What You Should Know About Stamp Duty in Thailand 您應該知道的泰國印花稅 @ IBC泰國法律金融會計事務所International Business Consultancy

What You Should Know About Stamp Duty in Thailand

您應該知道的泰國印花稅

Stamp Duties are taxed on instruments and not on transactions or persons. Stamp Duty in Thailand is a tax imposed on legal documents and other instruments such as land transfers and leases, power of attorney, and travelers’ checks.

印花稅是針對文件而不是交易或人徵稅。泰國的印花稅對法律文件和其他文書，例如土地移轉及租賃、委託書和旅行支票徵收的稅。

The following documents are required the Stamp Duty to be attached to the documents: 以下文件需要附加加上印花稅：[1]

Nature of Instrument/Transaction

文件/交易的性質

Stamp Duty

印花稅

1.Rental of land, building, other construction or floating house

土地、建築物、其他建築或浮動房屋的出租

For every 1,000 Baht or fraction thereof of the rent or key money or both for the entire lease period

在整個租賃期內，每 1,000 泰銖或其中的一小部分租金或禮金或兩者兼具

1 Baht/泰銖

2. Transfer of share, debenture, bond, and certificate of debt issued by any company, association, the body of persons or organization.

移轉任何公司、協會、個人或組織機構發行的股份、債券、債券和債務憑證。

For every 1,000 Baht or fraction thereof of the paid-up value of shares, or of the nominal value of the instrument, whichever is greater.

每 1,000 泰銖或其一部分的股份繳足價值或票據面值，以較高者為準。

1 Baht/泰銖

3. Hire-purchase of property.

租購財產。

For every 1,000 baht or fraction thereof of the total value

每 1,000 泰銖或其總價值的一小部分

1 Baht/泰銖

4. Hire of work

聘僱工作

For every 1,000 Baht or fraction thereof of the remuneration prescribed.

每 1,000 泰銖或規定報酬的一部分。

1 Baht/泰銖

5. Loan of money or agreement for bank overdraft
貸款或銀行透支協議
For every 2,000 Baht or fraction thereof of the total amount of loan or the amount of bank overdraft agreed upon.

每 2,000 泰銖或貸款總額或商定的銀行透支金額的一小部分。

Duty on the instrument of this nature calculated into an amount exceeding 10,000 Baht shall be payable in the amount of 10,000 Baht.

對這種性質的票據計算超過 10,000 泰銖的稅款應支付 10,000 泰銖。

1 Baht/泰銖

6. Insurance policy

保險政策
(a) Insurance policy against loss

損失保險單
For every 250 baht or fraction thereof of the insurance premium.

每 250 泰銖或保險費的一部分。
(b) Life insurance policy

人壽保險單
For every 2,000 baht or fraction thereof of the amount insured.

每 2,000 泰銖或保險金額的一部分。

(c) Any other insurance policy

任何其他保險單
For every 2,000 baht or fraction thereof of the amount insured.

每 2,000 泰銖或保險金額的一部分。

(d) Annuity policy

年金保單
For every 2,000 baht or fraction thereof of the principal amount, or, if there is no principal amount, for every 2,000 baht or fraction thereof of 33 1/3 times the annual income.

每 2,000 泰銖或本金的一小部分，或者，如果沒有本金，每 2,000 泰銖或本金的一部分為年收入的 33 1/3 倍。

(e)Insurance policy where reinsurance is made by an insurer to another person.

保險人向他人進行再保險的保險單。

(f)Renewal of insurance policy

續保保單

1 Baht/泰銖

Half the rate for the original policy/原保單費率減半

7. Power of Attorney Letter i.e., a letter appointing an agent, which is not in the form of an instrument or contract including a letter appointing arbitrators:

委託書，即委託代理人的信函，不採用文書或合約的形式，包括任命仲裁員的信函：

(a) authorizing one or more persons to perform an act once only.

授權一個或多個人僅執行一次作為。

(b) authorizing one or more persons to jointly perform acts more than once.

