Estimate transfer fees and taxes for a property sale in Pattaya or elsewhere in Thailand. Compare buyer and seller shares, with a clear breakdown and official sources.
Blue Horizon Condos · Rules reviewed Sep 8, 2026
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Estimated Costs Summary
Enter the prices and dates to see the four charges, the calculation behind each one, and your agreed cost split.
Transfer Fee
Specific Business Tax
Stamp Duty
Withholding Tax
Why we ask
Estimate for an ordinary registered sale by one owner. Excludes gifts, inheritance, joint ownership, company-share transfers, mortgage fees and final annual income tax. Charges are rounded up to whole baht for budgeting; the Land Office confirms the payable amounts.
It is the official valuation used for registration, which can differ from the agreed selling price. Transfer fees and individual withholding tax use this value. Specific business tax, stamp duty and company withholding tax use the higher of the selling price and assessed value. If unknown, start with the selling price and update it later.
Personal withholding tax counts calendar years, including both the acquisition and sale years, up to 10. Specific business tax uses a separate five-year period measured by actual dates. A qualifying principal-home registration can exempt an ordinary private sale from that tax. Different rules apply to developer and business sales.
In Pattaya, splitting the total 50/50 between buyer and seller is the usual practice and the normal starting point for negotiation. It is a market custom, not a legal rule, so either side can agree to pay a larger share — whatever you settle on, put it in the sale contract before signing. For a Pattaya purchase or sale, Blue Horizon Condos can help you confirm the allocation and prepare for transfer.
Selling price ฿5,000,000; assessed value ฿4,500,000. An individual bought on 1 January 2024 and transfers on 8 September 2026, without the residence exemption or reduced fee. Transfer fee: ฿90,000; specific business tax: ฿165,000; stamp duty: ฿0; withholding: ฿58,500. Total: ฿313,500, or ฿156,750 each at 50/50.
Research the property
Transfer costs are one part of the picture. Official databases also cover land records, appraised values, developer filings, environmental approvals and flood history.