Who Bears Stamp Duty in a Long Lease & How Is It Usually Decided?

Who pays stamp duty can depend on the property, holding structure and the agreement between parties. The relevant law may specify who is liable; the commercial agreement may allocate costs differently from the person legally liable. Obtain a written completion statement based on actual title and parties close to transfer, because rates, values and facts matter. This is general educational information; laws and practice can change. 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. Clarify who pays and ensure the obligation is documented in the contract to avoid later disputes.