Buyer tool
Buying Costs Calculator
Work out the Land Office charges on a Phuket purchase — freehold condo or leased villa — and how they split between buyer and seller. Every field can be changed; nothing is stored.
On a freehold purchase the Land Office charges a 2% transfer fee on the appraised value, plus either 3.3% Specific Business Tax (seller owned the property under five years) or 0.5% stamp duty, and withholding tax. The transfer fee is often split 50/50; the seller normally pays the taxes. A registered lease costs 1% plus 0.1% stamp duty on the total rent, usually paid by the buyer.
What you pay
฿100,000
Your Land Office costs
1.0 %
of the price
- Transfer fee (2.0 %)
- ฿200,000
- Specific Business Tax (3.3 %) · seller
- ฿330,000
- Your Land Office costs
- ฿100,000
- Seller’s Land Office costs
- ฿430,000
An individual seller also pays withholding tax, worked out on a progressive scale from the appraised value and years owned: it is not included here.
Estimate of the Land Office charges only, at the rates in force in 2026. Lawyer, due diligence and furnishing are extra; the mortgage registration fee is capped by the Land Office. Check the final figures at the Land Office before transfer.
Which costs fall on the buyer
On a resale freehold condo, the buyer usually pays half of the 2% transfer fee, so about 1% of the appraised value. The seller pays the Specific Business Tax or the stamp duty and the withholding tax, because they are taxes on the sale. Developers sometimes offer to pay all the transfer costs; others pass them all to the buyer. What applies is what the sale contract says, so read that clause before you sign.
On a villa, the land is held through a registered lease of up to 30 years. Registering it costs 1% of the total rent plus 0.1% stamp duty, normally paid by the buyer. A lease over three years that is not registered is only enforceable for three years.
Appraised value or price
The transfer fee is charged on the government appraised value, which is often below the market price. Specific Business Tax, stamp duty and a company’s withholding tax are charged on the higher of the appraised value and the registered price. Declaring a lower price than the one paid is illegal and can create a tax problem when you sell.
Costs the calculator leaves out
Lawyer’s fees for due diligence and the contract, the cost of transferring the money from abroad (with the FET form needed for a freehold condo), furnishing, and the yearly land and building tax and common fees once you own. Our buying costs and taxes guide covers each of them.