Authored by the expert who managed and guided the team behind the Thailand Property Pack
Yes, the analysis of Koh Samui's property market is included in our pack
Buying property in Koh Samui as a foreigner comes with extra costs that many first-time buyers underestimate, from Land Office taxes to villa-specific fees that don't exist in typical condo markets.
This guide breaks down every cost, tax, and fee you'll face in Koh Samui in 2026, with real numbers based on official Thai government sources and local practice.
We constantly update this blog post to reflect the latest rates and regulations affecting foreign property buyers in Koh Samui.
And if you're planning to buy a property in this place, you may want to download our pack covering the real estate market in Koh Samui.
Fact-checked and reviewed by our local expert
Daniel Rouquette 🇫🇷
CEO & Co-Founder at Villa Finder
Overall, how much extra should I budget on top of the purchase price in Koh Samui in 2026?
How much are total buyer closing costs in Koh Samui in 2026?
As of early 2026, total buyer closing costs in Koh Samui typically range from 5% to 9% of the purchase price, which on a THB 10 million property (around $285,000 or €260,000) means budgeting an extra THB 500,000 to THB 900,000 ($14,000 to $26,000, or €13,000 to €24,000).
The minimum extra budget possible for closing costs in Koh Samui is around 2% to 4% of the purchase price (THB 200,000 to THB 400,000, or $5,700 to $11,400, or €5,300 to €10,500 on a THB 10 million property), but this only happens when you buy a straightforward foreign-freehold condo with cash and negotiate for the seller to cover most taxes.
The maximum extra budget buyers should realistically plan for in Koh Samui is 10% to 15% of the purchase price (THB 1 million to THB 1.5 million, or $28,500 to $43,000, or €26,000 to €39,500 on a THB 10 million property), which is common when buying villas through leasehold or company structures with full legal due diligence.
Your closing costs in Koh Samui fall at the low end if you buy a clean-title condo with available foreign quota and pay cash, while they land at the high end if you buy a villa requiring leasehold registration, company setup, road access verification, and permit regularization.
What's the usual total % of fees and taxes over the purchase price in Koh Samui?
The usual total percentage of fees and taxes over the purchase price in Koh Samui is around 5% to 9% for most foreign buyers, though this includes both government charges and professional services.
The realistic low-to-high percentage range that covers most standard property transactions in Koh Samui is 2% at the very minimum (rare best-case scenario) up to 15% for complex villa purchases with company structures and extensive due diligence.
Government taxes and Land Office fees typically account for 1% to 3% of your total costs in Koh Samui (your share of the 2% transfer fee plus small admin items), while professional services like lawyers, banking fees, and property checks make up the remaining 1% to 6%.
By the way, you will find much more detailed data in our property pack covering the real estate market in Koh Samui.
What costs are always mandatory when buying in Koh Samui in 2026?
As of early 2026, the mandatory costs when buying property in Koh Samui include Land Office registration charges or taxes for your transaction type (whether freehold transfer or lease registration), plus banking and foreign exchange costs to transfer your funds into Thailand.
Optional but highly recommended costs in Koh Samui include full title and encumbrance checks, building permit verification, boundary surveys, and engineer inspections, which are practically essential on the island because Koh Samui has many villa properties with access road issues, easement complications, and partial titles that only surface during proper due diligence.
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What taxes do I pay when buying a property in Koh Samui in 2026?
What is the property transfer tax rate in Koh Samui in 2026?
As of early 2026, Thailand does not have a single "property transfer tax" but instead charges a 2% transfer registration fee at the Land Office, plus either a 3.3% Specific Business Tax (SBT) or a 0.5% stamp duty, with the 2% fee often split 50/50 between buyer and seller by negotiation.
There are no extra transfer taxes for foreigners buying property in Koh Samui just because of nationality, but foreigners often face different fee structures because they typically use leasehold, superficies, or company routes instead of direct freehold ownership, which changes the registration costs rather than adding a surcharge.
VAT on residential property purchases in Koh Samui is generally not a direct line item for resale transactions (where SBT or stamp duty applies instead), though VAT can appear in developer or new-build contexts where it is usually priced into the purchase amount rather than added as a surprise.
