KSPP > Legal > Property sales tax

The main types of tax levied on Thailand property are:

  • Withholding Tax 1.0% of the appraised value of the property, paid by the seller
  • Transfer fee 2.0% of the registered value of the property, paid by the buyer
  • Stamp Duty 0.5% of registered value, payable if exempt from business tax, paid by the seller
  • Business tax 3.3% of the appraised value of the property if selling within 5 years, paid by the seller

In Thailand there are no set rules regarding which party pays the taxes. All aspects of taxes and fees should be negotiated when purchasing or selling property or land.

We strongly advise our clients to seek independent legal advice and assistance in order to insure the best protection of their interests.