Selling Property in Thailand: Fees, Taxes & Seller Costs (Hua Hin Guide)

Table of Contents

Costs, Taxes & Fees for Thai and Foreign Sellers (Hua Hin Explained)

Selling property in Thailand involves government fees, taxes, and professional costs that both Thai and foreign sellers should understand before signing a Sale & Purchase Agreement (SPA). While national rules apply across Thailand, real-world cost sharing varies heavily by property type and by what the parties agree in writing.This guide explains the main costs of selling property in Thailand, the key differences between off-plan developer sales vs resale sales, and what Stonehead Real Estate commonly sees in Hua Hin and the greater Prachuap Khiri Khan area.

Understanding the Costs of Selling Property in Thailand

In Thailand, ownership is transferred at the Land Office. On transfer day, the Land Office calculates and collects fees and taxes based on the registered value (and/or appraised value) used for official purposes.

Costs generally fall into three groups:

Transfer/registration fee
Taxes (SBT or stamp duty, and withholding tax)
Professional costs (agent commission, optional legal support)

The “Hua Hin Standard” vs What Happens in Real Deals

You’ll often hear the phrase “Hua Hin standard” used to describe cost sharing. In practice, this usually means many transactions aim for 50/50 sharing of key Land Office costs — but it is not universal, and it changes depending on the property type and the negotiating strength of each side.

Stonehead Real Estate sees the most consistent “50/50” structure when the seller is a developer (off-plan / new build). For resale properties, the split is frequently more seller-heavy, especially with Thai buyers.

Core Fees & Taxes at the Land Office

1) Transfer/Registration Fee (commonly referred to as “transfer fee”)

2% of the Land Office appraised value (often used as the base) (Magna Carta Law Firm)
Many practitioners state the default is an equal split unless agreed otherwise, but parties can agree to a different split in the SPA. (lafs-legal.com)

2) Stamp Duty

0.5%, charged when SBT does not apply (Magna Carta Law Firm)

3) Specific Business Tax (SBT)

3.3% (3% + municipal component), charged when applicable (Thailand Property Law)

4) Withholding Tax (collected at transfer as a credit/prepayment)

Company seller: often described as 1% of the higher of sale price/appraised value (Thailand Property Law)
Individual seller: not a flat 1%; commonly described as progressive / calculated based on assessed value and holding period, collected as a prepayment/credit (Siam Legal International)

Important: You will see simplified “1%” numbers online, but that simplification is not reliably correct for individual sellers. For clarity and accuracy, this article describes it as withholding tax collected at transfer whose amount depends on seller status and calculation method. (Siam Legal International)

Off-Plan Villas: Developer Rules and Transfer Steps

For off-plan villas (or made-to-order villas purchased from a developer), the structure is usually the most predictable.

What SRE typically sees in Hua Hin (developer sales)

In most off-plan transactions:

All Land Office costs are shared 50/50 at completion/transfer
This commonly includes:
- Transfer/registration fee
- Stamp duty (if applicable)
- Withholding tax (as applicable)
SBT, if applicable, is treated as a seller-side tax (developer side), not a shared cost (Forbes & Partners)

Why it’s usually non-negotiable

Developers generally set transfer terms in their contracts. In practice, buyers rarely succeed in renegotiating cost sharing at the end because:

Pricing is planned around those terms
The developer’s SPA structure is standardised
Completion transfers are processed in bulk under the developer’s chosen process

Off-plan transfer timeline (typical)

Reservation / booking
Contract signing
Construction period (progress payments depending on deal)
Completion inspection / handover steps
Transfer at Land Office (fees paid as per SPA)

Resale / Second-Hand Houses: Case-by-Case Negotiation

Resale properties (private seller to private buyer) are where cost allocation varies the most.

What SRE sees in practice

Resale cost splits are case-by-case
The final split often depends on:
- Negotiated price
- Seller motivation
- Buyer expectations (especially Thai buyers)
- Market conditions
- Who has leverage at the SPA stage

Thai buyer expectation in many resale cases

In many resale transactions with Thai buyers, Stonehead Real Estate often sees buyers insist they will pay:

No more than 50% of the transfer/registration fee, and
A small administrative payment at the Land Office (often paid in cash)

And they expect the seller to cover:

Stamp duty (if applicable)
SBT (if applicable)
Withholding tax (as collected at transfer)

Terminology note

The small cash payment sometimes informally called a “Land Office fee” or “fast service fee” is not the same as statutory taxes or the 2% transfer/registration fee. It is best described as a minor Land Office administrative/processing charge (exact naming can vary in informal conversation).Bottom line: resale homes must be treated as negotiable, with every cost split clearly written into the SPA.

