Thailand Property Transfer Fee Calculator

Reduced fee measure compared with the normal rates

The costs due on the day a Thai property transfers are not just the transfer fee. Several separate charges apply, each calculated on a different basis and each with its own conditions. Buyers routinely under-budget because they forget the mortgage registration fee and the specific business tax, which together can run into six figures.

One point matters more than any other if you are not a Thai national: the 2026 measure that cuts the transfer fee to 0.01% is restricted to Thai nationals. A foreign buyer pays the full 2% transfer fee and 1% mortgage registration fee. On a 5 million baht condominium that is a difference of about 150,000 baht, so it needs to be in your budget from the start rather than discovered at the Land Office.

The base value. Fees and taxes are calculated on whichever is higher — the actual sale price or the Land Department’s appraised value — not automatically on the sale price. Check the appraised value early so your budget is based on the right number.

Transfer fee. The normal rate is 2% of the base value. Buyer and seller commonly agree to split it equally, but nothing in law requires that; it is negotiable and should be written into the contract.

The 2026 reduced fee measure. The government cut the transfer fee from 2% and the mortgage registration fee from 1% to just 0.01% for Thai nationals buying a home priced at 7 million baht or less. On a 3 million baht house that takes the transfer fee from 60,000 baht down to 300. Foreign buyers are not eligible. The measure is also temporary, renewed year by year, so confirm with the Land Office that it is still in force on your actual transfer date.

Specific business tax or stamp duty — one or the other. A seller who has owned the property for 5 years or less, and has not been in the house registration book for more than a year, pays specific business tax at 3.3%, the largest single item. A seller who has owned it for more than 5 years, or has been in the house book for more than a year, is exempt and pays 0.5% stamp duty instead.

The gap between 3.3% and 0.5% is enormous. On a 3 million baht property it is 99,000 baht against 15,000 — a difference of 84,000 baht. This is why timing a sale past the five-year mark, or registering in the house book, materially changes what a seller walks away with.

Mortgage registration fee. 1% of the amount borrowed, and only if there is a bank loan. Cash purchases skip it entirely. It falls under the same reduced measure as the transfer fee, with the same nationality restriction.

Withholding tax on the seller. There is one further charge this calculator does not compute, because the formula is involved and depends on how many years the property was held and how it was acquired. The Land Office calculates it on the day. It works from the appraised value, deducts a standard expense allowance based on years of ownership, and then applies the progressive tax rates.