{"ai_json_enabled":true,"answer":"Specific business tax can apply to certain sales of immovable property treated as commercial or profitable, subject to exemptions and fact-specific rules. If it does not apply, stamp duty may be relevant instead. The seller\u2019s acquisition date, use and legal status can affect the result. Obtain a current calculation before agreeing how costs will be shared. This is general educational information, not legal, tax or financial advice. Property structures, taxes, licences and registration practice can change or depend on the facts. Use an independent Thai lawyer and, where relevant, a qualified accountant before committing money or signing documents.","category":"Property Costs and Taxes","category_slug":"property-costs-and-taxes","confidence":"generated_from_public_sources","created_at":"2026-07-11T04:44:07+00:00","daily_publish_cap":2,"date_published":"2026-07-11","display_date":"2026-07-11","drip_status":"published_seed","freshness_warning":"Property prices, availability, construction progress, rental rules and legal requirements can change. Confirm current details with the developer, seller, property manager, Thai lawyer or qualified adviser.","id":"qa-00061-when-can-specific-business-tax-apply","image_ids":["klpg_img_0413","klpg_img_0419","klpg_img_0420","klpg_img_0423"],"json_url":"/answer/when-can-specific-business-tax-apply.json","last_updated":"2026-07-11T04:44:07+00:00","public_disclaimer":"This is general property guide information only, not legal, tax, financial or investment advice. Confirm the current position before signing documents or transferring funds.","publish_status":"published","published_at":"2026-07-11T04:44:07+00:00","question":"When can specific business tax apply?","question_intent":"manual","rss_enabled":true,"rss_pub_date":"Sat, 11 Jul 2026 04:44:07 GMT","schema_enabled":true,"site_key":"khao-lak-property-guide","slug":"when-can-specific-business-tax-apply","source":"manual","source_record_ids":[],"source_type":"manual","source_urls":["https://www.rd.go.th/english/6045.html","https://www.rd.go.th/english/37748.html"],"status":"published","tags":["manual","reviewed"]}