How much stamp duty does each type of contract need in Thailand?

Diving and Adventure Activity Agreement

• Revenue officers may treat an activity booking as a hire of work (Instrument 4 of the Stamp Duty Schedule): 1 THB for every 1,000 THB or part of 1,000 THB of the price. On the price you entered, that would be the amount the system calculates from the figures entered, paid by the Operator. Ask your accountant how you treat these agreements.
• A VAT-registered Operator issues a tax invoice for each payment.

Open this form — 990 THB

Affiliate Marketing Agreement

• An affiliate agreement under which the Affiliate only refers customers, and has no authority to act for the Merchant, is generally not one of the instruments listed in the Stamp Duty Schedule, so no stamp duty is normally payable on it.
• If the Parties add a fixed fee for creating content, or give the Affiliate authority to act on the Merchant's behalf, the agreement may become a hire of work or an appointment of an agent that attracts stamp duty. Check before signing such a change.

Open this form — 790 THB

AI Governance Assessment Agreement

• An assessment for a fee that ends in a report is a hire of work (Instrument 4 of the Stamp Duty Schedule). Duty is 1 THB for every 1,000 THB or part of 1,000 THB of the fee. On the fee you entered, the duty on the original is the amount the system calculates from the figures entered, and each counterpart carries the amount the system calculates from the figures entered.Because the fee is in …, convert it to Thai Baht at the exchange rate on the date of signing and calculate the duty on the Baht amount. Each counterpart carries 5 THB, or 1 THB if the duty on the original is 5 THB or less.
• The Assessor pays the duty (Clause 11.5). If the Agreement is signed electronically, pay through the Revenue Department's e-Stamp Duty system within 15 days after signing. An unstamped agreement cannot be used as evidence in a Thai civil court until the duty and a surcharge are paid.

Open this form — 790 THB

AI Implementation and Automation Agreement

• An AI implementation project is a hire of work (Instrument 4 of the Stamp Duty Schedule). Duty is 1 THB for every 1,000 THB or part of 1,000 THB of the fees. On the Implementation Fee you entered, the duty on the original is the amount the system calculates from the figures entered, and each counterpart carries the amount the system calculates from the figures entered.Because the fees are in …, convert the Implementation Fee to Thai Baht at the exchange rate on the date of signing and calculate the duty on the Baht amount. Each counterpart carries 5 THB, or 1 THB if the duty on the original is 5 THB or less.
• The Implementer pays the duty (Clause 13.3). Support fees are further fees for the same work; duty is due on them as they become payable. If the Agreement is signed electronically, pay through the Revenue Department's e-Stamp Duty system within 15 days after signing.
• An unstamped agreement cannot be used as evidence in a Thai civil court until the duty and a surcharge of up to six times the duty are paid.

Open this form — 990 THB

AI Model Development and Fine-Tuning Agreement

• Training a model for a fee is a hire of work (Instrument 4 of the Stamp Duty Schedule). Duty is 1 THB for every 1,000 THB or part of 1,000 THB of the fee. On the fee you entered, the duty on the original is the amount the system calculates from the figures entered, and each counterpart carries the amount the system calculates from the figures entered.Because the fee is in …, convert it to Thai Baht at the exchange rate on the date of signing and calculate the duty on the Baht amount. Each counterpart carries 5 THB, or 1 THB if the duty on the original is 5 THB or less.
• The Developer pays the duty (Clause 11.5). If the Agreement is signed electronically, pay through the Revenue Department's e-Stamp Duty system within 15 days after signing. An unstamped agreement cannot be used as evidence in a Thai civil court until the duty and a surcharge are paid.

Open this form — 990 THB

AI Model Evaluation Services Agreement

• An evaluation for a fee that ends in a report is a hire of work (Instrument 4 of the Stamp Duty Schedule). Duty is 1 THB for every 1,000 THB or part of 1,000 THB of the fee. On the fee you entered, the duty on the original is the amount the system calculates from the figures entered, and each counterpart carries the amount the system calculates from the figures entered.Because the fee is in …, convert it to Thai Baht at the exchange rate on the date of signing and calculate the duty on the Baht amount. Each counterpart carries 5 THB, or 1 THB if the duty on the original is 5 THB or less.
• The Evaluator pays the duty (Clause 13.4). If the Agreement is signed electronically, pay through the Revenue Department's e-Stamp Duty system within 15 days after signing. An unstamped agreement cannot be used as evidence in a Thai civil court until the duty and a surcharge are paid.

Open this form — 790 THB

AI Use Addendum

• An addendum that only adds rules on the use of AI tools, without changing the price, does not normally carry separate stamp duty. The stamp duty on the existing agreement stays as it is.
• If you use this Addendum at the same time to increase the fees of a service or hire-of-work agreement, additional duty is payable on the increase. Put fee changes in a separate amendment so that the position is clear.

Open this form — 590 THB

API Access and Licence Agreement

• A licence to use an API is not one of the instruments listed in the Stamp Duty Schedule, so this Agreement usually needs no stamp duty. If the Provider also agrees to build or customise something for a price, put that work in a separate agreement, because a hire of work carries duty.

