What tax applies to each type of contract in Thailand, and what percentage is withheld?

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.

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Affiliate Marketing Agreement

• Commission is income from brokerage. A Thai company or juristic person that pays Commission to a Thai company normally withholds 3%, and payments to individuals are withheld under a different method. Ask your accountant which rule applies before the first payment (Clause 5.6).
• If the Affiliate is abroad, withholding tax on payments sent overseas may apply, and a double tax treaty may reduce it; because you ticked gross-up, the Merchant bears that tax on top of the Commission.
• An Affiliate registered for VAT issues a tax invoice and adds VAT to the Commission (Clause 5.3).

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AI Governance Assessment Agreement

• A Thai company paying an Assessor in Thailand for this work normally withholds 3% and issues a withholding tax certificate (Clause 11.4).
• If the Assessor is abroad, different withholding rules may apply, a double tax treaty may reduce the rate, and a Thai Client may have to self-assess Thai VAT on the fee. Ask an accountant before the first payment, especially because the Client has agreed to gross up.

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AI Implementation and Automation Agreement

• A Thai company that pays an implementer in Thailand for this work normally withholds 3% and gives a withholding tax certificate (Clause 13.2).
• Usage charges paid to a foreign AI model or cloud provider may carry Thai VAT that the Client must self-assess, and possibly withholding tax. Ask an accountant before the first payment, especially because the Client has agreed to gross up.

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AI Model Development and Fine-Tuning Agreement

• A Thai company paying a developer in Thailand for this work normally withholds 3% and issues a withholding tax certificate (Clause 11.5).
• Payments to a developer, cloud or model provider abroad may carry different withholding rules and Thai VAT that the Client must self-assess. Ask an accountant before the first payment, especially because the Client has agreed to gross up.

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AI Model Evaluation Services Agreement

• A Thai company paying an Evaluator in Thailand for this work normally withholds 3% and issues a withholding tax certificate (Clause 13.4).
• If the Evaluator is abroad, different withholding rules may apply, a double tax treaty may reduce the rate, and a Thai Client may have to self-assess Thai VAT on the fee. Ask an accountant before the first payment, especially because the Client has agreed to gross up.

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API Access and Licence Agreement

• The API is free, so no tax arises on fees now. If the Provider later introduces fees under Clause 9.1, check the points below before paying.A Thai Provider registered for VAT charges VAT and issues tax invoices (Clause 10.1).
• A payment for the right to use software or data may be treated as a royalty rather than a service fee. For a Thai Provider, a Thai company payer normally withholds 3% in either case, but the type of income matters for the Provider's tax filing. Ask the Provider how it invoices.
• If the Provider is abroad, the Thai Licensee may have to withhold income tax at a higher rate on royalties and pay VAT to the Revenue Department on the Provider's behalf. A double tax treaty may reduce the withholding. Ask an accountant before the first payment, especially because you ticked gross-up.

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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.

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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).

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Audio-Visual Production Services Agreement

• A Thai company that pays the Fee usually withholds tax at the rate for services or hire of work and issues a withholding tax certificate (Clause 11.2); because you ticked gross-up, the Client bears that tax on top of the Fee.

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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.

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Bookkeeping and Accounting Services Agreement

• A Thai company paying accounting fees to a Thai firm normally withholds 3% and issues the certificate (Clause 9.2).
• If the Client is a foreign company without a Thai branch, taxes on the Client's own Thai income may be handled differently. Confirm the Client's filing obligations with the Firm at the start and record them in Part B of Schedule 1.

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Brand Identity and Graphic Design Agreement

• A Thai company that pays a designer in Thailand for a hire of work normally withholds 3% and gives a withholding tax certificate (Clause 8.2).
• If the Designer is abroad, or the Client pays from abroad, different withholding rules and double tax treaties may apply. Ask an accountant before the first payment, especially because the Client has agreed to gross up.

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Brokerage Agreement

• Tax invoice: the Broker supplies the service, so a VAT-registered Broker issues the tax invoice and the Principal pays VAT on top of the commission (Clause 8.3). A Broker that is not VAT-registered issues an ordinary invoice or receipt.
• Withholding tax, Thai Broker: a Principal that is a company or partnership normally withholds 3% from commission paid to a broker in Thailand and gives the Broker a withholding tax certificate (Clause 8.4).
• Withholding tax, overseas Broker: commission paid to a broker abroad may be subject to Thai withholding tax at a different rate, which a double tax treaty may reduce or remove. If the service is used in Thailand, the Principal may also have to self-assess and pay Thai VAT on the imported service. Ask your accountant before the first payment, because the Principal is liable if it withholds too little.
• The Commission is paid in the currency of the Sales Contract (Clause 8.2). Keep the exchange rate used for your accounts.

