Lease agreements and service (hire for work) agreements are typically subject to stamp duty in Thailand equal to 0.1% of the value of the agreement, with payment of such duty involving the purchase of actual stamps to be affixed to the relevant agreement.

Starting on 5 April 2015, stamps will no longer need to be purchased and affixed to such agreements with a value of at least THB 1 million.  Instead, payment of the stamp duty will be required to be paid in cash at the relevant revenue office within 15 days after the execution date.

Information on Thai taxes in general can be found in our knowledge section here