Buying Property in Thailand as a Foreigner: The 2026 Guide

Reviewed by ThaiLawOnline, a licensed Thai law firm practising in Thailand since 2006. Thai lawyer of record: Wichuda Atthamethakon, LL.M., Thai Bar Licence 3149/2556.

Last updated on 15 October 2026

By Sébastien Brousseau, LL.B., B.Sc., Canadian lawyer managing law firms in Thailand since 2006. ThaiLawOnline’s Thai lawyer of record: Wichuda Atthamethakon, LL.M., Thai Bar Licence 3149/2556. Last updated 15 October 2026.

Most foreigners who come to us about property want one of three things: a condo, a house, or a piece of land. The answer is different for each, and the difference is the whole game.

• A condo unit: you can own it outright, in your own name, as long as the building’s foreign quota is not full.
• A house or other building: you can own the building itself, separately from the land, in your own name.
• Land: almost never. A foreigner can own land only in a handful of narrow cases set by statute, and most people will never qualify.

What you can do with land is hold a registered right over it: a lease, a usufruct, a superficies, a right of habitation or a sap ing sith. These are lawful and they work, but each has limits you must know before you pay.

This guide sets out what the law actually says, what changed in 2026, the routes that work, the ones that will get you into trouble, and what it costs.

Contents

• What changed in 2026
• Land: why foreigners almost never own it
• You can own the house: building ownership separate from the land
• Condominiums: full ownership within the 49% quota
• Rights over land: lease, usufruct, superficies, habitation, sap ing sith
• Married to a Thai: buying land in your spouse’s name
• Companies and nominees: the route that gets people prosecuted
• Due diligence: what to check before you pay
• Costs and taxes at the Land Office
• Three short examples
• Proposals that are not law yet
• How we can help
• FAQ
• Sources

What changed in 2026

• Reduced transfer and mortgage fees, for Thai buyers only. From 1 July 2026 to 30 June 2027, the transfer fee and the mortgage registration fee are cut from 2% and 1% to 0.01% on qualifying residential property where both the price and the appraised value are no more than 7 million baht. The buyer must be an individual of Thai nationality. If you are a foreign buyer, budget the full 2%. It still matters to you on resale, because a Thai buyer of your condo may qualify.
• Tighter company registration. Since 1 August 2026, Department of Business Development Order 2/2569 requires a company with foreign shareholding below 50%, or with a foreign authorised director, to show bank statements proving that each Thai shareholder paid for their shares from their own account. More on this under Companies and nominees.
• Nothing changed on the basics. A registered lease is still capped at 30 years. The condo foreign quota is still 49%. Proposals to change both are discussed under Proposals that are not law yet.

Land: why foreigners almost never own it

The rules are in Chapter 8 of the Land Code, sections 86 to 96 ter.

Section 86 says a foreigner may acquire land only under a treaty that gives that right, and then with the Minister’s permission. No such treaty is in force today, so in practice section 86 works as a ban.

Section 87 sets the maximum areas a foreigner could ever be allowed: for a residence, not more than 1 rai (1,600 m²) per family. The other limits (commerce, industry, agriculture and so on) are irrelevant to almost every private buyer.

That leaves a few exceptions. They are real, but narrow:

1. The 40 million baht investment route (Land Code s.96 bis). A foreigner who brings in an investment of at least 40 million baht, in a type of investment set by ministerial regulation, may acquire up to 1 rai for a residence, with the Minister of Interior’s permission. The Code itself requires that the investment be kept for at least three years and that the land be in Bangkok, Pattaya City, a municipality, or an area zoned residential under town planning law. Under s.96 ter, if you do not use the land as your residence within two years of registration, or you break the conditions, the Director-General can force a sale. Very few people use this route.
2. Inheritance as a statutory heir (Land Code s.93). A foreigner who inherits land as a statutory heir (not just as a beneficiary under a will) may keep it with the Minister’s permission, within the s.87 limits. In practice permission is very rarely granted. Without it, s.94 applies: the land must be sold within the period the Director-General sets, not less than 180 days and not more than one year, failing which the Director-General sells it. See can a foreigner inherit land in Thailand.
3. BOI-promoted companies (Investment Promotion Act B.E. 2520). A company with Board of Investment promotion may be permitted to own land for its promoted business. This is land for a factory or an office, not a holiday home.
4. Industrial estates (IEAT Act B.E. 2522, s.44). An operator in an IEAT industrial estate may be permitted by the IEAT Board to own land there for its business.
5. Petroleum concessions (Petroleum Act B.E. 2514). A concessionaire may own land needed for its operations.

