[{"data":1,"prerenderedAt":66},["ShallowReactive",2],{"wp-tax-in-thailand\u002Fwithholding-tax":3,"service-related-\u002Ftax-in-thailand\u002Fwithholding-tax\u002F":38},{"path":4,"lang":5,"contentLang":5,"title":6,"navTitle":7,"seo":8,"intro":14,"heroImage":15,"breadcrumbs":20,"alternates":28,"children":35,"showCta":36,"html":37},"\u002Ftax-in-thailand\u002Fwithholding-tax\u002F","en","Withholding tax (WHT) in Thailand","Withholding Tax (WHT)",{"title":9,"description":10,"robots":11,"ogImage":12,"modified":13},"Withholding Tax in Thailand: 2026 Rates and Guide | Plizz","Thai withholding tax rates for services, rent, advertising and dividends, how to calculate WHT on an invoice, filing deadlines, penalties and certificates.","index, follow, max-snippet:-1, max-image-preview:large",null,"2026-04-06T02:13:38","Rates, how to calculate it, when to file it and how to issue the WHT certificate.",{"src":16,"alt":17,"width":18,"height":19},"\u002Fuploads\u002F2023\u002F11\u002Fwht.svg","wht",1143,663,[21,24,27],{"name":22,"path":23},"Home","\u002F",{"name":25,"path":26},"Taxes in Thailand","\u002Ftax-in-thailand\u002F",{"name":7,"path":4},[29,30,33],{"hreflang":5,"path":4},{"hreflang":31,"path":32},"th","\u002Fth\u002Ftax-in-thailand\u002Fwithholding-tax\u002F",{"hreflang":34,"path":4},"x-default",[],true,"\u003Csection class=\"sec\">\u003Cp>Withholding tax (WHT) in Thailand is income tax that the payer deducts at source when paying a supplier for services, rent, advertising and other items. The rate depends on the type of payment and on who receives it, as shown in the table below.\u003C\u002Fp>\u003Cp>The payer files the WHT with the Revenue Department (RD) and gives the supplier a withholding tax certificate. For the supplier, WHT is a prepayment of its own income tax: each amount withheld is a tax credit against the corporate income tax (CIT) it pays for the year.\u003C\u002Fp>\u003Cp class=\"btn-row\">\u003Ca class=\"btn\" href=\"#details\">Read the details\u003C\u002Fa>\u003C\u002Fp>\u003C\u002Fsection>\n\u003Csection class=\"sec\" id=\"details\">\u003Cp class=\"btn-row\">\u003Ca class=\"btn btn-outline\" href=\"\u002Fuploads\u002F2023\u002F11\u002Fwht-preview.pdf\" rel=\"noopener\" target=\"_blank\">How to fill in a WHT certificate\u003C\u002Fa>\u003C\u002Fp>\u003Ch2>How to calculate WHT\u003C\u002Fh2>\u003Cp>Deduct WHT on service payments of THB 1,000 or more, and on smaller amounts that are part of an ongoing contract, such as a monthly subscription.\u003C\u002Fp>\u003Cp>Calculate WHT on the invoice amount before VAT.\u003C\u002Fp>\u003Ch3>WHT rates for payments to Thai resident companies:\u003C\u002Fh3>\u003Cdiv class=\"table-wrap\">\u003Ctable>\n\u003Ctr>\n\u003Cth>Service\u003C\u002Fth>\n\u003Cth>Rate\u003C\u002Fth>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Rent\u003C\u002Ftd>\n\u003Ctd>5%\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Rental service fee\u003C\u002Ftd>\n\u003Ctd>3%\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Transportation (*)\u003C\u002Ftd>\n\u003Ctd>1%\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Advertising\u003C\u002Ftd>\n\u003Ctd>2%\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Non-life insurance premiums\u003C\u002Ftd>\n\u003Ctd>1%\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Professional fees and services\u003C\u002Ftd>\n\u003Ctd>3%\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Royalties\u003C\u002Ftd>\n\u003Ctd>3%\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Interest\u003C\u002Ftd>\n\u003Ctd>1%\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Dividends\u003C\u002Ftd>\n\u003Ctd>10%\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Prizes and rewards\u003C\u002Ftd>\n\u003Ctd>5%\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Water and electricity\u003C\u002Ftd>\n\u003Ctd>No deduction\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Public transport and air tickets\u003C\u002Ftd>\n\u003Ctd>No deduction\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003C\u002Ftable>\u003C\u002Fdiv>\u003Cdiv class=\"card\">\u003Ch3>Notes:\u003C\u002Fh3>\u003Cp>(*) Does not apply to public transport.