Thailand property transfer cost calculator

An estimate of what is paid at the Land Office on the day a property changes hands in Thailand, and who usually pays it. Amounts are in Thai baht. Nothing you enter is stored.

Rules last reviewed · How these taxes work

The price agreed in the contract.
The government's own value for the property. Left empty, the price is used in its place.
New or resale
Seller
Count calendar years, the first and the last included: bought in 2022 and sold in 2026 is 5.
It applies to a sale within five years of the date of acquisition, unless the seller has been in the house registration of this home for at least one year.

Pre-filled from Silk Phaholyothin 3's asking price (฿5.7M). An asking price is not the price you will agree; change it above.

Estimated government costs

฿331,483 On a price of ฿5.7M, used as the appraised value too. If the transfer fee is split equally: buyer ฿56,800, seller ฿274,682.

Cost and ruleRateAmount
Often sharedOften split equally between buyer and seller; it is a matter of agreement.
Transfer fee 2% of the appraised value. Source: Government Public Relations Department (thailand.go.th), citing the Real Estate Information Center 2% ฿113,601
Usually the sellerThese are the seller's taxes. A contract can pass them to the buyer.
Specific business tax 3.3% of the higher of the price and the appraised value (3% plus a local tax of 10% of the tax). Charged on a sale within five years of acquisition. Source: The Revenue Department (English site), The Revenue Department (English translation) 3.3% ฿187,441
Withholding tax (individual seller) Income tax on the appraised value after a standard deduction for the years held, at progressive rates. Method below. Source: The Revenue Department (English site), The Revenue Department (English translation) 0.54%effective ฿30,440
Total฿331,483

Temporary reduction not applied. Until 30 June 2027 the transfer and mortgage fees are 0.01% when the buyer is a Thai national buying as an individual and the price, the appraised value and the mortgage are each no more than 7 million baht. Here the buyer is not a Thai national buying as an individual.

How the withholding tax was worked out

  1. Appraised value: ฿5,680,041.
  2. Less the standard deduction for 1 year owned (92%): ฿454,403.
  3. Divided by the years owned: ฿454,403 a year.
  4. Income tax on that amount at the progressive rates: ฿30,440.
  5. Multiplied by the years owned: ฿30,440.

The deduction table and the rates are in the taxes guide. Sources differ for year five: the decree as published by the Revenue Department says 64%; the Mazars 2014 note prints 65%. The decree is used.

What this estimate cannot know

  • The official appraised value. You did not enter one, so the price was used. The Land Office works from its own figure, which can differ from the price. Ask the seller or the Land Office for it.
  • Who pays what. The split above is the usual one. Your contract decides, and the two sides can agree otherwise.
  • Special cases. Inherited or gifted property, exemptions from specific business tax, and land outside the standard rules are not covered.
  • Other costs. Lawyer and agent fees and bank charges are not government costs and are not included.
  • The seller's final income tax. Withholding is collected at registration; the seller's own tax position may differ.

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Sources

14
  1. Foreign ownership of land in Thailand: fees and taxes Government Public Relations Department (thailand.go.th), citing the Real Estate Information Center. Read 11 November 2026.
  2. Revenue Code, sections 38 to 64 (sections 48(4), 49 bis, 50(5), 52) The Revenue Department (English site). Read 11 November 2026.
  3. Revenue Code, sections 65 to 76 (section 69 ter) The Revenue Department (English site). Read 11 November 2026.
  4. Revenue Code, chapter 5, specific business tax (sections 91/2, 91/5, 91/6) The Revenue Department (English site). Read 11 November 2026.
  5. Specific Business Tax (summary page) The Revenue Department (English site). Read 11 November 2026.
  6. Revenue Code, stamp duty schedule (items 1 and 28) The Revenue Department (English site). Read 11 November 2026.
  7. Royal Decree No. 165 B.E. 2529 (1986): expenses deductible from income from the sale of immovable property The Revenue Department (English translation). Read 11 November 2026.
  8. Royal Decree No. 342 B.E. 2541 (1998): sale of immovable property for a commercial or profitable purpose The Revenue Department (English translation). Read 11 November 2026.
  9. Thailand extends reduced property transfer and mortgage registration fees (3 July 2026) Tilleke & Gibbins. Read 11 November 2026.
  10. Extended reduced land transfer and mortgage registration fees (27 August 2026) Forvis Mazars Thailand. Read 11 November 2026.
  11. Thailand extends reduced property transfer and mortgage registration fees, with a worked example ILCT (International Legal Counsellors Thailand). Read 11 November 2026.
  12. Taxes on selling properties in Thailand (2014), with worked examples Mazars (Thailand). Read 12 November 2026.
  13. Buying and selling property: taxes and fees, with an example Siam Commercial Bank. Read 12 November 2026.
  14. Real Estate 2026: Thailand, law and practice Chambers and Partners practice guides (Duensing Kippen). Read 12 November 2026.