For a house priced at 1.5 million baht in 2026, if it qualifies under the government’s real estate stimulus measures (house price not exceeding 7 million baht), the total transfer and mortgage registration fees will be only 300 baht (divided into 150 baht for transfer and 150 baht for mortgage registration). However, under the normal rates without government support, the total fees would be 45,000 baht.
📝 Calculation Formula and Expenses for a 1.5 Million Baht House in 2026
When transferring residential ownership at the Land Department, there are two main expenses for buyers and sellers, plus taxes for the seller, as follows:
1. Transfer Fee (calculated from the appraised value or sale price, whichever is higher)
- Calculation formula:
House price × Transfer fee rate - Government measure rate (reduced to 0.01%): 1,500,000 × 0.0001 = 150 baht
- Normal rate (2%): 1,500,000 × 0.02 = 30,000 baht
- Note: Normally, the transfer fee is split equally between buyer and seller or as mutually agreed.
2. Mortgage Registration Fee (only if the buyer takes a loan from a bank to purchase the house)
- Calculation formula:
Loan amount × Mortgage registration fee rate - Government measure rate (reduced to 0.01%): 1,500,000 × 0.0001 = 150 baht
- Normal rate (1%): 1,500,000 × 0.01 = 15,000 baht
- Note: Usually, the buyer is responsible for this fee.
3. Taxes and Duties for the Seller (calculated from the appraised value or sale price)
The seller must pay additional taxes beyond the transfer fee as follows:
- Stamp duty: 0.5% of the sale price or appraised value (paid if the property has been held for more than 5 years or the seller’s name has been on the house registration for over 1 year) → 7,500 baht
- Specific business tax: 3.3% of the sale price or appraised value (paid if the property has been held for 5 years or less or the seller’s name is not on the house registration) → 49,500 baht
Note: If the specific business tax is paid, stamp duty is exempted. - Withholding personal income tax: Calculated progressively based on the holding period and the Land Department’s appraised value.
