Phuket condo purchase costs: what you pay on top of the price
Every state payment of the deal — the registration fee, the seller’s taxes, the mortgage — who pays it by law and which share falls on you under the contract. Department of Lands and Revenue Department rates, checked 1 October 2026; the assessed-value estimate uses the Treasury medians of our open dataset.
Your deal
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The calculation
| Payment | How it is calculated | Amount | Pays by law | Your share |
|---|
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How it is calculated
Transfer (registration) fee — 2% of the unit’s official assessed value (appraised value), not of the contract price. SBT — 3% plus a local tax of 10% of the SBT, 3.3% together, of the larger of price and assessed value; a developer or company seller pays it, and a private seller pays it when selling within five years of acquiring the right without an exemption (listed in the unit’s house register for at least a year, inheritance). Stamp duty — THB 1 per THB 200 (0.5%) of the same base, only when SBT does not arise: the two are never charged together. The seller’s withholding income tax: a company — 1% of the larger of price and assessed value; an individual — by the Revenue Department formula: the standard expense deduction by years of ownership is subtracted from the assessed value (1 year — 92%, 2 — 84%, 3 — 77%, 4 — 71%, 5 — 65%, 6 — 60%, 7 — 55%, 8 and more — 50%; inheritance — 50%), the remainder is divided by the calendar years of ownership — from the year the right was acquired to the year of sale inclusive, at most 10 — the progressive scale is applied to one year’s amount: 5% up to THB 300,000; 10% up to THB 500,000; 15% up to THB 750,000; 20% up to THB 1,000,000; 25% up to THB 2,000,000; 30% up to THB 5,000,000, and 35% above; the tax is multiplied back by the years and for a unit not bought for trading it does not exceed 20% of the sale price — the calculator applies this cap always. Leasehold: registration — 1% of the rent for the whole registered term, stamp duty — THB 1 per THB 1,000 (the schedule assigns it to the lessor). Mortgage registration — 1% of the loan, with no THB 200,000 cap for a condominium unit; it is one of the state payments and counts as fully yours.
Every row is rounded to a whole baht; stamp duty is rounded up per started THB 200 (THB 1,000 for a lease). «Your share» is the row multiplied by the share of the chosen split: a contract may divide the payments any way it likes — the law only decides from whom the Land Office collects each one, so write the split of every row into the contract.
A detailed walkthrough of every payment — in the guide to the cost of buying a condo in Phuket; who may own what — in Can foreigners buy property in Phuket?.
Treasury assessment medians by district
From our open dataset of assessment rates (official Treasury Department data, release of 14 August 2024). The median is over the registry records; the rate is tied to the building, so a deal needs the assessment of your own unit.
| District (amphoe) | Residential unit | records | Holiday-residential | records |
|---|---|---|---|---|
| Thalang | THB 36,750/m² | 152 | THB 70,500/m² | 120 |
| Kathu | THB 42,000/m² | 339 | THB 64,500/m² | 230 |
| Mueang Phuket | THB 40,500/m² | 446 | THB 53,500/m² | 286 |
Sources of the rates
The rates come from the project’s articles cross-checked with the official pages on 1 October 2026:
- Department of Lands: fees, taxes and duties at the registration of rights — transfer fee 2% of the assessed value, lease registration 1%, mortgage registration 1%, WHT and SBT are the seller’s
- Revenue Department: specific business tax on the sale of immovable property — 3% plus a local tax of 10% of SBT = 3.3%, the five-year rule and its exemptions
- Revenue Department: stamp duty on the sale of immovable property — THB 1 per THB 200 of the larger of price and assessed value; not charged when SBT is paid
- Revenue Department: withholding tax from an individual seller — assessed value minus the deduction by years of ownership, divided by the years (at most 10), the progressive scale, multiplied back by the years
- Revenue Department: the progressive income-tax scale — the 5–35% steps by which the withholding for one year of ownership is computed
- Revenue Department: withholding on a sale without the first-bracket exemption — the first THB 150,000 exemption does not apply to withholding
- Revenue Department: directive ป.100/2543 — the withheld tax is at most 20% of the sale price (for a unit not bought for trading)
- Revenue Department: withholding from a company seller — 1% of the larger of price and assessed value
- Revenue Department: the Stamp Duty Schedule — a lease — THB 1 per THB 1,000 of the rent, the payer is the lessor
- Department of Lands: the Condominium Act — Sections 19 and 19 ter — evidence of currency brought in, for an amount not below the price
Questions and answers
How much does registering a condo purchase in Phuket cost a foreigner?
The main state payment of the purchase is the transfer (registration) fee: 2% of the unit’s official assessed value (appraised value), not of the contract price. Who pays it is decided by the contract: half each, the buyer alone or the seller alone. The seller’s taxes — SBT 3.3% or stamp duty 0.5%, and the withholding income tax — are the seller’s by law, but the contract can shift part of them to the buyer. Add a lawyer, mortgage registration (1% of the loan if there is one) and the payments due under the contract with the developer.
Can a foreigner pay the 0.01% fee instead of 2%?
No. The temporary 0.01% measure until 30 June 2027 requires the buyer to be a natural person with Thai nationality; a foreigner should budget the normal 2% of the assessed value.
What does «all costs split 50/50» mean?
The phrase does not say whether the seller’s taxes are part of the «costs». If they are, the buyer pays half of the SBT or the stamp duty and half of the seller’s withheld tax — which can be more than the registration fee itself. In the calculator choose «All costs split 50/50» and compare it with the registration-fee-only split; write the split of every row into the contract.
Do I need an FET, and for what amount?
When a foreigner buys a condo freehold under the common ground of the law — foreign currency brought into Thailand (Condominium Act, Section 19 (5)) — Section 19 ter requires evidence of the currency brought into Thailand, a withdrawal from a non-resident baht account or from a foreign-currency account, for an amount not below the unit’s price. There is no «only from USD 50,000» threshold in the law; agree the form of the bank document and its cost with the bank and a lawyer before transferring.
Why does the calculator not fill in the lawyer’s fee?
The official fee tables of the Department of Lands and the Revenue Department carry no lawyer tariffs, and we have no checked benchmark either. Ask two or three independent lawyers for a fixed quote before the deposit and enter it in the «Lawyer» field — the calculator adds it to your costs.
Where to go next
- The cost of buying a condo in Phuket — the four Land Office payments with a worked example on the purchase.
- Phuket property prices — budgets, bedrooms and districts from our own sample.
- Phuket property investment — the resale taxes at the same official rates and the promises to check against data.
- Phuket long-term rentals — asking rents by bedrooms and area, gross yield in the same projects.
- Phuket area quiz — two or three areas for your answers, with a budget mode.
- Russian version: Калькулятор расходов при покупке квартиры на Пхукете.