What Transfer Taxes and Fees Do Buyers and Sellers Each Pay When Closing a Property Sale in Pattaya in 2026

Every property transaction in Pattaya is registered at the Chonburi Land Department office, located on Sukhumvit Road in the Bang Lamung district. There are five distinct government charges that apply at or around the time of transfer, and understanding each one separately is the only way to build an accurate closing budget.

Transfer Fee

The transfer fee is 2% of the property's appraised value as set by the Land Department. This is the most straightforward of all the charges. It is paid directly at the Land Department on the day of transfer. For a condo in Pattaya appraised at 3,000,000 THB, for example, the transfer fee would be 60,000 THB. The appraised value is almost always lower than the actual market sale price, which we cover in detail in section two.

Stamp Duty

Stamp duty is charged at 0.5% of either the appraised value or the actual sale price, whichever is higher. This is a critical distinction. If you are selling a Pratumnak Hill condo for 5,000,000 THB but the Land Department appraises it at 3,500,000 THB, stamp duty is calculated on the 5,000,000 THB sale price, giving you a stamp duty bill of 25,000 THB. Stamp duty applies only when Specific Business Tax does not apply; the two are mutually exclusive.

Specific Business Tax

Specific Business Tax (SBT) is 3.3% of the appraised value or the actual sale price, whichever is higher, and it replaces stamp duty entirely when it applies. SBT kicks in when the seller has owned the property for fewer than five years, or when the property is not their primary registered residence. In Pattaya's active resale market, where investors frequently buy and sell within two to four years, SBT is extremely common. At 3.3%, it is by far the largest single charge in most transactions. On a 5,000,000 THB sale, SBT comes to 165,000 THB.

Withholding Tax

Withholding tax is the seller's income tax on the gain from the sale, and the calculation method differs depending on whether the seller is an individual or a company. For individual sellers, the Land Department uses a progressive rate schedule applied to the appraised value, with the number of years of ownership used to calculate a deemed cost basis. The longer you have owned the property, the lower the effective withholding tax rate. For a corporate seller, withholding tax is a flat 1% of either the appraised value or the actual sale price, whichever is higher. In practice, individual withholding tax in Pattaya commonly falls between 1% and 3% of the appraised value for properties held three to seven years.

Who Actually Pays What in Practice

Thai law does not rigidly assign every fee to one party, and in Pattaya's market it is common for buyers and sellers to negotiate the split. The most typical arrangement is that the transfer fee is split 50/50, SBT and withholding tax are borne by the seller, and stamp duty (when it applies) is also the seller's responsibility. However, in a buyer's market or when a developer is offering incentives, you may see sellers offering to cover the full transfer fee. Always confirm the agreed split in writing inside the sale and purchase agreement before proceeding.

2. How Each Fee Is Calculated: Appraised Value vs Actual Sale Price

Understanding the difference between the Land Department's appraised value and the actual market price is essential for anyone closing a property sale in Pattaya. The appraised value is the government's own estimate of the property's worth, updated on a periodic cycle. It is almost always lower than what buyers and sellers agree on in the open market, sometimes significantly so.

How the Land Department Values Your Property

The Land Department in Chonburi province reassesses appraised values on a rolling schedule, and those values are tied to zone maps covering different parts of Pattaya. A beachfront condo in Jomtien or a unit in a high-rise on Pattaya Beach Road will carry a higher appraised value per square meter than an inland unit in the Nong Prue area, but in both cases the appraised figure tends to lag behind actual transaction prices by anywhere from 20% to 50%. For the transfer fee and withholding tax calculations, the appraised value is what matters. For stamp duty and SBT, the Land Department uses whichever figure is higher, so if your agreed sale price exceeds the appraised value, those two charges are calculated on the sale price.

Why the Appraised Value Often Differs from the Market Price

In Pattaya's condominium market, where units in projects along Pratumnak Hill, Jomtien Beach, and Wongamat Beach regularly transact at 50,000 to 120,000 THB per square meter or more, the gap between appraised and market values can be substantial. This matters because it creates a real saving on the transfer fee and withholding tax portions of your closing costs. A seller holding a 60 sqm unit they bought for 3,600,000 THB and selling for 5,400,000 THB may find the Land Department appraisal sits at 3,000,000 THB, meaning their withholding tax and transfer fee are both calculated on that lower figure, even though SBT or stamp duty will use the higher 5,400,000 THB number.

3. What Transfer Taxes and Fees Buyers and Sellers Pay in Pattaya in 2026: A Full Breakdown

Here is the clearest answer to what transfer taxes and fees buyers and sellers each pay when closing a property sale in Pattaya in 2026, laid out by party and by charge.

Costs Typically Borne by the Buyer

• 50% of the Transfer Fee: 1% of the appraised value, when the standard 50/50 split is agreed. On a 3,000,000 THB appraised property, the buyer's share is 30,000 THB.
• Mortgage Registration Fee (if applicable): 1% of the loan amount, paid at the Land Department on the day of transfer. This applies only if the buyer is financing through a Thai bank, which is uncommon for foreign buyers but relevant for Thai nationals purchasing in Pattaya.
• Due Diligence and Legal Fees: Not a government charge, but a real cost. A Thai property lawyer reviewing title deeds, chanote certificates, and the sale and purchase agreement typically charges 15,000 to 30,000 THB for a standard Pattaya condo transaction.

