buying-propertyVerified Source
Property Transfer Fees and Taxes in Thailand (2026)
Quick Answer
Transferring property in Thailand involves four main costs: a 2% transfer fee, withholding tax, and either a 3.3% Specific Business Tax (SBT) or 0.5% Stamp Duty. Foreign buyers should budget between 4% to 7% of the property value for these total closing costs.
Under the Revenue Code and Land Department regulations, the 2% transfer fee is calculated based on the government appraised value. While often split 50/50 between buyer and seller in resale deals, developers of new projects are legally capped from charging buyers more than 1%.
A critical distinction exists between Specific Business Tax (SBT) and Stamp Duty. SBT (3.3%) applies if the seller has owned the property for less than 5 years. If owned for 5 years or more, the seller pays the lower 0.5% Stamp Duty instead. Withholding tax for individual sellers is calculated on a progressive scale based on the duration of ownership and the appraised value, whereas corporate sellers pay a fixed 1% of the higher of the selling price or appraised value.