Buying and selling real estate, whether it's a house, condo, or undeveloped land, the most crucial step and the culmination of the ownership transfer is "the transfer of ownership at the Land Department." However, a common problem many people encounter is confusion over the numerous fees, making calculations difficult, as well as the complex documents required, which vary depending on the type of transfer.
This article will detail the transfer fees for 2026. This year, the government continues to implement real estate stimulus measures to help reduce the financial burden on the public. If you are considering "buying a house/condo" in 2026, the government is still pushing forward with continuous real estate stimulus measures, reducing the transfer fee and mortgage registration fee from the normal rate to just 0.01% (under specified conditions), and this is applicable until June 30, 2026. This article will summarize everything from conditions, what to pay, required documents, to procedures at the Land Department, so you can plan your budget flawlessly.
1) What is the Transfer and Mortgage Fee Reduction Measure for 2026?
The "Transfer and Mortgage Fee Reduction Measure for 2026" is a government measure that reduces fees at the Land Department/Land Office for purchasing residential homes/condos (under specified criteria) to a very low rate, to stimulate the real estate market and help alleviate the burden on the day of ownership transfer. Normally (in general cases), at the Land Office, there are main expenses such as:
-
Transfer fee is 2%
-
Mortgage registration fee (for loans) is 1%
Including other taxes/duties (details will follow in the next section)
However, the measure extended to 2026 reduces "only these 2 fee items" to:
-
Transfer registration fee from 2% to 0.01%
-
Mortgage registration fee from 1% to 0.01%
And is applicable until June 30, 2026
Key point: This measure “reduces fees” but does not reduce all taxes. Some tax items are still calculated as usual (depending on the seller's and property's conditions).
Transfer and Mortgage Fee Reduction Measure (Extended to 2026)
Reduces “only 2 fee items” from normal rates to 0.01%
| Item | Normal Rate (General Case) | Measure Rate (until June 30, 2026) | Remarks |
|---|---|---|---|
| Transfer Registration Fee | 2% | 0.01% | Only reduces the “transfer” fee |
| Mortgage Registration Fee (for loans) | 1% | 0.01% | Only reduces the “mortgage” fee |
2) Who is eligible? Check all conditions for 0.01%.
To qualify for the "0.01%" rate for both transfer and mortgage fees, all the following conditions must be met: the buyer must be a "Thai national individual" and the purchase must be for residential property that qualifies (detached house/semi-detached house/townhouse/land with building/condominium unit). Then, check the "price" to ensure both the sale price "and" the appraised value do not exceed 7 million baht. Concurrently, the "mortgage amount per contract" must also not exceed 7 million baht. And to receive the 0.01% mortgage registration fee reduction, the mortgage must be registered "on the same day as the transfer/concurrently" as per the conditions of the measure. To qualify for the 0.01% for both transfer and mortgage fees, the conditions are summarized in the table below:
Conditions for eligibility for the transfer and mortgage fee reduction measure (until June 30, 2026)
Summary of "eligible/not eligible" in one table
| Topic | Eligible (Applicable) | Not Eligible / Remarks |
|---|---|---|
| 2.1 Type of Real Estate |
Covers both new and resale properties
|
|
| 2.2 Price/Loan Ceiling |
|
Exceeds 7 million baht per contract = Not eligible
|
| 2.3 Buyer | Buyer must be a Thai national individual |
Juristic person / Foreigner = Not eligible
|
| 2.4 Concurrent Registration | Must register transfer and mortgage with a financial institution “concurrently”
To receive reductions for “both parts”
|
If not registered concurrently, the reduction may not be complete/not received
|
| 2.5 Measure Period | Transfer and mortgage must be completed no later than June 30, 2026 |
Exceeds specified date = Not eligible
|
3) How much do you really save? The numbers will make it clear immediately.
Example 1: Buying a house for 2,000,000 baht (assuming a mortgage of 2,000,000 baht)
Normal case
-
Transfer fee: 2,000,000 × 2% = 40,000 baht
-
Mortgage registration fee: 2,000,000 × 1% = 20,000 baht
Total = 60,000 baht
Case with 0.01% eligibility
-
Transfer fee: 2,000,000 × 0.01% = 200 baht
-
Mortgage registration fee: 2,000,000 × 0.01% = 200 baht
Total = 400 baht
Savings = 59,600 baht
This example clearly illustrates that the "different money" saved can be used for anything else—renovating the house, adding furniture, or keeping it as emergency funds.
Example 2: House for 7,000,000 baht and mortgage of 7,000,000 baht
The summary document from the government clearly states an example:
-
Normal transfer fee 140,000 baht (2%) → Reduced to 700 baht (0.01%)
-
Normal mortgage fee 70,000 baht (1%) → Reduced to 700 baht (0.01%)
Normal total 210,000 baht → Reduced to 1,400 baht
4) What else needs to be paid on “transfer day”?
