Who Bears Stamp Duty for a Lease—landowner or Tenant?

Stamp duty on leases depends on the rent, any key money and the lease length, and the lease contract should designate who is liable. In practice, the liable party may be the landlord or the tenant, depending on negotiations and the contract. In addition to stamp duty, you should expect registration fees and possibly other taxes, so cost the lease as a full transaction rather than focusing only on stamp duty. Have a Thai lawyer calculate the duty for your exact terms and confirm current figures with the Land Office. Ensure the lease agreement clearly states who pays stamp duty and include that cost in your budget. Not all leases carry stamp duty in the same way, so avoid relying on a generic percentage. Independent advice helps ensure you understand the actual obligations for your transaction.