授權一人或多人共同實施不止一次的行為。

(c) authorizing to perform acts more than once by authorizing several persons to perform acts separately; the instrument will be charged on the basis of each individual who is authorized.

授權多人分別實施的行為，授權實施不止一次的行為；文件將根據每個被授權人收費。

10 Baht/泰銖

30 Baht/泰銖

8. Proxy letter for voting at a meeting of a company

在公司會議上投票的委託書

(a) Authorized for one meeting only

僅獲授權參加一次會議

(b) Authorized for more than one meeting

獲授權參加一次以上會議

20 Baht/泰銖

100 Baht/泰銖

9. (1) Bill of exchange or a similar instrument used like bill of exchange on each bill or instrument

匯票或類似票據，如每張票據或票據的匯票

(2) Promissory note or the similar instrument used like a promissory note on each note or instrument

使用的本票或類似票據，如每張票據或票據的本票

3 Baht /泰銖

3 Baht/泰銖

10. Bill of lading

提貨單

2 Baht/泰銖

11. (1) Share or debenture certificate, or certificate of debt issued by any company, association, the body of persons or organization

任何公司、協會、個人或組織機構發行的股票或債券證書或債務證書

(2) Bond of any government sold in Thailand

在泰國出售的任何政府債券

For every 100 baht or fraction thereof.

每 100 泰銖或其中的一部分。

5 Baht /泰銖

1 Baht/泰銖

12. Cheque or any written order used in lieu of cheque for each instrument

支票或任何代替每件工具支票的書面訂單

3 Baht/泰銖

13. Receipt for interest-bearing fixed deposit of the Bank

銀行有息定期存款收據

5 Baht/泰銖

14. Letter of credit

信用證
(a) Issued in Thailand

泰國發行

- For value less than 10,000 Baht

價值低於 10,000 泰銖

- For value of 10,000 Baht or over

價值 10,000 泰銖或以上

(b) Issued abroad and payable in Thailand for each payment

每次在國外發行並在泰國支付

20 Baht/泰銖

30 Baht/泰銖

20 Baht/泰銖

15. Traveler’s cheque

旅行支票

(a) For each cheque issued in Thailand

對於在泰國簽發的每張支票

(b) For each cheque issued abroad but payable in Thailand

對於在國外簽發但在泰國支付的每張支票

3 Baht/泰銖

16. Each goods’ receipt

每件貨物的收據

Issued in connection with carriage of goods by waterway, land and air, namely, an instrument signed by an official or cargo master of a transport vehicle which carries goods as specified in that receipt upon issuing the bill of lading

與水路、陸路和空運貨物運輸有關的簽發，即在簽發提單時由運輸車輛的官員或貨主簽署的文書，該運輸車輛按照該收據的規定運載貨物

1 Baht/泰銖

17. Guarantee

擔保

(a) For an unspecified limit amount of money

無未指定限額的金額

(b) For an amount exceeding 1,000 baht

金額超過 1,000 泰銖

金額超過 1,000 泰銖但不超過 10,000 泰銖

(d) For an amount exceeding 10,000 baht

金額超過 10,000 泰銖

10 Baht/泰銖

1 Baht/泰銖

5 Baht/泰銖

10 Baht/泰銖

18. Pawnbroking

典當經紀
For every 2,000 baht or fraction thereof of the debt.

每 2,000 泰銖或其中的一部分債務。

If the pawnbroking does not limit the amount of debt.

如果典當經紀不限制債務金額。

1 Baht/泰銖

19. Warehouse receipt

倉庫收據

1 Baht/泰銖

20. Delivery order is the instrument that the persons whose name appeared on the instruments, or right vested persons to receive the goods, or whose name signed to receive the delivery.

交付訂單是文書上出現姓名的人、或有權收取貨物的人或簽字人收貨的文書。

1 Baht/泰銖

21. Agency

機構
(a) specific authorization

具體授權

(b) general authorization

一般授權

10 Baht/泰銖

30 Baht/泰銖

22. Decision gave by an arbitrator

仲裁員作出的決定
(a)In the case where the dispute is concerned with the amount of money or price for every 1,000 baht or fraction thereof

在爭議涉及每 1,000 泰銖或其零頭的金額或價格的情況下
(b)In the case where no amount of money or price is specified.

