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อัปเดตล่าสุดเมื่อ 5 กันยายน 2569
เดอะ appraised value (ราคาประเมินทุนทรัพย์, rakha pramoen, also called the government assessed price หรือ 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.
สารบัญ
Who sets the appraised value and how
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 สำนักงานที่ดิน 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.
What is calculated on the appraised value
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 จำนอง 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 พื้นผิว granted for a stated price is assessed by reference to it.
The annual land and building tax uses the same Treasury Department values as its base, and the Revenue Department relies on them when it questions a declared price. ค่าธรรมเนียมศาล 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.
Appraised value against market value in practice
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 transfer fee and taxes therefore fall more lightly on expensive urban property than the headline percentages suggest.
| Charge | Calculated on |
|---|---|
| Transfer fee 2% | Appraised value |
| Specific business tax 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.
คำถามที่พบบ่อย
How do I find the appraised value of land in Thailand?
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.
Is the appraised value the same as the market value?
No. The appraised value is a fiscal figure set by the Treasury Department for fees and taxes, and it is usually lower than the market price, sometimes by half or more in Bangkok and resort areas. A market valuation for a purchase or a loan is done separately by a licensed valuer.
Which taxes are based on the appraised value in Thailand?
The 2% transfer fee is based on it entirely. Specific business tax and company withholding tax are charged on the higher of the appraised value and the actual price, individual withholding tax is calculated on the appraised value, and the annual land and building tax uses the same government values.
ดูเพิ่มเติม: Property transfer fee and taxes, Land and Building Tax Act, สำนักงานที่ดิน, Rai, ngan and square wah และ Property Tax in Thailand.
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