Open this form — 790 THB

Architectural Services Agreement

• A Thai company or partnership that pays a Thai architect withholds 3% of each payment for services and gives the Architect a withholding tax certificate (Clause 11.5). If the Architect is outside Thailand, a different withholding rate and a tax treaty may apply; check before the first payment.
• This Agreement is a hire of work for stamp duty purposes. Duty is 1 THB for every 1,000 THB or part of 1,000 THB of the fees. On the total fee you entered, the duty on the original is the amount the system calculates from the figures entered, and each counterpart carries the amount the system calculates from the figures entered.Because the Fees are in …, convert the total fee to Thai Baht at the exchange rate on the date of signing and calculate the duty on the Baht amount. The Architect pays the duty (Clause 11.6) within 15 days after signing, in money to the Revenue Department if the fee is 1,000,000 THB or more, or through the e-Stamp Duty system if the Agreement is signed electronically. An unstamped agreement cannot be used as evidence in a Thai civil court until the duty and a surcharge are paid.
• With a percentage fee, the fee changes when the construction price is agreed. If the final fee is higher than the estimate, additional stamp duty is payable on the difference.

Open this form — 990 THB

Business Asset Purchase Agreement

• A Seller registered for VAT in Thailand generally charges VAT on the sale of business assets, and issues tax invoices (Clause 4.4). Check that the VAT option you chose matches the Seller's registration. Ask an accountant whether any exemption for a transfer of an entire business applies to your case before relying on it.
• A sale of movable business assets is not an instrument listed in the Stamp Duty Schedule, so this Agreement normally carries no stamp duty. A receipt issued for the sale of a vehicle may carry duty unless the receipt is for an amount subject to VAT (Instrument 28).
• The Seller pays income tax on any gain. Use the allocation in Schedule 4 consistently in both Parties' accounts (Clause 4.5).

Open this form — 990 THB

Audio-Visual Production Services Agreement

• An agreement to supply and operate AV equipment for an event is generally treated as a hire of work (Instrument 4 of the Stamp Duty Schedule). Duty is 1 THB for every 1,000 THB or part of 1,000 THB of the Fee. On the Fee you entered, the duty on the original is the amount the system calculates from the figures entered, and each counterpart carries the amount the system calculates from the figures entered.Because the Fee is in …, convert it to Thai Baht at the exchange rate on the date of signing and calculate the duty on the Baht amount.
• The AV Company pays the duty (Clause 11.3). For electronic signing, use the Revenue Department's e-Stamp Duty system within 15 days after signing. An unstamped agreement cannot be used as evidence in a Thai civil court until the duty and a surcharge are paid.

Open this form — 790 THB

Backup and Disaster Recovery Services Agreement

• A backup service is a hire of work (Instrument 4 of the Stamp Duty Schedule). The Provider pays the duty (Clause 14.3): 1 THB for every 1,000 THB or part of 1,000 THB of the fees. On the Contract Value you entered, the duty on the original is the amount the system calculates from the figures entered, and each counterpart carries the amount the system calculates from the figures entered.Because the Fees are in …, convert the Contract Value to Thai Baht at the exchange rate on the date of signing and calculate the duty on that amount. If the Contract Value is 1,000,000 THB or more, the duty must be paid in money; if signed electronically, pay through the e-Stamp Duty system within 15 days. Additional duty is due when the Agreement renews. An unstamped agreement cannot be used as evidence in a Thai civil court until the duty and a surcharge are paid (Revenue Code section 118).
• A Thai company paying a service provider in Thailand normally withholds 3% and issues a certificate. If the Provider is abroad, different withholding and self-assessed VAT rules may apply; ask an accountant before the first payment, especially because you ticked gross-up.

Open this form — 790 THB

Beverage Equipment Placement Agreement

• A free loan of equipment and a sale of goods are not instruments listed in the Stamp Duty Schedule, so this Agreement normally needs no stamp duty.

Open this form — 790 THB

Bookkeeping and Accounting Services Agreement

• This Agreement is a hire of work (Instrument 4 of the Stamp Duty Schedule), and the Firm pays duty of 1 THB for every 1,000 THB or part of 1,000 THB of the fees (Clause 9.3). On the Contract Value you entered, the duty on the original is the amount the system calculates from the figures entered, and each counterpart carries the amount the system calculates from the figures entered.Because the Fees are in …, convert the Contract Value to Thai Baht at the exchange rate on the date of signing and calculate the duty on the Baht amount. Additional duty is due as fees received exceed the estimate in later years.
• Where the Firm files Returns for the Client, the Client usually also signs a power of attorney or an e-filing authorisation in the authority's form; a power of attorney made in Thailand carries its own small stamp duty.

Open this form — 790 THB

Brand Identity and Graphic Design Agreement

• A design commission is a hire of work (Instrument 4 of the Stamp Duty Schedule). Duty is 1 THB for every 1,000 THB or part of 1,000 THB of the Fee. On the Fee you entered, the duty on the original is the amount the system calculates from the figures entered, and each counterpart carries the amount the system calculates from the figures entered.Because the Fee is in …, convert it to Thai Baht at the exchange rate on the date of signing and calculate the duty on the Baht amount. Each counterpart carries 5 THB, or 1 THB if the duty on the original is 5 THB or less.
• The Designer pays the duty (Clause 8.3). If additional work is agreed later, duty is due on the additional fees as well. If the Agreement is signed electronically, pay through the Revenue Department's e-Stamp Duty system within 15 days after signing.
• An unstamped agreement cannot be used as evidence in a Thai civil court until the duty and a surcharge of up to six times the duty are paid.

Open this form — 790 THB

Brokerage Agreement

• This Agreement gives the Broker no authority to act for the Principal, so it is not an appointment of an agent (Instrument 21 of the Stamp Duty Schedule), and no stamp duty is payable on it. If you add authority for the Broker to sign or collect for you, the appointment carries stamp duty of 30 THB (general agency) or 10 THB (a single act), payable by the Principal.
• A power of attorney made in Thailand for someone to sign this Agreement carries stamp duty of 10 THB for a single act or 30 THB for more than one act (Instrument 7).