Stamp duty in Koh Samui applies at 0.5% when the Specific Business Tax does not apply to the transaction, and for lease registrations, stamp duty is calculated based on the total rent and key money over the lease period according to the Revenue Department's schedule.
Are there tax exemptions or reduced rates for first-time buyers in Koh Samui?
Thailand sometimes introduces temporary fee reductions for certain price bands or buyer categories, but as of early 2026 you should not assume you qualify for any first-time buyer exemption unless your lawyer confirms the current Ministry and Land Office notices match your exact transaction details.
If you buy property through a company instead of as an individual in Koh Samui, the Land Office transfer fee and SBT or stamp duty mechanics still apply similarly at transfer, but you will face ongoing accounting and tax compliance costs including annual filings and potentially audits.
There is often a practical tax difference between buying new-build versus resale property in Koh Samui because developers structure sales differently and may bundle taxes into package pricing, so you should always demand a clear fee sheet stating exactly who pays the 2% transfer fee and any SBT or stamp duty allocation.
Documentation requirements for any exemptions in Koh Samui are deal-specific and change with government policy, which is why you need your lawyer to verify eligibility against current regulations rather than relying on general information.
We did some research and made this infographic to help you quickly compare rental yields of the major cities in Thailand versus those in neighboring countries. It provides a clear view of how this country positions itself as a real estate investment destination, which might interest you if you’re planning to invest there.
Which professional fees will I pay as a buyer in Koh Samui in 2026?
How much does a notary or conveyancing lawyer cost in Koh Samui in 2026?
As of early 2026, lawyer fees for property conveyancing and due diligence in Koh Samui range from THB 50,000 to THB 200,000 or more ($1,400 to $5,700, or €1,300 to €5,300), with simple condo resales at the lower end and complex villa transactions with leasehold structures and permit issues at the higher end.
Lawyer fees in Koh Samui are typically charged as flat rates based on transaction complexity rather than as a percentage of the property price, though some firms may quote differently for very high-value properties.
Translation and interpreter services for foreign buyers in Koh Samui cost around THB 2,000 to THB 10,000 ($57 to $285, or €53 to €265) for basic document translation and interpretation on transfer day, with certified translations or multi-day processes costing more.
A tax advisor is often not necessary for a simple buy-and-hold in Koh Samui, but if you plan to rent out the property, run short-term lets, or buy through a company, you should budget THB 10,000 to THB 50,000 ($285 to $1,400, or €265 to €1,300) for an initial tax consultation and filing setup.
We have a whole part dedicated to these topics in our our real estate pack about Koh Samui.
What's the typical real estate agent fee in Koh Samui in 2026?
As of early 2026, the typical real estate agent commission in Koh Samui is around 3% of the sale price, which on a THB 10 million property equals THB 300,000 ($8,500 or €7,900).
In Koh Samui, the seller most commonly pays the agent commission, but in the island's foreigner-focused market segments you may encounter buyer-side service fees when agents act as buyer concierges, so you should always clarify fee arrangements in writing before engaging an agent.
The realistic low-to-high range for agent fees in Koh Samui runs from around 2% to 5% depending on exclusivity arrangements, the level of service provided, and whether both buyer and seller agents are involved in the transaction.
How much do legal checks cost (title, liens, permits) in Koh Samui?
Legal checks including title search, liens verification, and permits review in Koh Samui cost around THB 30,000 to THB 110,000 ($850 to $3,100, or €790 to €2,900) when itemized separately, though many lawyers bundle these into their overall conveyancing fee.
Property valuation fees in Koh Samui typically cost THB 5,000 to THB 20,000 ($140 to $570, or €130 to €530) for personal comfort valuations, with bank-required mortgage valuations sometimes costing more for complex hillside villas.
The most critical legal check that should never be skipped in Koh Samui is the full title and encumbrance search combined with access road verification, because the island has many properties with easement complications, disputed boundaries, and informal road arrangements that only surface during proper investigation.
Buying a property with hidden issues is something we mention in our list of risks and pitfalls people face when buying real estate in Koh Samui.
Get the full checklist for your due diligence in Koh Samui
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What hidden or surprise costs should I watch for in Koh Samui right now?
What are the most common unexpected fees buyers discover in Koh Samui?
