Taxes and Fees for Condo Sales and Purchases
タイのコンドミニアム
売買の税金と諸経費
Costs incurred when purchasing real estate
| Items | Thailand | Japan |
|---|---|---|
| Transfer Fee ( Registration fee ) |
2% (on the appraised value of the property) *In the case of new construction, the developer and the property owner generally split 1% each; in the case of used property, the percentage is decided on a case-by-case basis. |
New Construction: Building title registration and ownership preservation registration are required. The estimated cost is around 250,000 yen. Used Property: Ownership transfer registration is required. The estimated cost is around 250,000 yen. |
| Property tax | “Calculated at the assessed value determined by the government with respect to the dwelling (generally lower than the market value) Below THB 500,000,000: tax free Over THB 500,000,000 to THB 75 million: 0.02 Over THB 75 million to THB 5 billion: 0.03 Over 5 billion baht: 0.3% |
|
| Sinking Fund | “Lump sum payment upon completion of the building. No monthly or annual collection. About 400 THB to 1,500 THB /sq.m. (varies by property). *Collected thereafter as needed.” |
|
| Common Fee | “About 30 THB to 150 THB/m2 per month (depending on the property) *Payments are mostly paid annually.” |
|
| Broker's Commission | 3% of the sale price is common | |
| Financing Fees | 1-3% of the loan amount | |
| Guarantee fee | Generally, there is no concept of guarantee fee; down payment and collateral are important. | |
| Fire insurance premium | The amount of insurance depends on the amount of coverage; around 1,000-3,000 baht (approx. 4,000-12,000 yen) per year for 1 million baht | |
| Real estate acquisition tax | No real estate acquisition tax, but there is a transfer registration fee. |
| 項目 | タイ | 日本 |
|---|---|---|
| 登記費用 | 2%（物件評価額に対して） ※新築の場合、デベロッパーと1%ずつの折半が一般的、中古の場合は、その都度決める。 | 新築：建物表題登記と所有権保存登記、 中古：所有権移転登記が必要。25万円程度が目安。 |
| 固定資産税 | 住居様に関して、政府が決める評価額で算出（一般的に市場価格より低い） 50万バーツ以下：非課税 50万バーツ超～75百万バーツ以下：0.02％ 75百万バーツ超～50億バーツ以下：0.03％ 50億バーツ超：0.3％ |
固定資産税・都市計画税が毎年課税。物件の引き渡し時期や税額により異なる。 |
| 修繕積立金 | 建物完成時に一括払い。月額や年額での徴収はなし。 400THB～1,500THB（約1,600円～約6,000円）/㎡程度（物件によって異なる） ※その後、必要に応じて徴収。 |
毎月支払う修繕積立金のほか、引き渡し時に数十万円程度の一括支払いが一般的。 |
| 管理費 | 月額30THB～150THB（約120円～約600円）/㎡程度（物件によって異なる） ※支払いは年払いが殆ど |
数万円程度（物件の専有面積により異なる） |
| 仲介手数料 | 売買価格の3%が一般的 | 売買価格400万円超の場合、「購入代金 × 3% + 6万円」が上限。 |
| 融資手数料 | ローン金額の1～3%程度 | 3万～5万円程度の定額タイプ、または借入額の2%といった定率タイプ。 |
| 保証料 | 一般的には保証料の概念はなく、頭金や担保が重要 | 借入額1000万円当たり20万円程度が目安。金利上乗せの場合、住宅ローン金利に0.2%上乗せ。 |
| 火災保険料 | 補償額により保険額が決まる。100万バーツで年間1,000～3,000バーツ（約4,000～12,000円）程度 | マンションの場合、年間3万円程度が目安。 |
| 不動産取得税 | 不動産取得税はないが、移転登録料がかかる | 土地や建物を取得した際に、固定資産税評価額 × 4%（ただし、2024年3月31日まで特例で3%）。 |
Expenses at the time of immovable sale
| Items | Thailand | Japan |
|---|---|---|
| Specific Business Tax (SBT) | 3.3% (on the higher of the sales price or property appraisal value) *Only if the ownership period is 5 years or less. | |
| Stamp duty | “0.5% (on the higher of the sales price or the assessed value of the property) *Not required if specific business tax is applicable.” |
|
| Withholding Tax | 0% - 35% (depending on taxable income) | |
| Transfer Fee ( Registration fee ) | 2% of the Land Bureau's assessed value. ( The burden is usually a folded version of 1% for the seller and 1% for the buyer.) |
Inheritance and gift taxes
| Items | Thailand | Japan |
|---|---|---|
| Inheritance tax | “If the heirs are direct ancestors or direct descendants ⇒ 5%. Others ⇒ 10%. *Only if inherited assets exceed THB 100 million ” |
|
| Gift tax | 5% on the portion exceeding THB 20 million |