Essential Guide: Condo Transfer Fees and Taxes in 2026 What You Need to Know Before Buying
Buying a condo in 2026 involves more than just the “sticker price” you see on brochures. There are significant “hidden costs” in the form of taxes and fees at the Land Department. Without proper budget planning, these expenses can lead to unexpected financial strain.
This article summarizes every cost you will encounter during the ownership transfer process in 2026, including the latest government measures to help you prepare for your new home with confidence.
1. Transfer Fee
This is the standard fee charged by the Land Department when the ownership of a property changes hands.
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Standard Rate: 2% of the government appraised value.
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Who pays?: Typically split 50/50 (1% each) between the buyer and the seller, or as specified in the Sale and Purchase Agreement (SPA).
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2026 Update: Be sure to check the latest government stimulus measures. There may be extensions of the fee reduction to 0.01% for condos priced up to 7 million THB.
2. Mortgage Registration Fee
If you are taking out a bank loan to purchase your condo, you must pay a fee to register the mortgage with the bank.
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Standard Rate: 1% of the total loan amount.
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Who pays?: The Buyer (Borrower).
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Note: If government measures in 2026 include a mortgage fee reduction to 0.01%, this could save you tens or even hundreds of thousands of baht.
3. Stamp Duty vs. Specific Business Tax (SBT)
You will pay only one of these two, depending on how long the seller has owned the property:
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Specific Business Tax (3.3%): Applicable if the seller has owned the condo for less than 5 years or has had their name in the house registration for less than 1 year.
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Stamp Duty (0.5%): Applicable if the seller has owned the condo for more than 5 years or has had their name in the house registration for more than 1 year.
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Who pays?: Traditionally the Seller. However, for resale condos, this is often negotiable—sometimes the buyer pays, or the cost is split.
4. Withholding Tax
This tax is collected based on the Land Department’s appraised value and the number of years the property was held (for individual sellers).
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Who pays?: Traditionally the Seller, as it is a tax levied on the income generated from selling the asset.
Summary Table: Estimated Condo Transfer Costs in 2026
| Item | Standard Rate | Typical Payer |
| Transfer Fee | 2% of appraised value | Split 50/50 (Buyer/Seller) |
| Mortgage Fee | 1% of loan amount | Buyer |
| Specific Business Tax | 3.3% of price/appraised value | Seller |
| Stamp Duty | 0.5% of price/appraised value | Seller |
| Withholding Tax | Based on tax structure | Seller |
Pro-Tips Before Buying a Condo in 2026
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Review the Sale and Purchase Agreement (SPA): Ensure the contract clearly states “who pays what.” This prevents disputes on the actual transfer day.
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Monitor Cabinet Announcements: Government measures regarding fee reductions are often renewed annually. Check for updates in late 2025 to plan your 2026 transfer accordingly.
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Prepare Reserve Funds: Beyond taxes, don’t forget to budget for the “Pre-paid Common Fee” and the “Sinking Fund,” which are typically one-time payments due to the juristic office on the transfer date.
Conclusion
Understanding real estate taxes before purchasing a condo in 2026 allows you to manage your cash flow accurately. If you are looking for a new condo, always consult with project sales gallery or bank officers regarding the latest tax benefits to maximize your savings.
If you are looking for the best value in high-potential locations, let Shinyu Real Estate be your trusted advisor. We curate projects that match your lifestyle and handle all the complex paperwork professionally.
Contact us for a free consultation!
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LINE Official: @shinyu
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Website: www.www.shinyurealestate.com
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Tel: 02-474-0271, 095-904-5171, 091-817-8283
24 Apr 2026
4 Minutes
