How Is Stamp Duty Calculated for Leases with Variable Rent & Term?

Stamp duty on leases in Thailand is governed by the Revenue Department and is not a flat fee. The amount generally depends on the rent, any key money or upfront charges, and the lease period. Since leases can include different rent structures (fixed monthly rent, stepped increases, seasonal adjustments) and various term lengths, the exact duty can vary a lot from contract to contract. The person legally responsible for stamping the agreement should be identified in the contract or assumed by local practice; this may fall to the landlord or the tenant depending on how the lease is arranged. Because rates and rules can change, you should obtain a current calculation from a Thai lawyer or tax advisor before finalising the deal. Ensure the agreed lease value used for stamp duty matches the actual contract and is consistent with any other taxes or fees. In practice, incorporate stamp duty into the overall transaction cost and review the complete cost with your legal adviser rather than treating stamp duty in isolation. This is general educational information; consult a lawyer/accountant for your specific case and confirm figures with the relevant authorities prior to signing any lease documents.