在沒有限定金額或價格的情況下。

1 Baht/泰銖

10 Baht/泰銖

23. Duplicate or counterfoil of an instrument,
namely, an instrument having the same contents as the original document or contract and signed by the person executing the instrument in the same manner as the original.

文件的副本或繕本，即與原件或合約內容相同，並由執行文書的人以與原件相同的方式簽署的文書。
(a)If the duty payable for the original instrument does not exceed 5 baht.

如果文書原件應繳稅款不超過5泰銖。

(b)If the duty exceeds 5 baht.

如果印花稅超過 5 泰銖。

1 Baht/泰銖

5 Baht/泰銖

24. Memorandum of association of a limited company submitted to the registrar.

提交至註冊處的有限公司組織章程大綱。

200 Baht/泰銖

25. Articles of association of a limited company submitted to the registrar.

提交至註冊處的有限公司章程。

200 Baht/泰銖

26.Newly written articles of association, copy of amended memorandum of association or articles of association submitted to the registrar.

新的公司章程、經修訂的公司章程或公司章程的副本提交至註冊處。

50 Baht/泰銖

27. Partnership contract

合夥合約

(a) Contract on the establishment of a partnership

關於建立合夥企業的合約
(b) Amendment of the contract on the establishment of a partnership

修改設立合夥企業的合約

100 Baht/泰銖

50 Baht/泰銖

28. Receipt only as specified the following:

僅依以下規定收據：
(a) Receipt issued for government lottery prizes;

政府彩票開立的收據；
(b) Receipt issued in connection with a transfer of, or creation of any right in, an immovable property, if the juristic act which gives rise to such receipt is registered under the law;

與不動產的移轉或任何權利的創造有關的收據，如果產生這種收據的法律行為是依法登記；
(c) Receipt issued in connection with a sale, sale with right of redemption, hire-purchase or transfer of ownership in a vehicle, only if the vehicle is registered under the law governing such vehicle. If the receipt under (a) (b) (c) has an amount of 200 Baht or more: for every 200 Baht or fraction thereof.

僅在車輛根據管轄該車輛的法律註冊的情況下，與車輛的銷售、具有贖回權的銷售、租購或所有權移轉有關的收據。如果根據 (a) (b) (c) 項的收據金額為 200 泰銖或以上：每 200 泰銖或其中的一部分。

1 Baht/泰銖

The rates of duty range from 1 Baht to 200 Baht. There are a few conditions for a surcharge of stamp duty as follows:

印花稅從1泰銖到 200泰銖不等。有幾個加收印花稅的附加費條件如下：

When an instrument is not duly stamped, the person liable to duty or the holder of the instrument or the beneficiary thereunder shall be entitled to present the instrument to the tax office for payment of duty who shall allow payment of the duty

文件未加蓋印花稅時，納稅義務人、或票據持有人、或文件受益人有權向稅務局出示文件以繳稅，稅務官員應允許繳稅

1. If the instrument is executed in Thailand but no stamps are affixed or an incorrect amount is stamped on the instrument and is presented to a tax official for payment of duty within 15 days from the day when the instrument was required to be duly stamped, the duty shall be paid accordingly to the rates within 15 days with no surcharges/extra payment.

如果票據在泰國簽立但未加蓋印花、或票據上的金額不正確，並在票據被要求正式蓋章之日起 15 天內提交給稅務官員繳納稅款，該稅款應在 15 天內根據費率支付，不收取附加費/額外費用。

2. If exceeding 15 days as previously mentioned, an extra surcharge shall be incurred on the following basis:

如前所述超過 15 天，將按以下基礎收取額外費用:

If the documents are required by tax officials to be stamped but such documents are stamped incorrect amounts from the day when the instrument is required to be duly stamped and if a such mistake were found later than previously mentioned of 15 days but not exceeding 90 days, the surcharge of twice the amount of duty of the differences shall be paid.

