Stamp duty
Stamp duty is imposed at varying rate on certain legal instruments.
The following are examples of some common instruments and applicable rates.
| Type of instrument | Tax rate |
| Lease agreement for immovable property | 0.1% of total rental or any other payment under the agreement |
| Share transfer instrument | 0.1% of paid-up value of shares, or nominal value of the instrument, whichever is greater |
| Hire-purchase agreement | 0.1% of total hire-purchase price |
| Hire-of-work agreement | 0.1% of total service fee |
| Loan agreement | 0.05% of total amount of loan (capped at THB10,000) |
- An instrument which is executed outside Thailand is subject to stamp duty if it is brought into Thailand at later date. The first holder of the instrument in Thailand is liable for the full duty within 30 days from the date the instrument is received.
- Payment of stamp duty for a lease agreement for immovable property or a hire-of-work agreement with a value of THB1,000,000 and over must be made in cash to the Revenue Department within 15 days after the execution date.