Is it necessary to pay stamp duty on travel contracts?

stamp duty is not required for travel contracts. Stamp duty is a tax levied on taxable documents such as various contracts signed in economic activities, property rights transfer documents, business account books, rights licenses, etc., and tourism contracts do not belong to the scope of stamp duty collection.

Legal basis

Article 1 of the Provisional Regulations on Stamp Duty

All units and individuals that have signed and received the vouchers listed in this Regulation within the People's Republic of China are taxpayers of stamp duty (hereinafter referred to as taxpayers) and shall pay stamp duty in accordance with the provisions of this Regulation.

Article 2

The following documents are taxable documents:

(1) purchase and sale, processing contract, construction project contract, property lease, cargo transportation, warehousing, loan, property insurance, technology contract or documents with contractual nature;

(2) documents of property right transfer;

(3) business books;

(4) rights and license;

(5) Other vouchers for taxation as determined by the Ministry of Finance.