Property transfer in Pattaya is the registration of ownership change at the Land Office — the moment the condo or house legally becomes yours. The process itself usually takes one working day, and the total government cost on a resale deal is typically 2–6.3% of the registered value, most often split between buyer and seller. Below is the full 2026 breakdown: every fee, who customarily pays what in Pattaya, the documents you need and the step-by-step Land Office procedure.
Transfer fees and taxes in 2026
| Fee / tax | Rate | Charged on | Who usually pays in Pattaya |
|---|---|---|---|
| Transfer fee | 2% | Official appraised value | Split 50/50 (most resale contracts) |
| Specific Business Tax (SBT) | 3.3% | The higher of sale price or appraised value | Seller — applies when the seller owned the property less than 5 years |
| Stamp duty | 0.5% | The higher of sale price or appraised value | Seller — only when SBT does not apply |
| Withholding tax | 1% (company seller) / progressive scale (individual seller) | The higher of sale price or appraised value (companies); appraised value and years of ownership (individuals) | Seller |
| Mortgage registration (if financing) | 1% | Loan amount | Buyer |
Two practical notes. First, SBT and stamp duty never apply together: if the seller owned the unit for 5+ years (or was registered in its house book for at least a year), the deal pays 0.5% stamp duty instead of 3.3% SBT. Second, everything is negotiable — «who pays what» is a contract clause, and in Pattaya resale practice the 50/50 split of the transfer fee with seller-paid taxes is the most common pattern we see across our deals.
The 0.01% fee discount: extended to 2027, but not for foreigners
On 30 June 2026 the Thai Cabinet extended the stimulus that cuts the transfer fee from 2% to 0.01% and the mortgage registration fee from 1% to 0.01% for another year, through 30 June 2027. The catch for international buyers: the discount applies only to Thai individuals purchasing houses or condos priced at 7 million THB or less. A foreigner buying a condo in the foreign quota pays the standard 2% transfer fee regardless of price.
Worked example: 3,000,000 THB resale condo
Registered (appraised) value equals the sale price of 3,000,000 THB; the seller is a company that owned the unit for 3 years; the transfer fee is split 50/50:
- Transfer fee 2% = 60,000 THB → buyer pays 30,000, seller pays 30,000
- Specific Business Tax 3.3% = 99,000 THB → seller
- Withholding tax 1% = 30,000 THB → seller
- Stamp duty — not charged (SBT applies)
Buyer’s total: 30,000 THB (1% of the price). Seller’s total: 159,000 THB. If the same unit had been owned for 6+ years by an individual, SBT would be replaced by 15,000 THB of stamp duty and the withholding tax would follow the personal progressive scale — typically noticeably lower. This is why the ownership history of the unit directly affects your negotiating position.
The Land Office process, step by step
Pattaya transactions are registered at the Banglamung Land Office (or Sattahip for the southern districts). With documents prepared, registration is completed the same day:
- Due diligence and contract. Title check (chanote / condo unit title), debts, encumbrances; the sale contract fixes the completion date and who pays which fees.
- Funds transfer and FET. A foreign buyer wires funds from abroad in foreign currency; the Thai bank issues the FET (Foreign Exchange Transaction) confirmation needed for foreign-quota registration — see our step-by-step FET guide.
- Condo paperwork from the juristic person. The building management issues a debt-free letter (no outstanding common fees) and the foreign-quota certificate confirming the 49% quota has room for your unit.
- Land Office appointment. Both parties (or their attorneys by power of attorney) submit documents; the officer calculates fees and taxes on the spot.
- Payment and registration. Fees are paid at the office cashier; the officer endorses the new owner on the title deed.
- Handover. You receive the title deed with your name, the unit keys, and utility accounts are re-registered.
Documents checklist
Foreign buyer (condo, foreign quota):
- Passport (plus a certified translation if requested)
- FET form / bank credit advice for the full purchase amount
- Power of attorney (Lor Wor 21), if you are not attending in person
Seller:
- Condo unit title deed (or chanote for a house)
- House book (tabien baan) and ID/passport
- Debt-free letter from the juristic person (usually valid 7–15 days)
- Foreign-quota letter (when selling into the foreign quota)
- Company documents, if the seller is a legal entity
“Nine out of ten delays at the Land Office come down to two papers: an expired debt-free letter and a mismatch between the FET amount and the contract price. We check both a week before the appointment — then the transfer really does take one morning.”
— Liudmila Badirova, founder of More Property, in the Thai market since 2014
FAQ
How long does a property transfer take in Pattaya?
One working day at the Land Office if the documents are ready. Realistic end-to-end timeline from signing the contract: 2–4 weeks, driven mostly by the international money transfer and the juristic person’s paperwork.
Can the transfer be done without my presence?
Yes — by notarised power of attorney (Lor Wor 21 form for condos). Our lawyers regularly register transfers for buyers who are not in Thailand on the day.
What is the appraised value and why does it matter?
It is the official Land Department valuation of the unit, usually below market price. The 2% transfer fee is calculated on it, while SBT and withholding tax use the higher of the appraised value and the actual price.
Are transfer costs different for a new development?
Yes. On an off-plan purchase from a developer the buyer typically pays the 2% transfer fee in full (check your contract), but there is no SBT or seller withholding tax burden priced into the deal — and promotions often cover the fee entirely.
Planning a purchase? Browse the resale catalog and new developments in Pattaya, check current price levels in our district price index, or ask us to run the numbers for a specific unit — we accompany transfers end-to-end, including POA deals.
