Tax for property transaction and property tax in thailand

房产交易税及房产税

1. Stamp Duty 印花税

Stamp duty of 0.5% ,only the transaction change by using income tax criteria. If use Special business tax, stamp duty rate is 0.01 %

For new condominium from developer, Stamp duty is 0.01%

只有在变更交易中使用所得税规范时,印花税为0.5%。如使用特别营业税,则印花税为0.01%。

对于开发商新建的公寓,印花税为0.01%。

2. Transfer fee 过户费

     Transfer fees of 2%  

       2%过户费。

3. Income tax and Special business tax所得税及特别营业税

     In Thailand, there’s no capital gain tax but we use 2 kinds of tax when purchase or sell the property (use either one)

在泰国,没有资本利得税,但是在买卖房产时会使用两种税(选其一)

     3.1 Special business tax特别营业税

Business tax of 3.3 % (levied against a vendor who has been in registered possession of the property less than 5 years) is also charged, along with income tax (similar to capital gains tax) at a variable rate.In case for new project development, in Thailand use only special business tax 3.3% but most developer will pay for it

3.3%的营业税(对已注册拥有该房产5年以下的供方进行征收)和可变利率的所得税(类似于资本利得税)会被征收。对于新开发的项目,泰国只征收3.3%的特别营业税,多数开发商都会缴付此税项。

     3.2 Income tax所得税

Exemption to use income tax method instead of special business tax for the property hold more than 5 years ( In case that the owner is not in the household registration )

持有房产5年以上,则特别营业税可由所得税的方式代替(如业主名字不在户口本上)

By law, if the owner shows a proof of reside in the property such as household registration that have the owner name in it (foreigner eligible to get a household registration at government office), the owner are eligible to use income tax criteria , not necessary to hold the property more than 5 years , which is lower tax rate than special business tax in calculation

按照法律,如果业主出示其有房产的居住证明,如户口本有业主名字(外国人有资格在政府部门登记户籍), 则业主有资格使用所得税规范,而不需要持有房产5年以上,这样算起来比特别营业税低。

Income tax derived from the sale of immovable property is taxed at the standard income tax rates. The capital gains can either be included in the aggregate income or taxed separately.

所得税衍生自出售不动产时所缴的标准所得税率。资本收益可以列入总收入或单独纳税。

If the gains are taxed separately, the tax liability is subject to a special computation and the maximum tax rate applicable is 20%. ( after deduct percentage of holding period deductible

如果收益单独征税,则应纳税额将进行特殊计算,适用的最高税率为20%(在计算出可扣除的持有期百分比后扣除)。

The taxable gains earned from selling a Thai property are computed as the selling price or the market value of the property less some deductions. The deductions are percentages of the gross amount, and these percentages depend on how long the property was held before the sale or the transfer.

 销售泰国物业所得的应纳税所得收益,按照该房产的售价或市值减去一些扣除额计算。扣税按照占总额的百分比扣除,扣除的百分比取决于在出售或转让之前所持有房产的时间长短。

STANDARD DEDUCTION FOR INCOME TAX所得税扣除标准

HOLDING PERIOD                 DEDUCTIBLE EXPENSES

持有期                                              扣除费用

1 year/ 1年                                             92%

2 years/ 2年                                           84%

3 years/ 3年                                           77%

4 years/ 4 年                                          71%

5 years/ 5 年                                           65%

6 years/ 6 年                                           60%

7 years/ 7 年                                           55%

8 or more years/ 8年以上                     50%

Example of income tax calculation 所得税计算举例

In case of sell property at sell price 3,000,000 THB . and owner hold the property for 2 years with household registration have owner name in it

如所售房产价格为3,000,000泰铢,并且业主户口本用其本名注册并持有该房产2年

 = 3,000,000

 Deduct(扣除) 84%

= 480,000

x tax rate/(税率) 20%

= 96,000 baht(泰铢)

Divide by holding year(除以所持年限) = 2

Income tax when selling(出售时的所得税为) = 48,000 baht(泰铢)

 

The actual expenses incurred can be deducted, especially if they are higher than the standard deductions stated above, but it must be supported by documents.

实际产生的费用应可以被扣除,特别是高于上述标准的扣除额度,但必须有相关文件支持。

The balance from the above computation will be divided by the number of years the property was held, whereby the outcome is taxed at the appropriate tax rate. The resulting tax liability will then be multiplied by the number of years the property was in the taxpayer’s possession to arrive at the final tax liability.

上述计算的余额除以房产持有年数,所得结果以适当的税率征税。所得出的应纳税额将乘以纳税人拥有的房产年数,得出的结果就是最终的应纳税额。

But if the property was acquired as a gift or by inheritance, 50% of the proceeds (selling price or market value) are deductible as expenses. The balance or 50% of the proceeds will be divided by the number of years the property was held, and the outcome taxed at the appropriate tax rate. The resulting average tax liability will then be multiplied by the number of years the property was held to arrive at the final tax liability.

但是,如果房产是作为礼物或继承而获得的,50%的收益(售价或市值)可以作为费用将被扣除。余额或剩下50%的收益将除以房产所持有的年数,以适当的税率征税。所得出的应纳税额将乘以纳税人拥有的房产年数,得出的结果就是最终的应纳税额。

Property Tax 房产税

Land Tax土地税

This is an annual tax levied on land ownership. The amount is often so small that in practice the body charged to collect it rarely bothers to do so. When they do collect it, it is usually after several years when the amount has accumulated.

​这是一种征收土地所有权的年度税费。税额在实际操作中往往很小,甚至不会征收。一旦征收,通常也是在税额累积几年后才执行。

 

Structures Usage Tax 结构使用税

This only applies to commercially used properties. The rate is 12.5% on the actual or assessed gross rental value of the property. However, this notional value is well below the commercial market rental value.

本项税则仅适用于商业用途的房产。税率为该房产的实际价值或估计总租金的12.5%。

If the property is purchased through a company, you need to remember that corporate tax is higher than personal tax, and the cost of setting up the company must be considered as part of the initial investment.

​如果房产以公司名义购买,那么您需要清楚公司税要比个人税高,设立公司的成本必须视为初始投资的一部分。

 

Tax on Rental Income 租赁收入税

This tax is charged at between 10 and 30% of the rental income, depending on the type of property leased.

​本税则依据所租赁的房产类型,从租赁收入中征收10% - 30%的税额。

 

Inheritance Tax 遗产税

No inheritance tax is charged in Thailand for all family members.

泰国对所有家庭成员不征收遗产税。

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