Foreign buyers can own condo units freehold — but only within the 49% foreign ownership quota per building. Land and houses require a 30-year lease or a Thai company structure, both with their own risks.
Transfer fees are 2% of appraised value, split between buyer and seller by convention. Specific Business Tax of 3.3% applies if sold within five years. Stamp duty is 0.5% if Specific Business Tax does not apply.
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