\n\u003C\u002Fp>\u003Cp>Payments to foreign companies with no permanent establishment in Thailand are subject to 15% WHT (10% on dividends), filed on PND 54. A double tax treaty can reduce the rate.\u003C\u002Fp>\u003C\u002Fdiv>\u003C\u002Fsection>\n\u003Csection class=\"sec\">\u003Ch3>Example of a WHT calculation:\u003C\u002Fh3>\u003Cdiv class=\"table-wrap\">\u003Ctable>\n\u003Cthead>\n\u003Ctr>\n\u003Cth>Service\u003C\u002Fth>\n\u003Cth>Net\u003C\u002Fth>\n\u003Cth>VAT rate\u003C\u002Fth>\n\u003Cth>VAT\u003C\u002Fth>\n\u003Cth>Gross\u003C\u002Fth>\n\u003Cth>WHT rate\u003C\u002Fth>\n\u003Cth>Total WHT\u003C\u002Fth>\n\u003Cth>Pay to supplier\u003C\u002Fth>\n\u003C\u002Ftr>\n\u003C\u002Fthead>\n\u003Ctbody>\n\u003Ctr>\n\u003Ctd>Rent\u003C\u002Ftd>\n\u003Ctd>100,000\u003C\u002Ftd>\n\u003Ctd>Exempt\u003C\u002Ftd>\n\u003Ctd>-\u003C\u002Ftd>\n\u003Ctd>100,000\u003C\u002Ftd>\n\u003Ctd>5%\u003C\u002Ftd>\n\u003Ctd>5,000\u003C\u002Ftd>\n\u003Ctd>95,000\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Accounting fee\u003C\u002Ftd>\n\u003Ctd>10,000\u003C\u002Ftd>\n\u003Ctd>7%\u003C\u002Ftd>\n\u003Ctd>700\u003C\u002Ftd>\n\u003Ctd>10,700\u003C\u002Ftd>\n\u003Ctd>3%\u003C\u002Ftd>\n\u003Ctd>300\u003C\u002Ftd>\n\u003Ctd>10,400\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Air ticket\u003C\u002Ftd>\n\u003Ctd>20,000\u003C\u002Ftd>\n\u003Ctd>0%\u003C\u002Ftd>\n\u003Ctd>-\u003C\u002Ftd>\n\u003Ctd>20,000\u003C\u002Ftd>\n\u003Ctd>0%\u003C\u002Ftd>\n\u003Ctd>-\u003C\u002Ftd>\n\u003Ctd>20,000\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003C\u002Ftbody>\n\u003C\u002Ftable>\u003C\u002Fdiv>\u003C\u002Fsection>\n\u003Csection class=\"sec\">\u003Ch2>WHT filing deadlines\u003C\u002Fh2>\u003Cp>File WHT with the RD by the 7th of the month after the payment. For example, WHT deducted from a payment made on 15 December is due by 7 January.\u003C\u002Fp>\u003Cp>Returns filed online through the RD e-filing system get 8 extra days, until the 15th of the month.\u003C\u002Fp>\u003Ch3>Late filing and payment:\u003C\u002Fh3>\u003Cul class=\"checklist\">\u003Cli>Surcharge: 1.5% per month on the tax due.\u003C\u002Fli>\u003Cli>Fines: THB 100 if filed within 7 days of the deadline, THB 200 after that.\u003C\u002Fli>\u003C\u002Ful>\u003C\u002Fsection>\n\u003Csection class=\"sec\">\u003Ch2>What is a withholding tax certificate?\u003C\u002Fh2>\u003Cp>Because WHT is a prepayment of the supplier’s income tax, the payer must give the supplier a withholding tax certificate (often called a “50 Tawi”) showing the amount deducted. The supplier keeps it as proof of the tax credit.\u003C\u002Fp>\u003Cp>The same data feeds the monthly WHT returns, which Plizz prepares for its bookkeeping clients:\u003C\u002Fp>\u003Cul class=\"checklist\">\u003Cli>PND 1: WHT on employees’ salaries.\u003C\u002Fli>\u003Cli>PND 3: WHT on payments to individuals and other suppliers that are not juristic persons.\u003C\u002Fli>\u003Cli>PND 53: WHT on payments to Thai companies and partnerships.\u003C\u002Fli>\u003Cli>PND 54: WHT on payments to foreign companies.\u003C\u002Fli>\u003C\u002Ful>\u003C\u002Fsection>",{"posts":39},[40,50,59],{"slug":41,"title":42,"description":43,"excerpt":44,"image":45,"image_alt":46,"date":47,"readingMinutes":48,"primaryCategory":49,"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":51,"title":52,"description":53,"excerpt":54,"image":55,"image_alt":56,"date":57,"readingMinutes":58,"primaryCategory":49,"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":60,"title":61,"description":62,"excerpt":63,"image":64,"image_alt":61,"date":65,"readingMinutes":58,"primaryCategory":49,"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",1791365426013]