Costs Typically Borne by the Seller

• Specific Business Tax (SBT): 3.3% of the higher of the appraised value or sale price. Applies when the seller has owned the property for fewer than five years or it is not their primary registered residence. This is the largest single closing cost in most Pattaya resale transactions.
• Stamp Duty: 0.5% of the higher of the appraised value or sale price. Only applies when SBT does not. If the seller has owned the property for five or more years and it is their registered primary residence, stamp duty at 0.5% replaces the 3.3% SBT, which is a meaningful saving.
• Withholding Tax: Variable for individuals, calculated using a progressive schedule based on the appraised value and years of ownership. Flat 1% for corporate sellers. Individual sellers in Pattaya typically see effective rates of 1% to 3% of the appraised value, though this varies significantly.
• 50% of the Transfer Fee: The seller's half of the 2% transfer fee, amounting to 1% of the appraised value under a standard split arrangement.
• Agent Commission: Not a government fee, but sellers in Pattaya typically pay a commission of 3% to 5% of the sale price to the listing agent. This is separate from and in addition to the government charges above.

Costs That Are Negotiated Between Both Parties

The transfer fee split is the most commonly negotiated item. While a 50/50 split is the default in Pattaya, sellers in a competitive market sometimes offer to cover the full 2% transfer fee to attract buyers. Conversely, in a seller's market, buyers may agree to absorb more of the transfer fee to secure a unit. SBT and withholding tax are almost never shifted to the buyer, as they are legally the seller's obligation, but they can indirectly affect the agreed sale price.

For a thorough independent reference on how these charges are structured across Thailand, the Thailand Property Transfer Fees and Tax Guide published by Forbes and Partners provides a useful overview of each fee category alongside worked examples.

4. Condos vs Houses vs Land: Do the Fees Change?

The fee structure is the same across all property types in terms of rates, but the practical implications differ depending on what you are buying or selling in Pattaya.

Condominiums Under the Condominium Act

Condominiums registered under Thailand's Condominium Act are the most straightforward property type for closing costs. The title document is a chanote (full title deed) or a condominium title, and the transfer is processed at the Chonburi Land Department. Foreign buyers can hold up to 49% of total unit floor space in any single condominium project in freehold, which is why condos in Pattaya buildings such as those along Beach Road, in the Pratumnak area, and in Jomtien are the most common purchase type for international buyers. All five charges described above apply in full to condo transfers.

If you are still working through the legal process of purchasing a condo in Pattaya as a foreign buyer, the guide on buying a home in Pattaya covers the full ownership structure and documentation requirements in detail.

Houses and Landed Property

Houses in Pattaya, including the pool villa developments in East Pattaya, the Mabprachan Lake area, and the Huay Yai corridor, are typically sold on a chanote freehold title. The same five government charges apply. However, because house transactions often involve both a building and the land it sits on, the appraised value calculation is more complex, as the Land Department values the land and the structure separately using different rate schedules. Sellers of houses held for fewer than five years face the same 3.3% SBT rate. Foreign buyers cannot hold land freehold directly in Thailand, so houses are typically purchased through a Thai company structure or a long-term leasehold arrangement, which introduces additional legal costs that sit outside the standard government fee schedule.

Vacant Land Plots

Vacant land transfers follow the same fee structure, but because there is no building component, the appraised value is based purely on the Land Department's per-rai or per-square-wah rate for that zone. In areas on the eastern outskirts of Pattaya, such as around Sattahip Road and the Bang Saray corridor, land prices and appraised values per rai can vary significantly from the densely developed beachfront zones. Buyers of vacant land should also be aware that land held without development for extended periods may attract the Land and Building Tax, which is a separate annual charge and not a closing cost.

5. Practical Tips for Budgeting Your Closing Costs in Pattaya

Knowing the rates is only half the work. The other half is applying them correctly to your specific transaction so you arrive at the Land Department with the right amount and no surprises.

When to Visit the Land Department in Chonburi

The Chonburi Land Department office that handles Pattaya property transfers is on Sukhumvit Road in Bang Lamung and is open Monday through Friday, excluding public holidays. Appointments fill quickly, particularly for transactions involving foreign buyers who require additional documentation. Both parties, or their authorized representatives holding a notarized power of attorney, must be present. Arriving without pre-confirming the exact fees with your agent or lawyer is a common mistake; the Land Department officer will calculate the final figures on the day, but having your own verified estimate in advance helps you catch any discrepancy.

How to Negotiate Who Pays What

The fee split should be agreed and documented in the sale and purchase agreement, not left to a verbal understanding on transfer day. In September 2026, Pattaya's resale condo market has seen steady transaction volumes in the 2,000,000 to 6,000,000 THB range for mid-tier units, and in that segment sellers are generally willing to split the transfer fee evenly. For higher-end units above 10,000,000 THB in buildings near Wongamat Beach or the Pratumnak headland, there is more room to negotiate, as both the absolute amounts and the seller's motivation to close can vary more widely.

Foreign Buyer Considerations

Foreign buyers purchasing a condo in Pattaya must bring funds into Thailand via a Foreign Exchange Transaction (FET) form, formerly called a TT3 form, and the amount remitted must match or exceed the purchase price. This is a legal requirement for the transfer to proceed and for the buyer to be able to repatriate funds if they sell in the future. The closing costs described above are paid in Thai baht at the Land Department on transfer day, so foreign buyers need to ensure they have sufficient baht available in addition to the remitted purchase amount. Currency conversion timing can affect your total outlay, so factoring in the exchange rate buffer is a practical step.

For a detailed breakdown of total buying costs in Thailand including closing fees, the Thailand Property Buying Costs in 2026 guide from Alestria Property is a well-structured reference covering fees, taxes, and ongoing ownership costs.

As a practical rule of thumb, buyers in Pattaya in 2026 should budget an additional 2% to 3% of the purchase price for their share of closing costs, legal fees, and any mortgage registration charges. Sellers should budget 5% to 7% of the sale price to cover SBT or stamp duty, withholding tax, their share of the transfer fee, and agent commission. These are estimates; the actual figures depend on the appraised value, how long the seller has owned the property, and what is negotiated in the sale agreement.