Stamp Duty Schedule |
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| Nature of instrument | Stamp duty | Person liable to duty | Person liable to cancel stamps |
| 1.Rental of land, building, other construction or floating house | 1 Baht | Person providing rent | Person renting the property |
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| For every 1,000 Baht or fraction thereof of the rent or key money or both for the entire lease period |
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| (1) If the rental contract does not specify a period of rent, the rental contract shall be deemed to be a period of 3 years |
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| (2) If any rental contract expires or reaches the period of three years under (1), the person who rents the property still remains in possession of such property and the person who provides rent is aware of it without any objection, and no new rental contract is concluded, the original rental contract shall be deemed renewed without fixing a rent period, and duty shall be paid within 30 days from the date when the rental contract is deemed renewed. |
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| Exemption from payment of duty |
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| Rental of property for use in cultivating farms, crops and plantations. |
| 2.Transfer of share, debenture, bond and certificate of debt issued by any company, association, body of persons or organization. | 1 Baht | Transferor | Transferee> |
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| For every 1,000 Baht or fraction thereof of the paid-up value of shares, or of the nominal value of the instrument, whichever is greater. |
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| Exemption from payment of duty |
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| a. Transfer of Thai government bonds. |
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| b. Transfer of share, debenture and certificate of debt issued by a cooperative for agriculture or Bank of Agriculture and Agricultural Cooperatives. |
| 3. Hire-purchase of property. | 1 Baht | Person providing hire-purchase | Hirer |
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| For every 1,000 baht or fraction thereof of the total value |
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| Exemption from payment of duty |
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| Hire-purchase of property used in cultivating, farms, crops and plantations. |
| 4. Hire of work | 1 Baht | Contractor | Contractor |
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| For every 1,000 Baht or fraction thereof of the remuneration prescribed. |
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| (1) If the remuneration is not known at the time of execution of the contract, it shall be estimated at a reasonable amount and duty shall be paid on such amount. |
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| (2) If the remuneration is received several times and the duty previously paid is not yet fully paid, additional duty shall be paid at the amount payable every time when payment is received. |
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| (3) If on the termination of a contract, it was found that duty was paid in excess, a claim for refund may be made in accordance with Section 122. |
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| Exemption from payment of duty |
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| Contract executed outside of Thailand, and compliance of its terms is not done in Thailand. |
| 5. Loan of money or agreement for bank overdraft | 1 Baht | Lender | Borrower |
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| For every 2,000 Baht or fraction thereof of the total amount of loan or the amount of bank overdraft agreed upon. |
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| Duty on the instrument of this nature calculating into an amount exceeding 10,000 Baht shall be payable in the amount of 10,000 Baht. |
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| Exemption from payment of duty |
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| Loan provided by a cooperative to its member, or provided by a cooperative or the Bank of Agriculture and Agricultural Cooperatives to another cooperative. |
| 6. Insurance policy |
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| (a) Insurance policy against loss | 1 Baht | Insurer | Insurer |
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| For every 250 baht or fraction thereof of the insurance premium. |
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| (b) Life insurance policy | 1 Baht | Insurer | Insurer |
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| For every 2,000 baht or fraction thereof of the amount insured. |
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| (c) Any other insurance policy | 1 Baht | Insurer | Insurer |
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| For every 2,000 baht or fraction thereof of the amount insured. |
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| (d) Annuity policy |
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| 1 Baht | Insurer | Insurer |
| For every 2,000 baht or fraction thereof of the principal amount, or, if there is no principal amount, for every 2,000 baht or fraction thereof of 33 1/3 times the annual income. |
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| (e)Insurance policy where reinsurance is made by an insurer to another person. | 1 Baht | Insurer | Insurer |
| (f)Renewal of insurance policy | 1 Baht Half the rate for the original policy | Insurer | Insurer |
| Exemption from payment of duty |
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| (a) Insurance of beasts of burden used for agricultural purposes |
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| (b) Insurance memorandum or temporary policy certifying that an actual policy will be issued. Nevertheless, if the holder demands rights other than the delivery of the actual insurance policy, it shall be stamped in the same manner as the actual insurance policy. |
