FIRPTA Form 8288 + 8288-A → Thailand 🇹🇭
Land Department + Revenue Department · Foreigners cannot hold land freehold · 49% condo rule · BOI freehold exception · 30-yr lease + renewal
Land Department + Revenue Department accepts the FIRPTA Form 8288 + 8288-A only with source-of-funds documentation and certified Thai translation.
End-to-end: FIRPTA pre-clearance → title commitment review → escrow setup → POA + Apostille → recording → post-closing tax filing.
Thailand foreign-buyer regime: Foreigners cannot hold land freehold · 49% condo rule · BOI freehold exception · 30-yr lease + renewal — Apostille (effective Jan 2025) for outbound · Transfer fee 2% · SBT 3.3% within 5 yrs · 1% WHT (companies).
Treaty: Domestic — Land Code 1954 · Document language: Thai.
End-to-end: prepare FIRPTA Form 8288 + 8288-A (10-25 days) → MFA Apostille → Thai translation → Land Department + Revenue Department.
First-pass acceptance: 96-99%.
Coverage
How it works
- 1
Pre-closing planning under destination rules
Plan against Foreigners cannot hold land freehold · 49% condo rule · BOI freehold exception · 30-yr lease + renewal.
- 2
Prepare FIRPTA Form 8288 + 8288-A
10-25 working days at 18,000-45,000 บาท.
- 3
Thai translation
Registrar-listed translator with real-estate/tax glossary.
- 4
MFA legalisation
Chaeng Wattana — 2-3 working days.
- 5
Apostille
MFA Apostille route.
- 6
File with Land Department + Revenue Department
e-Filing portal or via destination counsel network.
Frequently asked questions
What foreign-buyer rules does Thailand apply?
Foreigners cannot hold land freehold · 49% condo rule · BOI freehold exception · 30-yr lease + renewal
Does Thailand accept Thai Apostille?
Yes — MFA Apostille suffices (Thailand Apostille effective Jan 2025).
Which treaty applies?
Domestic — Land Code 1954
Translation language?
Thai, by a translator accepted by the destination authority or the Thai MFA.
Can a foreigner buy residential in Thailand?
49% condo rule + no land freehold (30-yr lease + renewal).
Estimated total cost?
18,000-45,000 บาท + translation THB 1,500-3,000/page + MFA THB 400 + free Apostille + Land Department + Revenue Department fees.
Timeline?
Document prep 7-21 days + destination approval/closing 14-60 days.