Everyone who buy condo in Thailand[Pattaya] shall be responsible to pay taxes and fees.   

TAX	AMOUNT
transfer fee	2% of assessed value of the Condominium.
Stamp Duty/Fee	0.5% of the assessed value or the sale price –whichever is higher.
Specific Business Tax	3.3% of the assessed value or the sale price - whichever is higher - this will be applied to all sales by companies and to any private sales that occur within 5 years of the date of purchase.
Income Tax	This is calculated on a very complex formula based on the assessed value of the property, the length of time owned and the applicable personal income tax rate. In practice, this will work out to under 2% of the price for low to medium value properties, and up to 3% for higher value properties.