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| 7. Authorization letter i.e., a letter appointing an agent, which is not in the form of instrument or contract including a letter appointing arbitrators: |
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| (a)authorizing one or more persons to perform an act once only. | 10 Baht | Principal | Agent |
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| (b) authorizing one or more persons to jointly perform acts more than once. | 30 Baht | Principal | Agent |
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| (c) authorizing to perform acts more than once by authorizing several persons to perform acts separately; the instrument will be charged on the basis of each individual who is authorized. | 30 Baht | Principal | Agent |
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| Note |
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| Where several principals do not have joint authorization authority within a single instrument, the instrument will be charged on the basis of each individual authorizer which is treated as each transaction in accordance with Section 108. |
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| Exemption from payment of duty |
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| (1) Letter appointing an attorney and authorization letter made by attorney to his clerk to undertake court proceedings on his behalf. |
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| (2) Authorization letter for the purpose of transferring of any act in respect of beats of burden in accordance with the law governing beasts of burden. |
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| (3) Authorization letter for the purpose of receiving money or goods instead. |
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| (4) Authorization letter made by a cooperative and authorization letter appointing a cooperative as an agent of another cooperative in obtaining rights in an immovable property. |
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| 8. Proxy letter for voting at a meeting of a company |
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| (a) Authorized for one meeting only | 20 Baht | Authorizer | Authorized person |
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| (b) Authorized for more than one meeting | 100 Baht | Authorizer | Authorized person |
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| 9 |
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| (1) Bill of exchange or similar instrument used like bill of exchange for each bill or instrument | 3 Baht | Drawer | Drawer |
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| (2) Promissory note or similar instrument used like promissory note for each note or instrument | 3 Baht | Issuer | Issuer |
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| Exemption from payment of duty |
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| If a bill is issued as a set and the first document of the set is duty stamped, the other documents of the set may not be stamped. However, an endorsement that duty has been paid shall be made for that document. |
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| 10. Bill of lading | 2 Baht | Person executing the instrument | Person executing the instrument |
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| If issued as a set, every document of the set must be stamped in accordance with the rate. |
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| (1) Share or debenture certificate, or certificate of debt issued by any company, association, body of persons or organization | 5 Baht | Holder | Holder |
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| (2) Bond of any government sold in Thailand | 1 Baht | Holder | Holder |
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| For every 100 baht or fraction thereof. |
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| Exemption from payment of duty |
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| Share certificate, debenture certificate or certificate of debt issued by a cooperative. |
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| 12. Cheque or any written order used in lieu of cheque for each instrument | 3 Baht | Drawer | Drawer |
| 13. Receipt for interest bearing fixed deposit in a bank | 5 Baht | Depositary | Depositary |
| 14. Letter of credit |
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| (a) Issued in Thailand |
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| - For value less than 10,000 Baht | 20 Baht | Issuer | Issuer |
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| - For value of 10,000 Baht or over | 30 Baht | Issuer | Issuer |
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| (b) Issued abroad and payable in Thailand for each payment | 20 Baht | First holder in Thailand | First holder in Thailand |
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| In the case of a letter of credit issued in Thailand and payable abroad, a copy shall be prepared and kept in Thailand. In the payment of duty only the said copy shall be duty stamped. |
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| 15. Travelers cheque |
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| (a) For each cheque issued in Thailand | 3 Baht | Issuer | Issuer |
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| (b) For each cheque issued abroad but payable in Thailand | 3 Baht | First holder in Thailand | First holder in Thailand |
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| 16. Each goods receipt | 1 Baht | Issuer | Issuer |
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| issued in connection with carriage of goods by waterway, land and air, namely, an instrument signed by an official or cargomaster of a transport vehicle which carries goods as specified in that receipt upon issuing the bill of lading |
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| If issued as a set, every document of the set must be duty stamped at the rate. |
| 17. Guarantee |