If none of these fits you, and for most readers none will, forget about owning land. Look at the building, the condo, or a registered right over land instead.

Land acquired unlawfully. If a foreigner ends up holding land without a legal basis, s.94 orders it sold. If someone holds land as owner on behalf of a foreigner (a nominee), s.96 lets the Director-General sell it, and s.113 makes the nominee arrangement an offence punishable by up to two years’ imprisonment, a fine of up to 20,000 baht, or both.

Title deeds in one table

Title	What it is	Security	What a foreigner can hold
Chanote (โฉนดที่ดิน)	Full title, surveyed and marked	High	No ownership; a registered lease, usufruct, superficies, habitation or sap ing sith
Nor Sor 3 / Nor Sor 3 Gor	Certificate of use, less precise boundaries	Medium	No ownership; registered rights possible, check boundaries carefully
Sor Kor 1	Notice of possession, not a title	Low	Nothing you should rely on; avoid

A sap ing sith can only be created over land with a Chanote (or over a condo unit). More on reading a deed in how to read a Thai title deed.

You can own the house: building ownership separate from the land

This is the point most foreigners miss, and it is the most useful one in this guide. Thai law lets the land and the building on it belong to different people. A foreigner cannot own the land, but he can own the house, villa or other building standing on it, in his own name.

Why it works. Under the Civil and Commercial Code, a building is normally part of the land it stands on (s.144) and belongs to the landowner. The exception is s.146: a building put on someone else’s land by a person exercising a right over that land is not part of the land. So if you hold a proper right over the land, the house you build is yours, not the landowner’s.

The right to use: superficies (CCC ss.1410 to 1416). The cleanest way to hold that right is a superficies, which is exactly what the Code calls a right to own buildings on, above or under another person’s land (s.1410). In practice:

• It must be made in writing and registered at the Land Office, or it is not complete as a real right (s.1299). A clause buried in a lease is not the same thing.
• It can be for a fixed period of up to 30 years (renewable for up to 30 more), for the life of the landowner, or for the life of the superficiary (s.1412). A foreigner usually wants the last one.
• Unless the deed says otherwise, it can be sold and inherited (s.1411). That is the big difference from a usufruct, which always ends when its holder dies.
• When it ends, you may remove the building and restore the land, but if the landowner offers to buy it at market value you cannot refuse without a reasonable ground (s.1416). Agree the exit in the deed instead of leaving it to that section.

The building permit in your name. If you are building, apply for the permit under the Building Control Act B.E. 2522 in your own name, with the landowner’s written consent. The permit is not a title. It is evidence of who built the house, and it is strong evidence, but it should back up a registered superficies or lease, not replace it. See building permits as proof of ownership.

Buying an existing house. You can buy the building alone and register the sale of the building at the Land Office, while the land stays with the Thai owner and you take a registered superficies or lease over it at the same time. Expect the Land Office to post a public notice before registering a building-only sale, and to charge the transfer fee on the building’s appraised value.

Registration of the house. Once you live there, you can be entered in the yellow house book (Tor Ror 13) under the Civil Registration Act. Some district offices ask for things the law does not require, such as marriage to a Thai. Be patient and bring your registered right and your permit.

What a building owner does not get. You never own the land, so when the right over the land ends, your building is exposed. A house on a 30-year lease with no superficies is only as safe as that lease. Put the superficies on the title, ideally for your life, and you have the strongest position the law allows. For more, read can a foreigner own a house in Thailand and our superficies guide.

Condominiums: full ownership within the 49% quota

A condo unit is the only real estate a foreigner can own outright without special permission. Your name goes on the condominium title deed (หนังสือกรรมสิทธิ์ห้องชุด), which is the unit’s own title, not a land Chanote. You can sell it, rent it out, mortgage it and leave it in a will.

The quota. Under s.19 bis of the Condominium Act B.E. 2522, foreigners together may own no more than 49% of the total floor area of all units in the building, calculated at the time the condominium was registered. Once that 49% is taken, the next foreign buyer cannot register, whatever the developer says. Check the current foreign ratio before you pay a deposit. See the 49% foreign ownership quota and what to do when the foreign quota is full.

