Normally, the GeStamp Duty system calculates the stamp duty based on the calculation formulas specified by the Revenue Department. However, the system also allows users who wish to calculate and submit the amount themselves. The formula for stamp duty calculation is as follows:
| No | Instrument | Formula |
|---|---|---|
| 1 | Instrument Type 1 Lease of land, buildings, other constructions, or rafts | - Stamp duty: 1 Baht for every 1,000 Baht or a fraction thereof. - Any fraction of 1,000 Baht is counted as 1 Baht. |
| 2 | Instrument Type 2 Transfer of share certificates, debentures, bonds, and debt certificates issued by companies, associations, partnerships, or organizations | - Stamp duty: 1 Baht for every 1,000 Baht or a fraction thereof. - Any fraction of 1,000 Baht is counted as 1 Baht. |
| 3 | Instrument Type 3 Hire-purchase of assets | - Stamp duty: 1 Baht for every 1,000 Baht or a fraction thereof. - Any fraction of 1,000 Baht is counted as 1 Baht. |
| 4 | Instrument Type 4 Contract for work or services | Stamp duty: 1 Baht for every 1,000 Baht or a fraction thereof of the specified payment. |
| 5 | Instrument Type 5 Loan agreements or overdraft arrangements with banks | Stamp duty: 1 Baht for every 2,000 Baht or a fraction thereof. If the total stamp duty exceeds 10,000 Baht, the duty is capped at 10,000 Baht. |
| 6 | Instrument Type 6 Insurance policies | Non-life insurance: - Stamp duty: 1 Baht for every 250 Baht or a fraction thereof of the specified payment. - Any fraction of 250 Baht is counted as 1 Baht. Life insurance: - Stamp duty: 1 Baht for every 2,000 Baht or a fraction thereof of the specified payment. - Any fraction of 2,000 Baht is counted as 1 Baht. If the total stamp duty exceeds 20 Baht, the duty is capped at 20 Baht. Other types of insurance: - Stamp duty: 1 Baht for every 2,000 Baht or a fraction thereof of the specified payment. - Any fraction of 2,000 Baht is counted as 1 Baht. Annuity policy: - Stamp duty: 1 Baht per 2,000 Baht of annuity cost or, if the cost is not stated, per 2,000 Baht of 33⅓ times the annual income. - Any fraction of 2,000 Baht is counted as 1 Baht. Reinsurance policy: - Stamp duty: 1 Baht flat. Endorsement for renewal: - Stamp duty at half the rate applied to the original policy. |
| 7 | Instrument Type 7 Power of attorney | Authorize one or more persons to perform a single act. Stamp duty: 10 Baht - If relationship = 1 Stamp duty: 10 Baht - If relationship = 2 Stamp duty: totalParty x 10 Baht Authorize one or more persons to jointly perform multiple actions. Stamp duty: 30 Baht - If relationship = 1 Stamp duty: 30 Baht - If relationship = 2 Stamp duty: totalParty x 30 Baht Authorize multiple persons to perform actions independently on multiple occasions. Stamp duty: 30 Baht - If relationship = 1 Stamp duty: 30 Baht - If relationship = 2 Stamp duty: totalParty x 30 Baht |
| 8 | Instrument Type 8 Proxy for company meetings | – Proxy for a single meeting. Stamp duty: 20 Baht – Proxy for multiple meetings. Stamp duty: 100 Baht |
| 9 | Instrument Type 9(1) Bill of exchange or similar instruments | Stamp duty: 3 Baht per instrument If selectType = 1 and relationship = 4, then Stamp duty: 3 × issueNumber |
| 10 | Instrument Type 9(2) Promissory note or similar instruments | Stamp duty: 3 Baht per instrument |
| 11 | Instrument Type 10 Bill of lading | Stamp duty: 2 Baht flat. |
| 12 | Instrument Type 11(1) Share certificates, debentures, or debt certificates issued by companies, associations, or organizations | Stamp duty: 5 Baht flat. |
| 13 | Instrument Type 11(2) Government bonds sold in Thailand | - Stamp duty: 1 Baht for every 100 Baht or a fraction thereof. - Any fraction of 100 Baht is counted as 1 Baht. |
| 14 | Instrument Type 12 Cheque or any instrument used in place of a cheque | Stamp duty: 3 Baht per instrument If selectType = 1 and relationship = 2, then Stamp duty: 3 × issueNumber |
| 15 | Instrument Type 13 Certificate of Deposit | Stamp duty: 5 Baht per instrument (If selectType = 1 and relationship = 1, then Stamp duty: 5 Baht × issueNumber) |
| 16 | Instrument Type 14 Letter of Credit | - Issued domestically: - Instrument Amount less than 10,000 Baht. Stamp duty: 20 Baht - Instrument Amount 10,000 Baht or more. Stamp duty: 30 Baht - Issued abroad but payable in Thailand. Stamp duty: 20 Baht per instance |
| 17 | Instrument Type 15 Traveler’s Cheque | - Issued domestically. Stamp duty: 3 Baht per copy - Issued abroad but payable in Thailand. Stamp duty: 3 Baht per copy (If selectType = 1 and relationship = 1, then Stamp duty: 3 Baht × issueNumber) |
| 18 | Instrument Type 16 Delivery Receipt | Stamp duty: 1 Baht per instrument |
| 19 | Instrument Type 17 Guarantee | - If the guaranteed amount is not specified. Stamp duty: 10 Baht - Instrument Amount ≤ 1,000 Baht. Stamp duty: 1 Baht - Instrument Amount > 1,000 Baht but ≤ 10,000 Baht. Stamp duty: 5 Baht - Instrument Amount > 10,000 Baht. Stamp duty: 10 Baht |
| 20 | Instrument Type 18 Pledge Agreement | - Stamp duty: 1 Baht for every 2,000 Baht or a fraction thereof. - Any fraction of 2,000 Baht is counted as 1 Baht. - If the instrument amount is not specified. Stamp duty: 1 Baht |
| 21 | Instrument Type 19 Warehouse Receipt | Stamp duty: 1 Baht flat. |
| 22 | Instrument Type 20 Delivery Order | Stamp duty: 1 Baht flat. |
| 23 | Instrument Type 21 Agency | - Specific authority → Stamp duty: 10 Baht - General authority → Stamp duty: 30 Baht |
| 24 | Instrument Type 23 Duplicate or Counterpart Instrument | - If the original instrument duty amount not exceeding 5 Baht. Stamp duty: 1 Baht - If the original instrument duty amount exceeding 5 Baht. Stamp duty: 5 Baht |
| 25 | Instrument Type 27(a) Partnership Formation Agreement | Stamp duty: 100 Baht flat. |
| 26 | Instrument Type 27(b) Amendment to Partnership Agreement | Stamp duty: 50 Baht flat. |
| 27 | Instrument Type 28(c) Receipt for Sale, Hire Purchase, or Transfer of Vehicle Ownership | - Stamp duty: 1 Baht for every 200 Baht or a fraction thereof. - Any fraction of 200 Baht is counted as 1 Baht. |