Thailand Property Transfer Costs 2026 — The 4 Land Office Fees
Registering a transfer at the Land Department involves several charges people rarely anticipate, leading to surprises on transfer day. Knowing them in advance helps you plan and negotiate who pays what.
- •Transfer fee 2% of appraised value
- •Within 5 years: SBT 3.3% (beyond = 0.5% stamp duty)
- •WHT scaled by ownership years / 1% for companies
- •Government fee reductions for sub-threshold homes — check current year
The four main charges
1) Transfer fee 2% of the appraised value. 2) Specific Business Tax 3.3% OR Stamp Duty 0.5% (one or the other). 3) Withholding income tax. 4) Mortgage registration fee 1% of the loan (only if financing).
Selling within 5 years changes everything
If you sell within 5 years of acquiring, you pay Specific Business Tax of 3.3% on the higher of sale or appraised price. Hold beyond 5 years — or have your name in the house registry over 1 year — and you pay only 0.5% Stamp Duty. Individual withholding tax is scaled by years of ownership (companies a flat 1%).
Who pays + reductions
The law does not dictate who pays; it is set in the contract (often split, or seller takes the taxes and buyer the transfer fee). The current government measure cuts both the transfer fee and the mortgage fee to 0.01% for houses/commercial buildings/condos where the sale price and appraised value each do not exceed 7 million baht and the mortgage does not exceed 7 million baht, for Thai natural-person buyers — effective until 30 June 2026; from 1 July 2026 the fees revert to 2%/1% unless the Cabinet extends it. Verify the latest measure with the Land Department before booking the transfer.