Thailand's 0.01% home transfer and mortgage fees run through June 2027

Eligibility depends on the buyer and the transaction

The purchaser must be a Thai national acting as an individual. Both the sale price and the official appraised value of the property must be no more than THB 7 million. Where a mortgage is registered in connection with the same transfer, the mortgage amount must also stay within THB 7 million.

The measure covers qualifying homes and condominium units as well as the property categories specified in the Ministry of Interior notifications, and it can apply to both new and resale transactions. A partial sale of a property is excluded under the stated conditions.

For foreign purchasers, the nationality test is the key limitation. Buying a condominium that costs less than THB 7 million does not by itself make the reduced rate available to a foreign buyer.

**The 0.01% rate does not replace every tax or charge**

The transfer registration fee is reduced from the standard 2% to 0.01%. The mortgage registration fee linked to the same qualifying purchase is reduced from 1% to 0.01%.

Those reductions concern registration fees, not the entire tax bill attached to a property sale. The Department of Lands has stated that withholding tax and either specific business tax or stamp duty continue to be collected under the applicable rules. Contract terms can also determine how transaction costs are allocated between buyer and seller.

For practical context, see How to buy property in Thailand. This development also connects with Thailand housing permits plunged in Q1 while transfers rose.

Registration must fall inside the relief period

The current window runs from 1 July 2026 through 30 June 2027. A booking date or preliminary sale agreement is not enough on its own; the relevant registration must take place while the measure is in force and the transaction must satisfy the conditions at that point.

Anyone planning a transfer near the end of the period should check the buyer's status, sale price, official appraised value and any mortgage amount before relying on the reduced fees in a closing-cost calculation.