Extended reduced land transfer and mortgage registration fees

Reduced registration fee rates

The measure is subject to the following key conditions: 

• Applicable to detached houses, semi-detached houses, townhouses, commercial buildings, condominium units, and land with buildings. 
• Covers both new and second-hand properties. 
• The purchase price or the official appraised value must not exceed THB 7 million per transaction. 
• The mortgage amount must not exceed THB 7 million. 
• Eligible beneficiaries must be Thai nationals who are natural persons. 
• The 0.01% mortgage registration fee applies only where the mortgage registration is made simultaneously with the transfer of ownership. 

It should be noted that this measure applies only to registration fees collected by the Department of Lands. 

Other taxes and duties related to the property transaction remain payable under the Revenue Code, including: 

• Withholding tax 
• Specific business tax (where applicable) 
• Stamp duty (where applicable) 

References (in Thai): 

• Notification of the Ministry of Interior Re: Fee reduction measures for the registration of rights and juristic transactions for residential properties. Retrieved from Department of Lands.