## Transfer Fee
**2% of the appraised value** — This is the main cost at the Land Department. Typically split 50/50 between buyer and seller, but negotiable.
## Specific Business Tax (SBT)
**3.3% of the appraised or selling price** (whichever is higher) — Applies if the seller has owned the property for less than 5 years. If owned for more than 5 years, stamp duty applies instead.
## Stamp Duty
**0.5% of the appraised or selling price** — Only applies if SBT is not applicable (ownership > 5 years).
## Withholding Tax
**1% of the appraised value** for companies, or progressive rates for individuals based on the appraised value and years of ownership.
## Common Fee Split
| Fee | Buyer | Seller |
|-----|-------|--------|
| Transfer fee (2%) | 50% | 50% |
| SBT (3.3%) | — | 100% |
| Stamp Duty (0.5%) | — | 100% |
| Withholding Tax | — | 100% |
## Example Calculation
For a ฿5 million condo (seller owned < 5 years):
- Transfer fee: ฿100,000 (buyer pays ฿50,000)
- SBT: ฿165,000 (seller pays)
- Withholding tax: ~฿50,000 (seller pays)
- **Total buyer cost**: ~฿50,000
- **Total seller cost**: ~฿265,000
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