Buying · Sap-ing-sit

Sap-Ing-Sit Fees in Thailand: Establishment, Transfer, Mortgage and Cancellation

Last checked 8 October 2026 · 3 min read · English

First identify the transaction: establishing a new right, receiving an existing one, mortgaging it or cancelling it. Applying ordinary land ownership transfer costs to every step can produce an incorrect budget.

This guide explains the 2020 ministerial fee regulation located on the Department of Lands website. It is not a quotation for a particular transaction. ^[3] For the right itself, see What Is Sap-Ing-Sit?.

Main rates

These are principal rates. They exclude ancillary application and document charges, other expenses, taxes and private service fees. Not every item applies to every transaction. ^[3]

Establishment and resale are different steps

Establishment and issuing the certificate are separate charges. One establishment fee of THB 20,000 plus one certificate fee of THB 10,000 totals THB 30,000 for those two items alone. This is not an all-inclusive figure.

When acquiring an existing right, check the transfer charges and related items rather than automatically adding another establishment fee. A replacement certificate fee is not a charge every buyer necessarily incurs.

Calculation examples

For a capital-value transfer with a truthfully declared value of THB 5,000,000, the 2% registration fee is THB 100,000. For a mortgage capital value of THB 2,000,000, the 1% registration fee is THB 20,000. These examples calculate individual items, not total transaction costs.

Do not replace the regulation's stated basis with a sale-price or official-appraisal formula borrowed from a different transaction without verification. The declared value must be truthful. ^[3]

Gifts and inheritance are not automatically “no capital value”

“Capital value” here refers to the Thai registration category ทุนทรัพย์. It does not simply mean that money changes hands.

The regulation includes transfers for consideration, without consideration and by inheritance within the capital-value transfer category. The absence of a purchase payment therefore does not, by itself, justify applying the THB 1,000 rate. Ask the Land Office to confirm the transaction category and value basis. ^[3]

For procedure, see Transferring Sap-Ing-Sit and Inheriting Sap-Ing-Sit.

Separate registration fees from taxes and professional costs

Registration fees do not represent all taxes. Tax treatment depends on the transferor, facts, transaction structure and applicable tax law. Do not automatically apply the full tax package for a sale of land ownership. This guide does not prescribe a universal tax rate.

Before registration, obtain an itemized estimate naming each charge, its basis, amount and payer. Include legal, translation, inspection and agreed service costs. The Department's establishment manual also lists ancillary items according to property type; read it alongside the regulation and the Land Office's transaction estimate. ^[4]

Frequently asked questions

Is THB 30,000 the complete cost? No. In the example, it covers only one establishment and one certificate.

Do residential transfer-fee reductions automatically apply? No such assumption should be made. Check the specific measure's scope and eligibility.

Use The Pre-payment Checklist and return to Foreign Property Ownership in Thailand for the wider context.

Sources

• พระราชบัญญัติทรัพย์อิงสิทธิ พ.ศ. 2562 / Sap-Ing-Sit Act 2019
• กรมที่ดิน: รวมคำถามคำตอบ บททรัพย์อิงสิทธิ ข้อ 7–8 / Department of Lands: Sap-Ing-Sit questions 7–8
• กฎกระทรวงค่าธรรมเนียมทรัพย์อิงสิทธิ พ.ศ. 2563 / Ministerial Fee Regulation 2020
• กรมที่ดิน: คู่มือประชาชนการก่อตั้งทรัพย์อิงสิทธิ / Department of Lands: establishment manual

General information. Verify registration, documents and transaction-specific facts before proceeding. General information, not legal or tax advice. Kathy & Co. is a real estate agency, not a law firm; this article has not been reviewed by a lawyer. Confirm your transaction with the competent Land Office and an independent Thai lawyer.