Open this form — 590 THB

Business Introducer Agreement

• No stamp duty is payable on this Agreement. The Introducer has no authority to act for the Company, so this is not an appointment of an agent under Instrument 21 of the Stamp Duty Schedule. A power of attorney made in Thailand for someone to sign this Agreement carries 10 THB for a single act or 30 THB for more than one act.

Open this form — 590 THB

Freight Capacity Reservation Agreement

• A contract of carriage for a fee is stamped as a hire of work (Instrument 4 of the Stamp Duty Schedule), on the Contract Value (Clause 10.3). Duty is 1 THB for every 1,000 THB or part of 1,000 THB. On the Contract Value you entered, the duty on the original is the amount the system calculates from the figures entered, and each counterpart carries the amount the system calculates from the figures entered.Because the Rates are in …, convert the Contract Value to Thai Baht at the exchange rate on the date of signing and calculate the duty on the Baht amount. Each counterpart carries 5 THB, or 1 THB if the duty on the original is 5 THB or less.
• The Carrier pays the duty. If the amounts actually received exceed the Contract Value, more duty becomes payable when they are received. If the Contract Value is 1,000,000 THB or more, the duty must be paid in money to the Revenue Department instead of by affixing stamps.
• An unstamped agreement cannot be used as evidence in a Thai civil court until the duty and a surcharge of up to six times the duty are paid (Revenue Code section 118).

Open this form — 790 THB

Car Rental Agreement

• No stamp duty is payable on this Agreement. Only leases of land, buildings, other structures and floating houses are listed in the Stamp Duty Schedule of the Revenue Code (Instrument 1). A car is movable property, so its rental agreement is not a dutiable instrument.
• If a person signs for a company under a power of attorney, the power of attorney carries stamp duty of 10 baht for a single act or 30 baht for more than one act (Instrument 7).

Open this form — 590 THB

Cargo Survey Services Agreement

• Survey services that end in a report are treated as a hire of work (Instrument 4 of the Stamp Duty Schedule). Duty is 1 THB for every 1,000 THB or part of 1,000 THB of the fees. On the Contract Value you entered, the duty on the original is the amount the system calculates from the figures entered, and each counterpart carries the amount the system calculates from the figures entered.Because the Fees are in …, convert the Contract Value to Thai Baht at the exchange rate on the date of signing and calculate the duty on the Baht amount. Each counterpart carries 5 THB, or 1 THB if the duty on the original is 5 THB or less.
• The Surveyor pays the duty (Clause 11.3). If the Fees actually received exceed the Contract Value, more duty becomes payable when they are received. An unstamped agreement cannot be used as evidence in a Thai civil court until the duty and a surcharge of up to six times the duty are paid (Revenue Code section 118).

Open this form — 790 THB

Catering Services Agreement

• A catering agreement is generally treated as a hire of work (Instrument 4 of the Stamp Duty Schedule). Duty is 1 THB for every 1,000 THB or part of 1,000 THB of the Contract Value. On the Contract Value you entered, the duty on the original is the amount the system calculates from the figures entered, and each counterpart carries the amount the system calculates from the figures entered.Because the Contract Value is in …, convert it to Thai Baht at the exchange rate on the date of signing and calculate the duty on the Baht amount.
• The Caterer pays the duty (Clause 9.3). For electronic signing, use the Revenue Department's e-Stamp Duty system within 15 days after signing. An unstamped agreement cannot be used as evidence in a Thai civil court until the duty and a surcharge are paid.

Open this form — 790 THB

Co-Marketing Agreement

• A co-marketing agreement under which each Brand does its own work and the Brands only share costs is generally not one of the instruments listed in the Stamp Duty Schedule, so no stamp duty is normally payable on it.
• If one Brand is paid by the other to perform work, for example to produce all the videos for a fee, that part may be a hire of work that attracts stamp duty of 1 THB for every 1,000 THB of the fee. Ask your accountant if the plan in Schedule 1 includes such payments.

Open this form — 790 THB

Cold Chain Logistics Agreement

• Temperature-controlled transport and storage services are stamped here as a hire of work (Instrument 4 of the Stamp Duty Schedule), on the Contract Value (Clause 12.3). Duty is 1 THB for every 1,000 THB or part of 1,000 THB. On the Contract Value you entered, the duty on the original is the amount the system calculates from the figures entered, and each counterpart carries the amount the system calculates from the figures entered. The Provider pays it. If the Fees actually received exceed the Contract Value, more duty becomes payable when they are received.
• If the Contract Value is 1,000,000 THB or more, the duty must be paid in money to the Revenue Department instead of by affixing stamps. An unstamped agreement cannot be used as evidence in a Thai civil court until the duty and a surcharge of up to six times the duty are paid (Revenue Code section 118).

Open this form — 990 THB

Commercial Agency Agreement

• No stamp duty is normally payable on this Agreement. The Agent is not authorised to act in the Principal's name, so it is not an appointment of an agent under Instrument 21 of the Stamp Duty Schedule. If the Parties later give the Agent authority to sign, stamp the amended agreement as below.- Because the Agent may conclude contracts in the Principal's name, this Agreement is an appointment of an agent under Instrument 21 of the Stamp Duty Schedule. The duty is 10 THB for an appointment for a specific act or 30 THB for a general appointment, and it is payable by the Principal. As the appointment covers a continuing series of sales, stamping 30 THB avoids argument. An unstamped instrument cannot be used as evidence in a Thai civil court until the duty and a surcharge are paid.
• If someone signs for a Party under a power of attorney made in Thailand, the power of attorney carries stamp duty of 10 THB for a single act or 30 THB for more than one act (Instrument 7).

