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CGT and Any Other Tax on 2nd House Sale ?

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Searched 'CGT' on this sub-forum before posting.....nothing showed up unless it's a search error or wrong sub-forum soo...

 

Does anyone know CGT rate and any other tax on 2nd house sale by my Thai g.f that will be payable ?

House is circa 3 million if there are tax amount thresholds.

Is it correlated to personal income (the %) ?

 

2nd house owned 5+ years now. I mention 2nd house in case one can be nominated as primary residence...

 

The Thai equivalent to CGT is called specific business tax and the rate is 3.3%.

Other taxes are

Transfer fees rate= 2%  
Specific Business Tax (SBT) rate= 3.3 %  
Stamp duty rate= 0,5%*  
Withholding tax (income) rate= 1% or progressive rate**  

 

https://www.samuiforsale.com/real-estate/condominium-transfer-tax-and-fees.html#

 

  • Author
6 hours ago, Peterw42 said:

The Thai equivalent to CGT is called specific business tax and the rate is 3.3%.

Other taxes are

Transfer fees rate= 2%  
Specific Business Tax (SBT) rate= 3.3 %  
Stamp duty rate= 0,5%*  
Withholding tax (income) rate= 1% or progressive rate**  

 

https://www.samuiforsale.com/real-estate/condominium-transfer-tax-and-fees.html#

 

Ok ,so just to clarify a house that is not rented but owner occupied with the owner would attract this SBT (Special Business Tax) as well or only the other ones combined in that list ?

1 hour ago, freedomnow said:

Ok ,so just to clarify a house that is not rented but owner occupied with the owner would attract this SBT (Special Business Tax) as well or only the other ones combined in that list ?

Any property sold within 5 years attracts SBT, after 5 years there is no SBT if owner occupied, owner occupied is name in Tabian ban (blue book). Thais can only be in one blue book (1st house), so if the house is 2nd house, it attracts SBT. 

All other taxes would apply, on the land office appraised value, not the sale value.

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