Taxes & Fees
Transfer tax, withholding, stamp duty, rental income tax, capital gains.
Annual property tax in Thailand — the Land and Building Tax Act 2019
Thailand's Land and Building Tax Act 2019 for foreign owners — rates, exemptions, the second-home band, why 2026 is the first full-rate year.
Capital gains on property sale in Thailand — what foreigners actually pay
Thailand has no separate capital gains tax for individuals — Land Office withholding acts as the de facto CGT. How it works and differs for companies.
Thailand property and CRS / FATCA reporting for foreign owners
How Thai property ownership and bank accounts get reported abroad under CRS and FATCA, and what foreign owners should expect from Thai banks.
Property transfer fees in Thailand — the 2% rule and the Thai-only stimulus
How Thailand's 2% property transfer fee works, who pays it, the 0.01% Thai-only 2025–2026 stimulus, and why foreigners pay the full rate.
Rental income tax for foreign property owners in Thailand
How Thailand taxes rental income for foreign owners — progressive rates, 30% standard deduction, PND.94 and PND.90 filings, WHT, VAT thresholds.
Taxes and fees when buying property in Thailand — full 2026 breakdown
Thailand property taxes for foreigners in 2026 — transfer fee, SBT, stamp duty, withholding tax, Land & Building Tax, rental income, capital gains.
Withholding tax on property sale in Thailand — how the Land Office calculates it
How Thailand's withholding tax on property sales works for individuals vs companies, the cost-deduction table, and why it acts as de facto CGT.