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Withholding Tax Calculator and 50 Tawi Certificate Generator
Rates, amounts and the right return form, all on one page
Withholding Tax Calculator and 50 Tawi Certificate Generator
Rates, amounts and the right return form, all on one page
Withholding Tax Calculator and 50 Tawi Certificate Generator
Rates, amounts and the right return form, all on one page
The 8-Step Procedure Our Accounting Team Follows
Getting withholding tax wrong does not end with a surcharge. Under section 54 of the Revenue Code the payer is jointly liable with the payee for tax that was not withheld, or under-withheld. And if the tax was withheld in full but never remitted, the payer alone carries the whole amount. The eight steps below are the sequence our accounting team actually works through before any payment goes out.
Step 1 - Identify the status of the payee Check the company affidavit, the national ID card or the receipt to establish whether the payee is an individual, a company or registered partnership, or a foundation or association. If it is a foundation or association, check further whether it appears in the ministerial notification issued under section 47(7)(b), because the two statuses lead to completely different outcomes.
Step 2 - Classify the income under section 40 Do not classify from the wording on the invoice. What matters is the substance of the contract. A vehicle service can be rent at 5%, transport at 1% or a service fee at 3%, depending on whether the hirer takes possession and use of the vehicle itself.
Step 3 - Check the minimum threshold Look at the total value of the individual contract, not at each separate payment.
Step 4 - Take the rate from the correct column Never apply the individual rate to a juristic person or the other way round. This matters most for income under sections 40(2) and 40(3), where individuals must use the progressive scale, not a flat rate.
Step 5 - Calculate on the pre-VAT base Always withhold on the value of the goods or services before VAT. If the tax invoice shows a VAT-inclusive figure, strip the VAT out first by dividing by 1.07.
Step 6 - Issue the withholding tax certificate under section 50 bis The deadlines and the number of copies required are set out further down this page.
Step 7 - File the return and remit the tax PND 1 for income under 40(1) and 40(2), PND 2 for 40(3) and 40(4), PND 3 when the payee is an individual, PND 53 when the payee is a juristic person, and PND 54 for payments made abroad. The deadline is within 7 days from the end of the month in which the payment was made.
Step 8 - File the documents and reconcile Reconcile the tax on the returns against the withholding tax payable ledger at every month end, and keep the documents for no less than 5 years.
The rates you will use most often when the payee is a juristic person
The rates below apply where the payee is a company or a registered partnership, which is by far the most common case. If the payee is an individual, some of these rates differ, and certain categories of income must be calculated on the progressive scale. Use the calculator above and select the correct payee type.
Withhold 5% Rent for buildings, offices, warehouses, land and storage facilities, and rent for vehicles, machinery, equipment and computers, together with rent for other property, under Revenue Departmental Instruction Tor Por 4/2528 clause 6. The decisive point is that it must be a lease under which the lessee takes possession and use of the asset. If the lessor still controls and operates it, the payment is a service fee and 3% applies instead.
Withhold 3% Hire of work, general services, repairs, installation, consultancy, training and seminars paid to private juristic persons, brokerage, commission, and sales promotion rebates and prizes.
Withhold 2% Advertising fees paid to an advertising agency.
Withhold 1% Transport charges, where the payee is a registered transport operator. This differs from vehicle rental, which is 5%. The dividing line is who controls the operation of the vehicle. The 1% rate also applies to non-life insurance premiums paid to an insurance company.
Withhold 15% Royalties, interest or service fees under sections 40(2) to 40(6) paid to a recipient abroad that does not carry on business in Thailand, under section 70, filed on PND 54. This rate may be reduced where a double tax agreement with that country applies.
No withholding Payments to temples, government agencies, professional councils, and to foundations and associations named in the ministerial notification under section 47(7)(b) are not subject to withholding tax. This one is missed often when paying training fees to the Federation of Accounting Professions or the Council of Engineers.
All 59 items, each with the section and instruction it is based on, are in the calculator at the top of this page. Select an item and the legal basis appears with it every time.
Minimum thresholds for withholding
The 1,000 baht threshold applies to income governed by Revenue Departmental Instruction Tor Por 4/2528, which is the most common group: rent, services, advertising, transport and hire of work. The key point is that you look at the total value of the individual contract, not at each separate payment. If the contract totals 1,000 baht or more, tax must be withheld on every payment, even where each payment is only a few hundred baht, under Tor Por 4/2528 clause 12/7.
The 500 baht threshold applies to the case in section 69 bis, where a government agency or state organisation pays a company or registered partnership.
