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Stamp Duty Schedule

Nature of instrument
Stamp duty
Person liable to duty
Person liable to cancel stamps

1.Rental of land, building, other construction or floating house

For every 1,000 Baht or fraction thereof of the rent or key money or both for the entire lease period

Note

(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

(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.

Exemption from payment of duty

Rental of property for use in cultivating farms, crops and plantations.





1 Baht




Person providing rent




Person renting the property

2.Transfer of share, debenture, bond and certificate of debt issued by any company, association, body of persons or organization.

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.

Exemption from payment of duty

a. Transfer of Thai government bonds.

b. Transfer of share, debenture and certificate of debt issued by a cooperative for agriculture or Bank of Agriculture and Agricultural Cooperatives.








1 Baht







Transferor







Transferee>

3. Hire-purchase of property.

For every 1,000 baht or fraction thereof of the total value

Exemption from payment of duty

Hire-purchase of property used in cultivating, farms, crops and plantations.



1 Baht


Person providing hire-purchase


Hirer

4. Hire of work

For every 1,000 Baht or fraction thereof of the remuneration prescribed.

Note

(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.

(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.

(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.

Exemption from payment of duty

Contract executed outside of Thailand, and compliance of its terms is not done in Thailand.



1 Baht


Contractor


Contractor

5. Loan of money or agreement for bank overdraft

For every 2,000 Baht or fraction thereof of the total amount of loan or the amount of bank overdraft agreed upon.

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.

Exemption from payment of duty

Loan provided by a cooperative to its member, or provided by a cooperative or the Bank of Agriculture and Agricultural Cooperatives to another cooperative.





1 Baht




Lender




Borrower

6. Insurance policy

(a) Insurance policy against loss

For every 250 baht or fraction thereof of the insurance premium.

(b) Life insurance policy

For every 2,000 baht or fraction thereof of the amount insured.

(c) Any other insurance policy

For every 2,000 baht or fraction thereof of the amount insured.

(d) Annuity policy

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.

(e)Insurance policy where reinsurance is made by an insurer to another person.

(f)Renewal of insurance policy

Exemption from payment of duty

(a) Insurance of beasts of burden used for agricultural purposes

(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.





1 Baht

1 Baht


1 Baht





1 Baht

1 Baht

1 Baht Half the rate for the original policy




Insurer


Insurer


Insurer





Insurer

Insurer

Insurer




Insurer


Insurer


Insurer





Insurer

Insurer

Insurer

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:

(a)authorizing one or more persons to perform an act once only.

(b) authorizing one or more persons to jointly perform acts more than once.

(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.

Note

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.

Exemption from payment of duty

(1) Letter appointing an attorney and authorization letter made by attorney to his clerk to undertake court proceedings on his behalf.

(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.

(3) Authorization letter for the purpose of receiving money or goods instead.

(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.





10 Baht
30 Baht



30 Baht




Principal
Principal



Principal




Agent
Agent



Agent

8. Proxy letter for voting at a meeting of a company

(a) Authorized for one meeting only

(b) Authorized for more than one meeting




20 Baht


100 Baht



Authorizer


Authorizer



Authorized person

Authorized person

9.

(1) Bill of exchange or similar instrument used like bill of exchange for each bill or instrument

(2) Promissory note or similar instrument used like promissory note for each note or instrument

Exemption from payment of duty

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.




3 Baht




3 Baht



Drawer




Issuer



Drawer




Issuer

10. Bill of lading

Note

If issued as a set, every document of the set must be stamped in accordance with the rate.

2 Baht Person executing the instrument Person executing the instrument

11.

(1) Share or debenture certificate, or certificate of debt issued by any company, association, body of persons or organization

(2) Bond of any government sold in Thailand

For every 100 baht or fraction thereof.

Exemption from payment of duty

Share certificate, debenture certificate or certificate of debt issued by a cooperative.





5 Baht



1 Baht




Holder



Holder




Holder



Holder

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

(a) Issued in Thailand

- For value less than 10,000 Baht

- For value of 10,000 Baht or over

(b) Issued abroad and payable in Thailand for each payment

Note

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.





20 Baht


30 Baht


20 Baht




Issuer


Issuer


First holder in Thailand




Issuer


Issuer


First holder in Thailand

15. Travelers cheque

(a) For each cheque issued in Thailand

(b) For each cheque issued abroad but payable in Thailand



3 Baht


3 Baht


Issuer


First holder in Thailand


Issuer


First holder in Thailand

16. Each goods receipt

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

Note

If issued as a set, every document of the set must be duty stamped at the rate.






1 Baht





Issuer





Issuer

17. Guarantee

(a) For an unlimited amount of money

(b) For an amount exceeding 1,000 baht

(c) For an amount exceeding1,000 baht but not exceeding 10,000 baht

(d) For an amount exceeding 10,000 baht

Exemption from payment of duty

(a) Guarantee of debt from a loan provided by the Government to citizens for the purpose of consumption or agriculture

(b) Guarantee of debt from a loan provided by a cooperative to its member



10 Baht

1 Baht


5 Baht


10 Baht


Guarantor

Guarantor


Guarantor


Guarantor


Guarantor

Guarantor


Guarantor


Guarantor

18. Pawnbroking

For every 2,000 baht or fraction thereof of the debt.