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| (a) For an unlimited amount of money | 10 Baht | Guarantor | Guarantor |
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| (b) For an amount exceeding 1,000 baht | 1 Baht | Guarantor | Guarantor |
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| (c) For an amount exceeding1,000 baht but not exceeding 10,000 baht | 5 Baht | Guarantor | Guarantor |
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| (d) For an amount exceeding 10,000 baht | 10 Baht | Guarantor | Guarantor |
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| Exemption from payment of duty |
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| (a) Guarantee of debt from a loan provided by the Government to citizens for the purpose of consumption or agriculture |
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| (b) Guarantee of debt from a loan provided by a cooperative to its member |
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| 18. Pawnbroking |
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| For every 2,000 baht or fraction thereof of the debt. |
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| If the pawnbroking does not limit the amount of debt. |
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| Exemption from payment of duty |
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| (a) Pawn tickets issued by a legally licensed pawnshop | 1 Baht | Person accepting pawn | Person accepting pawn |
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| (b) Pawn made in connection with a loan that is duty stamped in accordance with Item 5. | 1 Baht | Person accepting pawn | Person accepting pawn |
19. Warehouse receipt
| 1 Baht | Warehouseman | Warehouseman |
| 20. Delivery order | 1 baht | Issuer | Issuer |
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| namely, an instrument where a persons name appears or when that person gives his name or the holder having the right to receive delivery of goods in a dock, port, or warehouse where goods are stored or kept in custody for rent, or to take goods at a wharf. The owner or his agent will give his signature in the instrument upon sale or transfer of the property specified within that instrument. |
| 21. Agency |
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| (a) specific authorization | 10 Baht | Principal | Principal |
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| (b) general authorization |
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| 30 Baht | Principal | Principal |
| Exemption from payment of duty |
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| Appointment of an agent where a cooperative is the principal. |
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| 22. Decision given by an arbitrator |
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| (a)In the case where the dispute is concerned with the amount of money or price for every 1,000 baht or fraction thereof | 1 Baht | Arbitrator | Arbitrator |
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| (b)In the case where no amount of money or price is mentioned. | 10 Baht | Arbitrator | Arbitrator |
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| 23. Duplicate or counterfoil of an instrument, |
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| namely, an instrument having the same contents as the original document or contract and signed by the person executing the instrument in the same manner as the original. |
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| (a)If the duty payable for the original does not exceed 5 baht. | 1 Baht | (1) If there is no party as the contract party | Same person who cancels the stamps on the original instrument. |
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| the person who pays duty for the original instrument shall pay duty. |
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| (b)If the duty exceeds 5 baht. | 5 Baht | (2) If there is another party to the contract, |
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| such other party shall pay duty. |
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| Exemption from payment of duty |
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| If the party liable to duty is a cooperative. |
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24. Memorandum of association of a limited company submitted to the registrar.
| 200 Baht | Promoter | Promoter |
25. Articles of association of a limited company submitted to the registrar.
| 200 Baht | Director | Director |
26.New articles of association, copy of amended memorandum of association or articles of association submitted to the registrar.
| 50 Baht | Director | Director |
| 27. Partnership contract |
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| (a) Contract on the establishment of a partnership | 100 Baht | Partner | Partner |
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| (b) Amendment of the contract on the establishment of a partnership | 50 Baht | Partner | Partner |
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| 28.Receipt only as specified below: | 1 Baht | Issuer | Issuer |
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| (a) Receipt issued for government lottery prizes; |
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| (b) Receipt issued in connection with a transfer of, or creation of any right in, an immovable property, if the juristic act which gives rise to such receipt is registered under the law; |
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| (c) Receipt issued in connection with a sale, sale with right of redemption, hire-purchase or transfer of ownership in a vehicle, only if the vehicle is registered under the law governing such vehicle. If the receipt under (a) (b) (c) has an amount of 200 Baht or more: for every 200 Baht or fraction thereof. |
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| Exemption from payment of duty |
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| Receipts for an amount which the recipient is liable to pay value added tax or specific business tax. |
