The 2026–2027 Fee Reduction at a Glance
Following a Cabinet resolution on 30 June 2026, Thailand extended a stimulus measure that has supported the residential market for several years. Two notifications published in the Government Gazette on 1 July 2026 keep the reduced registration fees in force until 30 June 2027. In short, the measure slashes two key government charges to a nominal level.
- Transfer registration fee: reduced to 0.01%, down from the standard 2%.
- Mortgage registration fee: reduced to 0.01%, down from the standard 1%.
Both reductions are calculated on the officially assessed value of the property. As a result, a qualifying buyer pays a few hundred baht instead of tens of thousands. However, the relief is deliberately narrow, and the eligibility conditions matter more than the headline rate.
Who Qualifies for the Reduced Property Transfer Fees in Thailand
The reduced rate is not automatic. To qualify, a transaction must satisfy every one of the following conditions. Miss one, and the standard rates apply instead.
- Thai individual buyer. The buyer must be a natural person holding Thai nationality. Companies and foreign nationals do not qualify.
- Value ceiling of THB 7 million. The purchase price, the official assessed value, and the mortgage amount must each not exceed THB 7 million.
- Eligible property type. The measure covers detached houses, semi-detached houses, townhouses (row houses), commercial buildings, land sold together with such buildings, and registered condominium units.
- Simultaneous registration for the mortgage relief. The reduced mortgage fee applies only where the mortgage is registered at the same time as the sale.
Because the buyer must be Thai, foreign purchasers cannot claim the reduced rate directly, even when buying a condominium in their own name under the foreign freehold quota. Nonetheless, the rules still shape how foreign investors structure deals, as we explain below.
The Full Cost Breakdown: Fees and Taxes on a Property Transfer
Registration fees are only part of the picture. A Thai property transfer typically triggers up to four separate government charges, collected at the Land Office on the day of registration. The table below sets out the standard rates alongside the reduced rates now available to qualifying buyers.
| Charge | Standard rate | Reduced rate (to 30 Jun 2027) | Usually paid by |
|---|---|---|---|
| Transfer fee | 2% of assessed value | 0.01% (if eligible) | Negotiable, often split 50/50 |
| Mortgage registration fee | 1% of loan amount | 0.01% (if eligible) | Buyer |
| Specific Business Tax (SBT) | 3.3% of higher of price or assessed value | Unchanged | Seller |
| Stamp duty | 0.5% (only if SBT does not apply) | Unchanged | Seller |
| Withholding tax | 1% (companies); progressive scale (individuals) | Unchanged | Seller |
A few practical points deserve emphasis. First, the Land Office calculates fees and taxes on the official appraised value, not the price you negotiate, so the state valuation drives your bill. Second, Specific Business Tax applies when the seller has owned the property for less than five years or sells as a business; when SBT applies, stamp duty does not. Third, although the law assigns certain charges to the seller, the parties frequently renegotiate who pays what, and the final split belongs in the sale and purchase agreement.
What the Reduction Means for Foreign Buyers
Foreign investors cannot access the 0.01% rate, but the measure still affects them in three ways. Understanding these points helps foreign buyers negotiate from an informed position.
1. Condominium purchases in your own name
A foreign national buying a condominium under the Condominium Act quota pays the standard 2% transfer fee, typically split with the seller. Since the reduced rate requires a Thai buyer, the saving is unavailable, and the cost should be modelled at full rate.
2. Purchases through a Thai spouse
Where a Thai spouse acquires a house and land in their sole name, that spouse may qualify for the reduced fee if the value stays within THB 7 million. Couples should take Thai legal advice first, because ownership structure carries consequences for matrimonial property and future resale.
3. Market timing and negotiation leverage
The extension keeps entry-level housing demand active, which sellers know. Foreign buyers negotiating a resale can reasonably ask a Thai-eligible counterpart to reflect their fee saving in the price, or to absorb a larger share of the transfer fee on a non-qualifying deal.
How to Prepare Before Transfer Day
A smooth Land Office appointment depends on preparation. To avoid delays or unexpected costs, buyers and sellers should take the following steps in advance.
- Confirm the official appraised value with the Land Department, since it sets the tax base.
- Check the seller’s holding period to anticipate whether SBT or stamp duty applies.
- Agree the allocation of every fee and tax in writing within the sale and purchase agreement.
- Verify eligibility documents where the reduced rate is claimed, including proof of Thai nationality and property value.
- Coordinate the bank so that any mortgage is registered simultaneously with the sale.
- Instruct a Thai lawyer to conduct title due diligence and attend the transfer.
Frequently Asked Questions
How long do the reduced property transfer fees in Thailand last?
Can a foreigner benefit from the reduced transfer fee?
What is the value limit for the reduced rate?
Who pays the transfer fee, the buyer or the seller?
Are transfer taxes calculated on the sale price or the appraised value?
Need Guidance on Property Transfer Fees in Thailand?
Lex Bangkok advises international clients, expats, and investors on structuring property purchases, verifying title, and managing every fee and tax at the Land Office. Our lawyers ensure your transaction is compliant, cost-efficient, and protected from the outset.
Schedule a ConsultationInternal resources: learn how the Thailand land appraisal value reset will affect your tax base, review the process for a condo transfer in Thailand for foreigners, and understand your ongoing obligations under the Land and Building Tax. Official references: the Department of Lands administers registration fees, and the Revenue Department oversees Specific Business Tax, stamp duty, and withholding tax.