BDO Legal Alert - Cabinet Resolution on Registration Fee Reduction for Residential Property 2026–202

Thailand Approves Registration Fee Reduction for Residential Property Transfers and Mortgages in 2026–2027
The Thai Cabinet has approved a measure to reduce registration fees for rights and juristic acts related to residential property. The measure aims to ease the financial burden on homebuyers, stimulate residential property transactions, and support activity in Thailand’s real estate sector.
This measure extends a similar scheme introduced in 2025, which expired on 30 June 2026. Once published in the Royal Gazette, the new measure will be effective until 30 June 2027.
Key registration fee reductions
Eligible residential property transactions will benefit from the following reduced rates:

• Transfer registration fee: reduced to 0.01% from the normal rate of 2%
• Mortgage registration fee: reduced to 0.01% from the normal rate of 1%

Eligible properties
The reduced fees apply to the purchase of:

• Residential buildings, including single houses, semi-detached houses, townhouses, commercial buildings, or land with such buildings
• Condominium units registered under the Condominium Act

Key conditions
To qualify for the reduced registration fees:

• The purchase price and official appraised value must each not exceed THB 7 million
• The mortgage amount must not exceed THB 7 million per contract
• The buyer must be a Thai individual
• The measure does not apply to partial sales

Why this matters
The real estate sector is an important contributor to Thailand’s economy, with strong links to construction, building materials, financial institutions, property developers, and related service industries.
By reducing upfront transaction costs, the measure is expected to support homebuyers, encourage residential property transfers, improve market liquidity, and help sustain confidence among homebuyers, developers, and investors during the 2026–2027 period.
Practical considerations
Homebuyers, property developers, real estate businesses, and financial institutions should review whether planned transactions meet the required conditions, including property type, purchase price, appraised value, mortgage amount, buyer eligibility, and completion within the effective period.

How BDO can help
BDO in Thailand can support clients in understanding legal and regulatory developments affecting property transactions, corporate structuring, tax, and compliance matters.
For further information, please contact your usual BDO advisor or our Tax & Legal team.