Estimate the transfer fee, Specific Business Tax or stamp duty, withholding tax and typical agent commission on a Thai property transaction — with a buyer/seller split — using rates referenced from the Land Department and Revenue Department. Free, unbiased, no paid placement.
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Government fees and taxes are calculated on the higher of the official Land Department appraised value or the contract (sale) price — enter both if you know them.
These determine whether Specific Business Tax or stamp duty applies, and how withholding tax is calculated.
No fixed law sets this — 3% of the sale price is the most common market convention in Thailand, typically paid by the seller.
Individual seller: 77% deduction for 3 yr(s) owned, taxable base ÷ 3 yr(s), progressive PIT rate applied per year, ×3 yr(s).
Who actually pays what is negotiable and varies by contract — the split above reflects common market convention, not a legal requirement. SBT/stamp duty and withholding tax are technically the seller's tax obligations; agent commission is customarily paid by the seller; the 2% transfer fee is most commonly split 50/50 between buyer and seller.
Estimates only, for planning purposes — not tax, legal or financial advice. Standard rates: transfer fee 2%, Specific Business Tax 3.3% (properties held under 5 years), stamp duty 0.5% (properties held 5+ years — SBT and stamp duty are not both charged), withholding tax 1% flat for juristic sellers or a progressive calculation for individual sellers based on years owned and the Revenue Department's PIT brackets. A temporary transfer-fee reduction (2% to 0.01%) applied to homes/condos up to ฿7 million for Thai national buyers from 22 April 2025 to 30 June 2026 and is not reflected in this calculator's default 2% rate — that promotion window has closed as of this writing and did not extend to foreign buyers in the first place. Exemptions (inherited property, primary residences held as such, BOI-promoted structures and others) can change these figures significantly. Confirm exact numbers with the Land Office and a Thai accountant before any transaction. BAANLYY and One Life Ventures Co., Ltd. are not tax advisors.
Thai property transfers can involve up to four separate charges: the transfer fee (2% of the Land Department's appraised value or the contract price, whichever is higher — a flat registration fee regardless of seller status); either Specific Business Tax (3.3%, if the seller has owned the property under 5 years) or stamp duty (0.5%, if owned 5 years or more — never both on the same transaction); and withholding tax, which is a flat 1% for a juristic (company) seller but a genuinely complex progressive calculation for an individual seller based on years owned and Thailand's personal income tax brackets. Agent commission, commonly around 3%, is a separate market-convention cost, not a government fee.
Two of the four costs above swing directly on how long the seller has owned the property. Under 5 years triggers the higher 3.3% Specific Business Tax instead of the lower 0.5% stamp duty — a meaningful difference on a multi-million-baht property. And for an individual seller, the withholding-tax deduction table is far more generous to longer ownership (92% deduction at 1 year owned, falling to 50% at 8+ years), which — combined with the progressive tax-rate mechanics — usually means a proportionally lower withholding tax the longer the property has been held. Toggle the "years owned" field in the calculator above to see both effects at once.
Thailand ran a temporary transfer-fee reduction — from the standard 2% down to just 0.01% — for homes and condos valued up to ฿7 million, effective 22 April 2025 through 30 June 2026. That window has now closed as of this writing, and even while it was active, it applied to Thai national buyers only, not foreign buyers. This calculator uses the standard 2% rate throughout for that reason; always check the Land Department directly for any current promotion before assuming a reduced rate applies to your transaction.
BAANLYY can connect you with a vetted Thai property lawyer or accountant to confirm your specific closing costs before you sign.
Primary and official sources are cited above. Government rules, fees and procedures in Thailand change over time and vary by office; always confirm current requirements with the relevant authority before relying on them. BAANLYY never takes paid placement in editorial content.