"Bump"
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Har liknande bekymmer och försökte hitta något i Bikers länk.
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Property Taxes
There are different taxes for different types of property transactions in Thailand.
Renting of movable property is subject to house and land tax at the rate of 12.5 percent of the annual rental value of the property. In addition, if the lessee is a corporate entity, the lessee is required to deduct income tax at the source of 5 percent on rental payments. Letting of movable property is not subject to VAT.
For the sale of property by a corporate entity or individual, there are four types of taxes involved:
- if the seller is a company the withholding tax is 1 percent, based on the actual sale price or the appraisal value, whichever is higher. If the seller is an individual, the withholding tax is quite complicated and there are more details below.
- specific business tax of 0.11 percent, based on the actual sale price or the appraisal value, whichever is higher. The specific business tax is normally 3.3 percent but has been reduced to 0.11 percent from 29 March 2008 to 28 March 2010 as a temporary tax incentive to boost the economy
- a transfer fee of 0.01 percent, based on the value of the property transferred as appraised by the land office regardless of actual price. The transfer fee is normally 2 percent but has been reduced to 0.01 percent from 29 March 2008 to 28 March 2010 as a temporary tax incentive to boost the economy
- individual and corporate sellers are subject to stamp duty unless they have already paid the specific business tax in which case they will be exempt
Where an individual sells immovable property, they must pay income tax calculated at progressive rates of 10 to 37 percent on any gain arising, regardless of whether the individual acquired the property by way of inheritance, gift from another person (free of any consideration) or purchase (but without any commercial intention to sell the property at a later date).
However, if the seller acquired the immovable property by way of inheritance or gift (free of any consideration), then the permitted rate of expenditure that can be deducted against tax is fixed at 50 percent, and a seller who acquired immovable property either with or without commercial intention will be entitled to varying rate of deduction according to the number of years the property was owned by that seller before sale.
Below is the schedule of permitted deduction according to the number of years owned an individual seller:
Years owned Permitted deduction192%284%377%471%565%660%755%850%
An individual seller who acquired immovable property by any of the methods mentioned above will normally be subject to withholding tax on income from the sale of the immovable property, but at the maximum withholding tax rate of 20 percent of the sale price.
However, an individual seller who acquired immovable property by way of inheritance, gift (free of consideration) or any without commercial intention, and withholding tax has been deducted upon sale of that property, the seller has a choice: they can treat this payment of withholding tax as final tax due on the transaction, or include this income with all other income derived by the seller in that year when he completes his tax return.
Note that the method of calculation of withholding tax on income from sale of immovable property is different from that used normally. If chosen, allowances will not be taken into account, and the income tax threshold of Baht 150,000 will not apply. On the other hand, if the seller decides to aggregate the income from property sale with all other income, then the exemption for the first 150,000 Baht of income will normally apply.
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Skatter är svårt och skatteregler på främmande språk, dessutom i Thailand, känns ännu svårare. Vore väldigt tacksam om någon hade en ungefärlig siffra på vad man får betala i "stämpelskatt" när man köper en rai jordbruksmark.
Kan det vara det rödmarkerade avsnittet som gäller - 0,01%?
Låter för bra för att vara sant! 