The most common unexpected fees buyers discover in Koh Samui include private road and easement contributions, private water delivery or well system costs, estate and managed-villa fees for security and landscaping, retaining wall and drainage repairs on hillside properties, and condo one-offs like sinking funds and advance common fees.
Unpaid property taxes or debts can potentially transfer with a property in Koh Samui, which is why you should have your lawyer confirm that all local taxes and fees tied to the property are cleared before transfer, and for condos, that the juristic person confirms no arrears on the unit.
Scams with fake listings and fake fees do occur in Koh Samui's high-foreigner market, with common patterns including "reservation fees" paid to personal accounts, fake urgency around foreign quota or Land Office slots, and pressure to skip legal review, so you should always verify agent credentials and never pay to unverified accounts.
Fees usually not disclosed upfront in Koh Samui include banking foreign exchange spreads and wire transfer fees (which you only feel when funds land), condo juristic person fees like sinking funds and advance maintenance, and power of attorney plus translation costs if you cannot attend transfer day in person.
In our property pack covering the property buying process in Koh Samui, we go into details so you can avoid these pitfalls.
Are there extra fees if the property has a tenant in Koh Samui?
Extra fees when buying a tenanted property in Koh Samui include lease assignment or registration costs if you take over a registered lease (with Land Office registration and stamp duty potentially applying), plus you need to handle the security deposit transfer at closing, which is not a tax but real cash you need available.
When purchasing a tenanted property in Koh Samui, the buyer typically inherits the existing lease agreement and must honor its terms until expiration, including any guaranteed rental contracts that may have their own admin or termination fees in the fine print.
Terminating an existing lease immediately after purchase in Koh Samui is generally not possible if the tenant has a valid registered lease, so you should factor in the remaining lease period when planning your use of the property.
A sitting tenant in Koh Samui can affect the property's market value in both directions: it may reduce your negotiating power if you want vacant possession, but it can also be attractive if the property comes with proven rental income and an established guest history.
If you want to optimize your rental strategy, you can read our complete guide on how to buy and rent out in Koh Samui.
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Which fees are negotiable, and who really pays what in Koh Samui?
Which closing costs are negotiable in Koh Samui right now?
The most negotiable closing costs in Koh Samui include who pays the 2% transfer fee (often split 50/50 but fully negotiable), whether the buyer takes any share of the Specific Business Tax or stamp duty (many deals keep these seller-side but it is not guaranteed), and agent fee allocation if the agent acts on your behalf.
Closing costs that are fixed by law and cannot be negotiated in Koh Samui include the government-set tax rates themselves, meaning you cannot negotiate the percentage with the Land Office, and you can only minimize your bank's foreign exchange spread by shopping different banks or transfer methods.
The typical discount or reduction buyers can realistically achieve on negotiable fees in Koh Samui is getting the seller to cover more of the Land Office costs, which can shift 1% to 3% of the purchase price off your budget, especially in a slower market or when buying older inventory.
Can I ask the seller to cover some closing costs in Koh Samui?
The likelihood that a seller will agree to cover some closing costs in Koh Samui is moderate to high, especially for foreign buyers facing extra administrative costs, though success depends on market conditions and how motivated the seller is.
Sellers in Koh Samui are most commonly willing to cover all Land Office taxes and fees (leaving the buyer only lawyer and banking costs), maintain the 50/50 split on the transfer fee, and pay the full agent commission which is the standard baseline in most transactions.
Sellers in Koh Samui are more likely to accept covering closing costs when inventory sits longer on the market, when the property needs repairs or has title complications, or when the buyer makes a quick, clean offer with proof of funds.
Is price bargaining common in Koh Samui in 2026?
As of early 2026, price bargaining is common and expected in Koh Samui, especially on resale villas and older inventory where sellers often list with negotiation room built into the asking price.
Buyers in Koh Samui typically negotiate 5% to 12% below asking price on resale villas (with bigger discounts when drainage, structural, or access issues exist), while condo and new-build discounts are usually 2% to 7% but often appear as free furniture, fee absorption, or rental guarantees rather than headline price cuts.
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What monthly, quarterly or annual costs will I pay as an owner in Koh Samui?
What's the realistic monthly owner budget in Koh Samui right now?
