Stamp Duty rates by instrument type and surcharges for late payment in Thailand.
Stamp Duty is a tax levied on the execution (signing) of legal instruments (documents) in Thailand. The tax is due on the date the document is signed. Common instruments subject to Stamp Duty include lease agreements, loan agreements, share transfers, hire of work agreements and many others.
| Instrument | Rate / Amount | Party Liable |
|---|---|---|
| Lease Agreement (land, building, other constructions) | 0.10% | Lessor |
| Share Transfer Agreement | 0.10% | Transferor |
| Hire Purchase Agreement | 0.10% | Property owner |
| Hire of Work Agreement | 0.10% | Contractor |
| Loan of money / Overdraft Agreement | 0.05% (max ฿10,000) | Lender |
| Insurance Policy | 0.05% – 0.40% | Insurer |
| Power of Attorney (POA) | ฿10 – ฿30 | Grantor |
| Proxy for voting at a meeting | ฿20 – ฿100 | Grantor |
| Bill of Exchange / Promissory Note | ฿3 | Issuer |
| Cheque | ฿3 | Drawer |
| Share Certificate | ฿5 | Holder |
| Letter of Credit | 0.20% – 0.30% | Issuer |
| Government Bond | 1% | Holder |
| Memorandum of Association (MoA) | ฿200 | Promoters |
| Articles of Association (AoA) | ฿200 | Director(s) |
| Amendment to MoA or AoA | ฿50 | Director(s) |
| Partnership Agreement | ฿100 | Partners |
| Real Estate transfer receipt | 0.50% | Seller |
| Vehicle transfer receipt | 0.50% | Seller |
| Payment date (from execution date) | Surcharge |
|---|---|
| Within 15 days | None |
| 15 days – 90 days | Up to twice the Stamp Duty due, or ฿25 (whichever is higher) |
| 90 days or more | Up to five times the Stamp Duty due, or ฿25 (whichever is higher) |
Stamp Duty is due on the date the instrument is signed and must be paid within 15 days to avoid surcharges. It can be paid at any Revenue Department office or online for certain instruments.
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