如果稅務官員要求在文件上蓋章，但從文件被要求正式蓋章之日起，此類文件的蓋章金額不正確，並且如果發現此類錯誤的時間晚於前面提到的 15 天但不超過 90 天，補繳差額稅額兩倍的附加費。

Example: The required duty amount is 10 baht, but 7 baht worth of duty stamp is affixed, the calculation of the total amount shall be the difference amount of 3 baht plus twice the differences (3x2) = 6 baht. As such, the total amount shall be 3+6 = 9 baht shall be paid.

舉例：要求的稅額是10泰銖，但加蓋價值7泰銖的印花稅，總金額的計算為3泰銖的差額加上2倍的差額（3x2）=6泰銖。因此，應支付總金額為 3+6 = 9 泰銖。

If no stamps are duly affixed on the document and such a mistake has been found within the same period of time (later than 15 days but no more than 90 days) the surcharge shall be made twice the amount of the amount that must be affixed, or 4 baht shall be penalized, whichever is higher.
如果文件沒有適當蓋章，並且在同一時間段內（15天以上但不超過90天）發現錯誤，附加費應為必須蓋章金額的兩倍，或罰款 4 泰銖，以較高者為準。
Example: The required duty amount is 10 baht, but no amount of such duty is affixed, the calculation shall be the missing amount of 10 baht plus the surcharge of the twice amount of missing duty (10x2) = 20 baht. As such, the total amount shall be 10+20 = 30 baht shall be paid.

舉例：要求的稅額為 10 泰銖，但未附加此關稅的金額，計算應為 10 泰銖的漏稅金額加上兩次漏稅稅額的附加費（10x2）= 20 泰銖。因此，應支付總金為 10+20 = 30

泰銖。

If the calculations of either incorrect amount or missing entirely are less than 4 baht, 4 baht shall be paid.

如果計算金額不正確或完全漏稅少於 4 泰銖，應支付 4 泰銖。

If the mistakes of the incorrect amount or no stamp affixed have been found later than 90 days from the day when the instrument is required to be duly stamped, there is imposed a surcharge of five times the amount of the duty or of 10 Baht, whichever is higher.

如果文書被要求正式蓋章之日起 90 天內發現金額不正確或未蓋章的錯誤，徵收 5 倍稅額或 10 泰銖的附加費，以較高者為準。

Example: The required duty amount is 10 baht, but only 7 baht is affixed, the calculation shall be the missing amount of 3 baht plus the surcharge of five times amount of missing duty (3x5) = 15 baht. As such, the total amount shall be 3+15 = 18 baht shall be paid.

舉例：要求的稅額為10泰銖，但只貼7泰銖，計算應為3泰銖的漏稅金額加上五倍漏稅金額的附加費（3x5）= 15泰銖。因此，應支付總金額3+15 = 18 泰銖。

If there is no duty affixed with the same required amount, the calculation shall be the missing amount of 10 baht plus the surcharge of five times the amount of missing duty (10x5) = 50 baht. As such, the total amount shall be 10+50 = 60 baht shall be paid.

如果沒有附加相同要求金額的稅額，計算應為 10 泰銖的漏稅金額加上 5 倍的漏稅金額 (10x5) = 50 泰銖的附加費。因此，應支付總金額應為 10+50 = 60 泰銖。

If the calculations of the surcharge are less than 10 baht, 10 baht shall be paid.

如果附加費的計算少於 10 泰銖，應支付 10 泰銖。

When an inspection conducted by the official or of the charge preferred or information furnished by any person, whether or not a government official

當官員進行檢查或對任何人(無論是否為政府官員）提供的資訊進行檢查

If a receipt is required to be issued under the Revenue Code but has not been issued, a tax office has the power to charge the full amount of duty, and impose a surcharge of six times the amount of the duty or of 25 Baht, whichever is higher.

根據《泰國稅法》規定開立但尚未開立的收據，稅務局有權收取全額稅款，並徵收六倍稅款或 25 泰銖的附加費，以較高者為準。

Example: The required duty amount is 10 baht, if no receipt has been issued, the officials can charge the full amount of duty 10 baht plus six times of the required amount of 10x6 = 60 baht. As such, the total of chargeable amount is 10+60 = 70 baht shall be paid.

