Chirayuthchai TraisaengsatheanStrategic Finance for Property Development
THEN

Transfer day costs

Calculates SBT, stamp duty, WHT, transfer fee and net cash on transfer day, with the user choosing which fee-reduction measures apply

Read also Real Estate Project Ownership Transfer Operations Handbook · Part 3
The figures entered are hypothetical examples. Every field can be edited.

See the scope under Assumptions
THB
THB; use the value from the land office
Years, whole number; confirm the counting method with the land office
If selected, SBT is not charged and stamp duty applies instead
%; default 3.3 (3% + local tax of 10% of SBT)
%; used when SBT does not apply
%; default 1; treated as a CIT credit
% of the appraised value; default 2
Off by default. Select only once you have confirmed that the unit meets the conditions
%; applies to the transfer fee and mortgage registration fee when the measure is selected. Check the rate against the full announcement
% per the contract. If the contract is silent, Civil and Commercial Code s. 457 provides for equal shares
THB; enter 0 if there is no mortgage registration
% of the mortgage amount
THB; estimate
THB; booking deposit and down payment
Seller's net cash on transfer day–
Transfer day cost items (THB)
ItemRateTHBBorne by
Summary of results
Paid by the seller as an expense (excluding WHT)–
Seller's WHT–
Total for the seller–
Proportion of the sale price–
Paid by the buyer on transfer day–
Tax base used (the higher of the sale price and the appraised value)–

Results are calculations for learning purposes only. The figures entered are hypothetical examples, not real project data, and are not investment or tax advice.

How to use

  1. Select the seller type, then enter the sale price and the appraised value from the land office
  2. Check every rate against the laws and announcements in force on the transfer day. All rates can be edited
  3. Select the fee reduction measure only once you have confirmed that the unit meets the conditions

Assumptions and limitations

  • Company or developer: SBT is charged on the higher of the sale price and the appraised value, and stamp duty is not charged on top. WHT of 1% is charged on the same base and is a CIT credit, not an expense. If the appraised value is higher than the sale price, check the WHT base with the land office
  • A juristic person selling property outside its core business must have the facts checked case by case under Royal Decree No. 342
  • Individual: this page covers only property bought without the intention of trading for profit, held for less than 5 years and not meeting the house registration conditions. SBT is charged; otherwise, stamp duty is charged. Inherited property, gifts and sales made as a trade are not covered by this calculation
  • Individual WHT: the appraised value less the standard deduction by year held (1 year 92%, 2 years 84%, 3 years 77%, 4 years 71%, 5 years 65%, 6 years 60%, 7 years 55%, 8 years or more 50%), divided by the number of years (maximum 10 years), taxed at progressive rates without using the THB 150,000 exempt band, then multiplied by the number of years
  • Temporary fee reduction measure: under the Ministry of Interior announcement in the Government Gazette of 1 Jul 2026, the transfer fee and the mortgage registration fee are each 0.01% until 30 Jun 2027 for individual buyers of Thai nationality, for residential property whose sale price and appraised value do not exceed THB 7 million per contract, and where the mortgage amount does not exceed THB 7 million. This page does not check the conditions on the user's behalf and does not treat any unit as automatically qualifying for the measure
Tax rates and measures may change. Every value is an editable default. Confirm the actual amounts with the land office and a tax adviser before the transfer day

Tools to use together