Thai withholding tax (PND 3 / PND 53) — rates and how to work them out
Pick the kind of payment, enter the pre-tax amount, and see what to withhold and what to hand over.
Free to use. No sign-up.
- Rate applied
- —
- Amount to withhold
- —
- Amount actually paid out
- —
Fill in the numbers above and the answer appears as you type.
Runs entirely on your device. Nothing you type is sent anywhere.
The rates we hold
This table is the reference data we use in our own product, not tax advice. Your case may differ — check with your accountant or the Revenue Department before you file.
- Property rent5%In forcefrom Jan 1, 2000Source noticewww.rd.go.th
- Professional fees3%In forcefrom Jan 1, 2000Source noticewww.rd.go.th
- Hire of work / general services3%In forcefrom Jan 1, 2000Source noticewww.rd.go.th
- Transport / delivery1%In forcefrom Jan 1, 2000Source noticewww.rd.go.th
- Advertising2%In forcefrom Jan 1, 2000Source noticewww.rd.go.th
- Non-life insurance premium(payee is a company)1%In forcefrom Jan 1, 2000Source noticeNo source notice recorded yet
- Prizes from contests / lucky draws5%In forcefrom Jan 1, 2000Source noticewww.rd.go.th
- Payment to a non-resident individual(payee is an individual)15%In forcefrom Jan 1, 2000Source noticewww.rd.go.th
- Services — reduced e-Withholding rate (expired)2%In forceOct 1, 2020 to Dec 31, 2022No longer in forceSource noticeNo source notice recorded yet
Both flags describe the state of our data, not a tax ruling. "No source notice" means we have not filled in the link yet; an expired row is kept so you can look back at it.
A worked example
You hire a company to service the air conditioning for 8,000 baht. That is a service fee, withheld at 3%: hold back 240 baht, pay out 7,760, remit the 240 with a PND 53 return, and hand the contractor a withholding certificate.
How to use it
Pick the payment type that matches the work, then enter the pre-tax amount. What you withhold is that amount times the rate over a hundred, rounded to two places; the rest is what the supplier is actually paid. A company payee goes on a PND 53 return, an individual on a PND 3, and either way the payee gets a withholding certificate. Every rate in the table below is read from the same data our own accounting module uses.
- Pick the payment type that matches the work.
- Enter the amount before tax.
- Read what to withhold and what to pay, then issue the certificate.
Other tools that might help
- Shopping note + unit priceList what you are buying, get the unit price, and total it up.
- Cost per plateCost a recipe per plate and compare it with the menu price.
- VAT, inclusive and exclusivePull VAT out of a gross price, or add it to a net one.
- Social security contributions (Section 33)What comes off a given wage — with every assessable-wage ceiling window already legislated.
- Break-even pointRent, wages and utilities add up to this — how many units a month covers them?
- Split a ++ billMenu price plus service charge plus VAT — then divided by how many of you.
If you want this against your real data
Inside FlareApps the tax is withheld when you record a supplier payment, the certificate is issued for you, and the month is rolled into a filing report.
FlareApps has a free plan you can start on today; paid business plans are billed monthly or yearly, per business. Every real price is on the pricing page — no phone call needed.
See the real pricesFrequently asked questions
- Do I withhold on every payment?
- Not always — it depends on the payment type, who the payee is, and whether the amount reaches the threshold. We do not hold the threshold figures, so this page does not show them.
- What is the difference between PND 3 and PND 53?
- Who is being paid. An individual goes on PND 3, a company on PND 53; the rates by payment type are the same set.
- Why do some rows say no source notice is recorded?
- Because we have not filled in that row's notice link yet. We would rather show that than hide it — check with the Revenue Department before relying on it.