Even if you get the 0.01% transfer fee, there are still many other expenses that home buyers often encounter, especially in second-hand cases, or deals that require settling the seller's taxes. Below is a comprehensive overview "in one article," divided into 3 main groups:
1) Expenses at the Land Department
2) Expenses from the bank (for loans)
3) Project/juristic person fees and miscellaneous expenses
5) Expenses at the Land Department
Summary table of main expenses at the Land Department (on transfer/mortgage day)
Quick summary: "What to pay / How to calculate / What are the conditions?"
| Item | Normal Rate | If eligible for the measure | Remarks / Things to know |
|---|---|---|---|
| 5.1 Basic Fees |
|
Still applicable (same amount) | Small amounts, but required for every case |
| 5.2 Transfer Fee | 2% of appraised value | 0.01% |
Note on calculation basis: In practice, it will be based on assessment/relevant laws/announcements. Therefore, always use the Land Department's "expense calculation slip" as the final reference.
|
| 5.3 Mortgage Registration Fee (for loans) |
|
0.01% Must "transfer + mortgage" concurrently
|
Applies only to loans/mortgage registration with financial institutions |
| 5.4 Stamp Duty | 0.5% of sale price or appraised value (choose the basis that meets assessment criteria) | Depends on the case | If "Specific Business Tax (SBT)" is due, there will be no stamp duty liability for that portion. |
| 5.5 Specific Business Tax (SBT) | 3.3% of sale price or appraised value (according to applicable criteria) | Not related to the 0.01% discount | Generally encountered when the seller has owned the property for less than 5 years or has been registered in the house registration for less than 1 year (if eligible for exemption, stamp duty will be paid instead). |
| 5.6 Withholding Tax | Seller's burden (individual) payable according to the official's calculation method | Not related to the 0.01% discount | Calculated based on appraised value and other relevant factors (use the Land Department's calculation slip). |
| Tip before signing the contract |
The sales contract should “clearly state” who is responsible for which costs. Don't leave it as “as usual” because everyone's "usual" is different, and that's where arguments start on transfer day.
|
||
6) Bank-side expenses (for home/condo loans)
This section doesn't directly involve fees at the Land Department, but rather expenses that borrowers should budget for, such as:
-
Property appraisal fee (may vary by bank/promotion)
-
Loan processing fee/Loan management fee (some banks charge, some waive)
-
Fire insurance (often required by banks)
-
Mortgage Reducing Term Assurance (MRTA) Some cases allow choice, some banks strongly recommend it.
Direct advice: Before scheduling the transfer date, request a "transfer day expense summary" from the bank in advance. This way, you'll know how much cash/cashier's check you need to prepare, instead of finding out you're short when you're already at the Land Department.
7) Project/Juristic Person Fees (especially for condos) and other often-forgotten expenses
7.1 Juristic Person / Project
-
Advance common area fees / Sinking fund (common for condos)
-
Outstanding water-electricity bills / Meter fees/Installation fees (if any)
-
Debt-free certificate fee / Juristic person document fees (varies by project)
7.2 Miscellaneous expenses to budget for (because they occur more often than you think)
-
Document review/Lawyer fees (if hired)
-
Moving/Cleaning/Minor repair fees before moving in
-
Travel/Leave days (hidden costs not to be overlooked)
8) Land Transfer Documents 2026: Prepare thoroughly for a smooth transfer day
For individuals, the basic documents to prepare include:
-
Original ID card + certified copy
-
Original house registration + certified copy
-
Name/surname change documents (if any)
-
Power of Attorney (Tor Dor 21) if not attending in person, and documents of the authorized person (ID card/house registration) with correct stamp duty attached.
Important note: Incomplete documents = wasted queue time = delayed transfer date, and in some cases, impacts payment schedule with the bank.
9) Land Transfer Process 2026: 7 Steps at the Land Office
1. Submit application Fill out the form and submit all documents.
2. Document verification and queue number via public relations.
3. Sign documents Seller and buyer sign in front of the officer.
4. Officer assesses and calculates amount Issues a “Statement of Charges.”
5. Make payment at the finance department.
6. Bring receipt back to submit to the relevant department as per the process.
7. Receive title deed Check the endorsement on the title deed and details for accuracy before taking it.
Note: If you cannot go in person, you can use a Power of Attorney, but the documents must be prepared correctly from the start.
10) Easy Summary: What to prepare for the transfer date?
Memorize this formula:
Transfer date = Land fees + (if borrowing) Mortgage registration fee + Deal taxes/duties + Bank fees + Juristic person/project fees + Miscellaneous expenses
And if you want to “check if you qualify for 0.01%,” check these 4 questions first:
1. Is the purchase price/appraisal price not exceeding 7 million baht?
2. Is the mortgage loan not exceeding 7 million baht?
3. Is the buyer a Thai natural person?
4. Is the transfer and mortgage registration done at the same time and completed before June 30, 2026?
If all pass, the opportunity to save “only on fees” is very significant, as seen in the example.
End-of-article checklist
-
Request a summary of expenses from the bank in advance.
-
Clearly specify in the contract “who pays for what.”
-
Allocate budget for juristic person fees / common area fees / project documents (especially for condos).
-
Check all documents before the appointment to ensure a smooth transfer day.
If you would like a “rough estimate” of what your deal will cost (and if it qualifies for 0.01%), type these 4 things: price, loan amount, house or condo, new/resale, and send it to Line OA: @proviewliving
Interested in listing your house or land for sale, or consulting on real estate investment in Surat Thani?
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