The money must come from abroad. Section 19(5) recognises three ways to fund the purchase: foreign currency brought into Thailand, money withdrawn from a non-resident baht account, or money withdrawn from a foreign currency account. Section 19 ter requires you to show evidence of the route at registration, for an amount not less than the price of the unit. The Department of Lands has confirmed that paying from an ordinary Thai baht account does not qualify. In practice:

• Wire the price in foreign currency from your own account abroad, in your own name.
• State in the transfer that it is for the purchase of a condominium unit, with the project name and unit number.
• Ask the receiving Thai bank, before you send anything, which document it will issue (FET form, credit advice or certificate of inward remittance) and make sure the Land Office will accept it.

See the FET form for the detail.

Off-plan. Buying from a developer before completion carries its own risks: delays, specification changes and deposits. Read off-plan condos in Thailand before you sign.

How a condo purchase works, step by step

1. Reservation. You pay a holding deposit. Unless your lawyer adds a clause making it refundable if due diligence fails, assume you will lose it if you walk away.
2. Independent lawyer. Use your own lawyer, not the developer’s. Due diligence covers the title, the seller, encumbrances, the juristic person’s accounts and the foreign quota.
3. Sale and purchase agreement. Review and amend it: completion dates, penalties, defects, and who pays which fee and tax.
4. Bring in the money from abroad as described above and keep the bank’s evidence.
5. Pay the balance at transfer, not before. That is where your title and your money change hands at the same time.
6. Register at the Land Office. You, or your lawyer with a power of attorney, attend with the seller. Bring your passport, the bank evidence and payment for the fees and taxes.
7. Update your will. A Thai will covering the unit saves your heirs a lot of time.

Rights over land: lease, usufruct, superficies, habitation, sap ing sith

These are the lawful ways to use land you cannot own. All of them must be registered at the Land Office to bind a buyer of the land, a bank or the landowner’s heirs.

Lease (CCC s.540)

A lease of land or a house is limited to 30 years. If you write a longer term, it is cut down to 30. It can be renewed, but only when the current term ends, and the new term cannot exceed 30 years from the renewal.

Renewals are not guaranteed. A “30 + 30 + 30” clause signed on day one is not a 90-year lease. In Supreme Court decision 4655/2566, a landowner granted 30 years and, the same day, promised two more 30-year terms with all the rent paid up front. The Court held this was an attempt to evade s.540, struck out the renewals, and would not even enforce them as a personal promise. The tenant was evicted. Treat the first 30 years as everything you are buying. See the 90-year lease myth and automatic renewal of a lease.

Other points:

• A lease over three years must be in writing and registered, or it can be enforced for three years only (CCC s.538).
• A registered lease survives a sale of the land; the new owner takes it subject to your lease.
• Thai courts treat a lease as a personal contract, and it may end when the lessee dies. A clause passing it to your heirs is worth writing, but do not rely on it alone.
• Longer commercial and industrial leases (over 30 and up to 50 years) exist under a separate 1999 Act, but they are for business use in specified cases, not for a private home.

More in our lease agreement guide.

Usufruct (CCC ss.1417 to 1428)

A usufruct gives you the right to use the land and buildings and to take the fruits, for example the rent if you let the house out. The Romans called these usus and fructus; Thai civil law took the idea from the same French and Roman roots.

• It can be for a fixed period of up to 30 years (renewable for up to 30 more) or for the life of the usufructuary (s.1418, applying s.1403).
• It always ends when the usufructuary dies, even if the fixed period has not run out (s.1418). It cannot be inherited.
• Unless the deed says otherwise, you can transfer the exercise of the right to someone else, but that transfer ends on your death too (s.1422).

A lifetime usufruct suits a retiree who wants to live in a house for the rest of his life. It does nothing for your children. See usufruct agreements in Thailand and usufruct against lease against superficies.

Superficies (CCC ss.1410 to 1416)

The right to own the buildings on someone else’s land, covered in detail above. Transferable and inheritable unless the deed says otherwise. For a foreigner who builds or buys a house, this is usually the most important right of all.

Right of habitation (CCC ss.1402 to 1409)

A right of habitation lets you live in a building without paying rent (s.1402). It can be for a period of up to 30 years, renewable, or for life (s.1403). It cannot be transferred, not even by inheritance (s.1404). It is simple and cheap, and it is often used for a partner or a parent who needs a secure place to live. It does not give you the fruits, so you cannot rent the house out. See right of habitation in Thailand.

Sap ing sith (Sap Ing Sith Act B.E. 2562)

A newer right, in force since late 2019. The holder may use the property, and transfer, inherit or mortgage the right, much like an owner, but for no more than 30 years (s.4). The Act has no renewal mechanism, so anything after 30 years depends on a new agreement. It must cover the whole titled plot or unit, and the land needs a Chanote. Some Land Offices still have little experience with it, so expect delays. See sap ing sith in Thailand.

