Taxes, Fees & Government Charges

A common search phrase, although Thailand generally taxes property-sale income through income tax and transaction taxes rather than a separately named capital gains tax.

Tax treatment applying when a company sells property as part of its taxable business income.

A tax treaty between Thailand and another country designed to reduce the risk of the same income being taxed twice.

An annual local tax on land and buildings, based on the property's use, value and available exemptions.

The Land Office fee charged when a lease is registered against a property.

Stamp duty charged on an instrument for renting land, a building or other specified property.

The official government value assigned to land, buildings or condominium units for selected taxes and registration fees.

Thailand's annual personal income tax return for people with income beyond salary-only income, including rental income.

Income tax applying when an individual transfers immovable property, commonly collected through withholding at registration.

Tax that certain rent payers must deduct from rent and remit to the Revenue Department.

A situation where a property sale is not charged Specific Business Tax because the exemption conditions are met.

A tax commonly charged on certain property sales, especially sales treated as business activity.

A duty that may apply to property transfer documents when Specific Business Tax is not charged.

An identification number used for dealings with the Thai Revenue Department.

An individual generally treated as resident for Thai personal income tax after spending at least 180 days in Thailand in a calendar year.

The Land Office fee charged when property ownership is registered to the buyer.

VAT rules that may affect services, construction or particular business components of a property transaction, while land sales are treated differently under the Revenue Code.

Income tax collected from the seller at the Land Office when a property is transferred.