Transfer and mortgage fees cut to 0.01% until 30 June 2027

The Ministry of Interior issued two notifications reducing registration fees, one for land with buildings and one for condominium units. Both were signed on 30 June 2026 and apply from 1 July 2026 to 30 June 2027, extending the measure that ran the previous year.

At the normal rates, the transfer fee is 2 per cent of the appraised value and the mortgage fee is 1 per cent of the amount secured. On a home appraised at five million baht, the transfer fee falls from one hundred thousand baht to five hundred; on a four-million-baht mortgage, the fee falls from forty thousand baht to four hundred. The firm's transfer fee calculator gives the figure for a specific property.

Who and what qualifies?

• Detached and semi-detached houses, row houses, shophouses, land with buildings, and units in registered condominiums, whether new or resale.
• Both the sale price and the appraised value must be no more than seven million baht.
• The mortgage amount must be no more than seven million baht.
• The buyer must be an individual of Thai nationality. Companies and foreigners do not qualify.
• The reduced mortgage fee applies only where the mortgage is registered together with the transfer.

What is not reduced?

Only the registration fees are cut. Withholding income tax, specific business tax or stamp duty remain payable at the normal statutory rates. Buyer and seller should agree in the contract who bears each item, because with the transfer fee reduced, a simple half-each arrangement may not work out as either side expected.

What to watch if your transfer is coming up

• The measure has an end date. If the sale agreement fixes a transfer date after 30 June 2027, the buyer may pay the full fee unless the measure is extended again. Check the transfer date before signing.
• A sale price under seven million baht does not qualify if the appraised value is above it. Check the appraisal with the land office before agreeing the price.
• Buyers using a bank loan should arrange for the mortgage to be registered on the transfer day. A mortgage registered later is charged at the full rate.
• Declaring a price below the real one to qualify is a false statement to an official, carrying both civil and criminal risk.

This update summarises the conditions of the measure in general terms and is not advice on any particular transaction. If you already hold a sale agreement, or your transfer falls close to the end date, send the contract and property details to the firm for review.