Tax Insights and Updates
Thailand Stamp Duty Tax
Thailand Stamp Duty Tax
1. Land/building lease agreements | Lease agreements for 1,000,000 baht or more (1) | |
Lease agreements entered into with the government, a municipality or a local government (1) | ||
Lease agreements that are required to be registered with the Lands Dept (1) | ||
4. Hire of work agreements | Hire of work agreements for 1,000,000 baht or more (1) | |
Hire of work agreements entered into with the government, a municipality or a local government for 200,000 baht or more (1) | ||
5. Loan of money and bank overdraft agreements | Loan of money agreements prescribed in the Stamp Duty Schedule | |
6. Insurance policies | Insurance policies prescribed in the Stamp Duty Schedule | |
7. Powers of Attorney | Powers of Attorney for registration of a juristic person or for a user name or password for e-registration of a juristic person (2) | |
9(2). Promissory notes | Each such note | |
14. Letters of credit | Letters of credit prescribed in the Stamp Duty Schedule | |
16. Carriers' receipts | Issued by air transport operators incorporated under the Thai law | |
17. Guarantees | Guarantees prescribed in the Stamp Duty Schedule but not guarantees for insurance companies | |
23. Duplicates or counterfoils of instruments | Only if the original is subject to Stamp Duty Tax | |
24. Memorandums of Association for limited companies | That are submitted to the Registrar of Companies (2) | |
25. Articles of Association for limited companies | That are submitted to the Registrar of Companies (2) | |
26. New or amended Articles of Association or Memorandums of Association for limited companies | That are submitted to the Registrar of Companies (2) | |
27. Partnership agreements | Only for amendments of partnership agreements (2) | |
28. Receipts | Receipts for transfers of ownership of or the creation of rights in immovable property | |
Receipts for transfers of ownership of motor vehicles | ||
Receipts for transfers of ownership of ships of 6 tons or more or steamers of 5 tons or more |