Open this form — 790 THB

Commercial Lease Agreement

• A lease of land or a building is Instrument 1 of the Stamp Duty Schedule. Duty is 1 THB for every 1,000 THB or part of 1,000 THB of the total rent for the whole Term. On the monthly Rent and the Term you entered, the duty on the original is the amount the system calculates from the figures entered, and each counterpart carries the amount the system calculates from the figures entered.
• The figure above uses the starting Rent for the whole Term. Because the Rent increases every year (Clause 5.1), add up the Rent for each year and calculate the duty on the total.
• Key money paid to the Lessor also counts for stamp duty. Add the Key Money to the total rent before calculating the duty.
• The Service Charge is not rent and is not included in the lease duty. A separate agreement for services may be treated as a hire of work, with its own duty of 1 THB per 1,000 THB paid by the service provider.
• By law the Lessor pays the lease duty, unless the Parties agree otherwise (Clause 18.2 records who bears it). Because the lease is registered, the duty is paid in money at the Land Office on the day of registration.Because the total rent is 1,000,000 THB or more, the duty must be paid in money at the Revenue Department, before signing or within 15 days after signing, instead of affixing stamps.Affix and cancel the stamps on the day of signing, or use the Revenue Department's e-Stamp Duty system if the Agreement is signed electronically.
• An unstamped lease cannot be used as evidence in a Thai civil court until the duty and a surcharge of up to six times the duty are paid.

Open this form — 990 THB

Commercial Photography Agreement

• A photography commission is a hire of work (Instrument 4 of the Stamp Duty Schedule). Duty is 1 THB for every 1,000 THB or part of 1,000 THB of the Fee. On the Fee you entered, the duty on the original is the amount the system calculates from the figures entered, and each counterpart carries the amount the system calculates from the figures entered.Because the Fee is in …, convert it to Thai Baht at the exchange rate on the date of signing and calculate the duty on the Baht amount. Each counterpart carries 5 THB, or 1 THB if the duty on the original is 5 THB or less.
• The Photographer pays the duty (Clause 7.3), including duty on overtime or extra images agreed later. For an electronically signed agreement, use the Revenue Department's e-Stamp Duty system within 15 days after signing.
• An unstamped agreement cannot be used as evidence in a Thai civil court until the duty and a surcharge of up to six times the duty are paid.

Open this form — 790 THB

Commercial Sublease Agreement

• A sublease of a building or land is a lease for stamp duty purposes (Instrument 1). Duty is 1 THB for every 1,000 THB or part of 1,000 THB of the total Rent. On the figures you entered, the duty on the original is the amount the system calculates from the figures entered, and each counterpart carries the amount the system calculates from the figures entered. Because the sublease is registered, the duty is paid in money at the Land Office on the day of registration.Because the total Rent is 1,000,000 THB or more, the duty must be paid in money at the Revenue Department within 15 days after signing.
• By law the Sublessor, as lessor, pays the duty unless the Parties agree otherwise (Clause 14.2).
• A sublease of more than 3 years must be registered at the Land Office to be enforceable beyond 3 years (section 538). The Land Office may require the Head Lease to be registered for at least the same period; ask it which documents it needs from the Head Lessor before the appointment.- A sublease of 3 years or less does not need registration. It must still be in writing and signed.

Open this form — 790 THB

Raw Materials and Components Supply Agreement

• No stamp duty is payable on this Agreement. A contract for the sale of movable goods is not an instrument listed in the Stamp Duty Schedule of the Thai Revenue Code, so the original and the counterparts need no stamps.
• If someone signs for a Party under a power of attorney, the power of attorney itself carries stamp duty.

Open this form — 790 THB

Compromise Agreement

• No stamp duty is payable on this Agreement. A compromise agreement is not an instrument listed in the Stamp Duty Schedule of the Thai Revenue Code.
• If a third person guarantees the payments, the guarantee is a separate instrument that carries stamp duty. If someone signs for a Party under a power of attorney, the power of attorney carries duty of 10 THB for a single act or 30 THB for more than one act (Instrument 7).

Open this form — 590 THB

Condominium Unit Sale and Purchase Agreement

• No stamp duty is payable on this Agreement. An agreement to sell and buy a condominium unit is not an instrument listed in the Stamp Duty Schedule of the Thai Revenue Code, and neither is the receipt for the Deposit.
• Stamp duty on the receipt for the sale (0.5%, Instrument 28(b)) arises on the transfer day at the Land Office, unless the Seller pays specific business tax instead (Clause 8.2).
• A power of attorney used at the Land Office carries its own stamp duty (Instrument 7). A power of attorney signed abroad usually has to be notarised and legalised at a Thai embassy or consulate before the Land Office will accept it.

Open this form — 790 THB

Consignment Agreement

• A consignment agreement appoints the Consignee as an agent. It carries stamp duty under Instrument 21 of the Stamp Duty Schedule: 10 THB if the authority is for a single matter, or 30 THB if it is general. Because the Consignee sells many items over time, pay 30 THB. The principal, which is the Consignor, is liable for this duty. Each counterpart carries 5 THB (Instrument 23).
• An unstamped agreement cannot be used as evidence in a Thai civil court until the duty and a surcharge are paid (Revenue Code section 118). If the Agreement is signed electronically, pay through the Revenue Department's e-Stamp Duty system.

Open this form — 990 THB

Consortium Agreement

• No stamp duty is payable on this Agreement. A consortium agreement is not listed in the Stamp Duty Schedule of the Thai Revenue Code. It is not a partnership agreement (Instrument 27), because the members do not share profits.
• The Project Contract itself may carry stamp duty, for example as a contract for hire of work, depending on its content. Check it when the contract is signed.