The 10,000 baht threshold applies to the case in section 50(4).
No minimum threshold Salaries and wages under section 50(1) must always be calculated on the progressive tax scale, whatever the amount.
The mistake we see most often. A monthly internet service contract of 800 baht a month, signed for 12 months, totals 9,600 baht. Withholding tax must be deducted every month, even though each monthly payment is under 1,000 baht, because the contract value has already exceeded 1,000 baht.
e-Withholding Tax: a lower rate and less paperwork
Rate reduced to 1% until the end of 2027
Withholding tax can be remitted through the e-Withholding Tax system under section 3 quindecim of the Revenue Code together with Ministerial Regulation No. 364 B.E. 2563 (2020). The payer instructs payment through a participating bank, the bank remits the tax to the Revenue Department and issues electronic evidence to both parties.
On 16 June 2026 the Cabinet resolved to extend the reduction of the 5%, 3% and 2% rates to 1% for payments made through this system, from 1 January 2026 to 31 December 2027, as announced by the Revenue Department in PR 14/2569.
The point that trips people up: this reduced rate applies only to items whose normal rate is 5%, 3% or 2%. It does not cover items already at 1%, such as transport, and it does not cover the 15% rate on payments made abroad.
Where people get this wrong most often The duty to withhold tax rests on the payer, not the payee. If the payer fails to withhold, or withholds too little, the payer is jointly liable with the person receiving the income for the tax not withheld or short-withheld, under section 54 paragraph one of the Revenue Code. But if the tax was withheld and then not remitted, the payee is released and the payer alone is liable, under paragraph two. Agreeing with a supplier that no tax will be withheld therefore achieves nothing, because the law gives no effect to that agreement.
If you fail to withhold, fail to remit, or remit late, what else do you pay?
The tax itself The payer is either jointly liable or solely liable under section 54, depending on the case. This amount is not a fine. It is the tax that should have been remitted in the first place.
A surcharge of 1.5% per month or part of a month of the tax that should have been remitted, counted from the day the remittance deadline passed, under section 27 paragraph one. Part of a month counts as a whole month, and the surcharge is capped: it may not exceed the amount of tax payable or to be remitted, under section 27 paragraph three.
A criminal fine for filing late The statutory ceiling is a fine not exceeding 2,000 baht under section 35. The amount the Revenue Department actually collects in practice is 100 baht per return if filed within 7 days after the deadline, and 200 baht per return after 7 days. These are two separate figures. Do not confuse them.
Failing to issue the withholding tax certificate also carries a fine not exceeding 2,000 baht under section 35, because section 35 covers failure to comply with section 50 bis as well.
Remittance deadlines for each return
PND 1, PND 2, PND 3 and PND 53 must be remitted within 7 days from the end of the month in which the payment was made, under section 52, which in practice means the 7th of the following month. Filing online extends this by a further 8 days, to the 15th, under a Ministry of Finance notification. That notification is renewed period by period, so check the current deadline each year before relying on it.
PND 54, for income paid to a company or juristic partnership incorporated under foreign law that does not carry on business in Thailand, must likewise be remitted within 7 days from the end of the month of payment.
PND 1 Kor, the annual summary of salary income paid, is filed within February of the following year.
When must the withholding tax certificate be issued, and how many copies?
Section 50 bis requires the payer to issue a withholding tax certificate to the person withheld from immediately on each occasion tax is withheld, in two copies with identical wording. Copy 1 is marked for the person withheld from, to attach to the tax return. Copy 2 is marked for the person withheld from, to keep as evidence. The payer must also make a duplicate copy for its own records, to be used as the basis for issuing a substitute if the original is lost. That is why the tool above prints all three sheets in one go.
For salary income under section 40(1) the law allows a single certificate covering the whole year, issued by 15 February of the following year. If an employee leaves during the year, the certificate must be issued within one month from the date of leaving.
To see the surcharge and fines as actual amounts, use the late filing and late remittance penalty calculator and select the withholding tax tab.
Companies with foreign shareholders or directors must file PND 1, PND 3 and PND 53 by the 7th of the following month, exactly as Thai companies do. A full summary of the monthly obligations is at accounting for companies with foreign shareholders
No 50 Tawi certificate required
Something many people do not know When tax is remitted through the e-Withholding Tax system, the payer is exempt from issuing a withholding tax certificate under section 50 bis, because the electronic record of tax payment issued by the bank counts as evidence of withholding in its place.
The legal basis is the Director-General of the Revenue Department Notification No. 20 on the rules, procedures, conditions and periods for remitting tax through the electronic system, dated 17 July 2020, clause 5 final paragraph, effective from 15 July 2020.
