[{"data":1,"prerenderedAt":58},["ShallowReactive",2],{"wp-tax-in-thailand":3,"service-related-\u002Ftax-in-thailand\u002F":30},{"path":4,"lang":5,"contentLang":5,"title":6,"navTitle":7,"seo":8,"intro":14,"heroImage":12,"breadcrumbs":15,"alternates":20,"children":27,"showCta":28,"html":29},"\u002Ftax-in-thailand\u002F","en","Taxes in Thailand: rates and deadlines","Taxes in Thailand",{"title":9,"description":10,"robots":11,"ogImage":12,"modified":13},"Taxes in Thailand: Rates and Filing Deadlines | Plizz","VAT, withholding tax, corporate and personal income tax in Thailand in plain English, with the monthly and yearly deadlines every company must meet.","index, follow, max-snippet:-1, max-image-preview:large",null,"2026-02-25T23:43:36","The five taxes every Thai company deals with, and the monthly and yearly filing deadlines for each.",[16,19],{"name":17,"path":18},"Home","\u002F",{"name":7,"path":4},[21,22,25],{"hreflang":5,"path":4},{"hreflang":23,"path":24},"th","\u002Fth\u002Ftax-in-thailand\u002F",{"hreflang":26,"path":4},"x-default",[],true,"\u003Csection class=\"sec\">\u003Cp>Taxes in Thailand are collected mainly by the Revenue Department (RD). In its first year, a Thai company deals with five of them: value added tax (VAT), the tax invoice rules that support it, withholding tax (WHT), corporate income tax (CIT) and personal income tax (PIT) on its employees’ salaries. Each card below summarizes one of them and links to the full guide.\u003C\u002Fp>\u003Cdiv class=\"grid\">\u003Cdiv class=\"card\">\u003Ch3>Value added tax (VAT)\u003C\u002Fh3>\u003Cp>VAT is charged on most sales of goods and services in Thailand. The rate is 7%, a reduced rate extended to 30 September 2027 (the statutory rate is 10%). Exports are taxed at 0%, and some activities are exempt. Registration is mandatory once annual turnover exceeds THB 1.8 million.\u003C\u002Fp>\u003Cp class=\"btn-row\">\u003Ca class=\"btn\" href=\"\u002Ftax-in-thailand\u002Fvalue-added-tax\u002F\">Read the VAT guide\u003C\u002Fa>\u003C\u002Fp>\u003C\u002Fdiv>\u003Cdiv class=\"card\">\u003Ch3>Tax invoice\u003C\u002Fh3>\u003Cp>A tax invoice is the document a VAT-registered seller must issue for each sale. The buyer needs it to claim back the input VAT it paid, so a missing or incorrect tax invoice costs your customer money.\u003C\u002Fp>\u003Cp class=\"btn-row\">\u003Ca class=\"btn\" href=\"\u002Ftax-in-thailand\u002Ftax-invoice\u002F\">Read the tax invoice guide\u003C\u002Fa>\u003C\u002Fp>\u003C\u002Fdiv>\u003C\u002Fdiv>\u003Cdiv class=\"grid\">\u003Cdiv class=\"card\">\u003Ch3>Withholding tax (WHT)\u003C\u002Fh3>\u003Cp>WHT is deducted at source by the payer when paying for services, rent, advertising and other items. Between Thai companies the rate is usually 1% to 5%, depending on the type of payment. The payer files it with the RD and gives the supplier a WHT certificate.\u003C\u002Fp>\u003Cp class=\"btn-row\">\u003Ca class=\"btn\" href=\"\u002Ftax-in-thailand\u002Fwithholding-tax\u002F\">Read the WHT guide\u003C\u002Fa>\u003C\u002Fp>\u003C\u002Fdiv>\u003Cdiv class=\"card\">\u003Ch3>Personal income tax (PIT)\u003C\u002Fh3>\u003Cp>PIT is charged at progressive rates from 0% to 35%. Tax residents, meaning individuals who stay in Thailand 180 days or more in a calendar year, pay PIT on Thai-source income and on foreign income they bring into Thailand. Non-residents pay PIT on Thai-source income only.\u003C\u002Fp>\u003Cp class=\"btn-row\">\u003Ca class=\"btn\" href=\"\u002Ftax-in-thailand\u002Fpersonal-income-tax\u002F\">Read the PIT guide\u003C\u002Fa>\u003C\u002Fp>\u003C\u002Fdiv>\u003C\u002Fdiv>\u003Cdiv class=\"card\">\u003Ch3>Corporate income tax (CIT)\u003C\u002Fh3>\u003Cp>CIT is charged at 20% on the net profit of companies incorporated in Thailand, and of foreign companies that do business in Thailand or receive income from Thailand. Small companies pay 0% on their first THB 300,000 of net profit and 15% up to THB 3 million.