Taxes and fees when buying an apartment in Thailand: how much and who pays
Pattaya Navigator · updated 2026-10-13
General information, not legal or tax advice. Laws, rates and procedures can change and depend on your individual situation; confirm the details with a licensed lawyer or accountant before you buy.
When you buy an apartment in Thailand, besides the price you pay taxes and fees when the transaction is registered at the Land Department. Who pays what - the buyer, the seller or both halves - is decided by the contract.
Main payments at registration
| Payment | Amount | Usually paid by |
|---|---|---|
| Transfer fee | 2% of the appraised value | Split equally or by the buyer, as set in the contract |
| Specific business tax (SBT) | 3.3% | The seller, if they owned the property for less than 5 years |
| Stamp duty | 0.5% | The seller, if SBT is not charged |
| Withholding tax | for companies 1%, for private individuals on a scale | The seller |
Important: the specific business tax and the stamp duty are not charged together - it is one or the other. The calculation is based on the appraised value set by the state or on the contract price, depending on the type of payment.
Payments when buying from a developer
- Sinking fund - a one-off contribution to the building's fund. For the buildings in our database it is usually from 400 to 800 baht per m².
- Building maintenance (common fee) - often a year in advance when you receive the keys.
- In new builds the transfer fee is often split equally or taken on by the developer - check the contract.
Worked example
An apartment of 35 m² for 3,000,000 baht, the seller owned it for 3 years, the transfer fee is split equally:
- transfer fee: 2% ≈ ฿60,000 (≈ $1,810), the buyer's share is about ฿30,000 (≈ $904);
- specific business tax 3.3% ≈ ฿99,000 (≈ $2,980) - paid by the seller;
- withholding tax - paid by the seller.
In total, in addition to the price the buyer pays about 1% - plus the cost of a lawyer and of transferring the money. This is a simplified example: the exact amounts depend on the appraised value.
If you register a long-term lease
When a lease is registered (for example, an apartment in the Thai quota or land under a villa), a fee of 1% of the rent for the whole term and a stamp duty of 0.1% are paid.
Annual taxes for the owner
The land and building tax on residential property is usually small - for a typical apartment it is hundreds, not thousands, of baht a year. If you rent the apartment out, the rental income is subject to income tax.
How not to overpay
- Set out in the contract in advance who pays each tax and fee.
- Ask the seller to show how many years they have owned the apartment - this determines whether the 3.3% applies.
- Leave the calculation and checks to a lawyer before you transfer any money.
The whole path of a purchase is in the article How to buy an apartment in Thailand as a foreigner. Monthly costs after purchase: What it costs to run an apartment in Pattaya.
General information, not legal or tax advice. Laws, rates and procedures can change and depend on your individual situation; confirm the details with a licensed lawyer or accountant before you buy.
This material is for general information only and does not replace professional advice on your own transaction.