Yes, on all purchase/sale of property in Thailand there is a stamp Duty of 0.5%, a transfer fee of 2%, a business tax of 3.3% levied against an owner who has been in registered possession of the property less than 5 years, and withholding tax of 1% of the Government price or the declared value whichever is the higher. There is no Capital Gains Tax in Thailand, There are no set rules on who pays these fees and taxes, and it is just another part of the bargaining process, as with all the other costs of the transfer of ownership.