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Business Introducer Agreement

• Company and Introducer both in Thailand: a Thai company paying an introduction or brokerage fee normally withholds 3% and issues a withholding certificate. A VAT-registered Introducer charges VAT on its invoice (Clause 4.5).
• Company in Thailand, Introducer abroad: a fee paid abroad may be subject to Thai withholding tax unless a double tax treaty exempts it. Ask an accountant before the first payment.
• Company abroad, Introducer in Thailand: the Fee is the Introducer's taxable income in Thailand.

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Freight Capacity Reservation Agreement

• Carriage of goods within Thailand is generally exempt from VAT, and international carriage by sea or air by a Thai carrier may be at 0%. Check the treatment of each Lane with your accountant (Clause 10.1).
• A Thai company or juristic person normally withholds 1% on transport charges paid to a Thai carrier (Revenue Department Order Tor.Por. 4/2528, clause 12/4). Payments to a carrier abroad follow different rules; take advice before the first payment.

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Car Rental Agreement

• Renting out a car is a service. A Lessor registered for VAT must charge VAT and issue a tax invoice. Clause 6.1 states that the Rental includes any VAT, so a VAT-registered Lessor should price accordingly.
• If the Lessee is a company or juristic partnership in Thailand, it must normally withhold 5% of the Rental as tax on the rent of property and give the Lessor a withholding tax certificate. Agree in advance whether the Rental is quoted before or after this withholding. A tourist renting in their own name does not withhold.

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Cargo Survey Services Agreement

• Survey fees are normally subject to VAT at the standard rate. A Thai company or juristic person that pays a Thai surveyor normally withholds 3% (Revenue Department Order Tor.Por. 4/2528, clause 12/1). A surveyor abroad follows different rules; take advice before the first payment.

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Catering Services Agreement

• Whether a Thai company must withhold tax from a catering bill depends on whether the payment is treated as a food service or as a hire of work (Clause 9.2); because you ticked gross-up, the Client bears the tax on top of the price. Agree it with an accountant before paying.

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Co-Marketing Agreement

• Agree with your accountants how shared costs will be invoiced before the Campaign starts (Clause 4.6). The Budget Holder recharges the other Brand's share at cost (Clause 4.4); that recharge may need a tax invoice and may be subject to VAT or withholding tax depending on how it is characterised. Because each Brand pays its own suppliers (Clause 4.2), each Brand deals with the VAT and withholding tax on its own supplier invoices.
• Prizes in a lucky draw or contest are generally subject to withholding tax that the organiser must deduct and remit. The organiser named in Clause 7.3 should also check whether the promotion needs a permit before it is announced.

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Cold Chain Logistics Agreement

• Transport of goods within Thailand is generally exempt from VAT, while cold storage, handling and pre-cooling are normally subject to VAT at the standard rate. Ask the Provider to invoice them on separate lines (Clause 12.1).
• A Thai company or juristic person normally withholds 1% on transport charges and 3% on storage and other service fees (Revenue Department Order Tor.Por. 4/2528).

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Commercial Agency Agreement

• Principal and Agent both in Thailand: a Thai company paying commission to a Thai recipient normally withholds tax at 3% in most cases and issues a withholding certificate. A VAT-registered Agent charges VAT on its commission.
• Principal in Thailand, Agent abroad: commission paid abroad may be subject to Thai withholding tax unless a double tax treaty exempts it. Take accounting advice before the first payment; Clause 7.8 lets the Principal deduct tax that the law requires.
• Principal abroad, Agent in Thailand: the Agent's commission is its taxable income in Thailand. A VAT-registered Agent whose services are used abroad may be able to apply VAT at 0% if the Revenue Department's conditions are met. Because the Agent can sign contracts for the foreign Principal, the Principal may be treated as carrying on business in Thailand and become taxable here. Take tax advice before the Agent starts signing.

