Is Stamp Duty Payable on Leases?

The Revenue Department’s stamp-duty schedule includes leases of land and buildings. The amount depends on rent, key money and lease period, and the responsible party should be identified. Registration fees and other taxes can also arise. A long lease should be reviewed and costed as a complete transaction rather than treating stamp duty as the only expense. This is general educational information, not legal, tax or financial advice. Property structures, taxes, licences and registration practice can change or depend on the facts. Use an independent Thai lawyer and, where relevant, a qualified accountant before committing money or signing documents. Confirm current figures with the Land Office, lawyer, accountant, insurer or manager relevant to the transaction.