Thailand has no classic annual property tax for individual owners, and transaction costs are among Asia's lowest. Here is the full list of what you pay when buying, holding and selling.
When buying
- Transfer fee — 2% of appraised value (freehold), usually split 50/50 with the developer; 1.1% for leasehold;
- Stamp duty 0.5% or specific business tax 3.3% — on the primary market usually absorbed by the developer;
- Utility meters — ~฿20,000 one-off;
- Furniture package — ฿0.5–7.5M; free at Bamboo Forest and ESSENCE.
When holding
- Common fee — ฿25–100 per m² monthly for amenities and maintenance, paid a year ahead;
- Sinking fund — a one-off ฿300–800 per m² at handover;
- Land & Building Tax — ~0.3% of appraised value per year for rented-out homes (primary residences are exempt up to ฿50M);
- Rental income tax — progressive rates for residents; 15% withholding for non-residents, with double-tax treaties available for many countries.
When selling
Withholding tax is computed from the appraised value and ownership period (typically 1–3% of price), plus stamp duty or SBT if held under 5 years. There is no separate capital gains tax — gains are covered by the withholding calculation.
Bottom line
Budget ~3–5% on top of the unit price for all one-off purchase costs on a new build. Exact figures per project live in our catalog price lists: we show common fees, sinking funds and furniture package costs before the deal, not after. Browse the catalog →