First let me say that it is between seller and buyer to negotiate who pays what in regards to taxes when transferring property or land in Thailand. The norm back in 2007 was that both seller and buyer shared the cost equally of property taxes in transfering a property, however as there are no absolute laws in Thailand concerning the transfer of property and how the costs are bourne; the norm since the above date are as follows which is generally accepted:

TAX	WHICH PARTY NORMALLY PAYS	AMOUNT
Transfer fee	Buyer	2% of registered value
Stamp Duty	Seller	0.5% of registered value
Withholding Tax	Seller	1% of appraised value
Business Tax	Seller	3.3% of appraised value

TAX AND COST CALCULATION FOR TRANSFERRING PROPERTY IN THAILAND

Example of how to Calculate Taxes and Costs:

1. Suppose that the government assessed price is Baht 50,000 per Sq.m.

2. All areas are 100 Sq.m.

3. The total assessed price is Baht 5,000,000

4. Actual selling price is 6,000,000

5. The Seller possessed this property for 3 years

1. Withholding Taxes

The government assessed price = 5,000,000 Baht
Deduction with the expense of possession for 3 years for 77% = 3,850,000

Balance = 1,150,000 (5,000,000 – 3,850,000)
Divided by the 3 year of possession
Balance = 383,333.33 (1,150,000/3)
Taxation on progression rate
1 to 80,000 = exempt
80,001 – 100,000 = 5% (1,000)
100,001 383,333.33 = 10% (28,333.23)
Total = 29,333.23 (1,000 + 28,333.23)
Multiply by the year of possession = 87,999.69 (29,333.23 x 3)

In this case withholding tax is Baht 87,999.69 (A)

2. Government Fee for Transfer

Is 2% based on the government assessed price so 5,000,000 x 2% Balance = 100,000

Transfer fee is 100,000 (B)

Total expenses are: Baht 385,999.69 (A+B+C)

Above examples courtesy of Siam Legal http://www.siam-legal.com