Thailand Personal Income Property Withholding Tax Calculator

This calculator estimates the personal income withholding tax payable by an individual when selling real property in Thailand. Although it can be used for any qualifying private property sale, it is particularly useful for foreign condominium owners, as condominiums are the most common form of real estate that foreigners may legally own in Thailand.

How the calculator works

Unlike transfer fees or Specific Business Tax, personal withholding tax is not a fixed percentage. The calculation is based on the property's official appraised value, prescribed expense deductions, the number of years the property has been owned and Thailand's progressive personal income tax rates. As a result, two properties with the same value may be subject to different withholding tax depending on the individual circumstances.

Enter the requested information below to obtain an estimated withholding tax. The calculation is intended as a practical guide only. The final amount payable is determined by the Land Office at the time of registration in accordance with the Revenue Code and applicable regulations.

Thailand Property Withholding Tax Calculator

Estimate the personal income withholding tax payable by an individual seller at the Land Office. Enter the official appraised value, acquisition method and ownership period.

Official appraised value (THB)

Actual sale price (THB) Used only to test the statutory 20% cap where applicable.

How was the property acquired?

Years of ownership Count by calendar year. Any part of a year counts as one year; maximum 10 years.

Estimated withholding tax

THB 0 Effective rate: 0%

Official appraised value THB 0

Prescribed expense deduction 0%

Income after deduction THB 0

Average income per ownership year THB 0

Tax calculated per year THB 0

Ownership period used 0 years

The calculated amount exceeded 20% of the entered sale price. The displayed estimate has therefore been limited to the 20% cap. Whether this cap applies depends on the nature of the transaction.

Important: This calculator provides an estimate for an individual seller and is not an official Revenue Department or Land Office calculation. Special exemptions, co-ownership, multiple transfers, business transactions and other circumstances may affect the result. The Land Office determines the final amount payable at registration.

Who is this calculator for?
This calculator is intended for individual sellers only. It is especially relevant for foreign condominium owners selling their unit in Thailand. It does not apply to companies or corporate withholding tax.

Important notes

This calculator is intended for individual sellers only.
It does not apply to companies or corporate withholding tax.
The calculation uses the official government appraised value rather than the agreed sale price.
The result is an estimate only and should not be regarded as tax or legal advice.

Disclaimer
This calculator is provided for general informational purposes only and is not an official calculator of the Thai Revenue Department or the Land Department. The calculation is based on the general method prescribed under the Thai Revenue Code and is intended to provide a reasonable estimate only. It may not take into account every circumstance, including inherited property, gifts, company ownership, special exemptions, legislative changes or other factors that may affect the final calculation. For most individual condominium sales, the estimate should provide a useful indication of the withholding tax payable, provided the correct official government appraised value and ownership period are entered. The final withholding tax is calculated by the Land Office at the time of registration and that assessment is legally binding.