Tax term
Stamp Duty
Stamp duty in Thailand is a 0.5 percent transfer tax on property where specific business tax does not apply, typically because the seller has held the property for five years or more, calculated on the appraised value or sale price.
Last updated 2026-07-26
Thai scriptอากรแสตมป์
In full
Stamp duty is the cheaper of the two transfer taxes and applies where SBT does not, which is the five-year holding scenario. As of Q3 2026 the rate is 0.5 percent. Where SBT applies, stamp duty is not charged; the Revenue Department applies one or the other, never both.
A buyer in Hua Hin should confirm the seller's holding period early, because crossing the five-year line moves the transfer tax from 3.3 percent down to 0.5 percent, a saving that is often worth negotiating. The stamp duty is paid at the Land Office on the day of transfer alongside the transfer fee.
Common misunderstanding
Stamp duty is not the same as the transfer fee. The transfer fee is 2 percent of the appraised value under the Land Code; stamp duty is 0.5 percent under the Revenue Code. They are separate charges collected at the same window. Both appear on the Land Office receipt.