How Do I Determine Who Pays Stamp Duty in a Long Lease?

Stamp duty on leases is governed by the Revenue Department’s rules, and the responsible party should be identified in the lease agreement. To avoid surprises, check who is legally liable under the specific transaction and reflect that in the contract. Remember that registration fees and other taxes can also apply, so you should treat stamp duty as part of the broader transfer-and-ongoing-cost picture rather than the sole expense. Since rates and practice can change, consult an independent Thai lawyer and, where relevant, an accountant before signing. Confirm current figures with the Land Office, your lawyer, or the manager involved in the transaction to ensure you’re budgeting correctly.