Avalon / Buying costs
Cost of buying a condo in Thailand: taxes and fees
Every payment on top of the price in one place: what is paid at the Land Office, once at handover, and every year.
- A condo buyer typically pays about 1% of the price at the Land Office: half of the 2% transfer fee.
- Transaction taxes (SBT or stamp duty, withholding tax) are the seller’s by law, but the contract may split them differently.
- The 0.01% transfer fee relief of 2025–2027 does not apply to foreign buyers.
One-off payments
| Payment | Amount | Usually paid by |
|---|---|---|
| Transfer fee | 2% of the appraised value | Per contract, often split 50/50 |
| Specific Business Tax | 3.3% if the seller owned it under 5 years | Seller |
| Stamp duty, if no SBT | 0.5% | Seller |
| Withholding tax | 1% (company) or progressive (individual) | Seller |
| Sinking fund | One-off, based on unit size | Buyer, at handover |
| Lease registration (leasehold) | 1% plus 0.1% stamp duty on the lease value | Per contract |
Example: a new condo at ฿4,000,000 appraised at ฿3,600,000, transfer fee split 50/50, taxes paid by the developer. The buyer pays ฿36,000 at the Land Office, 0.9% of the price, plus the sinking fund at handover.
Every year
| Payment | How it is calculated | Example |
|---|---|---|
| Maintenance fee | Per m² per month, usually billed yearly | e.g. 35 m² × ฿60 = ฿2,100 a month |
| Land and building tax | 0.02% of appraisal up to ฿50M | Unit appraised at ฿3M: ฿600 a year |
| Electricity and water | Metered | Usually paid by the tenant when rented out |
More detail
Rates as of 2026. We calculate exact amounts for your deal before you reserve.