Open this form — 990 THB

Construction Project Management Agreement

• A Thai company or partnership that pays the Project Manager withholds 3% of each payment for services and gives a withholding tax certificate (Clause 12.4). If the Project Manager is outside Thailand, a different rate and a tax treaty may apply.
• For stamp duty this Agreement is a hire of services. Duty is 1 THB for every 1,000 THB or part of 1,000 THB of the fees. On the total fee you entered, the duty on the original is the amount the system calculates from the figures entered, and each counterpart carries the amount the system calculates from the figures entered.Because the fees are in …, convert the total fee to Thai Baht at the exchange rate on the date of signing and calculate the duty on the Baht amount. The Project Manager pays the duty within 15 days after signing — in money to the Revenue Department if the fee is 1,000,000 THB or more, or through the e-Stamp Duty system if the Agreement is signed electronically. If the Services are extended and the fees increase, additional duty is payable.

Open this form — 790 THB

Construction Subcontract Agreement

• The Contractor must answer each payment claim in writing within 10 Business Days (Clause 10.3). The Subcontractor may suspend work after a 14-day notice if an amount due is not paid (Clause 10.6).
• A Thai company or partnership that pays the Subcontractor withholds 3% of each payment for hire of work and gives a withholding tax certificate (Clause 10.7).
• This Subcontract is a hire of work contract. Stamp duty is 1 THB for every 1,000 THB or part of 1,000 THB of the Subcontract Price. On the price you entered, the duty on the original is the amount the system calculates from the figures entered, and each counterpart carries the amount the system calculates from the figures entered. The Subcontractor pays the duty within 15 days after signing, in money to the Revenue Department if the price is 1,000,000 THB or more, or through the e-Stamp Duty system if the Subcontract is signed electronically. Variations that increase the price attract additional duty.
• The bank guarantee must be delivered within 14 days after signing (Clause 17.1). Check its wording against Clause 17 before accepting it, and diarise its expiry date.

Open this form — 990 THB

Consulting Retainer Agreement

• A consulting retainer is a hire of work (Instrument 4 of the Stamp Duty Schedule). The Consultant pays duty of 1 THB for every 1,000 THB or part of 1,000 THB of the fees (Clause 9.3). On the Contract Value you entered, the duty on the original is the amount the system calculates from the figures entered, and each counterpart carries the amount the system calculates from the figures entered.Because the fees are in …, convert the Contract Value to Thai Baht at the exchange rate on the date of signing and calculate the duty on the Baht amount.
• The Contract Value covers the Minimum Term. When the retainer continues beyond it, or Additional Services are paid, additional duty is due on the extra fees received. Duty on an electronically signed agreement is paid through the Revenue Department's e-Stamp Duty system within 15 days after signing.

Open this form — 790 THB

Shipping Container Lease Agreement

• The Thai Stamp Duty Schedule charges duty on leases of land, buildings, other structures and rafts, but not on leases of movable property such as containers. This Agreement therefore normally carries no stamp duty. Keep it signed by both Parties as evidence.

Open this form — 790 THB

Contract Assembly Agreement

• An agreement to assemble goods for a fee is a hire of work (Instrument 4 of the Stamp Duty Schedule): 1 THB for every 1,000 THB or part of 1,000 THB of the fee. The fee is the Assembly Fee only, not the value of your parts. On the Estimated Assembly Value you entered, the duty on the original is the amount the system calculates from the figures entered, and each counterpart carries the amount the system calculates from the figures entered.Because the fees are in …, convert the Estimated Assembly Value into Thai Baht at the exchange rate on the date of signing and calculate the duty on the Baht amount. Each counterpart carries 5 THB, or 1 THB if the duty on the original is 5 THB or less.
• The Assembler pays the duty (Clause 14.3), and pays additional duty if the fees actually received exceed the estimate. If the estimated fees are 1,000,000 THB or more, the duty must be paid in money to the Revenue Department; an electronically signed agreement uses the e-Stamp Duty system within 15 days after signing.
• A contract made outside Thailand and performed entirely outside Thailand is exempt. An unstamped agreement cannot be used as evidence in a Thai civil court until the duty and a surcharge are paid.

Open this form — 790 THB

Contract Manufacturing Agreement

• A contract under which a manufacturer makes goods to the customer's specification for a price is generally treated in Thailand as a hire of work (Instrument 4 of the Stamp Duty Schedule): 1 THB for every 1,000 THB or part of 1,000 THB of the remuneration. On the Estimated Contract Value you entered, the duty on the original is the amount the system calculates from the figures entered, and each counterpart carries the amount the system calculates from the figures entered.Because the prices are in …, convert the Estimated Contract Value into Thai Baht at the exchange rate on the date of signing and calculate the duty on the Baht amount. Each counterpart carries 5 THB, or 1 THB if the duty on the original is 5 THB or less.
• The Manufacturer, as the contractor, pays the duty (Clause 13.3). Because the value is an estimate, additional duty is payable if the prices actually received exceed it. If the estimate is 1,000,000 THB or more, the duty must be paid in money to the Revenue Department instead of by affixing stamps; an electronically signed agreement uses the e-Stamp Duty system.
• A contract made outside Thailand and performed entirely outside Thailand is exempt. If the Manufacturer is abroad and the Agreement is signed abroad, ask an accountant whether the exemption fits your delivery arrangements. An unstamped agreement cannot be used as evidence in a Thai civil court until the duty and a surcharge of up to six times the duty are paid.