The realistic monthly owner budget in Koh Samui ranges from around THB 5,000 to THB 50,000 ($140 to $1,400, or €130 to €1,300) depending heavily on whether you own a condo or a villa in a managed estate.
The main recurring expense categories in Koh Samui include common area or maintenance fees for condos, utilities like electricity, water, and internet, and for villas, pool and garden maintenance, pest control, security or estate fees, and private water delivery.
The realistic low-to-high range for monthly owner costs in Koh Samui runs from around THB 5,000 to THB 15,000 ($140 to $430, or €130 to €395) for a modest condo with low occupancy, up to THB 30,000 to THB 50,000 or more ($850 to $1,400, or €790 to €1,300) for a larger villa with pool, garden, security, and full estate services.
The monthly cost that varies most in Koh Samui is electricity, because air conditioning use in the tropical climate can swing your power bill dramatically depending on how often you or your guests occupy the property.
You can see how this budget affect your gross and rental yields in Koh Samui here.
What is the annual property tax amount in Koh Samui in 2026?
As of early 2026, the annual property tax (Land and Building Tax) in Koh Samui for residential properties is typically in the range of 0.02% to 0.1% of the assessed value, which on a property assessed at THB 10 million means roughly THB 2,000 to THB 10,000 per year ($57 to $285, or €53 to €265).
The realistic low-to-high range for annual property taxes in Koh Samui depends on assessed value and use classification, with many owner-occupied residences paying very little due to exemptions, while higher-value investment properties or those registered for commercial use pay more toward the upper end of the rate bands.
Property tax in Koh Samui is calculated based on appraised value and the property's use classification under the Land and Building Tax Act, with residential properties taxed at lower rates than commercial or vacant land, and the local authority determines the assessed value.
Exemptions and reductions are available for certain property owners in Koh Samui, particularly for owner-occupied residences below certain value thresholds, though the exact application depends on how the property is registered and used according to local authority assessment.
We created this infographic to give you a simple idea of how much it costs to buy property in different parts of Thailand. As you can see, it breaks down price ranges and property types for popular cities in the country. We hope this makes it easier to explore your options and understand the market.
If I rent it out, what extra taxes and fees apply in Koh Samui in 2026?
What tax rate applies to rental income in Koh Samui in 2026?
As of early 2026, rental income in Koh Samui is taxed under Thailand's progressive personal income tax system with marginal rates ranging from 0% to 35% depending on your total taxable income.
Landlords in Koh Samui can deduct expenses from rental income, with Thailand typically allowing either standard deductions based on income category or actual expenses in some contexts, though the optimal approach depends on your specific situation and is worth a targeted tax consultation.
The realistic effective tax rate range after deductions for typical landlords in Koh Samui varies widely, but many smaller-scale landlords land in the 5% to 20% effective range after applying available deductions, while high earners with significant rental portfolios may reach the upper brackets.
Foreign property owners in Koh Samui do not automatically pay a different rental income tax rate than residents, but tax treatment depends on residency status, tax treaty provisions between Thailand and your home country, and how you structure your ownership.
Do I pay tax on short-term rentals in Koh Samui in 2026?
As of early 2026, short-term rental income in Koh Samui is still taxable as income, but properties rented for stays under 30 days also face regulatory scrutiny under Thailand's hotel licensing requirements, which can create additional compliance costs or legal exposure.
Short-term rental income is not taxed at a different rate than long-term rental income in Koh Samui from a pure tax perspective, but the practical cost implications differ because short-lets involve higher management, cleaning, and turnover costs, plus potential licensing fees if you need to operate legally as a hospitality business.
By the way, we've written a blog article detailing what are the current best areas to invest in property in Koh Samui.
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If I sell later, what taxes and fees will I pay in Koh Samui in 2026?
What's the total cost of selling as a % of price in Koh Samui in 2026?
As of early 2026, the total cost of selling a property in Koh Samui typically ranges from 3% to 10% of the sale price, depending on which taxes apply and how costs are negotiated with the buyer.
The realistic low-to-high percentage range for total selling costs in Koh Samui runs from around 3% to 4% in the best case (stamp duty applies, minimal agent involvement) up to 8% to 10% when Specific Business Tax applies and you pay a full agent commission.