If the pawnbroking does not limit the amount of debt.

Exemption from payment of duty

(a) Pawn tickets issued by a legally licensed pawnshop

(b) Pawn made in connection with a loan that is duty stamped in accordance with Item 5.



1 Baht



1 Baht


Person accepting pawn

Person accepting pawn


Person accepting pawn

Person accepting pawn

19. Warehouse receipt

1 Baht Warehouseman Warehouseman

20. Delivery order

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.








1 baht







Issuer







Issuer

21. Agency

(a) specific authorization

(b) general authorization

Exemption from payment of duty

Appointment of an agent where a cooperative is the principal.



10 Baht

30 Baht


Principal

Principal


Principal

Principal

22. Decision given by an arbitrator

(a)In the case where the dispute is concerned with the amount of money or price for every 1,000 baht or fraction thereof

(b)In the case where no amount of money or price is mentioned.




1 Baht



10 Baht



Arbitrator



Arbitrator



Arbitrator



Arbitrator

23. Duplicate or counterfoil of an instrument,

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.

(a)If the duty payable for the original does not exceed 5 baht.

(b)If the duty exceeds 5 baht.

Exemption from payment of duty

If the party liable to duty is a cooperative.











1 Baht


5 Baht

(1) If there is no party as the contract party the person who pays duty for the original instrument shall pay duty.



(2) If there is another party to the contract, such other party shall pay duty.









Same person who cancels the stamps on the original instrument.

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

(a) Contract on the establishment of a partnership

(b) Amendment of the contract on the establishment of a partnership



100 Baht



50 Baht


Partner



Partner


Partner



Partner

28.Receipt only as specified below:

(a) Receipt issued for government lottery prizes;

(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;

(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.

Exemption from payment of duty

Receipts for an amount which the recipient is liable to pay value added tax or specific business tax.








1 Baht







Issuer







Issuer

29. (Repealed by R.C.A.D. (No.14) B.E. 2529 S.29)

     

30. (Repealed by R.C.A.D. (No.14) B.E. 2529 S.29)

Note

(a) Stamp duty that has a value less than 1 Baht or fraction of a Baht shall be duty exempt

(b) Stamp duty for life insurance policy with a value exceeding 20 Baht, shall be reduced to 20 Baht.

     
clear-gif

Stamp Duty Schedule

Nature of instrument

Stamp duty

Person liable to duty

Person liable to cancel stamps

1.Rental of land, building, other construction or floating house

For every 1,000 Baht or fraction thereof of the rent or key money or both for the entire lease period

 

Note

(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

(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.

 

Exemption from payment of duty

Rental of property for use in cultivating farms, crops and plantations.

 





1 Baht





Person providing rent





Person renting the property

2.Transfer of share, debenture, bond and certificate of debt issued by any company, association, body of persons or organization.

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.

 

Exemption from payment of duty

a. Transfer of Thai government bonds.

b. Transfer of share, debenture and certificate of debt issued by a cooperative for agriculture or Bank of Agriculture and Agricultural Cooperatives.

 








1 Baht








Transferor








Transferee>

3. Hire-purchase of property.

For every 1,000 baht or fraction thereof of the total value

 

Exemption from payment of duty

Hire-purchase of property used in cultivating, farms, crops and plantations.

 



1 Baht



Person providing hire-purchase



Hirer

4. Hire of work

For every 1,000 Baht or fraction thereof of the remuneration prescribed.

 

Note

(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.

(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.

(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.

 

Exemption from payment of duty

Contract executed outside of Thailand, and compliance of its terms is not done in Thailand.

 



1 Baht



Contractor



Contractor

5. Loan of money or agreement for bank overdraft

For every 2,000 Baht or fraction thereof of the total amount of loan or the amount of bank overdraft agreed upon.

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.

 

Exemption from payment of duty

Loan provided by a cooperative to its member, or provided by a cooperative or the Bank of Agriculture and Agricultural Cooperatives to another cooperative.

 





1 Baht





Lender





Borrower

6. Insurance policy

 

(a) Insurance policy against loss

For every 250 baht or fraction thereof of the insurance premium.

 

(b) Life insurance policy

For every 2,000 baht or fraction thereof of the amount insured.

 

(c) Any other insurance policy

For every 2,000 baht or fraction thereof of the amount insured.

 

(d) Annuity policy

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.

 

(e)Insurance policy where reinsurance is made by an insurer to another person.

 

(f)Renewal of insurance policy

 

Exemption from payment of duty

(a) Insurance of beasts of burden used for agricultural purposes

(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.

 





1 Baht



1 Baht




1 Baht







1 Baht



1 Baht



1 Baht Half the rate for the original policy





Insurer




Insurer




Insurer







Insurer



Insurer



Insurer





Insurer




Insurer




Insurer







Insurer



Insurer



Insurer

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:

(a)authorizing one or more persons to perform an act once only.

(b) authorizing one or more persons to jointly perform acts more than once.

