Stamp Duty is a tax levied on the execution (i.e. signing date) of instruments (i.e. legal documents) according to the nature of the instrument and at the following rates:
Instrument No. & Type | Stamp Duty | Person 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% but capped at ฿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 | ฿3 | Issuer |
Promissory Note | ฿3 | Issuer |
Bill of Lading | ฿2 | Issuer |
Share Certificate | ฿5 | Holder |
Government Bond | 1% | Holder |
Cheque | ฿3 | Drawer |
Receipt for interest bearing deposit in a bank | ฿5 | Depositor |
Letter of Credit | 0.20% – 0.30% | Issuer |
Traveler’s cheque | ฿3 | Issuer |
Receipt for carriage of goods | ฿1 | Issuer |
Guarantee | ฿1 – ฿10 | Guarantee |
Pawn Broking | ฿1 | Pledgee |
Warehouse receipt | ฿1 | Issuer |
Delivery Order | ฿1 | Issuer |
Agency Agreement | ฿10 – ฿30 | Principal |
Arbitrator’s remuneration | 0.10% | Arbitrator |
Duplicate or counterfoil of an instrument | ฿1 – ฿5 | As per original |
Memorandum of Association (MoA) for a limited company | ฿200 | Promoters |
Articles of Association (AoA) for a limited company | ฿200 | Director(s) |
Amendment to MoA or AoA | ฿50 | Director(s) |
Partnership Agreement | ฿100 | Partners |
Government Lottery receipt | 0.50% | Issuer |
Real Estate transfer receipt | 0.50% | Seller |
Vehicle transfer receipt | 0.50% | Seller |
Payment date (from the execution date of the instrument) | Surcharge |
≤ 15 days | none |
15 days – 90 days | Up to twice the amount of Stamp Duty due or ฿25, whichever is higher |
≥ 90 days | Up to five times the amount of Stamp Duty due or ฿25, whichever is higher |