Many people who want to own land or transfer their first home may think they only pay for the house price and that’s it. But did you know that in reality, there are other costs such as transfer fees, taxes, and government fees?
What is Land Transfer Fee?
Land Transfer Fee is the fee paid to the Land Department on the day the ownership is transferred from the original owner to the buyer or the new titleholder. Simply put, changing the name on a land deed incurs costs, whether it is for buying/selling, giving, or inheritance, as it is the legal process that makes you the rightful owner.
| Transfer Fee | 2% of appraised or sale price (higher). 2025 measure: 0.01% |
| Stamp Duty | 0.5% of the higher price. (Waived if Specific Business Tax is paid). |
| Mortgage Fee | 1% of the loan (Max 200k). 2025 measure: 0.01% |
| Specific Business Tax | 3.3% if owned < 5 years or not in house reg > 1 year. |
| Withholding Tax | Based on progressive rates, years owned, and Revenue formulas. |
| 0 – 300,000 | First 300,000 | 5% |
| 300,001 – 500,000 | Next 200,000 | 10% |
| 500,001 – 750,000 | Next 250,000 | 15% |
| 750,001 – 1,000,000 | Next 250,000 | 20% |
| 1,000,001 – 2,000,000 | Next 1,000,000 | 25% |
| 2,000,001 – 5,000,000 | Next 3,000,000 | 30% |
| Over 5,000,001 | Over 5 Million | 35% |
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- Legal Children:
- 0.5% Transfer fee, 0.5% Stamp duty. If > 20M THB value, 5% tax on excess.
- Spouse:
- 0.5% Transfer fee. Income tax calculated at progressive rates after 50% standard deduction.
- Inheritance:
- 0.5% for spouse/descendants. 2% for relatives/adopted children. Estate tax may apply if > 100M THB.
Important Documents
- Individuals: ID Card, House Registration, Marriage/Divorce cert, Power of Attorney (Tor.Dor. 21).
- Juristic Persons: Company Certificate (within 1 month), Shareholder List (within 1 month), Board Minutes, Director IDs.
Steps to Transfer
- Prepare Docs: Gather all original files for both parties.
- Verify Land: Check the deed with officers for any encumbrances.
- Appoint: Book a date at the relevant Land Office.
- Transfer: Sign documents and pay fees/taxes before the officer.
- Receive Deed: Get the updated title deed with the new owner’s name.
Calculation for 1 Rai
Assuming the appraised value of 1 Rai is 1,000,000 THB, the transfer fee is 20,000 THB (2%). This does not include Specific Business Tax (3.3%), Stamp Duty (0.5%), and Withholding Tax.