{"id":6510,"date":"2026-09-05T19:03:45","date_gmt":"2026-09-05T12:03:45","guid":{"rendered":"https:\/\/www.thailawonline.com\/glossary\/appraised-value\/"},"modified":"2026-09-05T19:26:00","modified_gmt":"2026-09-05T12:26:00","slug":"appraised-value","status":"publish","type":"page","link":"https:\/\/www.thailawonline.com\/fr\/glossary\/appraised-value\/","title":{"rendered":"Valeur \u00e9valu\u00e9e (prix officiel) du terrain en Tha\u00eflande"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><p>Le <strong>valeur estim\u00e9e<\/strong> (\u0e23\u0e32\u0e04\u0e32\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e17\u0e38\u0e19\u0e17\u0e23\u0e31\u0e1e\u0e22\u0e4c, <em>rakha pramoen<\/em>, also called the <em>government assessed price<\/em> ou <em>official appraisal<\/em>) 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.<\/p><\/p>\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Table des mati\u00e8res<\/h2><nav><ul><li><a href=\"#who-sets-the-appraised-value-and-how\">Qui fixe la valeur estim\u00e9e et comment<\/a><\/li><li><a href=\"#what-is-calculated-on-the-appraised-value\">Qu'est-ce qui est calcul\u00e9 sur la valeur estim\u00e9e<\/a><\/li><li><a href=\"#appraised-value-against-market-value-in-practice\">Valeur expertis\u00e9e par rapport \u00e0 la valeur marchande dans la pratique<\/a><\/li><li><a href=\"#frequently-asked-questions\">Foire aux questions<\/a><\/li><\/ul><\/nav><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"who-sets-the-appraised-value-and-how\">Qui fixe la valeur estim\u00e9e et comment<\/h2>\n\n\n<p class=\"wp-block-paragraph\"><p><strong>The Treasury Department of the Ministry of Finance publishes the values<\/strong> 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.<\/p><\/p>\n\n\n<p class=\"wp-block-paragraph\"><p>The figure for a particular plot can be obtained at the provincial <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/land-office\/\">Bureau foncier<\/a> 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.<\/p><\/p>\n\n\n<h2 class=\"wp-block-heading\" id=\"what-is-calculated-on-the-appraised-value\">Qu'est-ce qui est calcul\u00e9 sur la valeur estim\u00e9e<\/h2>\n\n\n<p class=\"wp-block-paragraph\"><p><strong>The transfer fee of 2%<\/strong> 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 <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/mortgage\/\">hypoth\u00e8que<\/a> 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 <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/superficies-right\/\">superficie<\/a> granted for a stated price is assessed by reference to it.<\/p><\/p>\n\n\n<p class=\"wp-block-paragraph\"><p>The annual <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/land-and-building-tax\/\">taxe fonci\u00e8re<\/a> uses the same Treasury Department values as its base, and the Revenue Department relies on them when it questions a declared price. <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/court-fees\/\">Frais de justice<\/a> in a property dispute are also calculated on the value of the property claimed, for which the appraisal is the usual starting point.<\/p><\/p>\n\n\n<p class=\"wp-block-paragraph\"><p>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&#8217;s own cost base for a later resale is then understated, and the under-declaration is an offence.<\/p><\/p>\n\n\n<h2 class=\"wp-block-heading\" id=\"appraised-value-against-market-value-in-practice\">Valeur expertis\u00e9e par rapport \u00e0 la valeur marchande dans la pratique<\/h2>\n\n\n<p class=\"wp-block-paragraph\"><p>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 <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/property-transfer-taxes\/\">frais de transfert et taxes<\/a> therefore fall more lightly on expensive urban property than the headline percentages suggest.<\/p><\/p>\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Frais<\/th><th>Calculated on<\/th><\/tr><\/thead><tbody><tr><td>Frais de transfert 2%<\/td><td>Valeur estim\u00e9e<\/td><\/tr><tr><td>Taxe professionnelle sp\u00e9cifique 3,3%<\/td><td>Higher of appraised value and price<\/td><\/tr><tr><td>Withholding tax, company seller 1%<\/td><td>Higher of appraised value and price<\/td><\/tr><tr><td>Withholding tax, individual seller<\/td><td>Appraised value, progressive<\/td><\/tr><tr><td>Land and building tax<\/td><td>Appraised value of land and building<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n<p class=\"wp-block-paragraph\"><p>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.<\/p><\/p>\n\n\n<h2 class=\"wp-block-heading\" id=\"frequently-asked-questions\">Foire aux questions<\/h2>\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list\">\n<div id=\"faq-question-1\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Comment trouver la valeur estim\u00e9e d'un terrain en Tha\u00eflande ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Ask at the Land Office for the province where the plot is located, giving the title deed number, or use the Treasury Department&#8217;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.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-2\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">La valeur estim\u00e9e est-elle la m\u00eame que la valeur marchande ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Non. La valeur estim\u00e9e est un chiffre fiscal fix\u00e9 par le minist\u00e8re des Finances pour les frais et taxes, et elle est g\u00e9n\u00e9ralement inf\u00e9rieure au prix du march\u00e9, parfois de moiti\u00e9 ou plus \u00e0 Bangkok et dans les zones de vill\u00e9giature. Une \u00e9valuation de la valeur marchande pour un achat ou un pr\u00eat est effectu\u00e9e s\u00e9par\u00e9ment par un expert immobilier agr\u00e9\u00e9.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-3\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Quels sont les imp\u00f4ts bas\u00e9s sur la valeur estim\u00e9e en Tha\u00eflande ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Les frais de transfert de 2% sont enti\u00e8rement bas\u00e9s sur ce montant. La taxe professionnelle sp\u00e9cifique et la retenue \u00e0 la source de l'entreprise sont calcul\u00e9es sur la valeur la plus \u00e9lev\u00e9e entre la valeur estim\u00e9e et le prix r\u00e9el, la retenue \u00e0 la source individuelle est calcul\u00e9e sur la valeur estim\u00e9e, et la taxe annuelle fonci\u00e8re et immobili\u00e8re utilise les m\u00eames valeurs gouvernementales.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<p class=\"wp-block-paragraph\"><p>Voir aussi\u00a0: <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/property-transfer-taxes\/\">Frais et taxes de mutation immobili\u00e8re<\/a>, <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/land-and-building-tax\/\">Loi sur l'imp\u00f4t foncier et immobilier<\/a>, <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/land-office\/\">Bureau foncier<\/a>, <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/rai-ngan-wah\/\">Rai, ngan et square wah<\/a> ET <a href=\"https:\/\/www.thailawonline.com\/fr\/property-taxes-in-thailand\/\">Imp\u00f4t foncier en Tha\u00eflande<\/a>.<\/p><\/p>","protected":false},"excerpt":{"rendered":"<p>The appraised value (\u0e23\u0e32\u0e04\u0e32\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e17\u0e38\u0e19\u0e17\u0e23\u0e31\u0e1e\u0e22\u0e4c, rakha pramoen, also called the government assessed price or official appraisal) is the value the Thai [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":214,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"pmpro_default_level":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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ThaiLawOnline","rank_math_description":"Appraised value Thailand: the government assessed price of land and buildings set by the Treasury Department, used for transfer fees, taxes and land 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