The specific cost categories that make up selling expenses in Koh Samui include your share of the 2% transfer fee, either Specific Business Tax at 3.3% or stamp duty at 0.5%, withholding tax collected at the Land Office, agent commission typically around 3%, and any legal fees for the transaction.
The single largest contributor to selling expenses in Koh Samui is usually the Specific Business Tax at 3.3% if you sell within five years of acquisition, or the agent commission at around 3% if you sell after the SBT period has passed and only stamp duty applies.
What capital gains tax applies when selling in Koh Samui in 2026?
As of early 2026, Thailand does not have a separate "capital gains tax" for individuals selling property in Koh Samui, but instead handles gains through income tax and withholding tax mechanisms that are calculated and collected at the Land Office when you transfer the property.
Exemptions to capital gains taxation in Koh Samui depend on specific tax rules and seller circumstances rather than a single exemption category, with factors like holding period, registration details, and whether you sell as an individual or through a company affecting the outcome.
Foreigners do not pay a special additional capital gains tax when selling property in Koh Samui just because of nationality, though the tax outcome depends on ownership structure (condo freehold versus leasehold versus company) and whether SBT or withholding tax applies to your transaction.
The gain in Koh Samui is generally calculated based on the sale price compared to acquisition cost, with the withholding tax computed using official formulas at the Land Office that factor in holding period and sometimes allow for adjustments, though the exact calculation is situation-specific.
We made this infographic to show you how property prices in Thailand compare to other big cities across the region. It breaks down the average price per square meter in city centers, so you can see how cities stack up. It’s an easy way to spot where you might get the best value for your money. We hope you like it.
What sources have we used to write this blog article?
Whether it's in our blog articles or the market analyses included in our property pack about Koh Samui, we always rely on the strongest methodology we can … and we don't throw out numbers at random.
We also aim to be fully transparent, so below we've listed the authoritative sources we used, and explained how we used them and the methods behind our estimates.
| Source | Why It's Authoritative | How We Used It |
|---|---|---|
| Thailand Revenue Department - Stamp Duty Schedule | Official Thai tax authority schedule for stamp duty rates. | We used it to anchor the official stamp duty basis for leases and transfers. We then translated that into what buyers actually pay at the Land Office. |
| Thailand Revenue Department - Specific Business Tax | Official explanation of the SBT regime from the tax authority. | We used it to validate that SBT is a distinct tax category. We then cross-checked the real estate sale trigger rules with legal sources. |
| Fiscal Policy Office - Land and Buildings Tax Act | Government-hosted English text of Thailand's property tax law. | We used it as the authoritative base for annual land and building tax. We then triangulated rate bands using respected legal commentary. |
| Government Housing Bank - Land Sale Taxes Explainer | State-owned bank's practical guide built for Thai homebuyers. | We used it to cross-check the Land Office fee and tax menu. We then used it to sanity-check our buyer budget ranges. |
| Tilleke & Gibbins - Land and Building Tax Act Explainer | Top-tier Thai law firm summarizing how the Act works. | We used it to interpret the government Act in buyer-friendly terms. We then stress-tested against other sources to avoid oversimplifying. |
| Frank Legal & Tax - Sale Taxes and Fees Explainer | Specialist Thai legal practice mapping Land Office taxes clearly. | We used it to confirm the SBT or stamp duty rule. We then used it to explain who typically pays what in negotiations. |
| Forbes & Partners - Transfer Cost Breakdown | Recently updated practitioner guide aligned with official rates. | We used it to cross-check typical closing ranges people see. We then flagged common foreign-buyer pitfalls. |
| Kasikornbank - Rates and Fees Hub | Major Thai bank publishing its own fee and rate schedules. | We used it to justify budgeting for banking FX spreads and transfer fees. We then expressed the impact as a practical percentage range. |
| C9 Hotelworks - Samui Property Market Update | Well-known Thailand property research firm with island data. | We used it to tailor advice to Koh Samui's villa-heavy market. We then highlighted Samui-specific cost surprises like estate roads and private utilities. |
| RE/MAX Thailand - Commission Explainer | Major brokerage explaining how commissions work in Thailand. | We used it to establish the standard agent fee baseline. We then adapted it for Koh Samui's foreigner-focused market dynamics. |
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