Інформація має довідковий характер і не є юридичною консультацією. Перед угодою зверніться до ліцензованого юриста.
Revenue Code - Property Transfer Taxes
Revenue Code (property transfer provisions)
Under the Thai Revenue Code and Land Department practice, transferring ownership of real property triggers a transfer registration fee, withholding income tax, and either specific business tax or stamp duty, calculated on the official appraised value or the declared sale price.
https://www.rd.go.th/english/6045.htmltransfer-fee — Transfer Registration Fee - 2%
When ownership of land or a unit is registered at the Land Office, a transfer fee of 2% applies. It is computed on the government's official appraised value, not the contract price. By default the buyer settles this fee, though parties commonly split it or shift it by agreement in the sale contract.
wht-individual — Withholding Tax - Individual Sellers (Progressive)
An individual seller pays withholding income tax at the Land Office. The base is the appraised value, reduced by a statutory deduction tied to the years of ownership, then divided across those years and taxed at progressive personal income rates. The result is multiplied back, producing an effective burden that varies with holding period and value.
wht-company — Withholding Tax - Company Sellers (Flat 1%)
If the seller is a company or other juristic person, withholding tax is a flat 1%, applied to whichever is greater of the appraised value or the declared sale price. This amount is collected at registration and credited against the company's annual corporate income tax liability rather than being a final separate charge.
sbt — Specific Business Tax - 3.3% Within Five Years
Specific business tax applies when an individual sells within five years of acquiring the property, or whenever the seller is a company. The combined rate is 3.3% (3% plus a 10% municipal surcharge) on the higher of appraised value or sale price. The seller normally bears it. It is mutually exclusive with stamp duty.
sbt-exemption — Five-Year and Residence Exemption from SBT
An individual seller is exempt from specific business tax if the property was held for more than five years, or if the seller was registered in the house registration book as resident there for at least one year before the sale. Inherited property and certain transfers between close relatives may also escape the tax.
stamp-duty — Stamp Duty - 0.5%
Stamp duty of 0.5% is charged on the higher of the appraised value or the registered sale price. Critically, it is levied only when specific business tax does not apply, so a transaction never carries both. The seller usually pays it. It typically arises where the individual seller has owned the property beyond five years.
appraised-vs-sale — Appraised Value vs. Sale Price as Tax Base
Thai transfer taxes rely on the Treasury's official appraised value, fixed in four-year cycles. The transfer fee uses the appraised value; withholding tax for individuals uses it too; while SBT, stamp duty and company withholding use whichever is greater of appraisal or declared price, preventing understatement of the sale figure.
who-pays — Allocation of Costs Between Parties
By statute the buyer owes the transfer fee while the seller owes withholding tax, specific business tax and stamp duty. These defaults are not mandatory: the contract may reallocate any of them. In developer sales the practice of who pays what varies, so the burden should be expressly agreed before registration.
stimulus-rates — Reduced Stimulus Transfer/Mortgage Rates
Periodically the government issues temporary measures cutting the transfer fee and mortgage registration fee to as low as 0.01% for qualifying residential purchases below a set price ceiling, often aimed at first-time buyers. These reliefs are time-limited and condition-bound, so applicability depends on the rules in force on the registration date.
mortgage-fee — Mortgage Registration Fee - 1%
Where the purchase is financed, registering the mortgage at the Land Office costs 1% of the secured loan amount, capped by regulation. This is separate from the transfer taxes and is normally borne by the borrowing buyer. Stimulus programs can reduce it dramatically, sometimes to 0.01%, for eligible loans.
wht-deduction-scale — Holding-Period Deduction Scale for Individuals
For individual withholding tax, the law allows a percentage deduction from the appraised value that rises with the number of ownership years, up to a statutory maximum after roughly eight years. The remaining amount is annualised over the holding years and taxed progressively, which is why longer ownership generally lowers the effective rate.
appraisal-cycle — Official Appraisal Cycle and Land Office Role
The Treasury Department sets appraised land and building values revised on multi-year cycles, and the Land Office uses these figures to compute every transfer levy on the spot at registration. Because all taxes are assessed and collected at the same counter, the total payable is known and settled before title is recorded.