The asking price is only part of the picture. When you buy property in Koh Samui there are government transfer charges, legal fees and ongoing costs to plan for. The good news: they're modest by international standards, and much of the transfer cost is negotiable between buyer and seller. Here's what to budget.
Transfer costs at the Land Office
These are the charges paid when ownership (or a lease) is registered. They're calculated on the property's registered/appraised value, and who pays which is agreed in the sale contract:
| Charge | Typical rate | Usually paid by |
|---|---|---|
| Transfer fee | 2% of appraised value | Negotiated — often split 50/50 |
| Specific Business Tax (if seller owned <5 years / company) | 3.3% | Seller |
| Stamp duty (if SBT doesn't apply) | 0.5% | Seller |
| Withholding tax | Progressive (individuals) or 1% (companies) | Seller |
| Lease registration (leasehold only) | 1.1% of total lease rent | Negotiated |
In practice, the combined transfer taxes on a sale often come to roughly 4–6% of the registered value. Because the split is negotiable, it's a real part of the deal — we help you agree a fair one before you commit.
Professional & setup fees
- Legal & due diligence — an independent lawyer to verify title, draft contracts and handle the transfer. Budget a fixed fee or roughly 0.5–1% of the price.
- Thai company setup (only if you buy land via a company) — an initial setup cost plus annual accounting and filing fees.
- Currency transfer — funds are usually brought in from abroad with a Foreign Exchange Transaction record, which the bank issues; factor in transfer/FX costs.
Ongoing costs of ownership
- Land & Building Tax — an annual tax at a low rate for residential use.
- Common-area fees — for condos and managed villa estates (per m² or per unit, monthly or annually).
- Utilities — electricity and water, metered.
- Insurance & maintenance — plus villa or rental management if you let the property or live abroad.
Want the numbers on a specific property?
Tell us the listing and we'll estimate the all-in cost — and if you're weighing it as an investment, model the income it could produce with our Samui Investment Valuator.
Buying costs — FAQ
What are the transfer costs?
The main government charges are a 2% transfer fee, plus either specific business tax (3.3%) or stamp duty (0.5%), and a withholding tax on the seller. Together these often total around 4–6% of the registered value, and who pays which is negotiated — commonly split or seller-paid.
Who pays — buyer or seller?
It's negotiable and set in the contract. A common arrangement is a 50/50 split of the 2% transfer fee, with the seller covering their business tax or stamp duty and withholding tax. Confirm the split in writing before committing.
What does registering a lease cost?
About 1.1% of the total rent over the lease term — a 1% registration fee plus 0.1% stamp duty.
Are there ongoing costs?
Yes — annual Land and Building Tax (low for residential), condo or estate common-area fees, utilities, insurance and maintenance or villa-management. Budget for these alongside the purchase.