Property transfers in Thailand: which taxes and fees apply, and who bears them?

Why is a single total tax rate insufficient?

Common calculation items include registration fees, income tax withholding, specific business tax and stamp duty, each with a different basis and conditions. They should not simply be added together: where specific business tax applies, for example, the corresponding receipt's stamp-duty exemption must also be checked. Calculate each item against the parties' status, acquisition method, holding circumstances and transaction date.

Must the buyer always pay half?

Distinguish developer projects from private transactions and check the applicable contractual rules. Who bears a cost under the contract and who must declare and pay it by law are separate questions. One project's allocation should not be copied into every transaction.

How can disputes be reduced before signing?

Specify each tax or fee, its calculation basis, the party bearing it and what happens if a concession does not apply. THAIHOUSING can review cost allocation alongside the contract and transfer documents, helping clients establish the amount actually needed before payment and registration.

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