Thailand Withholding Tax Calculator: 1%, 2%, 3%, 5% and e-WHT
Work out Thai withholding tax: 3% on services, 5% on rent, 2% on advertising, 1% on transport and 1% through e-Withholding Tax, plus VAT and the net payment.
Withholding is worked out on the amount before VAT and applies to payments of 1,000 baht or more by companies. The Cabinet extended the 1% e-WHT rate to 31 December 2027; check the final regulation before filing.
What it does
In Thailand, a company that pays a resident supplier withholds part of the payment as income tax, issues a withholding tax certificate and files form P.N.D. 3 (individuals) or P.N.D. 53 (companies) by the 7th of the following month. The usual rates are 3% for services and professional fees, 5% for rent and prizes, 2% for advertising and 1% for transport.
How to use it
- Type the amount before VAT and choose the type of payment.
- Tick VAT if the supplier charges it, and e-WHT if you pay through the system.
- Read the tax to withhold and the amount to pay the supplier.
The arithmetic runs in your browser. Nothing you type is sent anywhere and nothing is stored, so you can use these with real numbers.
Frequently asked questions
How much do I withhold on a 10,000 baht service?
3% of the amount before VAT: 300 baht. With 7% VAT the invoice is 10,700 baht and you pay the supplier 10,400 baht; through e-WHT you withhold 100 baht and pay 10,600 baht.
What is e-Withholding Tax?
A system in which the bank withholds and sends the tax to the Revenue Department when you pay electronically. In return the 3%, 5% and 2% rates fall to 1% until the end of 2027.
Is withholding tax worked out with or without VAT?
Without VAT. On a 20,000 baht rent with VAT the 5% is 1,000 baht, worked out on the 20,000 baht, not on the 21,400 baht total.
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