Open this form — 990 THB

Contract Packaging and Labelling Agreement

• A contract to pack and label goods for a fee is a hire of work (Instrument 4 of the Stamp Duty Schedule): 1 THB for every 1,000 THB or part of 1,000 THB of the fees. On the Estimated Contract Value you entered, the duty on the original is the amount the system calculates from the figures entered, and each counterpart carries the amount the system calculates from the figures entered.Because the fees are in …, convert the Estimated Contract Value into Thai Baht at the exchange rate on the date of signing and calculate the duty on the Baht amount. Each counterpart carries 5 THB, or 1 THB if the duty on the original is 5 THB or less.
• The Packer, as the contractor, pays the duty (Clause 13.3). Because the value is an estimate, additional duty is payable whenever the fees actually received exceed it. If the duty is based on 1,000,000 THB or more, it must be paid in money to the Revenue Department; an electronically signed agreement uses the e-Stamp Duty system within 15 days after signing.
• An unstamped agreement cannot be used as evidence in a Thai civil court until the duty and a surcharge are paid.

Open this form — 790 THB

Contractual Joint Venture Agreement

• A co-operation agreement of this kind is not an instrument listed in the Stamp Duty Schedule of the Thai Revenue Code, so it normally carries no stamp duty.
• If one Party is in substance paid by the other to carry out work, that part may be a hire of work (Instrument 4), which carries duty of 1 THB for every 1,000 THB of the fee. Contracts that the Lead Party signs with Project Customers carry their own stamp duty.

Open this form — 990 THB

Copyright Assignment Agreement

• No stamp duty is payable. A copyright assignment is not listed in the Stamp Duty Schedule of the Thai Revenue Code. A power of attorney used to sign carries 10 THB or 30 THB.
• The Price is income from copyright for Thai tax purposes. A Thai company or juristic person that pays it to a company carrying on business in Thailand normally withholds 3% and issues a withholding tax certificate (Clause 3.3).
• Different withholding rules apply when the Assignor is an individual or is abroad, and a double tax treaty may reduce the rate. If the Assignor is abroad, a Thai Assignee may also have to self-assess and pay Thai VAT on the payment (Form P.P.36). Ask an accountant before the first payment, especially because you ticked gross-up, so the Assignee bears the withholding tax on top of the Price.

Open this form — 590 THB

Copyright Licence Agreement

• No stamp duty is payable. A copyright licence is not listed in the Stamp Duty Schedule of the Thai Revenue Code. A power of attorney used to sign carries 10 THB or 30 THB.

Open this form — 790 THB

Corporate Training Agreement

• A training engagement is a hire of work (Instrument 4 of the Stamp Duty Schedule): 1 THB for every 1,000 THB or part of 1,000 THB of the Fees. On the Contract Value you entered, the duty on the original is the amount the system calculates from the figures entered, and each counterpart carries the amount the system calculates from the figures entered.Because the Fees are in …, convert the Contract Value to Thai Baht at the exchange rate on the date of signing and calculate the duty on the Baht amount. The Trainer pays it (Clause 4.5). If the Agreement is signed electronically, pay through the Revenue Department's e-Stamp Duty system.

Open this form — 790 THB

Coworking and Serviced Office Agreement

• If the private office is treated as a lease of part of a building, stamp duty is 1 THB for every 1,000 THB or part of 1,000 THB of the fees for the whole term. On the Membership Fee and term you entered, that would be the amount the system calculates from the figures entered on the original and the amount the system calculates from the figures entered on each counterpart. Many operators stamp private-office agreements for this reason; the duty is small, and an unstamped agreement cannot be used as evidence in a Thai civil court until the duty and a surcharge are paid.- A desk membership is not listed as a lease in the Stamp Duty Schedule. If the Revenue Department treats it as a hire of services, duty is 1 THB per 1,000 THB of the fees and is paid by the Operator. Ask the Operator how it stamps its agreements.

Open this form — 790 THB

Cross-Border Data Transfer Agreement

• This Agreement states no price or fee, so it is not normally an instrument chargeable with stamp duty under the Stamp Duty Schedule. The related commercial agreement, if any, carries its own duty.
• Each Party signs through its authorised signatory. For a foreign Importer, ask for a recent certificate of incorporation and evidence of the signatory's authority. Clause 19.7 allows electronic signatures.
• A Thai court works in Thai. A Party or data subject relying on this Agreement in court must file a certified Thai translation.

Open this form — 990 THB

Customs Brokerage Agreement

• The Broker's services are treated as a hire of work (Instrument 4 of the Stamp Duty Schedule). Duty is 1 THB for every 1,000 THB or part of 1,000 THB of the Fees. On the Contract Value you entered, the duty on the original is the amount the system calculates from the figures entered, and each counterpart carries the amount the system calculates from the figures entered. The Broker pays it (Clause 11.3). If the Fees actually received exceed the Contract Value, more duty becomes payable when they are received.
• The Power of Attorney in the Customs form carries its own duty (Instrument 7: 10 THB for one occasion, 30 THB for more than one), which the Client pays. Because this Agreement also appoints the Broker as the Client's agent, a small fixed duty for the appointment of an agent may apply (Instrument 21: 10 THB for a specific appointment, 30 THB for a general one). Ask your accountant whether it applies.
• If the Contract Value is 1,000,000 THB or more, the duty must be paid in money to the Revenue Department instead of by affixing stamps. An unstamped agreement cannot be used as evidence in a Thai civil court until the duty and a surcharge of up to six times the duty are paid (Revenue Code section 118).

