Selling property in Thailand while residing abroad is a common necessity for international investors and expats. In 2026, the process is well-established but strictly procedural. Because Thailand operates under a Civil Law system with specific protections for its land and currency, a remote sale requires more than just a digital signature. It requires a “Legal Triple-Play”: a correctly notarized Power of Attorney, a valid Foreign Exchange Transaction (FET) certificate, and a precise tax calculation at the Land Department.
Whether you are selling a freehold condominium in Bangkok or a leasehold villa in Phuket, this guide provides the master blueprint for navigating a Thai property disposal without ever boarding a plane.
Phase 1: The “Gold Standard” – Selling a Freehold Condominium
For foreigners, the most straightforward property to sell is a Freehold Condominium. Under the Thai Condominium Act, non-residents can own 100% of a unit in their own name, provided the building maintains its 49% Foreign Quota.
1. The Critical “Foreign Quota” Verification
Before you list your property, your agent must confirm with the Condominium Juristic Person (CJP) that your unit is indeed within the foreign quota. If you are selling to another foreigner, they can only take over the title if the 49% limit hasn’t been breached. If you sell to a Thai national, the unit “exits” the foreign quota, which is a simpler process but may affect your future buyer pool.
2. The Debt-Free Certificate
The Land Office will not transfer a title unless you provide an original “Non-Debt Certificate” issued by the CJP. This document proves that all common area fees (sinking funds, monthly maintenance, and special levies) are paid in full. As a remote seller, you must coordinate with your building manager to have this issued shortly before the closing date, as these certificates often have a limited validity of only 7 to 15 days.
Phase 2: Remote Authority – The Power of Attorney (Tor Dor 21)
The Land Department in Thailand is famously specific about paperwork. You cannot use a generic “General Power of Attorney” from your home country.
1. Use the Standard Form (Tor Dor 21)
To sell property remotely, you must use the official Land Department form, known as the Tor Dor 21. It is written in Thai, and while you can sign a version with an English translation, the Thai text is what the Land Officer will scrutinize.
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The Content: The form must specify exactly what the “Attorney-in-Fact” (your representative) is authorized to do: sell the unit, receive payment, and pay taxes.
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The Precision: Any misspelling of your name or passport number, or even using a different colored ink than the witnesses, can lead to a rejection.
2. The Notarization and Legalization Loop
Signing the form is only the first step. To make it valid in Thailand:
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Notary Public: Sign the Tor Dor 21 in front of a Notary Public in your home country.
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Authentication: Have the Notary’s signature authenticated by your local government (e.g., the Foreign Office in the UK or the Secretary of State in the US).
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Thai Embassy/Consulate: The final and most crucial step is Legalization by the Royal Thai Embassy or Consulate in your country. They will apply a seal that the Thai Land Department recognizes.
Phase 3: The Tax Breakdown – Withholding and Transfer Fees
In Thailand, taxes are paid at the Land Office on the day of the transfer. Unlike the US or UK, where you might settle up with the tax man at the end of the year, the Thai government collects its share “at the counter.”
1. Transfer Fee (2%)
The official registration fee is 2% of the government-appraised value (not necessarily the sale price). Traditionally, this is split 50/50 between buyer and seller, though this is entirely negotiable.
2. Specific Business Tax (3.3%) vs. Stamp Duty (0.5%)
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SBT (3.3%): If you have owned the property for less than five years, you must pay a 3.3% Specific Business Tax on the sale price or appraised value (whichever is higher).
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Stamp Duty (0.5%): If you have held the property for five years or more, you are exempt from SBT and instead pay a much lower 0.5% Stamp Duty.
3. Withholding Tax (WHT)
For individual sellers, WHT is calculated on a progressive scale based on the appraised value and the number of years you have owned the property. It generally ranges from 1% to 3% of the appraised value.
Phase 4: Repatriating Funds – The FET Certificate
One of the biggest risks for remote sellers is the inability to get their money out of Thailand once the sale is complete. This hinges on the Foreign Exchange Transaction (FET) certificate (formerly known as the Tor Tor 3).
1. The Original FET
When you first bought the property, you (should) have received an FET form from your Thai bank proving that the funds came from overseas in a foreign currency. You will need a copy of this original FET to repatriate your sales proceeds. #### 2. Moving Money Out in 2026 Under the 2026 regulations, to wire your sales proceeds back home, your Thai bank will require:
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The Sale Agreement stamped by the Land Office.
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The Tax Receipts issued by the Land Office.
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Evidence that the original purchase money was brought into Thailand (the original FET).
Without these, the bank may block the outward transfer or subject it to heavy withholding. As a remote seller, ensure your representative collects every single original receipt from the Land Officer on closing day.
Phase 5: The “Exit” – Dealing with Leaseholds and Companies
If you are selling a villa or land held via a Leasehold or a Thai Limited Company, the process shifts.
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Leasehold: You are essentially “assigning” the remainder of your 30-year lease to a new buyer. This requires the consent of the freeholder (the landlord) and is registered on the back of the Title Deed (Chanote).
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Company Sale: Often, sellers “sell the company” that owns the property. In 2026, the Thai government has increased scrutiny on “nominee” structures. It is vital to have a specialized accountant audit the company’s books before the sale to ensure all annual filings are up to date, or the buyer’s due diligence will kill the deal.
Phase 6: Managing the Transaction Flow
The typical Thai “closing” takes 30 to 60 days from the signing of the Sale and Purchase Agreement (SPA).
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Deposit: The buyer usually pays a 10% non-refundable deposit. For a remote sale, this should be held in an Escrow Account or with a reputable law firm.
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Appraisal: The Land Office uses its own internal “Appraised Value” for tax purposes. Your agent should find this number out early so you can calculate your exact net proceeds.
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The Closing Day: Your “Attorney-in-Fact” meets the buyer at the local Land Office. They exchange a Cashier’s Cheque for the signed title deed.
Pro Tip: In Thailand, the buyer typically pays via a Cashier’s Cheque. As a remote seller, you must ensure your representative has clear instructions to deposit this cheque into your Thai bank account immediately, from which you can then initiate the international wire.
Summary Checklist for Remote Sellers in Thailand
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[ ] Confirm Foreign Quota: Ensure the unit can be sold to another foreigner.
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[ ] Request Non-Debt Certificate: Coordinate with the building manager.
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[ ] Execute Tor Dor 21: Sign, Notarize, and Legalize at the Thai Embassy.
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[ ] Locate Original FET: Essential for moving money back to your home country.
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[ ] Calculate Taxes: Determine if you are liable for the 3.3% SBT or the 0.5% Stamp Duty.
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[ ] Appoint a Reputable Lawyer: Do not rely solely on the agent; you need someone to check the Cashier’s Cheque and handle the bank wire.
Selling in Thailand from overseas is a “Paperwork Marathon.” By securing your Legalized Power of Attorney and original purchase records early, you can navigate the Land Department’s requirements with ease.
