Land Transfer and Mortgage Registration Fees in Thailand 2026: How Much Cash Do You Need at the Land Office?

Land Transfer and Mortgage Fees in 2026: Why You Need to Know Before Buying Land

Land transfer and mortgage registration fees are costs that people buying land to build a house often forget to budget for, since they focus mainly on the land price and the construction cost. These fees have to be paid in cash at the Land Office on the day the title (chanote) is transferred, and they cannot always be folded into a construction loan. Foreigners generally cannot own land in Thailand directly, so the title is usually transferred into the name of a Thai spouse, family member, or Thai company, who still has to cover these same fees.

For house owners in Korat or Roi Et planning to buy land and start building in the same year, preparing cash for the transfer fee early keeps the financial plan from stalling close to the transfer date, since this amount is usually due alongside the land down payment on the same day. Lenders do not always automatically include this cost in the loan amount.

Costs at the Land Office also vary depending on the situation, such as buying land alone versus buying land and registering a mortgage for a construction loan on the same day, which adds mortgage registration fees on top. It is worth calculating both scenarios in advance so the overall budget does not come up short.

Land Transfer Fee: How the Standard Rate Differs From the Reduced Rate

The standard land transfer fee charged by the Land Department is 2 percent of the government-appraised value, not the actual agreed sale price, and the appraised value tends to run lower than market price in many parts of Isaan, especially where actual sale prices have risen faster than official appraisals.

A measure currently reduces the transfer fee to 0.01 percent for residential property priced at not more than 7 million baht, under a cabinet resolution published in the Royal Gazette, which has been extended through 30 June 2027 (according to the cabinet resolution and the Government Public Relations Department).

If the property is priced above 7 million baht, it does not qualify for the reduced rate, and the full standard rate of 2 percent applies instead. Buyers should check the land’s appraised value before the transfer date to confirm whether it meets the reduced-rate condition, rather than relying only on the agreed sale price.

How Mortgage Fees, Stamp Duty, and Specific Business Tax Are Calculated

The standard mortgage registration fee is 1 percent of the loan amount, and it is reduced to 0.01 percent under the same measure when the transfer and mortgage registration for qualifying residential property priced at not more than 7 million baht happen on the same day (according to the cabinet resolution). Both steps must be done together on the same day; registering the mortgage on a later date may forfeit this reduced rate.

Stamp duty is charged at 0.5 percent of whichever is higher between the sale price and the appraised value, and it applies when the seller has held the property for 5 years or more, in which case Specific Business Tax does not apply.

Specific Business Tax is charged at 3.3 percent of whichever is higher between the sale price and the appraised value, and it applies when the seller has held the property for less than 5 years, replacing stamp duty rather than being paid alongside it. Buyers should ask the seller how long they have held the title in advance to estimate the total cost.

A Worked Example: Fees on a 1-Million-Baht Land Transfer

Suppose a plot has an appraised value of 1,000,000 baht and qualifies as residential property under the reduced-rate measure. The transfer fee comes to roughly 100 baht, approximately, and if a 800,000-baht mortgage is registered the same day, the mortgage fee comes to roughly 80 baht, approximately.

If the same plot does not qualify for the reduced rate, for example because it is still vacant land not classified as residential, the standard transfer fee would run roughly 20,000 baht, and the standard mortgage fee on an 800,000-baht loan would run roughly 8,000 baht, approximately.

Stamp duty or Specific Business Tax would add roughly 5,000 to 33,000 baht, approximately, on top, depending on which one applies. The most accurate figure has to come from the Land Office staff, calculated from the actual appraised value on the day of transfer.

Who Pays the Land Transfer Fee: Buyer or Seller?

The law does not fix which party has to pay the transfer fee and other Land Office costs. It is a matter of negotiation between the two parties, and in practice the cost is often split evenly or spelled out in the sale and purchase agreement. In some cases, a seller eager to close quickly agrees to cover all the fees to make the deal more attractive.

Buyers should spell out clearly in the sale and purchase agreement who is responsible for which cost before the appointment at the Land Office, to avoid disputes on the day over figures that were never agreed on beforehand.

For anyone buying land to build on and applying for a construction loan at the same time, preparing cash for all these fees alongside the land down payment matters, especially in the Korat, Roi Et, Khao Yai, and Pak Chong land markets where prices keep climbing.

Before You Set Aside Cash for Land Transfer and Mortgage Fees

Even with the reduced rate bringing transfer and mortgage fees down to 0.01 percent for qualifying residential property priced at not more than 7 million baht, owners still need to budget for stamp duty or Specific Business Tax, which is a separate cost not covered by the same reduction.

The OBILIS team advises clients planning a land purchase to ask the Land Office for the full fee total in advance, before finalizing the overall budget for land and construction, so cash does not run short on the day of transfer.

If you want a figure for the house you actually have in mind, try the budget planner first, or contact us for an estimate based on your real plan and land.

Before the transfer appointment, check the appraised value of the plot, how long the seller has held it, and the latest terms of the reduction measure directly with the local Land Office, since government measures like this can change or be extended further.

Related reading: Land and Building Tax in Thailand: What New Homeowners Pay

Frequently Asked Questions

How long does the reduced 0.01% transfer and mortgage fee measure last?

Under the latest cabinet resolution, the measure has been extended through 30 June 2027 for residential property priced at not more than 7 million baht, but it is worth confirming the current end date with the Land Office again before the transfer, since measures like this can be reviewed further.

If you buy vacant land and have not built a house yet, do you still get the reduced fee?

The reduced-fee measure mainly applies to residential property. If the land is still vacant with no structure on it, or is not yet classified as residential under the conditions, it may not qualify for the reduced rate, so it is worth checking directly with Land Office staff before the transfer date.

Which price is used to calculate the fees: the appraised value or the actual sale price?

The transfer fee is calculated from the Land Department’s official appraised value. Stamp duty and Specific Business Tax are calculated from whichever is higher between the appraised value and the actual sale price stated in the contract.