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Commercial Lease Agreement

• Rent for immovable property is exempt from value added tax, but the Service Charge and charges for utilities supplied by the Lessor are not. Keep them on separate lines of the invoice, as this Agreement does. Do not shift part of the Rent into the Service Charge, or part of the Service Charge into the Rent, to reduce tax; the Revenue Department can reassess both Parties.
• A company Lessee normally withholds 5% of the Rent and 3% of any Service Charge, and gives the Lessor withholding tax certificates (Clause 5.7). Withholding tax is paid by the 7th day of the following month.
• The Lessor pays the land and building tax.The Lessee reimburses the land and building tax for the Premises (Clause 6.4). Ask for the assessment and the apportionment each year. The old house and land tax no longer exists; do not agree to pay it.

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Commercial Photography Agreement

• A Thai company paying a photographer in Thailand for a commissioned shoot normally withholds 3% (hire of work) and issues a withholding tax certificate (Clause 7.2). A separate payment only for a licence of existing photographs may be treated as a royalty instead; ask an accountant which applies.
• Payments to a photographer abroad may fall under different withholding rules and double tax treaties.

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Commercial Sublease Agreement

• A company Subtenant normally withholds 5% of the Rent and gives the Sublessor a withholding tax certificate (Clause 5.3), and 3% of the service charge, which is subject to VAT if the Sublessor is VAT-registered. The Sublessor declares the Rent it receives as income; the rent it pays to the Head Lessor is its expense.

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Raw Materials and Components Supply Agreement

• A Thai VAT-registered Supplier charges VAT and issues a tax invoice for each delivery (Clause 14.1). Payments for goods between Thai companies are generally not subject to withholding tax, but transport or other services invoiced separately may be; ask the Supplier to show them on separate lines and check the rate with your accountant.
• Goods imported from abroad pay import duty and import VAT at customs. Withholding tax on payments abroad for goods is not normally required, but a separate fee for tooling, design or technical services may be treated differently; take advice before paying such a fee.

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Compromise Agreement

• A settlement payment is not automatically free of tax. If the payment is really the price of goods or services that were supplied, VAT and withholding tax may apply as for the original supply. If the Receiving Party is abroad, the Paying Party may have to withhold Thai tax. Ask an accountant how the payment should be recorded before it is made.
• Clause 3.4 says that tax withheld as the law requires counts as paid. The Receiving Party should agree the amount of any withholding before signing.

Open this form — 590 THB

Consignment Agreement

• If the Consignor is registered for Thai VAT, the Parties must follow the Revenue Department's rules on selling goods through an agent, including notifying the Revenue Department and issuing tax invoices in the way those rules require (Clause 7.6). If the rules are not followed, the Consignor may be treated as having sold the goods to the Consignee when they were delivered, and may owe VAT before being paid.
• A Consignee registered for VAT charges VAT on its Commissionremuneration (Clause 7.5). A Thai company paying a commission to a Thai agent may have to withhold tax on it; agree with your accountant how this works when the Consignee deducts its remuneration before paying the Consignor.
• If one Party is abroad, the goods cross a border before they are consigned. The Consignor is then normally the exporter and the Consignee or its customs broker handles import formalities; import duty and import VAT are payable on arrival even though the goods are not yet sold.

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Consortium Agreement

• Each member is taxed on the income from its own Scope (Clause 10.3).
• You chose to have the Lead Member receive all payments. If the members carry on the Project jointly and the income is received jointly, the Revenue Department may treat the consortium as a joint venture that is a separate taxpayer, with its own tax identification number, VAT registration and tax returns. Take tax advice before the first invoice. The Lead Member should keep the project account separate and pass each member's share on within … Business Days (Clause 10.1).
• You chose to have each member invoice the Project Owner for its own Scope. This is the simplest structure for tax, because each member issues its own tax invoice and receives its own withholding tax certificates. Confirm that the Project Owner accepts separate invoices.
• Government agencies and companies usually withhold tax from payments for services and hire of work, and may require a withholding tax certificate in the name of the member that receives the payment.

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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.

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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.

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Consulting Retainer Agreement

• Thai Consultant, foreign Client: the fees are taxable income of the Consultant in Thailand. The Client's country may require withholding tax, often reduced by a double tax treaty; keep the certificate (Clause 9.2). A VAT-registered Consultant whose advice is given in Thailand and used abroad may be able to apply VAT at 0% if the Revenue Department's conditions are met.
• Thai Client, foreign Consultant: the Client usually withholds Thai tax on consulting fees paid abroad and may have to self-assess VAT on the service. Take accounting advice before the first payment, especially because you ticked gross-up.
• Both in Thailand: a Thai company normally withholds 3% of the fees.

