Thailand Property Tax Calculator

Estimate common taxes and transfer costs for a Thailand property transaction before confirming the figures with a qualified adviser.

Legal Disclaimer

IMPORTANT — READ BEFORE USING

My Pattaya Real Estate Co., Ltd. is not a law firm, tax adviser, or regulated financial adviser. This calculator is a free educational resource only.

Estimates only. All figures are indicative based on standard published rates. Actual amounts may differ due to the Land Department's official appraised value, negotiated buyer/seller splits, applicable exemptions, and regulatory changes.

Appraised values. The Thai government updates appraised values on a 4-year cycle (current: 2023–2026). The appraised value — not sale price — is used where higher.

Thai buyer stimulus. The 0.01% transfer fee applies only to Thai nationals buying residential property under 7M THB (April 2025–June 2026). Foreign buyers pay standard 2%.

Land & Building Tax. LBT estimates use full statutory rates for 2026 (no pandemic discount). Local authorities may interpret bands differently.

Rental income tax. Assumes Thai tax residency (180+ days/year) and the standard 30% deduction. Non-residents, corporate structures, and additional deductions will differ.

No reliance. Always engage a qualified Thai lawyer or tax professional before proceeding with any transaction.

My Pattaya Real Estate
Property Tax Calculator
Thailand · 2026

Tax rates at a glance

2%

Transfer Fee

Of higher: sale price or appraised value. Legally buyer pays; typically split 50/50.
Transfer Fee (ค่าโอน) — 2% of the higher of sale price or appraised value. Buyer legally pays; 50/50 split is common in Pattaya. Thai nationals buying residential under 7M THB: reduced to 0.01% (April 2025–June 2026 stimulus only).
3.3%

Business Tax (SBT)

Applies if held <5 yrs or company seller. Seller pays. Replaces stamp duty.
Specific Business Tax (SBT) — 3.3% total (3% + 0.3% surcharge). Applies when seller has owned fewer than 5 years. SBT and Stamp Duty are mutually exclusive — if SBT applies, Stamp Duty is waived. Paid by seller.
0.5%

Stamp Duty

Applies if held ≥5 yrs (or primary residence). Seller pays. Replaces SBT.
Stamp Duty (อากรแสตมป์) — 0.5% of registered sale price. Only applies when SBT does not (i.e. seller owned for 5+ years). Mutually exclusive with SBT. Paid by seller.
Progressive

Withholding Tax

Individual: 0–35% progressive on appraised value minus deduction. Company: flat 1%.
Withholding Tax (ภาษีหัก ณ ที่จ่าย) — paid by the seller. Companies: flat 1% of higher value. Individuals: progressive formula using years of ownership + appraised value + PIT brackets (0%–35%). Calculated automatically by the Land Office.
1.1%

Lease Registration

1% + 0.1% stamp. Applied to total lease value (rent × years). Negotiable split.
Lease Registration Fee — 1% of total lease value + 0.1% stamp duty = 1.1% total. Applied at registration of the 30-year term, calculated on total rent over the full period.
1%

Mortgage Fee

Of loan amount. Reduced to 0.01% for Thai buyers ≤7M THB (until Jun 2026).
Mortgage Registration Fee — standard 1% of loan amount. Thai nationals borrowing under 7M THB qualify for 0.01% reduced rate until June 2026.
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Transaction Details
Transaction Type
Sale / Transfer Value THB
Govt. Appraised Value THB
If appraised value not entered, sale price is used for all calculations.
Loan Amount THB
Monthly Rent THB
Lease Term years
Seller Details
Seller Type
Years property owned
Primary residence? Name in tabien baan ≥1 year
Buyer Details
Buyer Type
Buyer Type
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Cost Breakdown Updates live
Enter a property value above
to see the tax breakdown.
© 2026 My Pattaya Real Estate Co., Ltd · Estimates only — not legal or tax advice · Verify all figures with a qualified Thai lawyer before proceeding
Annual Land & Building Tax2026
Appraised value (THB) auto-fills from above
Usage type
Enter appraised value above to estimate annual LBT
Rental Income Tax30% deduction
Monthly rent (THB)
Other Thai income p.a.
Enter monthly rent above to estimate income tax
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