Investing in Nai Yang: Yields, Appreciation & Ownership
Who can buy, how ownership works, and the taxes and duties for buying property in Nai Yang.
Who can buy in Nai Yang
Under the Land Code, foreigners cannot own land outright. Under the Condominium Act B.E. 2522 (1979) they can own a condo unit in full freehold, provided foreign ownership stays within 49 percent of the building's total floor area and the purchase price is remitted into Thailand in foreign currency (proven by an FET form). For houses or land, foreigners use a registered 30 year lease (often 30 plus 30 plus 30) or own the building while leasing the land. Nominee company structures are illegal.
| Buyer | Permitted | Tenure | Conditions |
|---|---|---|---|
| Resident citizen | Yes | Freehold (land and buildings) | No restrictionApproval: Land Department registration |
| Foreign national, condominium | Conditional | Freehold unit | Within 49 percent foreign quota; funds remitted from abroadApproval: Land Office, FET form required |
| Foreign national, land or villa | No (freehold); leasehold yes | Leasehold up to 30 years, renewable | Cannot own land; may own building and lease landApproval: Land Office lease registration |
Thailand rule, applies in Nai Yang.
Stamp duty and registration in Thailand
On transfer at the Land Office you pay a 2 percent transfer fee on the appraised value, usually split equally between buyer and seller. The seller also pays either Specific Business Tax (3.3 percent within five years) or stamp duty (0.5 percent), plus the sale withholding tax. A 2025 fee reduction to 0.01 percent applies only to Thai nationals on lower value homes, so foreign buyers face the full rates.
| Property value | Stamp duty | Registration |
|---|---|---|
| All values | Transfer fee 2 percent of appraised value | Typically split 50/50 buyer and seller |
| Leasehold (villas, land) | Lease registration fee 1 percent of total lease value | Often split; no transfer fee |
| Thai national stimulus (under 3 million THB) | Transfer fee cut to 0.01 percent | Excludes foreign buyers |
Thailand rule, applies in Nai Yang.
Capital gains on a sale
Thailand has no standalone capital gains tax on property for individuals. Instead, profit is captured through a withholding tax calculated at the Land Office on a progressive scale tied to the appraised value and years held. Sellers also pay Specific Business Tax of 3.3 percent if selling within five years, or stamp duty of 0.5 percent if held longer. There is no simple short versus long rate; longer holding lowers the effective burden.
| Holding period | Classification | Tax rate | Indexation |
|---|---|---|---|
| Sold within 5 years | Short term | Withholding tax (progressive) plus 3.3 percent Specific Business Tax | No; Revenue Code allowance scales with years held |
| Held more than 5 years | Long term | Withholding tax plus 0.5 percent stamp duty, no SBT | No |
| Seller is a company | Corporate | 1 percent withholding of sale or appraised value, plus corporate tax | No |
Thailand rule, applies in Nai Yang.
Laws change. Always consult a licensed real estate attorney before purchasing. Consult a qualified chartered accountant for advice specific to your tax profile. Rules change; verify with a professional before you transact.
Frequently asked questions about Nai Yang
With conditions. Within 49 percent foreign quota; funds remitted from abroad
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