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Shipping Container Lease Agreement

• Rent for containers is normally subject to VAT at the standard rate when the Lessor is registered for VAT in Thailand (Clause 4.6).
• A Thai company that pays rent for property to a Thai lessor normally withholds 5% (Revenue Department Order Tor.Por. 4/2528, clause 6). Rent paid to a lessor abroad may be subject to a different withholding rate or relief under a double tax treaty. Take advice before the first payment.

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Contract Assembly Agreement

• A Thai juristic Customer that pays a Thai Assembler for assembly normally withholds 3% and issues a certificate (Clause 14.2). If the Assembler is abroad, withholding depends on the Assembler's country and any double tax treaty; take advice before the first payment.
• If parts are imported to be assembled and the Products are exported, import duty and VAT on the parts may be refundable or suspended through duty drawback, a bonded warehouse, a free zone or investment promotion privileges. The conditions are strict, and the paperwork usually has to be in place before the first shipment. Ask your customs broker which regime applies.

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Contract Manufacturing Agreement

• A Thai VAT-registered Manufacturer charges VAT and issues a tax invoice (Clause 13.1). A Thai juristic Customer that pays a Thai Manufacturer for manufacturing to its specification normally withholds 3% as payment for hire of work; practice can differ where the invoice separates the price of materials. Ask your accountant which rate applies to your invoices.
• If the Manufacturer is abroad, the Customer imports the Products and pays import duty and import VAT at customs, unless the delivery term is DDP. Withholding tax on payments abroad depends on what is paid for (goods, services or royalties) and on any double tax treaty. Take advice before paying a separate fee for a formula, tooling or design.

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Contract Packaging and Labelling Agreement

• A VAT-registered Packer in Thailand charges VAT on its fees and issues a tax invoice (Clause 13.1). A Thai company paying a Thai Packer for packing services normally withholds 3% and issues a withholding certificate.
• If the Customer is abroad and the Finished Products are exported, ask your accountant whether the Packer's services qualify for VAT at 0% and what documents are needed.

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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

• Fees for the right to use a copyright are royalties for Thai tax purposes. A Thai company or juristic person that pays them to a company carrying on business in Thailand normally withholds 3% and issues a withholding tax certificate (Clause 7.2).
• Different rules apply when the Licensor is an individual or is abroad; a double tax treaty may reduce the rate. If the Licensor is abroad, a Thai Licensee may also have to self-assess Thai VAT on the payment (Form P.P.36). Ask an accountant before the first payment, especially because you ticked gross-up, so the Licensee bears the withholding tax on top of the fee.

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Corporate Training Agreement

• A Thai company that pays a Thai trainer normally withholds tax (3% for service fees) and gives the withholding tax certificate (Clause 4.5).
• If the Trainer is abroad and paid from Thailand for work performed in Thailand, different withholding rules and double tax treaties may apply. Ask an accountant before paying the deposit, especially because you ticked gross-up, so the Client bears the withholding tax on top of the Fees.

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Coworking and Serviced Office Agreement

• A VAT-registered Operator adds VAT and issues a tax invoice (Clause 5.3). Check that the VAT option you chose matches the Operator's price list.
• A company Member normally withholds 3% on service fees, or 5% if the fee is treated as rent, and gives the Operator the withholding tax certificate (Clause 5.4). Agree with the Operator which rate applies before the first payment.

Registered address

• The Operator gives a consent letter and documents for company and VAT registration at the Centre (Clause 9.1). The Department of Business Development and the Revenue Department may inspect the address, and a Revenue office may refuse VAT registration if the Member has no real place of business there. A dedicated desk or private office is safer than a hot desk for VAT registration. Ask the local Revenue office before relying on the address.
• After the Agreement ends, the Member must move its registered address within … days (Clause 9.4). Keep this deadline in mind when planning a move.

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Customs Brokerage Agreement

• The Broker's Fees are normally subject to VAT at the standard rate. Duties and Taxes paid to Customs in the Client's name are not the Broker's income, so ask for official receipts in the Client's name (Clause 10.2); import VAT on those receipts can then be claimed by a VAT-registered Client as input tax.
• A Thai company or juristic person that pays the Fees normally withholds 3% (Revenue Department Order Tor.Por. 4/2528, clause 12/1). Do not withhold on Disbursements that are passed on at cost.