舉例：所需稅額為 10 泰銖，如果未開立收據，官員可以收取全額稅額 10 泰銖加上所需金額的六倍 10x6 = 60 泰銖。因此，應支付總金額為 10+60 = 70 泰銖。

If the calculations are less than 25 baht, 25 baht shall be paid.

如果計算少於 25 泰銖，應支付 25 泰銖。

An instrument has not been duly stamped because

文件未加蓋公章，因為

No stamp has been affixed, a tax official has the power to charge the full amount of duty and to impose a surcharge of six times the amount of the duty or of 25 Baht, whichever is higher. The calculations shall be the same as previously mentioned in the non-issuing of receipt.

未加蓋印花稅，稅務官員有權徵收全額稅款並徵收六倍稅款或 25 泰銖的附加費，以較高者為準。計算應與前述不開立收據相同。

When the amount of the stamps affixed is less than the amount of duty payable, a tax official has the power to charge the differences and impose a surcharge of six times the amount of the deficiency or of 25 Baht, whichever is higher.

當所貼印花的金額少於應繳稅款，稅務官員有權收取差額的費用，並收取不足金額的六倍或 25 泰銖的附加費，以較高者為準。

Example: The required duty amount is 10 baht, but only 7 baht has been affixed, the officials can charge the differences of duty 3 baht plus six times of the required amount of 3x6 = 18 baht. As such, the total of chargeable amount is 3+18 = 21 baht shall be paid.

If the calculations are less than 25 baht, 25 baht shall be paid.

舉例：要求的稅額是 10泰銖，但只貼7泰銖，官員可以收取3泰銖的稅額差額加上要求金額的六倍3x6 = 18泰銖。因此，應支付總金額為 3+18 = 21 泰銖。

如果計算少於 25 泰銖，應支付 25 泰銖。

In other conditions, the competent official has the power to impose a surcharge equal to the amount of duty payable or 25 Baht, whichever is higher.

在其他情況下，主管官員有權徵收相當於應繳稅額或25泰銖的附加費，以較高者為準。

Moreover, there are punishments for stamp duty. For example, when a person is liable to duty or required to cancel stamps fails or refuses to pay the duty or to cancel the stamps, should be punished with a fine not exceeding 500 Baht. In addition, a person who intentionally puts a false date of cancellation of a stamp should be punished with a fine not exceeding 500 Baht or imprisonment not exceeding three months or both.

此外，還有印花稅的懲罰。例如，當一個人有責或被要求取消加蓋印花，未能或拒絕繳納稅款或取消印花，應處以不超過500泰銖的罰款。此外，故意偽造印花印章取消日期的人應被處以不超過 500 泰銖的罰款、或不超過三個月的監禁、或兩者兼施。

Lastly, knowingly possessed of counterfeit stamps or selling canceled stamps either canceled by persons who are liable to cancel stamps or canceled by government decree, shall be punishable by imprisonment not exceeding 3 years, or a fine of no more than 5,000 Baht or both.

最後，已知持有偽造印花或出售被取消印花的人取消或被政府法令取消的印花，將被處以不超過 3 年的監禁或不超過 5,000 泰銖的罰款，或兩者併罰。

IBC International Consultancy is a Law, Finance, and Accounting firm located in Bangkok, Thailand. With Experienced lawyers, accountants, and financial advisers, we provided services including investment, tax, and legal consultants in Thailand. Should you have any questions, please do not hesitate to contact us via Line: @ibcfirm for further information.

IBC泰國法律金融會計事務所 (International Business Consultancy) 為一間位於曼谷的泰國法律金融會計事務所，由經驗豐富的律師、會計師、及財務顧問組成，可提供泰國投資、泰國稅收及泰國法律諮詢等服務。如果有什麼問題，可以隨時通過Line: @ibcfirm與我們聯繫。

[1] https://www.rd.go.th/english/21986.html.