Thailand property transfer fee & tax calculator
Buying property in Phuket, the taxes at the Land Office usually come to about 2–6% of the price: a 2% transfer fee, plus — depending on how long the seller has owned — either 3.3% Specific Business Tax or 0.5% stamp duty, plus a withholding tax. Who pays which item is negotiable and often split. This free calculator estimates all of it, plus the annual land & building tax and tax on rental income, so you see the real first-year outlay. It's an honest estimate on 2026 national rates — not legal advice.
Taxes & fees calculator
2026 ratesTransfer fee is customarily split 50/50; SBT/withholding usually fall on the seller — but this is negotiable.
Buyer's transaction share + first year of land & building tax + first year of rental income tax.
Indicative estimate on 2026 national rates — not tax or legal advice. Appraised values, exemptions and residency change the figure; confirm with a Thai lawyer or accountant.
The four transaction taxes
Percentages apply to the appraised (registered) value, which can differ from the sale price. Figures are for orientation on 2026 rates; confirm with a Thai property lawyer for your specific transaction.
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Frequently asked
What taxes and fees do I pay when buying property in Phuket?
Four transaction items sit at the Land Office: the transfer fee (2% of the appraised value), Specific Business Tax or SBT (3.3%, only if the seller owned under 5 years), stamp duty (0.5%, only when SBT does not apply), and withholding tax (a progressive amount for individuals, or 1% for companies). In total, transaction taxes usually land around 2–6% of the price, and who pays which item is negotiable.
Who pays the transfer fee — buyer or seller?
It's negotiable and set in the sale contract. A common split is 50/50 on the 2% transfer fee, with the seller covering SBT/withholding; on new off-plan units developers often absorb part or all of it as an incentive. Always confirm the exact split in writing before you sign.
What is the Specific Business Tax (SBT)?
SBT is 3.3% of the higher of the appraised or sale value, charged when the seller has owned the property for less than five years (it targets quick resales). If SBT applies, stamp duty does not. For a new unit bought from a developer, SBT usually applies on that first sale.
Is there an annual property tax in Thailand?
Yes — the Land & Building Tax. Residential rates are low, roughly 0.02–0.10% of appraised value by band, with allowances for a registered primary residence. For a typical foreign-owned condo held for rental or holiday use, the annual bill is modest but real; budget for it.
How is rental income taxed?
Rental income is taxable in Thailand. Individuals pay progressive personal income tax after allowable deductions; in some arrangements a withholding tax applies, and non-residents are taxed on Thai-source rent. It's the area most worth a proper accountant — model the yield net of tax in our calculator and get professional advice on your structure.
Do foreigners pay different property taxes in Thailand?
The transaction taxes are the same for a foreign-freehold condo as for a Thai buyer. The differences are structural: foreigners must bring purchase funds in from abroad (documented for the freehold registration), and villa ownership via leasehold or a company carries its own costs. We map the full cost stack before you commit.
Are Thailand's transfer fees currently reduced?
The government has periodically cut transfer and mortgage fees as market stimulus, usually for lower-priced, Thai-focused segments and for limited windows. These measures change; don't assume a reduced rate applies to your purchase — verify the rate in force at your transfer date. We'll check the current position for your case.