Thai lease stamp duty
Stamp Duty on a Rental Agreement in Thailand
A lease of property in Thailand is a dutiable document. The rate is 0.1% of the total rent over the whole term — 1 baht for every 1,000 baht. The single most common myth is the deadline: in Thailand the lease should be stamped at the time of signing, not “within 15 days”.
Based on the Revenue Department stamp-duty schedule. Not legal advice — confirm with a Thai accountant for your case.
In short
- ▪Rate: 0.1% of total rent over the entire lease term (1 baht per 1,000 baht, plus any key money).
- ▪Stamp it at signing. The widely-repeated “within 15 days” is not the statutory rule for a lease executed in Thailand — duty is due on execution.
- ▪30 days applies only if the lease is signed abroad and brought into Thailand.
- ▪The tenant usually pays by convention, but it’s negotiable — state it in the contract.
- ▪For leases over 3 years, the 0.1% is collected at the Land Office on registration, alongside the 1% registration fee.
- ▪An unstamped lease can be inadmissible as evidence in a Thai court, plus penalties.
How it is calculated
Take the monthly rent, multiply by the number of months in the term to get total rent over the lease, then take 0.1%. Add any key money or lump-sum lease payment to the base. A 12-month lease at ฿25,000 = ฿300,000 total → ฿300 stamp duty.
When to stamp — and the “15 days” myth
For a lease executed in Thailand, stamp duty is due before or upon signing. The popular “pay within 15 days” line is a misstatement; the only 30-day window in the rules is for instruments signed overseas and later brought into the country. Stamp at signing and keep the receipt with the agreement.
Leases longer than 3 years
A lease over 3 years must be registered at the Land Office to be enforceable beyond 3 years (Civil & Commercial Code §538). At registration you pay a 1% registration fee plus the 0.1% stamp duty together. For 1–3 year residential leases, a signed written agreement is enough — no registration.
| Lease term | Monthly rent | Total rent | Stamp duty |
|---|---|---|---|
| 1 year | ฿15,000 | ฿180,000 | ฿180 |
| 1 year | ฿30,000 | ฿360,000 | ฿360 |
| 1 year | ฿50,000 | ฿600,000 | ฿600 |
| 2 years | ฿30,000 | ฿720,000 | ฿720 |
| 3 years | ฿40,000 | ฿1,440,000 | ฿1,440 |
Duty = 0.1% × total rent over the full term. Source: Revenue Department — stamp duty.
Generate a stamp-duty-ready lease
Create a Thailand rental agreement structured for Revenue Department stamping. Download from ฿250.
Frequently asked questions
How much is stamp duty on a Thai lease?
0.1% of the total rent over the whole lease term — 1 baht for every 1,000 baht. A 1-year lease at ฿30,000/month (฿360,000 total) costs ฿360.
Is stamp duty really due "within 15 days" of signing?
No — that is a common misstatement. For a lease signed in Thailand, stamp duty is due at the time of signing. The 30-day window applies only to documents executed abroad and brought into Thailand. Stamp at signing to be safe.
Who pays the stamp duty — landlord or tenant?
The law makes the executing parties liable, but by market convention in Thailand the tenant usually pays. It is negotiable; the agreement should state who bears it.
What happens if the lease is not stamped?
An unstamped lease may not be admissible as evidence in a Thai court, so you could not rely on it in a dispute. Late stamping also attracts a surcharge.
Do short leases need stamp duty?
Yes — any written lease of property is dutiable at 0.1%, regardless of length. Only the amount changes with the rent and term.
How is it paid for a lease over 3 years?
It is collected at the Land Office when you register the lease, together with the 1% registration fee, rather than by affixing adhesive stamps.