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Official Documentation
Thailand Property Transfer Fee Calculator
Complete reference documentation with official government sources, tax rates, calculation methodology, and verification test cases.
1. Official Government Sources
Thailand Revenue Department
กรมสรรพากร
Withholding Tax, Stamp Duty, SBT rates
Department of Lands
กรมที่ดิน
Transfer Fee, Mortgage Registration
Royal Thai Government Gazette
ราชกิจจานุเบกษา
Cabinet Resolutions, Tax Incentives
Bank of Thailand
ธนาคารแห่งประเทศไทย
Exchange Rates
Key Legal References: Revenue Code of Thailand (Sections 50, 91/2), Land Code B.E. 2497, and Cabinet Resolutions for incentive programs.
2. Tax Types & Rates
| Tax/Fee | Standard Rate | Incentive Rate | Tax Base | Paid By | Source |
|---|---|---|---|---|---|
Transfer Fee ค่าธรรมเนียมการโอน | 2.0% | 0.01% | Registered Value | 50/50 Split | Department of Lands |
Specific Business Tax (SBT) ภาษีธุรกิจเฉพาะ ⚠ If owned < 5 years | 3.3% | — | MAX(Purchase, Registered) | Seller | Revenue Department |
Stamp Duty อากรแสตมป์ ⚠ If SBT doesn't apply | 0.5% | — | MAX(Purchase, Registered) | Seller | Revenue Department |
Withholding Tax ภาษีเงินได้หัก ณ ที่จ่าย ⚠ Individual sellers | Progressive (5-35%) | — | Registered Value | Seller | Revenue Code Section 50 |
Mortgage Registration ค่าจดจำนอง | 1.0% | 0.01% | Loan Amount | Buyer | Department of Lands |
Important: SBT and Stamp Duty are mutually exclusive. If SBT applies (property owned < 5 years), Stamp Duty does NOT apply, and vice versa.
3. Withholding Tax Calculation
Step 1: Deduction Rate by Years Owned
| Years | Deduction | Taxable |
|---|---|---|
| 1 | 92% | 8% |
| 2 | 84% | 16% |
| 3 | 77% | 23% |
| 4 | 71% | 29% |
| 5 | 65% | 35% |
| 6 | 60% | 40% |
| 7 | 55% | 45% |
| 8+ | 50% | 50% |
Step 3: Progressive Tax Rates
| Income Bracket (THB) | Rate |
|---|---|
| 0 - 300,000 | 5% |
| 300,001 - 500,000 | 10% |
| 500,001 - 750,000 | 15% |
| 750,001 - 1,000,000 | 20% |
| 1,000,001 - 2,000,000 | 25% |
| 2,000,001 - 5,000,000 | 30% |
| 5,000,001 - ∞ | 35% |
// Withholding Tax Calculation Formula
Step 1: Deduction Rate = getDeductionRate(yearsOwned)
Step 2: Assessable Income = Registered Value × Deduction Rate
Step 3: Income Per Year = Assessable Income ÷ Years Owned
Step 4: Tax Per Year = applyProgressiveTax(Income Per Year)
Result: Total Withholding Tax = Tax Per Year × Years Owned
Company Sellers: A flat rate of 1% applies, regardless of ownership period.
4. Government Incentive Program
Current Program (Extended)
Effective Period
April 2024 - June 2026
Eligible Properties
Registered Value ≤ ฿7,000,000
Transfer Fee Reduction
2.0% → 0.01%
Mortgage Fee Reduction
1.0% → 0.01%
Maximum Savings Example (฿7M Property)
Standard Transfer Fee
฿140,000
฿7M × 2%
Incentive Transfer Fee
฿700
฿7M × 0.01%
Your Savings
฿139,300
Per Cabinet Resolution
5. Calculation Methodology
// Complete Formula
TOTAL COSTS = Transfer Fee + (SBT OR Stamp Duty) + Withholding Tax + Mortgage Fee
Transfer Fee = Registered Value × (2% OR 0.01%)
SBT = MAX(Purchase, Registered) × 3.3% // if owned < 5 years
Stamp Duty = MAX(Purchase, Registered) × 0.5% // if SBT not applicable
Withholding Tax = Complex calculation (see section 3)
Mortgage Fee = Loan Amount × (1% OR 0.01%)
Standard 50/50 Cost Split (Thailand Practice)
Buyer Pays
- • 50% of Transfer Fee
- • 50% of SBT/Stamp Duty
- • 50% of Withholding Tax
- • 100% of Mortgage Fee
Seller Pays
- • 50% of Transfer Fee
- • 50% of SBT/Stamp Duty
- • 50% of Withholding Tax
Note: The split is negotiable. The calculator allows customization of the fee distribution.
6. Test Cases & Validation
Test Case 1: Standard Sale (Individual, < 5 years)
Input
- • Purchase Price: ฿5,000,000
- • Registered Value: ฿4,500,000
- • Years Owned: 3
- • Seller Type: Individual
- • Loan Amount: ฿0
- • Apply Incentive: Yes
Expected Output
- • Transfer Fee: ฿450 (0.01%)
- • SBT: ฿165,000 (3.3%)
- • Stamp Duty: ฿0 (N/A)
- • Withholding Tax: ฿483,749
- • Mortgage Fee: ฿0
- • Total: ฿649,199 ✅
Test Case 2: Company Sale (≥ 5 years, No Incentive)
Input
- • Purchase Price: ฿10,000,000
- • Registered Value: ฿8,000,000
- • Years Owned: 6
- • Seller Type: Company
- • Loan Amount: ฿0
- • Apply Incentive: No
Expected Output
- • Transfer Fee: ฿160,000 (2%)
- • SBT: ฿0 (≥5 years)
- • Stamp Duty: ฿50,000 (0.5%)
- • Withholding Tax: ฿100,000 (1%)
- • Mortgage Fee: ฿0
- • Total: ฿310,000 ✅
7. Disclaimer
This calculator provides estimates only. Actual costs may vary based on:
- • Individual circumstances not captured by this calculator
- • Special exemptions that may apply
- • Negotiated fee splitting between buyer and seller
- • Changes in tax law or incentive programs
- • Local Land Office interpretation of regulations
Professional Advice: Users should consult with a qualified legal professional, tax advisor, or the relevant Land Office for official calculations.
Ready to Calculate Your Transfer Costs?
Use our free calculator to get an instant estimate of all fees and taxes for your Thailand property transaction.
Open CalculatorVersion 1.2 • Last Updated: January 2025
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