2026: first year of full Land & Building Tax rates
Buying ~2–3% · holding near zero · early exits cost more
2%
transfer fee at closing
of appraised value, split by contract
THB 0
annual tax, own home
high exemption threshold
15%
non-resident rental rate
after a 30% standard deduction
3.3%
SBT on sale
if held under 5 years
Three payment moments
1
Closing
2% transfer fee + lawyer THB 30–60K
2
Holding
L&B Tax from 0.02% if rented out
3
Exit
SBT 3.3% or 0.5% stamp + withholding
Closing costs by country
Thailand
near-zero annual tax
~2–3%
Turkey
4% tapu fee + charges
~4.4%
Spain
ITP/IVA, notary, registry
~10–13%
Exempt vs taxed
OWN HOME
Your only residence:annual tax is usually zero
VACANT
Idle land or property:from 0.3%, ratcheting up to 3%
virtoproperty.com · Sources: Revenue Department (rd.go.th), Department of Lands · June 2026 For information only — not legal, tax or investment advice.