(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.

 

Note

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.

 

Exemption from payment of duty

(1) Letter appointing an attorney and authorization letter made by attorney to his clerk to undertake court proceedings on his behalf.

(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.

(3) Authorization letter for the purpose of receiving money or goods instead.

(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.

 





10 Baht


30 Baht





30 Baht





Principal


Principal





Principal





Agent


Agent





Agent

 

8. Proxy letter for voting at a meeting of a company

(a) Authorized for one meeting only

(b) Authorized for more than one meeting




20 Baht


100 Baht



Authorizer


Authorizer



Authorized person

Authorized person

9.

(1) Bill of exchange or similar instrument used like bill of exchange for each bill or instrument

(2) Promissory note or similar instrument used like promissory note for each note or instrument

Exemption from payment of duty

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.




3 Baht




3 Baht



Drawer




Issuer



Drawer




Issuer

10. Bill of lading

Note

If issued as a set, every document of the set must be stamped in accordance with the rate.

2 Baht Person executing the instrument Person executing the instrument

11.

(1) Share or debenture certificate, or certificate of debt issued by any company, association, body of persons or organization

(2) Bond of any government sold in Thailand

For every 100 baht or fraction thereof.

Exemption from payment of duty

Share certificate, debenture certificate or certificate of debt issued by a cooperative.





5 Baht



1 Baht




Holder



Holder




Holder



Holder

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

(a) Issued in Thailand

- For value less than 10,000 Baht

- For value of 10,000 Baht or over

(b) Issued abroad and payable in Thailand for each payment

Note

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.





20 Baht


30 Baht


20 Baht




Issuer


Issuer


First holder in Thailand




Issuer


Issuer


First holder in Thailand

15. Travelers cheque

(a) For each cheque issued in Thailand

(b) For each cheque issued abroad but payable in Thailand



3 Baht


3 Baht


Issuer


First holder in Thailand


Issuer


First holder in Thailand

16. Each goods receipt

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

Note

If issued as a set, every document of the set must be duty stamped at the rate.






1 Baht





Issuer





Issuer

17. Guarantee

(a) For an unlimited amount of money

(b) For an amount exceeding 1,000 baht

(c) For an amount exceeding1,000 baht but not exceeding 10,000 baht

(d) For an amount exceeding 10,000 baht

Exemption from payment of duty

(a) Guarantee of debt from a loan provided by the Government to citizens for the purpose of consumption or agriculture

(b) Guarantee of debt from a loan provided by a cooperative to its member



10 Baht

1 Baht


5 Baht


10 Baht


Guarantor

Guarantor


Guarantor


Guarantor


Guarantor

Guarantor


Guarantor


Guarantor

18. Pawnbroking

For every 2,000 baht or fraction thereof of the debt.

If the pawnbroking does not limit the amount of debt.

Exemption from payment of duty

(a) Pawn tickets issued by a legally licensed pawnshop

(b) Pawn made in connection with a loan that is duty stamped in accordance with Item 5.



1 Baht



1 Baht


Person accepting pawn

Person accepting pawn


Person accepting pawn

Person accepting pawn

19. Warehouse receipt

1 Baht Warehouseman Warehouseman

20. Delivery order

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.








1 baht







Issuer







Issuer

21. Agency

(a) specific authorization

(b) general authorization

Exemption from payment of duty

Appointment of an agent where a cooperative is the principal.



10 Baht

30 Baht


Principal

Principal


Principal

Principal

22. Decision given by an arbitrator

(a)In the case where the dispute is concerned with the amount of money or price for every 1,000 baht or fraction thereof

(b)In the case where no amount of money or price is mentioned.




1 Baht



10 Baht



Arbitrator



Arbitrator



Arbitrator



Arbitrator

23. Duplicate or counterfoil of an instrument,

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.

(a)If the duty payable for the original does not exceed 5 baht.

(b)If the duty exceeds 5 baht.

Exemption from payment of duty

If the party liable to duty is a cooperative.











1 Baht


5 Baht

(1) If there is no party as the contract party the person who pays duty for the original instrument shall pay duty.



(2) If there is another party to the contract, such other party shall pay duty.









Same person who cancels the stamps on the original instrument.

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

(a) Contract on the establishment of a partnership

(b) Amendment of the contract on the establishment of a partnership



100 Baht



50 Baht


Partner



Partner


Partner



Partner

28.Receipt only as specified below:

(a) Receipt issued for government lottery prizes;

(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;

(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.

Exemption from payment of duty

Receipts for an amount which the recipient is liable to pay value added tax or specific business tax.








1 Baht







Issuer







Issuer

29. (Repealed by R.C.A.D. (No.14) B.E. 2529 S.29)

     

30. (Repealed by R.C.A.D. (No.14) B.E. 2529 S.29)

Note

(a) Stamp duty that has a value less than 1 Baht or fraction of a Baht shall be duty exempt

(b) Stamp duty for life insurance policy with a value exceeding 20 Baht, shall be reduced to 20 Baht.

     
clear-gif
Last update : Tuesday, August 28, 2012

 
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