The following is an overview of property taxes in Thailand

“Housing and Land Tax” in Thailand is collected yearly by the local/closest government instance. Property owners if they rent out their property housing and land tax shall be collected at the rate of 12.5% of the yearly rental according to the lease agreement or the annual assessed value by the local authorities, whichever is higher.

TAX WHO USUALLY PAYS AMOUNT
Transfer fee Buyer 2% of registered value
Stamp Duty Seller 0.5% of registered value
Withholding Tax Seller 1% of appraised value or registered sale value (whichever is higher)
Business Tax Seller 3.3% of appraised value or registered sale value (whichever is higher)