The Complete Guide to Thai Property Transfer Fees and Taxes
What fees and taxes apply when transferring Thai property?
- Pillar
- Costs
- Jurisdiction
- National (Thailand); amounts often collected around Land Office registration
- As of
- 9 Sept 2026
- Reader
- Buyer or seller estimating closing costs for a Thai property transfer
- Reading time
- ~5 min
Direct answer
Thai property transfers can involve several government charges around registration, including Specific Business Tax for certain commercial or profitable immovable-property sales, stamp duty on listed instruments, and other fees confirmed with the Revenue Department, Land Office practice, and counsel. This guide cites approved Revenue Department rates where published and labels other numeric illustrations as hypothetical.
Key takeaways
- 1.SBT may apply to sale of immovable property in a commercial or profitable manner under rules prescribed by royal decree; the English SBT page lists a 0.1% real-estate rate on gross receipts plus local tax at 10% on top of SBT.
- 2.Stamp duty applies to listed instruments, including transfers of land; confirm the exact schedule line for your instrument.
- 3.Do not invent transfer-fee or withholding percentages from blogs—confirm at the counter with counsel.
- 4.Who pays which line is often contractual, subject to mandatory tax incidence rules.
- 5.Needs Thai legal and tax review before transactional reliance.
Important terms
Specific Business Tax (SBT) — Indirect tax on listed businesses, including sale of immovable property in a commercial or profitable manner under royal-decree rules. (rd-sbt; rd-section-91)
Royal Decree No. 342 — Defines categories of immovable-property sales treated as commercial or profitable for SBT. English PDF is a translation; Thai controls. (rd-342)
Stamp duty — Duty on listed instruments, not on “transactions” in the abstract. Transfers of land are among instruments mentioned on the Revenue Department English stamp-duty page. (rd-stamp)
Land Office transfer — Registration event at the Department of Lands where ownership changes are recorded and many charges are settled in practice. (dol-home)
Detailed answer: what approved sources establish
Specific Business Tax on certain property sales
The Revenue Department English SBT overview states that businesses subject to SBT include sale of an immovable property in a commercial or profitable manner, only in accordance with rules prescribed by a royal decree. Its rate table lists real estate with tax base gross receipts at 0.1%, and remarks that local tax at 10% is imposed on top of SBT. (rd-sbt)
Section 91 materials explain that for this category the tax base is gross receipts before deduction of expenses, with payment mechanics tied to registration of rights and juristic acts (Department of Lands collects SBT for the Revenue Department in the described framework). (rd-section-91)
Royal Decree No. 342 lists situations treated as commercial or profitable sales—for example condominium unit sales by condominium registrants/traders, certain buildings constructed for sale, and other categories including some sales within five years of acquisition with listed exceptions. Read the decree carefully; the English file is marked for translation purposes only. (rd-342)
Stamp duty
Stamp duty applies to instruments listed in the schedule. The English overview expressly mentions transfers of land among liable instruments and provides sample rates for selected instruments. Confirm the exact schedule line that applies to your transfer documents. (rd-stamp)
Other transfer charges
Transfer registration fees, withholding tax on some sellers, and other withholdings are commonly discussed in practice. This page does not invent those percentages. Confirm current amounts with the Revenue Department, Land Office practice, and counsel.
Step-by-step cost confirmation
- Identify whether the seller’s facts fall inside Royal Decree 342 categories for SBT.
- Ask counsel whether SBT or stamp-duty paths apply on your facts (they interact in practice—do not assume both full loads without advice).
- Request a written estimate from counsel or the transferring official before transfer day.
- Align SPA cost-allocation clauses with mandatory tax incidence.
- Keep official receipts after payment at the Land Office. (dol-home)
Comparison table
| Charge theme | What approved English sources support here | What to confirm separately |
|---|---|---|
| SBT on commercial/profitable immovable sales | Category exists; real-estate table rate 0.1% of gross receipts; local tax 10% on SBT | Whether your sale is inside RD 342; current Thai rate |
| Stamp duty | Duty on listed instruments including land transfers | Exact schedule amount for your instrument |
| Other transfer fees / WHT | Not numericised on this page from approved sources | Revenue Department / counsel / Land Office estimate |
Hypothetical example
HYPOTHETICAL — assumed rates for illustration only. Confirm with Revenue Department / counsel.
