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Calculate specific business taxes

SBT tax 3.3% for selling real estate within 5 year, calculated from the selling price or appraised value.

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Specific Business Taxes Calculator

The Specific Business Taxes Calculator estimates an income, tax or statutory-cost estimate for the figures entered from the income, employment or business status, relevant period, allowances and current thresholds shown on the page. Replace the example values with your own specific business taxes figures and recalculate after changing an assumption. Treat it as a planning estimate and independently verify the current rule or provider terms.

Calculate specific business tax for real estate sales within 5 year at the rate of 3.3% from the selling price or appraised price.

Real estate sales information

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What is Specific Business Tax (SBT)?

Special Business Tax (SBT) is a tax according to the Revenue Code, Section 4, Sections 91/1 to 91/21. Collected from certain types of businesses that are exempt from VAT but the government still wants to collect taxes specifically.

Calculation of specific business taxes for selling real estate

  • Tax base = selling price or appraised price, whichever is higher.
  • Specific business tax = tax base × 3%
  • Local tax = Specific business tax × 10% (= Tax base × 0.3%)
  • Total = Tax base × 3.3%

Calculation example

House for sale price 3,500,000 baht, appraised price 2,800,000 baht (held less than 5 years)

  • Tax base = 3,500,000 baht (higher selling price)
  • Specific business tax = 3,500,000 × 3% = 105,000 baht
  • Local tax = 3,500,000 × 0.3% = 10,500 baht
  • Total = 115,500 baht

Formula used for calculation

Specific business tax = sales value × tax rate (Rate 0.1%−5% Depends on the type of business)

Business types that must be paid include gems, oil, tobacco, liquor, cigarettes, and other businesses as specified by law.

Calculation example

Example 1: Tobacco business, sales value 1,000,000 baht (rate 2%)

  • Sales value = 1,000,000 baht
  • Tax rate = 2%
  • Specific business tax = 1,000,000 × 2% = 20,000 baht

Example 2: Oil business, sales value 5,000,000 baht (rate 1%)

  • Sales value = 5,000,000 baht
  • Tax rate = 1%
  • Specific business tax = 5,000,000 × 1% = 50,000 baht

summarize

Some types of businesses are subject to special taxes in addition to income taxes. according to royal decree Rates vary according to product type.

refer: Revenue Department: Specific Business Tax [Update 2026]

Frequently asked questions

What is the specific business tax 3.3%?
Specific business tax is a tax that is levied on the income of certain types of businesses, such as the sale of real estate that has been held for less than 5 years at the rate of 3% plus local tax 0.3%, for a total of 3.3%, calculated from the higher selling price or appraised value.
What types of home sales are subject to specific business taxes?
Sale of real estate held no more than 5 years from the date of acquisition. Must pay specific business tax If you hold more than 5 per year, you will pay only 0.5% stamp duty instead.
What base is specific business tax calculated?
Calculated from the selling price or appraised price of the Treasury Department. Whichever is higher, using the rate 3.3% (tax 3% + local tax 0.3%)
If you sell your main residence for more than 1 years, do you have to pay specific business tax?
If your name is in the house registration for more than 1 in the year before the sale and has been held for more than 5 years, you will be exempt from specific business taxes. But if you hold it for less than 5 years, even if your name is in the house registration, you will still have to pay.
Check before using results

Summary before using this number

The calculated results are estimates for tax or expense planning. Before actually submitting, you should check the latest rates and conditions from the official agency.

  • Calculated based on the information you enter and the rate specified on the tool page.
  • Special cases may require additional evidence or conditions.
  • The final numbers may change according to actual documents and government agency announcements.
Revenue DepartmentCalculation method and references
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Disclaimer: Calculation results are only estimates. It does not constitute tax or legal advice. Please consult a tax professional for your specific circumstances.

English calculator guide

How to use the Specific Business Taxes Calculator

Use this page to test a specific specific business taxes scenario. Enter your own values in the calculator above, review the units beside each field, and recalculate after changing an assumption. The result updates the specific business taxes estimate instead of relying on a generic example.

  1. Build a baseline specific business taxes case with figures that match your situation.
  2. Run a second specific business taxes case after changing the rate, period, quantity or other key assumption.
  3. Record the difference between the two specific business taxes results and the input responsible for it.

Inputs for the specific business taxes estimate

For this specific business taxes calculation, check the income, employment or business status, relevant period, allowances and current thresholds shown on the page. The result is designed to show an income, tax or statutory-cost estimate for the figures entered, not a guaranteed provider price or official decision.

How the specific business taxes result is calculated

The calculator applies the displayed statutory rates, thresholds and allowances to the figures you enter. Reusing the same specific business taxes inputs will produce the same estimate, which makes the page suitable for controlled scenario comparisons.

Checks for a specific business taxes decision

Check the effective date and confirm current rules with the relevant Thai authority or a qualified adviser. For specific business taxes, Treat the result as an estimate for planning. Tax rules, eligibility and deduction limits can depend on the tax year and your evidence, so compare the result with current Revenue Department guidance or a qualified adviser. Because this calculation can affect an important financial, legal or health decision, independently verify the inputs and current rules before relying on the result.

Language QA
Terminology, numeric values and calculator controls checked
Calculator scope
Tax and statutory rate
Last English review
26 July 2026

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