Property tax and registration outcomes depend on the instrument, parties, legal liability, assessed or transaction value, use, exemptions, local assessment, temporary measures and transaction date. Obtain a written calculation from the competent Land Office and advice from a qualified Thai tax adviser before commitment. Contractual allocation between parties does not necessarily change who is legally liable to the authority.
The Revenue Department currently identifies commercial or profitable sales of immovable property within the Specific Business Tax regime and lists stamp duty for specified instruments, including leases and receipts connected with registered immovable-property rights. Do not decide applicability from a short holding period or company-versus-individual label alone.
The Land and Buildings Tax framework is administered through local assessment and depends on ownership, use, valuation, exemptions and current subordinate measures. Check the current local assessment instead of relying on a static table.
Obtain these written answers
- Land Office calculation for the exact instrument, parties and intended registration date.
- Revenue Department or qualified-adviser analysis of the taxpayer, tax base, exemptions and filing obligations.
- Local-authority Land and Buildings Tax assessment and current use classification.
- Contract wording that distinguishes authority liability from the parties' private allocation.
Governance
Review overdue — verify every current calculation with the responsible authority. Last reviewed: 2025-09-10. Next scheduled review: 2026-03-10 (overdue). Professional review: Not performed; no qualified Thai property-law or tax approval.
Thailand Expat Services does not calculate tax, prepare returns, quote closing costs or guarantee an outcome. Any independent referral and compensation are disclosed before contact details are transferred.