Thailand Stamp Duty Tax is applied on the execution of instruments prescribed in the Thailand Revenue Code's Stamp Duty Schedule at the following tax rates:

Instrument No and Type		Tax Rate (1)		Person Liable
1. Land/building lease agreement		0.10%		Lessor
2. Share transfer form		0.10%		Transferor
3. Hire purchase agreement		0.10%		Property owner
4. Hire of work agreement (2)		0.10%		Contractor
5. Loan/overdraft agreement (3)		0.05%		Lender
6. Insurance policy		0.05 - 0.40%		Insurer
7. Power of attorney		10 - 30 Baht		Principal
8. Proxy for voting at a meeting		20 - 100 Baht		Principal
9(1). Bill of exchange		3 Baht		Drawer
9(2). Promissory note		3 Baht		Issuer
10. Bill of lading		2 Baht		Executor
11(1). Share certificate		5 Baht		Holder
11(2). Government bond		1.00%		Holder
12. Check (cheque)		3 Baht		Drawer
13. Interest bearing deposit		5 Baht		Depositor
14. Letter of credit		0.20 - 0.30%		Issuer
15. Traveler's check		3 Baht		Issuer
16. Carrier's receipt		1 Baht		Issuer
17. Guarantee		1 - 10 Baht		Guarantee
18. Pledge		1 Baht		Pledgee
19. Warehouse receipt		1 Baht		Issuer
20. Delivery order		1 Baht		Issuer
21. Agency agreement		10 - 30 Baht		Principal
22. Arbitrator's award		0.10%		Arbitrator
23. Duplicate of an instrument		1 - 5 Baht		As per original
24. Memorandum of association for a limited company		200 Baht		Promoters
25. Articles of association for a limited company		200 Baht		Directors
26. Amendment to memorandums or articles		50 Baht		Directors
27. Partnership agreement		100 Baht		Partners
28(a). Receipt for Government lottery		0.50%		Issuer
28(b). Receipt for real estate transfer		0.50%		Issuer
28(c). Receipt for vehicle transfer		0.50%		Issuer

​Note

(1) Whilst the Stamp Duty Tax rates are small, if the Revenue Department's audit officers discover that the tax isn't paid, they have the power to impose a penalty of 6 times the amount of the tax.
(2) Foreign business managers should particularly note this one - it's the biggest Stamp Duty Tax risk for companies in Thailand!
​(3) If a computation of the Stamp Duty Tax for a loan of money/overdraft exceeds 10,000 Baht, the amount of the Stamp Duty Tax payable is limited to 10,000 Baht.

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