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Property Taxes in Thailand
At the time of transferring the title deed, there are some taxes to pay at the Land Office. These below figures are valid only until 28 March 2010.
To Buy: Individuals and companies are subject to an ownership transfer fee of 0.01 per cent of the sale price.
To Sell:
As an individual:
1. 0.01% transfer fee
2. 0.5% stamp duty
3. 1% withholding tax. This withholding tax is available as a rebate against the taxpayer’s year-end personal income tax liability.
As a company:
1. 0.1% specific business tax
2. 0.5% stamp duty
3. 1% withholding tax
4. To avoid above Taxes, the company can transfer its shares to another party, the shares so transferred are subject to a stamp duty of 0.1%.
*Mostly, seller agrees to pay withholding income tax, specific business tax, stamp duty, and other expenses to be payable in the transfer of the title to the property. The parties agree to pay equally one half each of the registration fees therefor.