Open this form — 790 THB

Data Analytics Services Agreement

• Paid analysis that produces a report or other result is a hire of work (Instrument 4 of the Stamp Duty Schedule). Duty is 1 THB for every 1,000 THB or part of 1,000 THB of the Fee. On the Fee you entered, the duty on the original is the amount the system calculates from the figures entered, and each counterpart carries the amount the system calculates from the figures entered.Because the Fee is in …, convert it to Thai Baht at the exchange rate on the date of signing and calculate the duty on the Baht amount.
• The Analyst pays the duty (Clause 10.3). If the Agreement is signed electronically, pay through the Revenue Department's e-Stamp Duty system within 15 days after signing.

Open this form — 790 THB

Data Annotation Services Agreement

• Annotation for a fee is a hire of work (Instrument 4 of the Stamp Duty Schedule). Duty is 1 THB for every 1,000 THB or part of 1,000 THB of the fees. On the estimated total fees you entered, the duty on the original is the amount the system calculates from the figures entered, and each counterpart carries the amount the system calculates from the figures entered.Because the fees are in …, convert the estimated total to Thai Baht at the exchange rate on the date of signing and calculate the duty on the Baht amount.
• The Vendor pays the duty, and additional duty if the fees actually received exceed the estimate (Clause 8.3). If the Agreement is signed electronically, pay through the Revenue Department's e-Stamp Duty system within 15 days after signing.

Open this form — 790 THB

Secure Data Destruction Agreement

• A destruction service is a hire of work (Instrument 4 of the Stamp Duty Schedule). The Provider pays the duty (Clause 14.3): 1 THB for every 1,000 THB or part of 1,000 THB of the fees. On the Contract Value you entered, the duty on the original is the amount the system calculates from the figures entered, and each counterpart carries the amount the system calculates from the figures entered.Because the Fees are in …, convert the Contract Value to Thai Baht at the exchange rate on the date of signing and calculate the duty on that amount. If the fees actually paid exceed the Contract Value, additional duty is due. An unstamped agreement cannot be used as evidence in a Thai civil court until the duty and a surcharge are paid (Revenue Code section 118).
• A Thai company paying a service provider in Thailand normally withholds 3% and issues a certificate; because you ticked gross-up, the Client bears that tax on top of the Fees.

Open this form — 790 THB

Data Migration Services Agreement

• A data migration project is a hire of work (Instrument 4 of the Stamp Duty Schedule). Duty is 1 THB for every 1,000 THB or part of 1,000 THB of the fee. On the fee you entered, the duty on the original is the amount the system calculates from the figures entered, and each counterpart carries the amount the system calculates from the figures entered.Because the fee is in …, convert it to Thai Baht at the exchange rate on the date of signing and calculate the duty on the Baht amount.
• The Provider pays the duty (Clause 12.4). If the Agreement is signed electronically, pay through the Revenue Department's e-Stamp Duty system within 15 days after signing.

Open this form — 790 THB

Data Processing Agreement (DPA)

• This DPA is not an instrument listed in the Stamp Duty Schedule of the Revenue Code, and the Parties pay no separate fee for it, so no stamp duty is payable on it. The Principal Agreement carries its own stamp duty according to its type, for example 1 THB per 1,000 THB of the fees for a service contract.
• Each Party signs through its authorised director, as shown in its company affidavit or home registration document. Clause 17.6 allows electronic signatures and signed PDF copies. Keep the signed DPA with the Principal Agreement.
• A Thai court works in Thai, so a Party relying on this DPA in court must file a certified Thai translation.

Open this form — 990 THB

Data Sharing Agreement

• A data subject may claim compensation, and a court may add punitive damages of up to twice the actual damage; the claim is time-barred 3 years after the data subject learns of the damage and the party liable, or 10 years after the breach (PDPA sections 77 and 78). Clause 12.1 decides how the Parties share that liability between themselves. Keep this Agreement and the disclosure log for at least that long.
• No stamp duty is payable on this Agreement: it is not an instrument listed in the Stamp Duty Schedule of the Revenue Code, and no fee is paid for the data.
• Each Party signs through its authorised director, as shown in its company affidavit or home registration document. Clause 16.7 allows electronic signatures and signed PDF copies. A Thai court works in Thai, so a Party relying on this Agreement in court must file a certified Thai translation.

Open this form — 790 THB

Dataset Licence Agreement

• No stamp duty is normally payable. A licence to use data is not one of the instruments listed in the Stamp Duty Schedule of the Thai Revenue Code.
• If the Licensor also charges separately for collecting new data or other custom work for the Licensee, that part may be a hire of work carrying duty of 1 THB for every 1,000 THB. Keep such work in a separate agreement.

Open this form — 790 THB

Acknowledgment of Debt

• An acknowledgment of an existing debt is generally not listed as a dutiable instrument in the Stamp Duty Schedule of the Thai Revenue Code, so this document normally needs no stamps.
• If the debt comes from a loan and there is no separate loan agreement that was properly stamped, the tax authority or a court may treat this document as written evidence of the loan. In that case, pay loan duty on it — 1 THB for every 2,000 THB (or part of 2,000 THB) of the principal, up to a maximum of 10,000 THB — through the Revenue Department's e-Stamp service or with duty stamps. Ask an accountant if you are unsure.
• If the original contract (for example a loan agreement) was a dutiable instrument, make sure that original is itself properly stamped. An unstamped instrument cannot be used as evidence in a Thai civil court until the duty and a surcharge have been paid.