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Data Analytics Services Agreement

• A Thai company paying an Analyst in Thailand for this work normally withholds 3% and issues a withholding tax certificate (Clause 10.2). If the Analyst or the Client is abroad, different rules apply; ask an accountant before the first payment, especially because the Client has agreed to gross up.

Open this form — 790 THB

Data Annotation Services Agreement

• A Thai company paying a Vendor in Thailand normally withholds 3% on hire-of-work fees and issues a withholding tax certificate (Clause 8.2). Payments to or from abroad follow different rules; ask an accountant before the first payment, especially because the Client has agreed to gross up.

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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.

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Data Migration Services Agreement

• A Thai company paying a Provider in Thailand for this work normally withholds 3% and issues a withholding tax certificate (Clause 12.4). Payments to a Provider abroad follow different rules; ask an accountant before the first payment, especially because the Client has agreed to gross up.

Open this form — 790 THB

Dataset Licence Agreement

• A fee for the right to use data is generally treated as a royalty for Thai tax purposes. A Thai company paying it to a Licensor in Thailand normally withholds tax and issues a withholding tax certificate (Clause 11.2).
• If the Licensor is abroad, a higher withholding rate generally applies unless a double tax treaty reduces it, and a Thai Licensee may have to self-assess Thai VAT on the payment. Ask an accountant before the first payment, especially because the Licensee has agreed to gross up.

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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

• A fee for the right to use copyright is a royalty for Thai tax purposes. A Thai company that pays a royalty to a Thai licensor normally withholds 3%, and a payment to a licensor abroad is normally subject to Thai withholding tax on royalties, which a double tax treaty may reduce. Ask an accountant before the first payment, because you ticked gross-up, so the Licensee bears the withholding tax on top of the Licence Fee.
• A Thai VAT-registered Licensor charges VAT on the Licence Fee. A licence granted to a Licensee abroad and used abroad may qualify as an export of services at 0% VAT if the Revenue Department's conditions are met. A Thai Licensee that pays a foreign Licensor may have to self-assess and pay Thai VAT on the fee.
• If the Licensor sells digital products to consumers abroad through its own website, the customers' countries may require the Licensor to register for their VAT or GST on digital services. Check before scaling up.

Open this form — 790 THB

Digital Replica and Synthetic Voice Licence Agreement

• A Thai company that pays the Talent normally withholds tax and gives a withholding tax certificate (Clause 11.3). The Licence Fee may be treated as a royalty and the Capture Fee as a fee for a performance or service, which can carry different rates. Ask an accountant before the first payment.
• If the Talent lives abroad, a different withholding rate may apply unless a double tax treaty reduces it, and because you ticked gross-up, the Licensee bears that tax on top of the fees.

Open this form — 990 THB

Distributorship Agreement

• The price of goods paid to an overseas Supplier is normally not subject to Thai withholding tax. Payments to an overseas party for services, royalties or training may be, at the rate set by the Revenue Code or a double tax treaty. Clause 8.3 lets the Distributor deduct tax that the law requires.
• A Thai VAT-registered Distributor charges VAT on its resales and recovers the import VAT paid at customs.
• Amounts in the contract currency must be converted to Thai Baht for the Distributor's accounts at the rates the Revenue Department accepts.

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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

Domestic Transportation Agreement

• Transport services within Thailand are exempt from VAT under the Revenue Code (section 81(1)). Additional services such as storage or handling may not be exempt, which is why Clause 8.1 adds VAT only where the law requires it. Confirm the position with the Carrier's accountant before the first invoice.
• A Thai company or juristic person that pays transport fees normally withholds 1% (Revenue Department Order Tor.Por. 4/2528, clause 12/4) and gives the Carrier the withholding tax certificate (Clause 8.2).

Open this form — 590 THB

Dropshipping Agreement

• A Thai VAT-registered Supplier charges VAT on its sales to the Retailer and issues tax invoices (Clause 8.1). A Thai VAT-registered Retailer charges VAT on its own sales to Customers. Goods shipped out of Thailand are generally zero-rated if the exporter keeps the export documents that the Revenue Department requires.
• The price of goods paid to a Supplier abroad is normally not subject to Thai withholding tax. Clause 8.8 still lets the Retailer deduct any tax that the law requires.
• Customs forms must state the true value and description of every parcel (Clause 6.4). Under-declaring to reduce import duty is unlawful and can lead to seizure.

