Methods Of Stamp Duty Payment In Thailand

Like many countries, Thailand requires stamp duty to be paid on the execution of certain legal instruments. A liable person who fails to pay stamp duty on a required instrument can be subject to a maximum surcharge of six times the applicable stamp duty, and an instrument on which stamp duty has not been paid will not be admissible as evidence in civil cases (that is, it will have limited legal weight and enforceability).

Before July 2019, there were three methods for paying stamp duty:

1. Affixing adhesive stamps on the instrument (and canceling it by the liable person in order to make sure that the adhesive stamp duty cannot be reused);
2. Having a stamp impressed on the paper instrument; or