Land, house & condo transfer fee calculator

See instantly what the buyer and the seller each pay - transfer fee, specific business tax, stamp duty and withholding tax, calculated at Department of Lands and Revenue Department rates. Supports sales, inheritance and gifts Free to use, no sign-up needed

Holding period affects tax - if left blank, it is treated as just acquired

The government sometimes reduces the fee for a period — if a measure is in effect, enter the announced rate

Enter the sale price and appraised value

Results appear here instantly - no sign-up needed

Transfer fee FAQ

Who pays the land transfer fee - the buyer or the seller?

The law does not say who must pay - every item is whatever the parties agree in the contract. The most common arrangement is to split the transfer fee 50/50, while specific business tax and withholding tax fall on the seller because they are calculated from the seller's income. In practice there are deals that split everything, deals where the buyer pays everything, and deals split item by item. State it clearly in the contract before the transfer date rather than negotiating at the Land Office. The calculator above lets you change "Who pays" for every item to match your actual deal.

Is the transfer fee based on the sale price or the appraised value?

It is based on the Department of Lands appraised value, not the actual sale price. The appraised value is usually lower than the market price and can be checked at your local Land Office. The standard rate is 2% of the appraised value.

What is the difference between holding under 5 years and over 5 years?

If held for under 5 years, specific business tax of 3.3% applies on the higher of the sale price and the appraised value. If held for over 5 years, or the seller has been on the house registration for over 1 year, stamp duty of 0.5% applies instead, which is much cheaper.

How is withholding tax calculated?

It is calculated from the appraised value, less an expense deduction based on the number of years held (per Table A of the Revenue Department), then divided by the years held. The result goes through the progressive tax brackets and is multiplied back by the number of years. The longer you hold, the less you pay.

How much is the transfer fee when giving land to a child?

A gift without consideration to parents, descendants or a spouse pays a transfer fee of 0.5% of the appraised value instead of the 2% sale rate, with no specific business tax. Income tax still applies to the portion above 20 million baht. "Relative" here does not include siblings, uncles, aunts or nephews/nieces, who are charged the normal sale rate.

What does it cost to transfer inherited land?

Transferring inherited land to a statutory heir costs a fee of 0.5% of the appraised value, with no specific business tax, stamp duty or withholding tax because it is not a sale. Inheritance tax only applies to estates worth over 100 million baht, and is separate from the Land Office transfer fee.

Do the calculated figures match what the Land Office charges?

It is an estimate based on standard rates. The actual amount is whatever the Land Office calculates on the transfer date. The most common difference is the government's fee reduction measures, which come in periods and have cut the fee as low as 0.01%. If a measure is in effect when you transfer, enter the announced rate in the transfer fee rate field instead.

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