale price or the appraised value?
On the higher of the two. The appraised value is the Land Office reference rate and is almost always below the sale price, so in practice the sale price governs for a market-rate transaction.
See also the freehold vs leasehold comparison and the transfer taxes guide.