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Email Marketing Services Agreement

• A Service Provider registered for VAT charges VAT and issues a tax invoice (Clause 10.1). A Thai company normally withholds 3% on service fees paid to a service provider in Thailand. Payments to a provider abroad, and subscriptions to a foreign email platform, may be subject to different VAT and withholding rules; because you ticked gross-up, the Client bears the withholding on top of the Fees. Ask your accountant before the first payment.

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Employment Agreement

• Salary is income under section 40(1) of the Revenue Code. The Employer must withhold personal income tax from each salary payment and file the monthly return. Ask your accountant or the Revenue Department how to calculate the monthly amount.
• The Employer must register the Employee with the Social Security Office within the required time and pay both the employer's and the Employee's contributions each month (Clause 5.3). This applies to foreign employees as well.
• An employment contract is outside the scope of VAT.

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Engineering Consultancy Agreement

• A Thai company or partnership that pays a Thai consultant withholds 3% of each payment for services and gives a withholding tax certificate (Clause 10.5). If the Consultant is outside Thailand, a different rate and a tax treaty may apply; check before the first payment.
• For stamp duty this Agreement is a hire of work. Duty is 1 THB for every 1,000 THB or part of 1,000 THB of the fees. 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 Fees are in …, convert them to Thai Baht at the exchange rate on the date of signing and calculate the duty on the Baht amount. The Consultant 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 fees paid later exceed the amount stated, additional duty is payable. An unstamped agreement cannot be used as evidence in a Thai civil court until the duty and a surcharge are paid.

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Equipment Deposit and Storage Agreement

• Storage fees are a service. A VAT-registered warehouse charges VAT at the current rate and issues a tax invoice; check that the VAT option in Clause 5.1 matches the quotation.
• A company that pays storage fees to a Thai company or individual usually withholds tax on service fees (commonly 3%) and gives a withholding tax certificate (Clause 5.4). Confirm the rate with your accountant, especially if the warehouse describes the fee as rent, which can carry a different rate.
• Some warehouses that store goods for the public need a licence. Ask the warehouse to confirm that it holds any licence required for its business.

Open this form — 590 THB

Equipment Hire Agreement

• Stamp duty on leases applies to land, buildings and other structures, not to movable equipment, so this Agreement does not need stamps as a lease.
• A VAT-registered Owner charges VAT on the Hire Charges (Clause 6.3). A company Hirer normally withholds 5% on equipment rental and gives the Owner the withholding tax certificate.

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Equipment Hire Purchase Agreement

• A VAT-registered Owner should issue a tax invoice for the Down Payment and for each Instalment. For hire purchase, VAT generally becomes due when each Instalment falls due, or earlier if payment is received or a tax invoice is issued first. Ask the Owner's accountant to set up invoicing on this basis.
• Hire purchase instalments are generally not subject to withholding tax. Clause 13.3 applies only if a law requires the Hirer to withhold.
• The Hirer's accountant should confirm how the Equipment is recorded in the Hirer's books and how depreciation and the finance charge are treated.

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Escrow Agreement

• The Escrow Agent's fee is … plus any VAT (Clause 9.1). Interest on an escrow account is taxed; the bank may withhold tax on it before it is released (Clause 4.1).
• Money held in escrow is not itself subject to stamp duty. The Revenue Department may treat the Escrow Agent's fee arrangement as a hire of work (Instrument 4: 1 THB for every 1,000 THB or part of the fee). On the fee you entered, that duty would be (calculated by the system from the figures entered), and (calculated by the system from the figures entered) for each counterpart. Because the fee is in …, convert it to Thai Baht at the exchange rate on the date of signing before calculating the duty. Ask the Escrow Agent or an accountant before signing.
• Keep the signed Agreement, deposit receipts, every notice and Joint Instruction, and the release confirmation. A Thai court will need a certified Thai translation of any English document you rely on.

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EV Charger Installation Agreement

• A Thai company or juristic person that pays the Provider withholds tax from each payment and gives a withholding tax certificate (Clause 12.4).
• 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 Contract 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 Provider pays the duty within 15 days after signing — through the e-Stamp Duty system if the Agreement is signed electronically.- The payments to the Site Owner are its income and may be subject to withholding tax and value added tax depending on how they are structured (Clause 12.4).
• The stamp duty treatment of an agreement that allows another party to use parking bays depends on its terms. A fixed monthly fee for the bays may be treated as rent for a lease of immovable property, which attracts duty of 1 THB for every 1,000 THB of the total rent for the term; a pure revenue share is less clear. Ask the Revenue Department before signing, and have the duty paid within 15 days after signing if it applies.

