Property transfer fees in Thailand explained, including buyer and seller costs at the Land Office

Costs of Buying and Selling Property in Thailand (Land Office Fees Explained)

Posted on by Stephen

One of the most common — and stressful — questions buyers and sellers ask is:

“Who pays the fees at the Land Office in Thailand?”

The answer depends on how the property is bought.
Resale properties and developer / off-plan purchases follow different cost structures, and confusing the two is one of the biggest causes of unexpected costs at transfer.

This guide explains all Land Office fees in Thailand, who normally pays them, and how costs differ between resale, developer, condo, and villa transactions — so you can budget accurately and avoid surprises.

Property Transfer Fee (2%)

The transfer fee is charged by the Land Department when ownership is registered.

  • Rate: 2%
  • Calculated on: Government appraised (Treasury) value

Who pays?

In most resale transactions, particularly in Hua Hin:

  • The 2% transfer fee is split 50/50
  • Buyer pays 1%
  • Seller pays 1%

This split is market-standard unless the Sale & Purchase Agreement (SPA) states otherwise.

Withholding Tax (Seller Cost – Resale Properties)

Withholding tax is not an extra tax, but a prepayment of income tax on the seller’s gain.

Individual seller

  • Calculated on a progressive scale
  • Based on:
    • Appraised value
    • Years of ownership

Company seller

  • Flat 1%
  • Based on the higher of sale price or appraised value

📌 The Land Office collects withholding tax at the time of transfer, regardless of nationality.

Special Business Tax (SBT) – 3.3%

Special Business Tax applies when:

  • A property is sold within 5 years, or
  • The seller is a company
  • Rate: 3.3% (3% SBT + 0.3% municipal tax)
  • Paid by: Seller (resale transactions)
  • Calculated on: Higher of sale price or appraised value

If SBT applies, stamp duty is waived.

Stamp Duty (0.5%)

Stamp duty applies only when SBT does not apply.

  • Rate: 0.5%
  • Paid by: Seller (resale transactions)

⚠️ Very Important: Buying from a Developer or Off-Plan Project

This is where many buyers get caught out.

When purchasing a new build, off-plan, or made-to-order property directly from a developer, the cost structure is completely different from resale property.

Standard Developer Practice in Thailand

In Hua Hin and most Thai markets:

All Land Office costs are split 50/50 between buyer and developer

This usually applies to everything, including:

  • Transfer fee (2%)
  • Withholding tax
  • Special Business Tax (if applicable)
  • Stamp duty (if applicable)

This is normal, lawful, and written into the SPA for new developments.

Why Developer Deals Use Full 50/50 Splits

  • Predictable cost structure across many units
  • Pricing already factors in shared transfer costs
  • Avoids disputes at Land Office on mass transfers
  • Clear budgeting for buyers from day one

📌 Unlike resale deals, developer cost splits are rarely negotiable.

Resale vs Developer: Cost Structure Comparison

Transaction TypeTransfer FeeTaxes (SBT / WHT / Stamp)
Resale PropertyOften 50/50Usually seller pays
Developer / Off-Plan50/5050/50 shared
Negotiable?OftenRarely

This distinction is critical when comparing:

  • New projects
  • Off-plan villas
  • Resale houses or condos

Example: THB 10,000,000 Property Transfer

Resale Property (Typical):

  • Transfer fee (2%): 200,000 → buyer 100,000 / seller 100,000
  • SBT (if applicable): 330,000 → seller
  • Withholding tax: seller

Developer / Off-Plan Property:

  • Transfer fee (2%): 200,000 → split 100,000 / 100,000
  • SBT / WHT / stamp duty: split equally

➡ Buyers in new projects should expect higher cash requirements at transfer than resale buyers.

Condo vs Villa: Why Transfer Costs Can Differ

Condominiums (Foreign Freehold)

  • Must be registered at full value
  • No under-declaration allowed
  • Taxes based on higher of sale price or appraisal

➡ Often results in higher absolute fees

House + Land (Villas)

  • Frequently registered at government appraised value
  • If appraisal is lower than market price, taxes are calculated on the lower figure

➡ Often lower transfer costs in practice

Buyer Checklist: Off-Plan & Developer Purchases

Before paying a reservation or deposit, buyers should confirm:

  • ⬜ Is this a developer or resale transaction?
  • ⬜ Are all Land Office costs split 50/50?
  • ⬜ What estimated THB amount will be payable at transfer?
  • ⬜ Are costs calculated on sale price or appraised value?
  • ⬜ Is this clearly stated in the SPA?
  • ⬜ Are funds required before or on transfer day?

This checklist alone prevents most buyer misunderstandings.

FAQ: Developer Transfer Fees in Thailand

Who pays transfer fees when buying from a developer in Thailand?

When buying from a developer or off-plan project, buyers and developers typically split all Land Office fees 50/50, including taxes.

Are transfer costs higher for off-plan properties?

Yes. Buyers usually pay more at transfer compared to resale purchases because taxes are shared rather than seller-paid.

Is the 50/50 split negotiable with developers?

In most branded projects, no. This structure is standard and written into the contract.

Do foreign buyers pay different transfer fees?

No. Fees are the same, but condos must be registered at full value, which can increase total costs.

Final Advice

Thai property transfer costs are transparent but technical.
The key is understanding which cost structure applies before you commit.

Resale and developer purchases are both normal — but they are not the same.

Buying or selling in Hua Hin?
Stonehead Real Estate ensures all transfer costs are explained before deposit, not at the Land Office.