Open this form — 590 THB

Product Demonstration Loan Agreement

• No stamp duty is payable on this Agreement. A loan for use is not an instrument listed in the Stamp Duty Schedule of the Thai Revenue Code.
• If the Borrower buys the Equipment under Clause 9, the sale is not subject to stamp duty either, but the Lender must issue a tax invoice and charge VAT if it is VAT-registered. For a price of 20,000 THB or more, the written purchase notice and this Agreement serve as the written evidence of the sale that Thai law requires.
• Lending demonstration equipment free of charge is normally not a taxable supply, but ask your accountant whether VAT or income tax applies to your particular arrangement, especially if the Equipment is later sold.

Open this form — 590 THB

Digital Product Licence Agreement

• No stamp duty is payable. A copyright licence for a one-time fee is not an instrument listed in the Stamp Duty Schedule of the Thai Revenue Code.
• If someone signs for a Party under a power of attorney made in Thailand, the power of attorney carries stamp duty of 10 THB for a single act or 30 THB for more than one act (Instrument 7).

Open this form — 790 THB

Digital Replica and Synthetic Voice Licence Agreement

• The fee for the Capture Session is payment for the Talent's work at the session, which is generally treated as a hire of work (Instrument 4 of the Stamp Duty Schedule): 1 THB for every 1,000 THB or part of 1,000 THB of the Capture Fee. On the Capture Fee you entered, the duty on the original is the amount the system calculates from the figures entered, and each counterpart carries the amount the system calculates from the figures entered.Because the fee is in …, convert it to Thai Baht at the exchange rate on the date of signing and calculate the duty on the Baht amount. The Licensee has agreed to pay it (Clause 11.4). If the Agreement is signed electronically, pay through the Revenue Department's e-Stamp Duty system within 15 days after signing.
• The Licence Fee for the right to use the Talent's voice or likeness is not an instrument listed in the Stamp Duty Schedule.- A licence to use a person's voice or likeness is not an instrument listed in the Stamp Duty Schedule, so no stamp duty is normally payable (Clause 11.4).

Open this form — 990 THB

Distributorship Agreement

• No stamp duty is payable on this Agreement. A distributorship for the purchase and resale of goods is neither a sale instrument nor an appointment of an agent in the Stamp Duty Schedule of the Thai Revenue Code.
• If someone signs for a Party under a power of attorney made in Thailand, the power of attorney carries stamp duty of 10 THB for a single act or 30 THB for more than one act (Instrument 7).
• A letter of credit issued by a bank in Thailand carries stamp duty under Instrument 14, which the issuing bank handles and usually charges to the applicant.

Open this form — 990 THB

Domain Name Transfer Agreement

• A sale of a domain name is not an instrument listed in the Stamp Duty Schedule, so this Agreement does not carry stamp duty.
• The Seller may have to declare the Price as income. A Seller registered for VAT in Thailand must issue a tax invoice, and the Price includes VAT (Clause 11.1). A Thai company that pays a foreign Seller should ask its accountant whether withholding tax applies before paying.
• Keep the signed Agreement, payment evidence, escrow records and the registrar's transfer confirmation. A Thai court will need a certified Thai translation of any English document you rely on.

Open this form — 590 THB

157 more contracts with notes on this topic

• Domestic Transportation Agreement
• Dropshipping Agreement
• Email Marketing Services Agreement
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• Employment Agreement
• Engineering Consultancy Agreement
• Equipment Deposit and Storage Agreement
• Equipment Hire Agreement
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• Hotel Room Allotment Agreement
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• Music Commission Agreement
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• Publishing Agreement
• Real Estate Agency Agreement
• Assignment of Receivables Agreement
• Recruitment Services Agreement
• Repair and Refurbishment Services Agreement
• Remote and Hybrid Working Agreement
• Renovation and Fit-Out Agreement
• Authorised Repair Centre Agreement
• House and Condo Lease Agreement
• Restaurant Management Agreement
• Retreat Participation Agreement
• Returns Management Services Agreement
• Rooftop and Equipment Site Agreement
• SaaS Subscription Agreement
• Sale of Goods Agreement
• Sales Commission Agreement
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• Information Security Assessment Agreement
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• Service Agreement
• Share Pledge Agreement
• Share Purchase Agreement (Thai Company)
• Share Subscription Agreement
• Shared Commercial Kitchen Agreement
• Shareholder Loan Agreement
• Shareholders' Agreement
• Small Building Works Agreement
• Social Media Management Agreement
• Website and Software Development Agreement
• Software Licence Agreement
• Software Pilot Agreement
• Software Reseller Agreement
• Software Maintenance and Support Agreement
• Solar PV Supply and Installation Agreement
• Source Code Escrow Agreement
• Procurement and Sourcing Services Agreement
• Spa and Wellness Package Agreement
• Speaker Engagement Agreement
• Spousal Consent
• Standstill Agreement
• E-Commerce Store Management Agreement
• Debt Subordination Agreement
• Subscription Box Agreement
• Customer Support Outsourcing Agreement
• Systems Integration and Implementation Agreement
• Talent Management Agreement
• Technology and Know-How Transfer Agreement
• Temporary Staffing Services Agreement
• Tooling Ownership and Custody Agreement
• Tour Booking Agreement
• Trade-In and Buyback Agreement
• Trademark Licence Agreement
• Training Cost Repayment Agreement
• Transition Services Agreement
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Compiled from the notes that accompany the English contract templates on this site, published by Phuwara Krobtaku (ภูวรา ครอบตะคุ), Thai attorney-at-law, licence no. 477/2558. The short answer and summary at the top of this page are put together by the site from the template's clause headings and notes. Statutes are quoted only in the official Thai text: Thai is the only official language of Thai legislation, and an unofficial translation can mislead. Article registry OKC-B5CCEC. If you reuse this content, please credit the author and link to the original.