Thailand property transfer fees 2026 + calculator
Rates checked against the Land & Revenue Departments on
Transfer-fee calculator
Enter a price to see the Land Department fees and taxes — normal rate versus the 0.01% reduced rate.
An estimate for budgeting, not tax or legal advice. Confirm the exact figures at the Land Office.
The 0.01% transfer & mortgage fee reduction
- The buyer is a Thai natural person
- Residential property (house/condo/townhouse/shophouse/land with a building) — not bare land
- Sale price, appraised value and mortgage amount are each no more than ฿7 million per contract
- Transfer and mortgage are registered together (the 0.01% mortgage rate depends on this)
Available until · The end date reflects the latest extension (was 30 June 2026). Confirm against the Land Department notice or the Royal Gazette before relying on it.
Withholding income tax (the seller's side)
Revenue Department tax calculator
Who pays what (by convention, negotiable)
Transfer-fee FAQ
How is the transfer fee calculated, and who pays?
The transfer fee is 2% of the appraised value, by convention split between buyer and seller but negotiable in the contract. If the reduction measure applies it drops to 0.01%.
Is the 0.01% reduction still available?
Yes. The end date reflects the latest extension (was 30 June 2026). Confirm against the Land Department notice or the Royal Gazette before relying on it. It requires residential property up to ฿7m, a Thai buyer, and transfer registered together with the mortgage.
Does bare land get the 0.01% rate?
No. The measure covers residential property and land with a building; bare land pays the normal 2% fee.
What extra tax applies when selling within 5 years?
Specific business tax of 3.3% on the higher of price or appraised value, instead of the 0.5% stamp duty — plus withholding income tax.
Does this calculator include withholding tax?
No — it is progressive on the appraised value and years held, and depends on each seller. Use the Revenue Department's calculator for the exact figure.
Sources
Every rate here comes from the Land Department, the Revenue Department, or the government measure directly.
- กรมที่ดิน — ค่าธรรมเนียม ภาษี และอากร — https://www.dol.go.th/dol-services/public-service-manual/land-registration/fees-taxes-duties/
- กรมสรรพากร — ภาษีเงินได้/ธุรกิจเฉพาะจากการขายอสังหาริมทรัพย์ — https://www.rd.go.th/20942.html
- กรมที่ดิน — มาตรการลดค่าธรรมเนียมโอน-จำนอง 0.01% — https://www.dol.go.th/nakhonsithammarat/news-nst/press-release/news-1775105715/
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