Transfer Fees and Taxes at the Land Office

Lease registration attracts a fee of 1% of the total rent for the whole term plus stamp duty of 0.1% of that rent. A usufruct or superficies granted without consideration is charged at the flat rate in the Land Department schedule. Rates change, so confirm the exact figure with the Land Office before the appointment.

Yes, but the mortgage discharge must happen at the Land Office on the same day as the transfer. Typically the buyer pays with a cashier's cheque to the mortgagee bank for the outstanding debt and a second cheque to the seller for the balance. Allowing discharge after transfer puts the entire risk on the buyer.

The main items are the 2% transfer registration fee on the appraised value, withholding income tax calculated under Revenue Department rules, and either specific business tax at 3.3% including local tax or stamp duty at 0.5%. A seller who has held for less than five years and has not been on the house registration for one year usually falls into specific business tax.

The transfer fee and personal withholding tax are calculated on the Treasury Department appraised value used by the Land Office, while specific business tax and stamp duty use the appraised value or the contract price, whichever is higher. Ask the Land Office for an estimate before the appointment.

The law does not fix a split, so it is contractual. The common market practice is to share the 2% transfer fee equally, with specific business tax, stamp duty and withholding tax borne by the seller. Put the split in the contract before any deposit to avoid an argument at the counter.

Use cashier's cheques made out to the payees agreed in advance, handed over only once the officer has completed registration. Large cash payments are risky and some banks require advance notice. Where the parties are in different countries, consider an escrow account under the Escrow Act B.E. 2551.

Yes, on proof of the source of funds: the inward remittance evidence from the purchase, the Land Office sale agreement and proof that taxes were paid. The commercial bank reviews the documents under Bank of Thailand exchange-control rules before remitting out, so keep every document from the day you buy.

Personal foreign ownership uses the foreign quota and requires inward remittance evidence. Ownership through a Thai company counts against the Thai side of the quota but brings bookkeeping, annual financial statements and corporate tax obligations. Weigh the long-run cost of maintaining the company against the benefit.

Typically: check the owner's duplicate title and the parties' identification, file the registration application, the officer examines the rights and assesses value, pay fees and taxes at the finance counter, sign the sale agreement, and finally the officer endorses the register and hands the buyer the deed showing the new owner. Allow half a day.

Typically a transfer fee on the appraised value; specific business tax plus local tax if held under five years and no exemption applies, or stamp duty if SBT is not due; and withholding income tax, calculated differently for individuals and companies. Ask the Land Office to compute the actual figures before the transfer date and state clearly in the contract who bears each item.

It is levied by the local administration according to actual use. Residential use carries the lowest rate with a statutory exemption threshold for a principal home, while a unit let out is treated as commercial use at a higher rate. Check the annual assessment notice from the local office and appeal within the deadline if the use classification is wrong.

A gift to a legitimate child or a spouse is treated differently from a sale: personal income tax is exempt up to the ceiling set in the Revenue Code, with a special rate on the excess. Reduced transfer fees apply to certain transfers between close relatives. Have the Land Office compute the actual figures and bring relationship evidence — a birth or marriage certificate, with a certified translation if issued abroad.

The bank will ask for evidence of source: the Land Office sale contract (TorDor 13 or OrChor 13), proof of receipt of funds, the original FET evidence from when the money was brought in to buy, and proof that the relevant taxes were paid. Keeping the original FET from the purchase date is critical — it is the main document that makes the outward remittance straightforward under Bank of Thailand rules.

Identify the plot or unit exactly as in the title document; state the true price and payment schedule; allocate every fee and tax; fix the transfer date; add conditions precedent covering legal due diligence, loan approval, the debt-free certificate and foreign-quota availability; and set default remedies and termination rights. If bilingual, state which language version governs in case of conflict.

Inheritance tax applies where the value received from a single estate exceeds the statutory threshold, with a lower rate for ascendants and descendants than for other recipients. Heirs must file within the statutory period after receiving the inheritance. This is separate from the Land Office registration fee for a transfer by succession — assess both together when planning.

The main items are the Land Department transfer fee based on the official appraised value, either specific business tax or stamp duty depending on holding period and seller status, and withholding income tax on the seller. The law does not allocate them, so it is a matter of contract. The common market practice is to split the transfer fee equally and leave the seller's taxes with the seller, but it should be written into the sale agreement.

Generally the amount brought in for the purchase plus the gain on the sale, subject to the bank's document checks. Banks typically ask for the foreign exchange transaction certificate from the purchase, the sale agreement registered at the Land Office, and evidence that transfer taxes were paid. If the original inbound certificate is lost, request a copy from the bank early because retention periods are limited.

The bank will ask for evidence that the funds are legitimately sourced. The standard file is the inbound foreign exchange certificate from the purchase, the Land Office sale agreement, receipts for taxes and transfer fees paid on completion day, and the transferred ownership certificate. If the inbound evidence was never kept, repatriation becomes slow and may be capped. Assemble the file on transfer day rather than reconstructing it years later.

Rates depend on actual use, split between agricultural, residential, other commercial use, and vacant land. A second home with no owner registered in the house book is taxed at residential rates but does not receive the same exemption base as a principal home. Undeveloped land left idle attracts a higher rate that escalates with each consecutive vacant year. Assessments are issued by the local administrative organisation, and an incorrect use classification can be appealed within the statutory deadline.