Révisé par ThaiLawOnline, un cabinet d'avocats thaïlandais agréé exerçant en Thaïlande depuis 2006. Avocate thaïlandaise en charge du dossier : Wichuda Atthamethakon, LL.M., licence du barreau thaïlandais 3149/2556.
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Le valeur estimée (ราคาประเมินทุนทรัพย์, rakha pramoen, also called the government assessed price ou official appraisal) is the value the Thai state assigns to every plot of land, building and condominium unit for the purpose of calculating fees and taxes. It is fixed by the Treasury Department, not by the parties to a sale, and it is usually well below the market price. Almost every sum a buyer or seller pays at the Land Office is calculated on it, which is why it is the first figure a property lawyer checks.
Table des matières
Qui fixe la valeur estimée et comment
The Treasury Department of the Ministry of Finance publishes the values in a list that runs for four years; the current cycle began on 1 January 2023 and a new list is due for 2027. Land is valued per square wah by location, typically by street or block in towns and by zone in rural areas. Buildings are valued from standard construction cost tables by type and size, with depreciation for age. Condominium units are valued per square metre by building, with different figures for different floors in some projects.
The figure for a particular plot can be obtained at the provincial Bureau foncier or online from the Treasury Department by entering the title deed number, and the Land Office uses it automatically when it calculates the fees for a registration. A proper valuation for a bank loan or a sale is a different exercise done by a licensed private valuer.
Qu'est-ce qui est calculé sur la valeur estimée
The transfer fee of 2% is charged on the appraised value alone, regardless of the price. Specific business tax at 3.3% and the 1% withholding tax for a company seller are charged on the higher of the appraised value and the declared price, and the withholding tax for an individual seller is calculated on the appraised value only. The registration fee for a hypothèque is 1% of the secured amount and for a lease 1% of the total rent, so those do not depend on the appraisal, but a usufruct or superficie granted for a stated price is assessed by reference to it.
The annual taxe foncière uses the same Treasury Department values as its base, and the Revenue Department relies on them when it questions a declared price. Frais de justice in a property dispute are also calculated on the value of the property claimed, for which the appraisal is the usual starting point.
For a foreign buyer the practical points are two. First, ask the Land Office for the appraised value before agreeing who pays what, since the transfer costs are a percentage of it. Second, do not let a seller talk the declared price down to the appraised value to save tax: the buyer’s own cost base for a later resale is then understated, and the under-declaration is an offence.
Valeur expertisée par rapport à la valeur marchande dans la pratique
In central Bangkok the appraised value of land may be a third or half of what buyers actually pay; in a resort area with a hot market the gap can be wider still, and in a stagnant provincial town the two may be close. The frais de transfert et taxes therefore fall more lightly on expensive urban property than the headline percentages suggest.
| Frais | Calculated on |
|---|---|
| Frais de transfert 2% | Valeur estimée |
| Taxe professionnelle spécifique 3,3% | Higher of appraised value and price |
| Withholding tax, company seller 1% | Higher of appraised value and price |
| Withholding tax, individual seller | Appraised value, progressive |
| Land and building tax | Appraised value of land and building |
When the parties disagree about the figure, there is little to argue: the Land Office applies the published list. An owner who believes the plot has been placed in the wrong zone can ask the Treasury Department to review it, but this takes months and rarely changes the number by much.
Foire aux questions
Comment trouver la valeur estimée d'un terrain en Thaïlande ?
Ask at the Land Office for the province where the plot is located, giving the title deed number, or use the Treasury Department’s online search. The value is published per square wah for land and per square metre for condominium units, and it is the figure the Land Office will use on transfer day.
La valeur estimée est-elle la même que la valeur marchande ?
Non. La valeur estimée est un chiffre fiscal fixé par le ministère des Finances pour les frais et taxes, et elle est généralement inférieure au prix du marché, parfois de moitié ou plus à Bangkok et dans les zones de villégiature. Une évaluation de la valeur marchande pour un achat ou un prêt est effectuée séparément par un expert immobilier agréé.
Quels sont les impôts basés sur la valeur estimée en Thaïlande ?
Les frais de transfert de 2% sont entièrement basés sur ce montant. La taxe professionnelle spécifique et la retenue à la source de l'entreprise sont calculées sur la valeur la plus élevée entre la valeur estimée et le prix réel, la retenue à la source individuelle est calculée sur la valeur estimée, et la taxe annuelle foncière et immobilière utilise les mêmes valeurs gouvernementales.
Voir aussi : Frais et taxes de mutation immobilière, Loi sur l'impôt foncier et immobilier, Bureau foncier, Rai, ngan et square wah ET Impôt foncier en Thaïlande.
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