\u003C\u002Fp>\u003Cp class=\"btn-row\">\u003Ca class=\"btn\" href=\"\u002Ftax-in-thailand\u002Fcorporate-income-tax\u002F\">Read the CIT guide\u003C\u002Fa>\u003C\u002Fp>\u003C\u002Fdiv>\u003C\u002Fsection>\n\u003Csection class=\"sec\" id=\"details\">\u003Ch2>Tax deadlines in Thailand\u003C\u002Fh2>\u003Ch3>Monthly deadlines (for the previous month)\u003C\u002Fh3>\u003Cdiv class=\"grid deadlines\">\u003Cdiv class=\"card deadline\">\u003Cp class=\"deadline-date\">7th\u003C\u002Fp>\u003Cul class=\"checklist\">\u003Cli>WHT on salaries (PND 1), paper filing\u003C\u002Fli>\u003Cli>WHT on payments to individuals and companies (PND 3 \u002F 53), paper filing\u003C\u002Fli>\u003Cli>VAT on services bought from abroad (PP 36), paper filing\u003C\u002Fli>\u003C\u002Ful>\u003C\u002Fdiv>\u003Cdiv class=\"card deadline\">\u003Cp class=\"deadline-date\">15th\u003C\u002Fp>\u003Cul class=\"checklist\">\u003Cli>WHT returns (PND 1 \u002F 3 \u002F 53) and PP 36 filed online (e-filing)\u003C\u002Fli>\u003Cli>VAT return (PP 30), paper filing\u003C\u002Fli>\u003Cli>Social security contributions to the Social Security Office (SSO)\u003C\u002Fli>\u003C\u002Ful>\u003C\u002Fdiv>\u003Cdiv class=\"card deadline\">\u003Cp class=\"deadline-date\">23rd\u003C\u002Fp>\u003Cul class=\"checklist\">\u003Cli>VAT return (PP 30) filed online (e-filing)\u003C\u002Fli>\u003C\u002Ful>\u003C\u002Fdiv>\u003C\u002Fdiv>\u003Ch3>Yearly deadlines (for a 31 December year end)\u003C\u002Fh3>\u003Cdiv class=\"grid deadlines\">\u003Cdiv class=\"card deadline\">\u003Cp class=\"deadline-date\">End of February\u003C\u002Fp>\u003Cul class=\"checklist\">\u003Cli>Annual summary of salaries and WHT (PND 1 Kor)\u003C\u002Fli>\u003Cli>Annual wage report to the Social Security Office\u003C\u002Fli>\u003C\u002Ful>\u003C\u002Fdiv>\u003Cdiv class=\"card deadline\">\u003Cp class=\"deadline-date\">Mar. 31st\u003C\u002Fp>\u003Cul class=\"checklist\">\u003Cli>Annual personal income tax return (PND 90 \u002F 91)\u003C\u002Fli>\u003C\u002Ful>\u003C\u002Fdiv>\u003Cdiv class=\"card deadline\">\u003Cp class=\"deadline-date\">End of May\u003C\u002Fp>\u003Cul class=\"checklist\">\u003Cli>Annual corporate income tax return (PND 50), within 150 days of the year end\u003C\u002Fli>\u003Cli>Audited financial statements filed with the Department of Business Development (DBD), within 1 month of the annual general meeting, which must approve them within 4 months of the year end\u003C\u002Fli>\u003C\u002Ful>\u003C\u002Fdiv>\u003Cdiv class=\"card deadline\">\u003Cp class=\"deadline-date\">Aug. 31st\u003C\u002Fp>\u003Cul class=\"checklist\">\u003Cli>Half-year corporate income tax return (PND 51)\u003C\u002Fli>\u003C\u002Ful>\u003C\u002Fdiv>\u003C\u002Fdiv>\u003C\u002Fsection>",{"posts":31},[32,42,51],{"slug":33,"title":34,"description":35,"excerpt":36,"image":37,"image_alt":38,"date":39,"readingMinutes":40,"primaryCategory":41,"lang":5},"understanding-vat-and-withholding-taxes","Understanding VAT and Withholding Taxes in Thailand","Understanding VAT and withholding taxes in Thailand: how each works, which payments are covered, common mistakes and how to manage your obligations.","Discover how VAT and Withholding Tax impact businesses. Get expert assistance from Plizz to simplify your tax responsibilities today.","\u002Fuploads\u002F2025\u002F05\u002F21066.webp","reviewing documents","2025-05-14",3,"tax",{"slug":43,"title":44,"description":45,"excerpt":46,"image":47,"image_alt":48,"date":49,"readingMinutes":50,"primaryCategory":41,"lang":5},"the-common-tax-mistakes-made","The Common Tax Mistakes Made by Thai Small Businesses","The common tax mistakes made by Thai small businesses, from missed deadlines to poor record keeping, and practical ways to avoid costly penalties.","Learn about tax errors Thai small businesses make and how to avoid them. Explore our accounting services and more at Plizz!","\u002Fuploads\u002F2025\u002F01\u002F20681.webp","Common Tax Mistakes","2025-01-08",5,{"slug":52,"title":53,"description":54,"excerpt":55,"image":56,"image_alt":53,"date":57,"readingMinutes":50,"primaryCategory":41,"lang":5},"master-thai-corporate-taxation-for-smes","Master Thai Corporate Taxation for SMEs: A Guide & Expert Assistance","Corporate taxation for Thai SMEs explained: tax rates, filing deadlines, incentives and exemptions, and ways to reduce your tax liability legally.","Learn the ins and outs of corporate taxation for Thai SMEs, understand regulations and discover how Plizz's expert tax services can help you.","\u002Fuploads\u002F2024\u002F08\u002Fgetty-images-LPdsM67tx8-unsplash.webp","2024-01-31",1791865206044]