Stamp duties are taxed on instruments and not on transactions or persons. For the purposes of stamp duty, an instrument is defined as any document chargeable with duty under the Revenue Code. The rates of stamp duty range from 1 Baht to 200 Baht. A sample of stamp duty rates on some selected instrument is as follows:
| Nature of Instrument/Transaction | Stamp Duty |
| 1. Rental of land, building, other construction or floating house For every 1,000 Baht or fraction thereof of the rent or key money or both for the entire lease period | 1 Baht |
| 2. Transfer of share, debenture, bond and certificate of debt issued by any company, association, body of persons or organization. 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. | 1 Baht |
| 3. Hire-purchase of property. For every 1,000 baht or fraction thereof of the total value | 1 Baht |
| 4. Hire of work For every 1,000 Baht or fraction thereof of the remuneration prescribed. | 1 Baht |
| 5. Loan of money or agreement for bank overdraft For every 2,000 Baht or fraction thereof of the total amount of loan or the amount of bank overdraft agreed upon.Duty on the instrument of this nature calculating into an amount exceeding 10,000 Baht shall be payable in the amount of 10,000 Baht. | 1 Baht |