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.
Dernière mise à jour le 5 septembre 2026
Le property transfer fee and taxes (ค่าธรรมเนียมการโอนและภาษี, often called transfer costs ou closing costs) are the four sums collected by the Land Office when ownership of land or a condominium unit changes hands: a transfer fee of 2% of the appraised value, either specific business tax of 3.3% or stamp duty of 0.5%, and withholding tax on the seller’s gain. They are paid on the day of registration, in cash or cashier’s cheque, and the officer will not record the transfer until they are settled. Who pays which part is a matter of negotiation, not law.
Table des matières
The four charges and how each is calculated
The transfer fee is 2% of the government appraised value, whatever price the parties agreed. A temporary reduction to 0.01% applies from 1 July 2026 to 30 June 2027 for residential property up to 7 million baht, but only where the buyer is a Thai individual; a foreign buyer pays the full 2%.
Specific business tax (SBT) is 3.3% including municipal tax, charged on the higher of the appraised value and the actual price. It applies when an individual sells within five years of acquiring the property, and to every sale by a company. It does not apply where the individual seller has held the property for more than five years, or has had their name in the house registration book (tabien baan) for at least one year, or acquired the property by inheritance. Droit de timbre of 0.5% is charged only when SBT does not apply; the two are never paid together.
Retenue à la source is a prepayment of the seller’s income tax. A company seller pays 1% of the higher of appraised value and price. An individual seller pays a progressive amount calculated on the appraised value, after a standard deduction that grows with the number of years held, then spread over those years and taxed at personal income tax rates. The Land Office computes it on the spot.
Who pays and how the money changes hands
Custom, not statute, decides the split. The commonest arrangement in the resale market is that buyer and seller share the transfer fee equally, the seller pays SBT or stamp duty and withholding tax, and each pays their own agent. Developers selling new condominiums often advertise “buyer pays transfer fee” in full, and some contracts push every charge onto the buyer. Since the contract governs, the clause should be read before the reservation is signed, not on transfer day.
The Land Office quotes the exact figures a day or two before registration once it has the title deed number and the declared price. Buyers should ask for the calculation sheet, because the officer uses the Treasury Department’s appraised value and not the agent’s estimate, and because under-declaring the price to reduce SBT is a false statement to an official that exposes the seller to a later assessment with penalties.
For a condominium, the transfer will not be registered at all until the seller produces a debt-free certificate from the personne morale and a foreign buyer produces an FET form; the fees are paid at the same counter.
Worked example of transfer costs on a sale
Take a condominium unit sold by an individual for 5,000,000 baht with an appraised value of 4,000,000 baht, held for three years. SBT applies because the seller held it for under five years and was not registered in the tabien baan.
| Charge | Base | Montant |
|---|---|---|
| Transfer fee 2% | Appraised value 4,000,000 | 80 000 bahts |
| Specific business tax 3.3% | Higher of price and appraisal: 5,000,000 | 165,000 baht |
| Stamp duty 0.5% | Not charged when SBT applies | 0 |
| Retenue à la source | Progressive on 4,000,000 over 3 years | Computed by the Land Office |
Had the same seller waited two more years, or moved their name into the house book a year before selling, SBT would fall away and stamp duty of 25,000 baht would replace the 165,000 baht. Annual land and building tax is a separate charge and is not collected at the transfer.
Foire aux questions
How much is the property transfer fee in Thailand?
The transfer fee is 2% of the government appraised value of the property, payable at the Land Office on the day of registration. A reduced rate of 0.01% applies from 1 July 2026 to 30 June 2027 for residential property up to 7 million baht bought by a Thai individual; foreign buyers pay the full 2%.
Who pays the transfer fee and taxes when buying a condo in Thailand?
There is no legal rule, so the sale contract decides. In resales the transfer fee is often split equally, while the seller pays specific business tax or stamp duty and the withholding tax. Developers frequently require the buyer to pay the whole transfer fee, so the clause should be checked before signing.
What is the difference between specific business tax and stamp duty?
Both are charged on the sale, but never together. Specific business tax at 3.3% applies when an individual sells within five years of buying, or whenever a company sells. Stamp duty at 0.5% applies instead when the seller has held the property for more than five years, has been registered in the house book for at least a year, or inherited it.
Voir aussi : Appraised value, Land and Building Tax Act, Bureau foncier, FET form, Property Tax in Thailand ET Transfert de propriété en Thaïlande.
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