タイでは居住用の不動産(一戸建て、集合住宅とも)には固定資産税がかかりません。

これだけの事実でも私たち日本人には驚きでしょう。

もちろん、物件の所有者がタイ人であろうと外国人であろうと同じです。
仮に高額の物件を複数購入したとしても1バーツたりとも税金がかかりません。

ちなみにタイでは都市計画税の類もありませんし、相続税も発生しません。

 

 

1.BUSINESS & TRANSFER FEE TAX (Buyers & Seller Splits Half/Half)
Transfer Fee2%Business Tax 3.3%

*Only 0.5% Stamp Duty Applies if Seller Holds Property for 5years.
*Only 0.5% Stamp Duty Applies if Sales is part of 1st Hand Project Sales.
2. WITHOLDING INCOME TAX (Seller is Responsible)
Example:
CONDO X
Selling Price = THB 10,000,000
Assessed Value = THB 9,000,000
Ownership Duration = 3 years
1) Calculate Net Assesable Income Per Year [use Section A of table below]
Govt. Assessed Value                              9,000,000
(Expense Deducted By Year Occupied)   6,930,000 (77% of 9,000,000)
Net Assesable Income                              2,070,000 (9,000,000 – 6,930,000)
Net Yearly Assesable Income                      690,000 (2,070,000 /3years)
2) Determining the Yearly Personal Income  [use Section B of table below]
Net Assessable Yearly Income is THB 690,000:
–          Tax due on the first THB 100,000 of yearly income = 100,000 THB x 5% = 5,000 THB
–          Tax due on the next 400,000 THB of yearly income = 400,000 THB x 10% = 40,000 THB
–          Tax due on the next 190,000 THB of yearly income = 190,000 THB x 20% = 38,000 THB
The Net Yearly Personal Income Tax due by seller equals to: 5,000+40,000+38,000 = 83,000 THB /Year
3) Determine Total Income Tax for Total Period
In our example the Net Yearly Personal Income Tax due by the seller was THB 83,000. The seller owned the property for 3 years THB 83,000 x 3 = THB 249,000, which, therefore, is the total withholding tax to be paid to the Land Department.
(A) Expense deducted by year occupied
1 92 %
2 84 %
3 77 %
4 71 %
5 65 %
6 60 %
7 55 %
>=8 years 50 %
(B) Withholding Tax calculation
Personal
Income (baht) Tax (%)
less than 100,000 5
100,001 – 500,000 10
500,001 – 1,000,000 20
1,000,001 – 4,000,000 30
more than 4,000,000 37
If Company Owns
1% of Selling price or Appraisal price, which one is higher