Assumed sale proceeds: 5,000,000 THB. Assumed SBT path applies at 0.1% of gross receipts = 5,000 THB SBT. Assumed local tax 10% of SBT = 500 THB. Assumed other transfer charges exist but are not specified here.
This arithmetic only shows how to combine the published SBT table figures. It is not a closing invoice.
Risks
- Using blog “standard 2%” transfer fees without official confirmation.
- Ignoring RD 342 categories that pull a private seller into SBT.
- SPA silence on who bears which charge.
- Paying without retaining official receipts.
Checklist
- RD 342 analysis for the seller’s facts
- Written transfer-cost estimate from counsel/officials
- SPA cost-allocation clause matched to tax incidence
- SBT vs stamp-duty path confirmed
- Receipts filed after Land Office transfer
FAQ
Is every condo sale subject to SBT?
Royal Decree No. 342 includes condominium unit sales by traders who are condominium registrants among treated categories. Other sellers need fact-specific analysis.
Can I rely on English RD pages alone?
They are useful explanations. Thai Revenue Code and decrees control—confirm before payment.
Where are fees usually paid?
Many charges are settled in connection with Department of Lands registration practice. (dol-home)
Related reading
Claim ledger
Important factual claims planned for this guide, with support status and applicable location.
- SupportedThailandEffective / data: English SBT page footer last updated 05.12.2020—verify current Thai rates
Sale of immovable property in a commercial or profitable manner is an SBT category under rules prescribed by royal decree; English RD overview lists real-estate SBT at 0.1% of gross receipts with local tax 10% on top of SBT.
Sources: rd-sbt, rd-section-91
- SupportedThailand
Royal Decree No. 342 defines categories treated as commercial/profitable immovable-property sales for SBT purposes (English translation; Thai controls).
Sources: rd-342
- SupportedThailand
Stamp duty is charged on listed instruments including transfers of land; rates appear in the Revenue Code schedule.
Sources: rd-stamp
- SupportedThailand
Department of Lands is the registration venue where many transfer-related payments are coordinated in practice.
Sources: dol-home
Review flags
- Lawyer review required before status changes from needs-legal-review.
- Confirm any numeric tax or fee with Revenue Department / counsel before transactional reliance.
Sources and methodology
We prefer Thai government law and official procedures over secondary blogs. See also our methodology.
| Source | Publisher | Kind | Current as of | Limitations |
|---|---|---|---|---|
| Specific Business Tax overview (English) Sale of immovable property in a commercial or profitable manner (per royal decree) is an SBT category; English table lists real-estate tax base as gross receipts at 0.1%, with local tax at 10% imposed on top of SBT | The Revenue Department (กรมสรรพากร) Last updated 05.12.2020 on English page footer | primary | 2026-09-09 | English summary; confirm current Thai rates, local tax interaction, and exemptions with Revenue Department / counsel before relying on the numeric schedule |
| Revenue Code Section 91 materials (English) Identifies SBT on sale of immovable property in a commercial/profitable manner per royal decree; tax base is gross receipts before expense deduction for that category | The Revenue Department English compilation page | primary | 2026-09-09 | Translation for reference; Thai Revenue Code controls |
| Stamp Duty overview (English) Stamp duty applies to listed instruments including transfers of land; receipt connected with transfer of immovable property when the juristic act is registered may attract duty | The Revenue Department English overview | primary | 2026-09-09 | Sample rates on English page are incomplete for property transfers; confirm schedule and interaction with SBT in Thai text |
| Royal Decree No. 342 B.E. 2541 (English translation PDF) — sale of immovable property for commercial/profitable purpose Defines categories of immovable-property sales treated as commercial/profitable for SBT, including condominium unit sales by condominium registrants/traders and certain short-holding patterns described in the decree | The Revenue Department (translation marked Thai official) B.E. 2541 / 1998 CE instrument (translation) | primary | 2026-09-09 | English translation expressly not official language; later amendments may exist; lawyer/tax adviser must map facts to current Thai text |
| Department of Lands official website National authority for land and condominium registration procedures | Department of Lands (กรมที่ดิน) Portal | primary | 2026-09-09 | Homepage is an entry point; deep-link the exact Thai instrument used for each claim |
Reviewed as of not yet professionally reviewed. Research as-of date: 2026-09-09.
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