Ask for an itemised transfer statement, not a single percentage.
THE TAKEAWAY
Transfer fees and taxes are often discussed as one approximate percentage, but several different charges can be involved. Their bases, legal responsibilities and contractual allocation are not identical. Before completing a Kamala purchase, ask your lawyer for an itemised estimate using the actual seller, price, assessed value and transfer date.
Start with registration charges and transfer fees
The transfer registration fee is separate from taxes on the sale. Ask which rate and valuation basis apply to your transaction and whether any temporary measure is relevant to your eligibility. Do not assume a concession advertised for another buyer category applies to a foreign purchaser or to every property value.
Understand specific business tax
The Revenue Department distinguishes several categories of commercial property sale, including condominium developer sales. Its guidance gives a base specific business tax rate of 3%, with local tax calculated at 10% of that tax, producing 3.3% where applicable. Applicability depends on the transaction; it is not determined solely by a simple five-year ownership rule.
Keep stamp duty separate
Stamp duty can be relevant to a transfer, but it should not simply be added to specific business tax in every estimate. The Revenue Department identifies an exemption from the relevant receipt duty where the recipient is liable to specific business tax. Have the adviser confirm the correct treatment rather than counting both automatically.
Check withholding tax and the seller
Withholding tax treatment depends on matters including the seller’s status and the applicable rules. An individual resale and a corporate developer sale should not be assumed to use the same calculation. Ask the adviser to identify each tax base and the documents used to establish it.
Read the contractual allocation
A contract may allocate payment of particular charges between the parties. That allocation should be reviewed alongside statutory responsibilities and any applicable buyer protections. Do not assume a fifty-fifty split or accept an unexplained total. Request a schedule showing the payer, basis and estimated amount for each line.
Budget beyond the Land Office transfer fees
Independent legal fees, bank charges, exchange costs, furnishing and initial building contributions belong in the acquisition budget too. For The Element, obtain a current quotation and draft agreement for the specific unit. Reconfirm the final figures before transfer, because an early estimate is not the closing statement.
Common questions
Can I use the same tax estimate as another buyer?
Not safely. Seller status, assessed value, transaction terms and any applicable measures can differ.
Are stamp duty and SBT always both payable?
No. Their interaction needs to be checked; do not automatically add both to a sale estimate.
Who should provide the final breakdown?
Ask your independent lawyer to confirm it against the transaction documents and the relevant registration and tax requirements.
In short: transfer fees and taxes are several separate lines, not one percentage. Ask your lawyer for an itemised schedule of transfer fees, taxes and who pays each. Tax guidance is published by the Revenue Department. Transfer registrations are handled by the Department of Lands.
Related reading: Buying Property in Phuket: A Complete Guide for International Buyers and Can Foreigners Buy a Condo in Thailand? The Complete Guide.
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Ask The Element team about the current plans, availability and details relevant to your visit.
Sources & further reading. The Element — official project information · Revenue Department — property sale tax · Revenue Department — stamp duty schedule.
Project information and references reviewed on 15 October 2026. Published areas and travel times are indicative; request current unit-specific plans, terms and availability.
General information only. Legal, tax, banking and immigration requirements depend on individual circumstances; confirm the requirements relevant to you before acting.