Condominiums: Off-Plan vs Resale Differences

Off-plan condo sales (developer)

In most developer condo sales:

Transfer-related costs are commonly shared 50/50
Terms are typically set in the developer SPA and treated as standard/non-negotiable

Resale condo sales (private seller)

For resale condos, SRE often sees the same pattern as resale houses:

Many Thai buyers prefer to contribute only:
- 50% of the transfer/registration fee, plus
- the minor Land Office administrative payment
Seller typically covers:
- Withholding tax
- Stamp duty or SBT (depending on which applies)

What Is Specific Business Tax (SBT)?

Specific Business Tax (SBT) is commonly described as:

3.3% on the higher of appraised value or registered sale price (Thailand Property Law)
It generally applies when the seller is a company or when an individual sells within a certain timeframe (commonly described as within 5 years), with exemptions discussed in many guides (Thailand Law Online)

When SBT applies, stamp duty is typically not charged. (Thailand Property Law)

Withholding Tax: Why It’s Not Always “1%”

Withholding tax at transfer is often misunderstood.

For company sellers, many sources describe it as 1% (with specifics depending on valuation method). (Thailand Property Law)
For individual sellers, it is commonly described as progressive/calculated, not a simple fixed percentage, and collected as a credit toward income tax. (Siam Legal International)

This is a major reason resale deals vary: withholding tax can materially change the seller’s transfer-day cost.

Real Estate Agent Commission in Hua Hin

Typical rates (greater Hua Hin)

Agent commissions commonly fall in the range of:

3% to 5%, depending on property type and agreement (land often lower, homes/condos often higher)

Who pays commission?

Standard practice:

Seller pays the commission

However, SRE has seen exceptions where:

Commission is shared between buyer and seller in specific negotiated circumstances
This must be agreed clearly in writing

Commission sharing between agents

It is also common for:

Listing agents and buyer-side agents to split commission, or
Multiple agents to cooperate on the same deal

This does not necessarily change the seller’s agreed commission rate, but it can affect how it is distributed between agents.

Cost Summary (Seller + Buyer)

Off-plan (developer) — common reality in Hua Hin

50/50 sharing of most Land Office costs at completion/transfer
Contract terms are typically set by developer and treated as standard

Resale houses and resale condos — common reality in Hua Hin

Negotiated case-by-case
Many Thai buyers aim to pay only:
- 50% transfer/registration fee
- minor Land Office administrative payment
Seller often covers:
- withholding tax
- stamp duty or SBT (as applicable)

Example Buyer Closing Cost Table (50/50 Scenario)

Property Price	Buyer Transfer (1%)	Buyer Stamp Duty (0.25%)*	Estimated Total (excluding withholding tax)**
THB 5,000,000	50,000	12,500	~62,500
THB 10,000,000	100,000	25,000	~125,000
THB 20,000,000	200,000	50,000	~250,000

* Stamp duty applies when SBT does not apply. (Thailand Property Law)
** Withholding tax is typically collected from the seller side (and varies by seller status/calculation). (Thailand Property Law)

Important Notes Before Transfer

Always confirm whether SBT applies early, because it changes stamp duty obligations (Thailand Property Law)
Ensure the SPA explicitly states:
- who pays which fees and taxes
- which value is used for calculations (appraised vs registered vs sale price)
For resale deals, cost allocation should be finalised before signing, not at the Land Office

Final Advice for Sellers

Selling property in Thailand is much smoother when costs are clarified early and written into the SPA. The biggest differences in Hua Hin come down to property type:

Off-plan developer transfers: usually fixed 50/50 structures
Resale houses/condos: negotiation-driven and often seller-heavy in Thai-buyer scenarios

Thinking of selling your property in Hua Hin or nearby?
Contact Stonehead Real Estate for accurate guidance, transparent cost planning, and a smooth, professional sale process.

The Complete Guide to Selling Property in Thailand