Condo property tax Thailand — 2026 rates for foreign owners
Thailand's Land and Building Tax on condos, plus stamp duty, transfer fees, and the withholding tax at resale. What drives the amount and what to confirm with the authorities.
Thailand's Land and Building Tax is charged annually on condo values, with the rate depending on how the unit is used (owner-occupied or rented/investment) and on the value bracket. A government-published rate table applies, so check the current figures. On top: a one-off transfer fee (typically split with the seller), stamp duty or specific business tax depending on holding period, and withholding tax on resale gains.
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Frequently asked questions
Yes — the Land and Building Tax applies equally to Thai and foreign owners on condos held in the foreign quota. The tax is billed annually by the local municipality (Pattaya City); most juristic-persons collect and remit on behalf of owners.
The tax on a resale depends on how long the condo was held: a shorter holding period can attract Specific Business Tax, while a longer one can attract stamp duty instead. A withholding tax on the sale price and a transfer fee (often split between buyer and seller) also apply. Check the Revenue Department's and Land Department's current rates before you sign.