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Event Co-Production Agreement

• Ask an accountant, before tickets go on sale, whether the Co-Producers must register together as a separate taxpayer or for VAT, and how the Lead Producer should invoice the other Co-Producer's share (Clause 7).
• Payments between the Co-Producers may need withholding tax certificates and tax invoices (Clause 7.1).

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Event Management Agreement

• A Thai company or a registered business that pays the Event Manager usually withholds tax at the rate for services or hire of work and issues a withholding tax certificate (Clause 8.2). If the Event Manager is abroad, different rules apply, and because you ticked gross-up, the Client bears that tax on top of the Price. Ask an accountant before the first payment.
• Keep the VAT treatment consistent with the option you chose (Clause 8.1). A tax invoice must match the amount and date of each payment.

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Event Sponsorship Agreement

• A Thai company that pays a sponsorship fee usually withholds tax. Whether the rate for advertising or the rate for services applies depends on what the Benefits are, so agree the classification with an accountant before the first invoice (Clause 5.2); because you ticked gross-up, the Sponsor bears the tax on top of the fee.
• Goods or services given in kind may be treated as a sale or service for VAT purposes on both sides. Record the agreed value of … … in the tax documents (Clause 5.1).

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Event Ticketing Services Agreement

• The Commission deducted by the Ticketing Company is still a payment by the Organiser for withholding tax purposes. Follow Clause 6.2: the Ticketing Company deducts the Commission net of the tax, and the Organiser pays the tax and issues the certificate.
• VAT on the Face Value is the Organiser's; VAT on the Commission and Booking Fees is the Ticketing Company's (Clause 6.1). Agree the form of receipt that buyers receive before sales open.

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Exchange Agreement

• Under the Revenue Code an exchange of goods counts as a "sale" for VAT, because "sale" includes any transfer of goods with or without payment (section 77/1(8)). Each party that is registered for VAT must issue a tax invoice for the Agreed Value of the property it hands over.
• You chose Agreed Values that exclude VAT. Each VAT-registered party is paid its VAT in cash on the Exchange Date (Clause 3.6). If both parties are VAT-registered, the two VAT amounts may be set off against each other, but each tax invoice must still show the full VAT.
• You chose Agreed Values that include VAT. The VAT-registered party's tax invoice shows the VAT inside the Agreed Value, and no extra money changes hands for VAT (Clause 3.6).
• You confirmed that neither party is registered for VAT. If one of you registers before the Exchange Date, notify the other at once (Clause 3.6).
• The VAT base is the value of the goods (Revenue Code section 79). If the Agreed Values are far below market value, the Revenue Department may assess VAT and income tax on a higher figure. Ask your accountant how to record the exchange in your books: each side records a disposal of its own asset and the acquisition of the other.
• An exchange of goods between businesses is normally not subject to withholding tax.

Open this form — 590 THB

Exhibition Participation Agreement

• A Thai company that pays the Participation Fee usually withholds tax. The rate for rent is higher than the rate for services, and which applies depends on how the fee is described and what it includes, so check with an accountant before paying (Clause 5.5); because you ticked gross-up, the Exhibitor bears the tax on top of the fee.

Open this form — 790 THB

Export Management Services Agreement

• A Thai company paying service fees to a Thai Export Manager normally withholds 3% and receives a VAT invoice for the Fees. A VAT-registered exporter normally applies VAT at 0% to its exported goods if it keeps the export declaration and the other evidence the Revenue Department requires.
• Commission is income of the Export Manager like the other Fees. If the Export Manager is abroad, Thai withholding tax may apply unless a double tax treaty exempts it; ask your accountant before the first payment.

Open this form — 790 THB

International Sale of Goods Agreement (Export from Thailand)

• A VAT-registered exporter can normally apply VAT at 0% to exported goods if it keeps the export declaration and the other evidence that the Revenue Department requires.
• Payments for goods are not normally subject to Thai withholding tax. If the Buyer's country deducts tax from a payment, Clause 4.7 requires the Buyer to pay the extra amount so that you receive the full Price.
• Record export sales in Thai Baht at the exchange rate that the Revenue Department accepts.

