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Kata Beach

Investing in Karon: Yields, Appreciation & Ownership

Who can buy, how ownership works, and the taxes and duties for buying property in Karon.

Kata Beach · edwin.11 / Wikimedia Commons (CC BY 2.0)

Who can buy in Karon

Under Thailand's Condominium Act 1979, foreigners can own condo units freehold provided total foreign ownership in a building does not exceed 49% of floor area. Foreigners cannot own land. A Foreign Exchange Transaction (FET) form proving foreign currency inflow is required.

BuyerPermittedTenureConditions
Thai CitizenYesFreeholdUnrestrictedApproval: Land registry
Foreign National (condo within 49% quota)YesFreeholdCondo units only; within 49% building foreign quotaApproval: FET form + Land Office registration
Foreign National (land or quota full)ConditionalLeaseholdLeasehold up to 30 years renewable; no direct land ownershipApproval: Land Office registration

Thailand rule, applies in Karon.

Stamp duty and registration in Phuket

Stamp duty is a tax levied on property transfers in Thailand. The rate is typically a percentage of the property's assessed value and is paid at the time of registration.

Property valueStamp dutyRegistration
Property Value2% (typically split between buyer and seller)1% (transfer fee)

Phuket rule, applies in Karon.

Capital gains on a sale

Capital gains tax in Thailand applies to profits from the sale of property. The tax rate and calculation method depend on various factors, including the holding period and the seller's status.

Holding periodClassificationTax rateIndexation
Less than 1 yearTaxed as ordinary incomeProgressive income tax rates (0-35%)Not applicable
More than 1 yearCapital GainsProgressive income tax rates (0-35%)Deductions allowed for certain expenses

Thailand rule, applies in Karon.

Always consult a licensed real estate attorney before purchase. Rules change; verify current law. Always confirm with a qualified tax professional. Rules change; verify with a professional before you transact.

Frequently asked questions about Karon

Yes. Condo units only; within 49% building foreign quota

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