The rights side by side

Right	Maximum term	Passes to heirs?	Can you sell it?	Best for
Condo ownership	Permanent	Yes	Yes	Apartment buyers
Lease	30 years; renewal only when the term ends	Not reliably	Only if the lease allows assignment	Renting land or a house long term
Usufruct	30 years or life; always ends on death	No	Only the exercise, and only until death	Retirees, lifetime use
Superficies	30 years, or life of landowner or of holder	Yes, unless excluded	Yes, unless excluded	Owning the house you build or buy
Habitation	30 years or life	No	No	Securing a home for a partner or parent
Sap ing sith	30 years, no statutory renewal	Yes	Yes	Investors wanting a transferable, mortgageable right

Married to a Thai: buying land in your spouse’s name

A Thai national married to a foreigner can buy land in their own name. The condition is that the money is the Thai spouse’s personal property (sin suan tua), not marital property (sin somros).

At the Land Office, both spouses sign a joint written declaration confirming that the funds used are the Thai spouse’s personal property alone. If the foreign spouse is abroad, the declaration is made before a Thai embassy, consulate or notary public, and the original is handed to the Land Office. The Department of Lands bases this practice on Ministry of Interior letter 0710/ว 792 of 23 March 1999. The rule applies to married and unmarried couples alike.

Understand what you are signing. You are declaring that the land is not yours and not shared. If the marriage breaks down, you should assume you will not get the land, and a claim to the money is uncertain at best.

If you want protection, the Thai spouse can grant you a registered usufruct, habitation or superficies over the land and house. Be aware that agreements between spouses during marriage can be revoked under s.1469, so take advice on how the right is granted. See usufruct for a married couple and agreements between spouses.

Companies and nominees: the route that gets people prosecuted

For years, a common way to “own” a villa was a Thai company with 51% Thai shareholders who never really invested, and a foreigner who controlled everything through preference shares or proxies. It was never lawful. Today it is being actively prosecuted.

What the law says.

• Land Code s.97: a company is treated as foreign, and cannot own land, if foreigners hold more than 49% of its registered capital or make up more than half of its shareholders.
• Land Code s.113: acquiring land as a nominee for a foreigner is an offence (up to two years, up to 20,000 baht, or both), and s.96 lets the Director-General sell the land.
• Foreign Business Act s.4: a company is foreign if foreigners hold half or more of its capital. Section 36 makes nominee shareholding an offence for both the Thai nominee and the foreigner who uses them: up to three years’ imprisonment, a fine of 100,000 to 1,000,000 baht, or both, plus a daily fine of 10,000 to 50,000 baht while it continues.

What enforcement looks like. On 11 September 2024 the Criminal Court gave judgment in Red Case A.2812/2567 against 23 defendants, Thai and foreign, over nominee arrangements built around some 60 companies in Phuket. Each defendant received a suspended sentence and a 200,000 baht fine, and the companies were ordered dissolved. We set the case out in recent crackdowns on nominees in Thailand. In 2026 the DBD added the bank-statement rule described above. See the 2026 nominee crackdown.

If you already have one. Do not panic, but do not ignore it either. There are lawful ways out, from transferring the house to a registered superficies to restructuring a genuine business. See how to restructure a 51/49 company legally.

A real company running a real business can own land, if it is genuinely Thai under s.97. BOI promotion helps a genuine business hold land for its promoted activity. Neither is a way to hold your home.

Due diligence: what to check before you pay

Most of the disasters we see could have been avoided with a few days of checking. Before you pay anything significant:

• Title: search the deed at the Land Office. Who owns it, which type of title, and whether there are mortgages, leases, servitudes, usufructs or seizures on it.
• Boundaries and access: is there legal road access? A plot with no registered right of way can be a trap. See servitudes in Thailand.
• Seller: is the seller really the owner and able to sell? For a company, check its registration and who can sign.
• Zoning and building: town planning rules, height limits, coastal and hillside restrictions, and whether the existing house has a permit.
• Condo: foreign quota, the juristic person’s accounts, unpaid common fees.
• Payment: never pay the balance before registration. For larger deals, consider an escrow account.

See our due diligence service and risks of buying property in Thailand.

Costs and taxes at the Land Office

These are paid at registration. Who pays what is a matter of agreement, so write it into the contract. The transfer fee is often split, but nothing in the law requires that.

