Buying costs in Pattaya: the fee and the taxes
What is paid at the Land Office when a condo or house changes hands, from the Revenue Department's own pages. Who pays what is agreed in the sale contract.
Short answer
At the Land Office: a transfer fee of 2%, and the seller's taxes, which are specific business tax of 3.3% if the seller sells within 5 years (or else stamp duty of 0.5%), plus withholding tax. The 0.01% transfer fee in force until 30 June 2027 is for Thai buyers only.
| Item | Rate | Charged on | Liable by law |
|---|---|---|---|
| Transfer registration fee | 2% | Not stated on the official pages we could open | Not fixed by law; the sale contract decides. Without one, the costs of a sale are shared equally (Civil and Commercial Code s.457) |
| Specific business tax | 3.3% (3% plus 10% local tax) | The sale price or the appraised value, whichever is higher | The seller, if selling within 5 years, with exemptions |
| Stamp duty | 0.5% (1 baht per 200) | The sale price or the appraised value, whichever is higher | The seller, only when no specific business tax is due |
| Withholding tax, company seller | 1% | The sale price or the appraised value, whichever is higher | The seller |
| Withholding tax, individual seller | Income tax rates, by years held | The appraised value | The seller |
The 2% transfer fee and the 1% mortgage fee are as stated by the government spokesperson (Thai PBS, 30 June 2026). The tax rows are from the Revenue Department.
Specific business tax or stamp duty
Specific business tax is due when property is sold within 5 years of acquiring it. The Revenue Department lists exemptions, among them inherited property and a home where the seller has been in the house register for at least 1 year. When specific business tax is due, stamp duty is not.
Withholding tax for an individual seller
The Revenue Department takes the appraised value as the price, deducts a lump-sum allowance, divides by the years held (at most 10), applies the income tax rates, and multiplies the result back by the years held.
The 0.01% fee cut: Thai buyers only
From 1 July 2026 to 30 June 2027, the transfer fee and the mortgage fee are cut to 0.01% for a house or condo with a price and appraised value of no more than 7 million baht. The Interior Ministry announcements limit it to buyers who are individuals of Thai nationality: "เฉพาะผู้ซื้ออสังหาริมทรัพย์ซึ่งเป็นบุคคลธรรมดาที่มีสัญชาติไทย". A foreign buyer pays the normal fee.
Costs after buying
- Common expenses: unit owners pay the building's common expenses under section 18 of the Condominium Act, and the manager may sue an owner more than 6 months in arrears.
- Land and building tax: the owner on 1 January of each year is liable. We could not confirm this year's residential rates from an official source, so we don't publish them here.
Sources
- Specific business tax on the sale of immovable property, Revenue Department. Checked 14 October 2026.
- Stamp duty on immovable property transfers, Revenue Department. Checked 14 October 2026.
- Taxes on selling immovable property: who pays, Revenue Department. Checked 14 October 2026.
- Withholding tax for an individual seller, Revenue Department. Checked 14 October 2026.
- Withholding tax for a company seller, Revenue Department. Checked 14 October 2026.
- Revenue Code sections 91/2 and 91/6, Revenue Department. Checked 14 October 2026.
- Cabinet extends the transfer and mortgage fee cut (30 Jun 2026), Thai PBS. Checked 14 October 2026.
- Fee cut in force from 1 July 2026: Thai nationals only, Thai PBS. Checked 14 October 2026.
- Royal Gazette Vol. 143, Special Part 161 Ngor: fee cut effective 1 July 2026, Thansettakij. Checked 14 October 2026.
- Civil and Commercial Code section 457 (costs of a sale), Thai Law Online (statute text). Checked 14 October 2026.