What Is Stamp Duty in Thailand? Which Contracts Need It, and What to Do When You Sign Online (2026)

Certain contract types in Thailand owe stamp duty (อากรแสตมป์) under the Thai Revenue Code, such as real estate leases, loan agreements, and some powers of attorney (check the exact rates and caps with the Revenue Department or a qualified professional before relying on them). Signing a contract online does not remove the stamp duty obligation. The Revenue Department runs an e-Stamp Duty system for paying stamp duty on electronic instruments through the Revenue Department's e-Filing system instead of affixing paper stamps.

Many people assume that signing a contract online and handling the tax side are the same thing, but they are two entirely separate matters. This article explains what stamp duty is, which contract types you should check, and how signing online relates to any of it.

TL;DR: Stamp duty is a tax obligation under the Thai Revenue Code that is completely separate from how the contract is signed. Certain contract types, such as leases or loan agreements, may be subject to stamp duty whether they are signed on paper or online. The Revenue Department provides an e-Stamp system specifically for paying stamp duty electronically on electronic instruments.

What you should know

• Stamp duty is a tax obligation under the Revenue Code, entirely separate from whether the document was validly signed.
• Certain contract types, such as leases and loan agreements, may be subject to stamp duty; check the exact rates with a qualified professional.
• Signing a contract online does not remove the stamp duty obligation; it must be handled separately.
• The Revenue Department runs an e-Stamp Duty system for paying stamp duty on electronic instruments through the Revenue Department's e-Filing system.

What is stamp duty, and why do some contracts need it?

Stamp duty is a tax collected on certain instruments and legal documents, as prescribed in the Thai Revenue Code. It is a separate tax obligation from VAT or income tax. Stamp duty dates back to the paper-document era, and its purpose is to formalize certain legal transactions and attach a tax record to them.

Who is liable for stamp duty is generally prescribed per instrument type. In practice, the parties can usually agree between themselves which side bears this cost, unless the contract contains a specific provision saying otherwise.

Which contracts are subject to stamp duty?

Many contract types that Thai businesses use regularly fall within the scope of stamp duty considerations, especially real estate leases and loan agreements. The exact rates and caps for each type should always be checked with the Revenue Department or a tax professional before relying on them, because the figures carry specific conditions and can change.

This matters directly to real estate brokers who handle leases regularly, and to individuals making loans between themselves. Check the stamp duty position of each contract clearly before proceeding.

What is e-Stamp, and how does it differ from paper stamp duty?

e-Stamp is the same tax obligation as paper stamp duty, just paid through the Revenue Department's online system instead of affixing a physical stamp. The Revenue Department offers a service officially called the online cash payment system for stamp duty on electronic instruments (ระบบชำระอากรแสตมป์เป็นตัวเงินผ่านออนไลน์ สำหรับตราสารอิเล็กทรอนิกส์), designed specifically for instruments that exist in electronic form.

The portal for accessing the service is efiling.rd.go.th/ef-cms-web, part of the Revenue Department's e-Filing services, alongside the P.N.D. income tax filing services.

The very existence of this system is clear confirmation that the Revenue Department itself considers electronic instruments to remain subject to stamp duty as usual; it has simply adapted the payment method for an era in which many documents no longer exist on paper.

If you sign a contract online, do you still owe stamp duty?

Yes, if that contract type is within scope under the law. The signing channel, paper or electronic, does not change the contract's own stamp duty obligation. This is where many businesses get it wrong.

Jabmue's job is to make documents legally binding under the Electronic Transactions Act B.E. 2544 (2001), through signer identity verification and audit trail records. But Jabmue does not calculate or pay stamp duty on the user's behalf, because it is a separate tax obligation that must be handled directly through the Revenue Department's channels.

Being straight about this matters. Presenting a signing platform as handling everything including tax would mislead users and could cause them to miss an important step. The right approach is to use a signing system for the integrity of the signature, and check the stamp duty obligation separately through the Revenue Department or a tax advisor.

For a broader overview of Thai e-signature law, continue with Are electronic signatures legal in Thailand?

What are the risks of not affixing stamp duty?

A contract that should have borne stamp duty but did not may face consequences for its use as evidence in certain proceedings, on top of potential tax exposure. The precise nature of the risk should be checked with a tax or legal professional.

What you can do right now: check from the start whether the contract you are about to make falls into a category where stamp duty applies, and plan for it as part of preparing the contract, not as an afterthought once it has already been signed.

Frequently asked questions

Does a condo lease need stamp duty?

In general, real estate leases, including condos, fall within the scope of stamp duty considerations. Check the exact rate with the Revenue Department or a professional based on the value and term of each lease.

Does a loan agreement between individuals need stamp duty?

In general, loan agreements also fall within scope. The exact rate and cap depend on the loan amount; check with a professional before making the agreement.

Where do I pay electronic stamp duty?

Through the Revenue Department's e-Filing system, the official service specifically for paying stamp duty on electronic instruments.

Who pays the stamp duty, the landlord or the tenant?

The law prescribes who is liable per instrument type, but in practice the parties can usually agree between themselves which side bears the cost.

Do documents signed through Jabmue need stamp duty handled separately?

Yes. Stamp duty is a tax obligation entirely separate from the signing process. Users must handle it themselves through the Revenue Department's channels if the contract type is within scope.

Conclusion

Stamp duty and online contract signing are two entirely separate matters. Signing online makes the document legally binding with verifiable evidence; stamp duty is a tax obligation based on the instrument type that must be checked and handled separately through the Revenue Department, however the contract was signed.

If you want contracts signed with proper legal effect, with OTP signer verification and a complete audit trail, while checking stamp duty separately with the Revenue Department or your accountant, try it free to get started.