Transfer of Ownership Fees 2026: A Complete Guide for Thailand

Land Transfer Fees 2026: A Complete Guide to Fees, Taxes, and Closing Costs

Buying or selling a house, condo, or land in Thailand involves more than just the agreed purchase price. There are transfer fees and taxes payable at the Land Office on the day of ownership transfer. These are significant expenses that both buyers and sellers should calculate in advance.

In this article, Life Property provides a simple breakdown of:

• How land transfer fees are calculated in 2026.

• The applicable percentage rates for transfer fees.

• What costs are involved in a property transfer.

• The taxes required on the day of transfer.

This guide will help you accurately plan your budget before the actual transfer date.

What are Land Transfer Fees?

Land transfer fees refer to the administrative fees and taxes paid to the Department of Lands when property ownership—such as a house, condo, or land—is transferred from the original owner to a new one.

The total costs on the transfer day typically consist of four main categories:

1. Ownership Transfer Fee

2. Specific Business Tax (SBT) or Stamp Duty

3. Withholding Income Tax

4. Miscellaneous Land Office Fees

Overall, total expenses usually range between 2.5% – 6% of the property value, depending on the ownership conditions and the nature of the sale.

Breakdown of 2026 Transfer Costs

1. Ownership Transfer Fee

The standard transfer fee is typically calculated at:

2% of the appraised value or the purchase price (whichever is higher).

• Example: If the appraised value is 5,000,000 THB, the transfer fee would be 100,000 THB.

• Note: Buyers and sellers can negotiate who covers this cost, or they may agree to split it 50/50.

2. Specific Business Tax (SBT)

The SBT rate is 3.3% of the appraised value or the purchase price (whichever is higher).

This tax usually applies if:

• The property has been held for less than 5 years.

• The owner is a legal entity (company).

• The property was purchased for investment purposes.

• Responsibility: Usually, the seller is responsible for this tax.

Exemption: Even if the property has been held for less than 5 years, you may be exempt from SBT if your name has been in the House Registration (Tabien Baan) for more than 1 year. In this case, you will pay Stamp Duty instead.

Stamp Duty

If you are exempt from the Specific Business Tax, you must pay Stamp Duty instead.

The rate is 0.5% of the appraised value or the purchase price (whichever is higher).

Crucial Note: You do not pay both Stamp Duty and SBT; you only pay one of the two based on the criteria mentioned above.

3. Withholding Income Tax

Income tax from the sale of property is calculated based on:

• The Department of Lands' appraised value.

• The duration of ownership.

• Responsibility: The seller is responsible for this portion. For individuals, the tax is calculated on a progressive scale according to personal income tax laws.

4. Miscellaneous Land Office Fees

In addition to the main fees, there are minor administrative costs such as:

• Application fee: 5 THB

• Application duty stamp: 5 THB

• Witness fee: 20 THB

  These are negligible compared to the primary taxes.

Mortgage Registration Fee (For Bank Loans)

If the buyer is financing the purchase through a bank, a mortgage registration fee applies.

The rate is typically 1% of the mortgage amount.

2026 Government Incentives for Transfer Fees

The Thai government has introduced measures to stimulate the real estate economy by reducing the transfer fee from 2% to 0.01%.

To qualify, the property must:

• Have a price not exceeding 7 Million THB.

• Be transferred and mortgaged simultaneously.

• Be purchased by an individual.

• The transaction must be completed by June 30, 2026.

Summary Table: At a Glance

There are 4 main items to prepare for on the day of transfer:

1. Transfer Fee: 2%

2. Specific Business Tax (3.3%) OR Stamp Duty (0.5%)

3. Withholding Income Tax

4. Mortgage Fee (1% if using a bank loan)

Calculating these costs beforehand helps you avoid any budget shortfalls on the day of ownership transfer.

Looking to Buy or Sell Property in Bangkok?

Life Property is a professional real estate agency serving both Thai and international clients, specializing in condos and houses across Bangkok.

We have a portfolio of over 40,000+ listings and can assist you with:

• Property appraisals and valuations.

• Calculating exact transfer fees and taxes.

• Managing the entire ownership transfer process.

• Finding the perfect home or condo tailored to your needs.

Contact Us:

Line: @lifeproperty

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