Item	Rate	Base	Notes
Transfer fee	2%	Official appraised value	Reduced to 0.01% until 30 June 2027 for qualifying homes up to 7 million baht, Thai individual buyers only
Specific business tax (SBT)	3.3%	Higher of sale price or appraised value	Due if an individual seller sells within 5 years of acquiring, or the seller is a developer or business. Not due if the seller’s name has been in the house book for at least 1 year, or the property was inherited
Stamp duty	0.5%	Higher of sale price or appraised value	Only where SBT is not payable
Withholding tax, individual seller	Progressive	Appraised value, less a standard deduction based on years held	Capped at 20% of the sale price for non-trade property
Withholding tax, company seller	1%	Higher of sale price or appraised value
Lease registration	1%	Total rent for the whole term (plus any key money)	Plus stamp duty on the lease
Registration of a usufruct, superficies or habitation for payment	1%	Consideration	A right granted free of charge pays a flat 50 baht per plot
Mortgage registration	1%	Amount secured

Sources: Department of Lands, fees, taxes and duties manual (Ministerial Regulation No. 47 B.E. 2541 under the Land Code, and the ministerial regulation under the Condominium Act); Revenue Department, tax on the sale of real estate. Links under Sources.

After you own a property you will also face the annual land and building tax, collected by the local authority. See land and building tax exemption and property taxes in Thailand.

Three short examples

John, a condo in Bangkok. John, British, checked that the building’s foreign quota had room, wired the full price from his UK account with the unit details in the transfer, and got the bank’s evidence. His lawyer checked the title and the juristic person’s accounts before he paid more than the deposit. He paid the balance at the Land Office and registered the unit in his name.

Maria, a villa in Phuket. Maria, German, wanted a pool villa. She took a registered 30-year lease of the land and a separately registered superficies, for her life, over the villa, with the building permit in her name. She did not sign any up-front renewal promise, because after 4655/2566 that would be worth nothing. If the lease is not renewed in 30 years, she still owns the villa under her superficies.

Robert, a house in Chiang Mai. Robert, American and retired, had no children to provide for. A lifetime usufruct, registered on the title, gave him the right to live in the house and rent it out for the rest of his life, at a lower cost than a company structure and with no nominee risk. He knows the right ends on his death.

Proposals that are not law yet

Thai property news is full of announcements. Most are proposals. As of this update:

• Longer leases. There have been proposals to extend the lease maximum well beyond 30 years for foreigners. Not enacted. The cap is 30 years.
• Higher foreign condo quotas or wider foreign ownership in special zones. Discussed repeatedly. Not enacted. The quota is 49%.
• Forfeiture of nominee land. The Ombudsman recommended amending the Land Code so that nominee land is forfeited to the State rather than sold with the proceeds going to the holder. The Cabinet noted the recommendation, but no bill has been published.

Do not buy on the strength of a proposal. Buy on the law as it stands on the day you sign.

How we can help

We do this work every week, for clients in Thailand and abroad.

• A one-hour consultation, 2,000 THB, online by video call, phone, LINE or WhatsApp, in English, French or Thai. Bring your contract or title deed and we will tell you what we see. Book a consultation.
• Due diligence on a condo, house or land before you pay. See due diligence in Thailand.
• Fixed-fee property work: condo purchase package 19,900 THB, usufruct agreement 3,900 THB, property lease 4,900 THB; standalone due diligence on land or a house from 30,000 THB. Details on our condo and property lawyer page and all fixed-fee services.

If you are about to pay a deposit, talk to us first. It is much cheaper than fixing it later.

FAQ

Sources

Primary (official):

• Land Code B.E. 2497, Chapter 8, ss.86 to 96 ter, 97 and 113. Official Thai text: Office of the Council of State (Krisdika), ocs.go.th. Our English text: Land Code, Chapter 8. English translations are unofficial; the Thai text in the Royal Gazette prevails.
• Civil and Commercial Code ss.144, 146, 538, 540, 1299, 1402 to 1428: Thai Civil Code.
• Condominium Act B.E. 2522, ss.19, 19 bis, 19 ter.
• Department of Lands (dol.go.th): fees, taxes and duties; land acquisition by a Thai with a foreign spouse.
• Revenue Department (rd.go.th): tax on the sale of real estate.
• Supreme Court decision 4655/2566: our summary.

This guide is general information on Thai law as it stood on the date above. It is not legal advice for your situation. Thai law changes, and how it applies depends on your facts.