Stamp Duty

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. & TypeStamp DutyPerson Liable
Lease Agreement (Land, Building, other constructions)0.10%Lessor
Share Transfer Agreement0.10%Transferor
Hire Purchase Agreement0.10%Property owner
Hire of Work Agreement0.10%Contractor
Loan of money/Overdraft Agreement0.05% but capped at ฿10,000Lender
Insurance policy0.05% – 0.40%Insurer
Power of Attorney (POA)฿10 – ฿30Grantor
Proxy for voting at a meeting฿20 – ฿100Grantor
Bill of Exchange฿3Issuer
Promissory Note฿3Issuer
Bill of Lading฿2Issuer
Share Certificate฿5Holder
Government Bond1%Holder
Receipt for interest bearing deposit in a bank฿5Depositor
Letter of Credit0.20% – 0.30%Issuer
Traveler’s cheque฿3Issuer
Receipt for carriage of goods฿1Issuer
Guarantee฿1 – ฿10Guarantee
Pawn Broking฿1Pledgee
Warehouse receipt฿1Issuer
Delivery Order฿1Issuer
Agency Agreement฿10 – ฿30Principal
Arbitrator’s remuneration0.10%Arbitrator
Duplicate or counterfoil of an instrument฿1 – ฿5As per original
Memorandum of Association (MoA) for a limited company฿200Promoters
Articles of Association (AoA) for a limited company฿200Director(s)
Amendment to MoA or AoA฿50Director(s)
Partnership Agreement฿100Partners
Government Lottery receipt0.50%Issuer
Real Estate transfer receipt0.50%Seller
Vehicle transfer receipt0.50%Seller
Payment date (from the execution date of the instrument)
≤ 15 days
15 days – 90 days
Up to twice the amount of Stamp Duty due or ฿25, whichever is higher
≥ 90 daysUp to five times the amount of Stamp Duty due or ฿25, whichever is higher