Open this form — 990 THB

Facilities Maintenance Agreement

• A Thai company or partnership that pays the Provider withholds tax from each payment (usually 3% for services) and gives a withholding tax certificate (Clause 10.4).
• For stamp duty this Agreement is a hire of work. Duty is 1 THB for every 1,000 THB or part of 1,000 THB of the fees. On the total for the Initial 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 Provider pays the duty within 15 days after signing — in money to the Revenue Department if the total is 1,000,000 THB or more, or through the e-Stamp Duty system if the Agreement is signed electronically. Additional duty is payable when the Agreement renews.

Open this form — 790 THB

Fitness Membership Agreement

• A membership agreement is a contract for services. Revenue officers may treat it 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 fee. On the Membership Fee you entered, that would be the amount the system calculates from the figures entered, with the amount the system calculates from the figures entered on a counterpart, paid by the Gym. Ask your accountant how you treat membership agreements.
• A VAT-registered Gym issues a tax invoice for each payment. Prices to consumers include VAT (Clause 4.1).

Open this form — 990 THB

Food Supply and Food Safety Agreement

• A contract for the sale of goods is not an instrument listed in the Stamp Duty Schedule, so this Agreement needs no stamp duty.
• Fresh agricultural products that have not been processed are generally exempt from VAT in Thailand, while processed or packaged products are not. Check each Product with your accountant so that invoices show VAT correctly.

Open this form — 790 THB

105 more contracts with notes on this topic

• Franchise Agreement
• Freight Forwarding Agreement
• Ghostwriting Agreement
• Hotel Room Allotment Agreement
• International Purchase Agreement (Import to Thailand)
• Importer of Record Services Agreement
• Cyber Incident Response Retainer Agreement
• Independent Contractor Agreement
• Influencer Marketing Agreement
• Interior Design Services Agreement
• Intellectual Property Co-Ownership Agreement
• Joint Venture Agreement
• Laboratory Testing Services Agreement
• Land and Factory Lease Agreement
• Agreement to Sell and Purchase Land and Factory
• Last-Mile Delivery and COD Collection Agreement
• Lead Generation Services Agreement
• Laundry and Linen Hire Agreement
• Live Performance Agreement
• Live Streaming Production Agreement
• Location Filming Agreement
• Managed Cloud Services Agreement
• Managed IT Services Agreement
• Managed Security Services Agreement
• Market Research Services Agreement
• Marketplace Seller Agreement
• Master Services Agreement
• Merchandising Licence Agreement
• Mortgage Agreement Addendum (Land, Building or Machinery)
• Music Commission Agreement
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• Consent to Use Premises as Company Office
• Online Course Terms of Enrolment
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• Paid Media Management Agreement
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• Pest Control Services Agreement
• Pet Boarding and Sitting Agreement
• Product Pre-Order Agreement
• Pre-Shipment Inspection Agreement
• Product Certification Services Agreement
• Product Development and Prototyping Agreement
• Product Recall Services Agreement
• Property Management Agreement
• Public Relations Services Agreement
• Publishing Agreement
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• Recruitment Services Agreement
• Repair and Refurbishment Services Agreement
• Authorised Repair Centre Agreement
• House and Condo Lease Agreement
• Retreat Participation Agreement
• Returns Management Services Agreement
• Rooftop and Equipment Site Agreement
• SaaS Subscription Agreement
• Sale of Goods Agreement
• Sales Commission Agreement
• Secondment Agreement
• Information Security Assessment Agreement
• Self-Storage Agreement
• SEO Services Agreement
• Employment Separation Agreement
• Service Agreement
• Share Pledge Agreement
• Share Purchase Agreement (Thai Company)
• Shareholder Loan Agreement
• Shareholders' Agreement
• Social Media Management Agreement
• Website and Software Development Agreement
• Software Licence Agreement
• Software Pilot Agreement
• Software Reseller Agreement
• Software Maintenance and Support Agreement
• Procurement and Sourcing Services Agreement
• Spa and Wellness Package Agreement
• Speaker Engagement Agreement
• E-Commerce Store Management 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
• Translation and Localisation Agreement
• Travel Agency Supplier Agreement
• UGC Content Creation Agreement
• Vending Machine Site Agreement
• Video Production Agreement
• Virtual Assistant Services Agreement
• Virtual Office Services Agreement
• Voice-Over Services Agreement
• Warehousing and Fulfilment Agreement
• Waste Collection and Recycling Agreement
• White-Label Services Agreement

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-0C6437. If you reuse this content, please credit the author and link to the original.