In practice a business that moves to e-Withholding Tax saves twice. First on the supplier's cash flow, because the rate drops from 5% to 1%. Second on paperwork, because there is nothing to print, nothing to sign and no certificates to file.
One caution. The exemption applies only to items actually remitted through the system. If some items in the same month are remitted the ordinary way, those items still require a certificate as before.
When the 50 Tawi certificate must be issued, and how many copies
Deadlines for issuing the certificate
Section 50 bis sets three separate deadlines, not one.
Income under sections 40(1) and 40(2) salaries, wages and fees for work done other than as an employee, must be certified by 15 February of the year following the tax year. If the employee leaves during the year, the certificate must be issued within 1 month from the date of leaving.
Income subject to withholding under section 3 tredecim the group covering rent, services, advertising, transport and hire of work, must be certified immediately each time tax is withheld.
Income under sections 50(2), (3) and (4) must likewise be certified immediately each time tax is withheld.
There are case-by-case relaxations. Telephone service charges, for example, require withholding on every payment, and the Revenue Department allows the certificate to be issued once a month instead, under Instruction Por 125/2546 clause 8. Anything else outside what has been announced needs the Director-General's approval first.
Number of copies, and issuing a substitute
Two copies with identical wording must be issued. Copy 1 is for the person withheld from, to attach to the tax return. Copy 2 is for the person withheld from, to keep as evidence.
Beyond those two, the issuer must also make aduplicate copyfor its own records, to serve as the basis for issuing a substitute if the original is damaged or lost, under the Director-General of the Revenue Department Notification on Income Tax No. 146. This is the requirement forgotten most often.
A substitute is issued by photocopying the duplicate or printing it from a computer, writing the word substitute at the top of the document, and having the issuer sign to certify it.
The form must be in Thai or English. If it is in another language, a Thai translation must accompany it. Thai or Arabic numerals may be used, under the Director-General of the Revenue Department Notification on Income Tax No. 62 clause 3.
The penalty for not issuing a certificate
A person required to issue a withholding tax certificate who fails to comply with section 50 bis is criminally liable under section 35 of the Revenue Code, with a fine not exceeding 2,000 baht. This wording is printed in the warning box on the form itself.
One point to be clear about: this penalty is for not issuing the certificate. It is separate from liability for failing to withhold or failing to remit, where the payer is jointly liable with the person receiving the income under section 54 and pays a surcharge of 1.5% per month under section 27 on top.
Frequently asked questions
Vehicle rental or transport? Is it 5% or 1%?
Look at who controls the operation of the vehicle. If the hirer takes possession and use of the vehicle, setting its route and schedule, the payment is rent of property and 5% applies. If the payee still controls the vehicle and is responsible for the carriage itself, it is a transport charge and 1% applies, but only where the payee is a registered transport operator. What is written on the invoice does not decide it.
I forgot to withhold. What do I do now?
The payer is jointly liable with the payee for the tax not withheld, under section 54 paragraph one, and pays a surcharge of 1.5% per month under section 27. The options are to negotiate recovery from the payee, or to bear the tax yourself and remit it in full. There is one further route: if the payee has already reported that income and paid the tax personally, the payer is released from the tax itself and only the surcharge remains. But you must hold a copy of the payee's return and receipt as evidence.
I withheld correctly but have not remitted it. What happens?
This is worse than forgetting to withhold. Once tax has been correctly withheld, the payee is immediately released from liability up to the amount withheld, andthe payer alone is liable to pay that tax under section 54 paragraph two. The Revenue Department will pursue the payer only, and cannot pursue the payee. If a certificate has already been issued, the payee can still claim the tax credit as normal, while the payer may face both civil and criminal proceedings.
This payment is under 1,000 baht. Do I still withhold?
Look at the total value of the contract, not at this payment. If that contract totals 1,000 baht or more, tax must be withheld on every payment, even if this one is only 300 baht, under Tor Por 4/2528 clause 12/7. And if the total was below 1,000 baht at the outset but later payments bring it above, tax must be withheld retrospectively from the first payment.
The payee refuses to accept withholding. What now?
The duty to withhold is a statutory duty of the payer. It is not something the parties can agree away. If the payee refuses, there are two correct routes. The first is to withhold as the law requires and issue the certificate. The second is for the payer to bear the tax on the payee's behalf by grossing it up in the price, and remit it in full. What you cannot do is neither withhold nor remit, because the whole burden then comes back to the payer, with the surcharge on top.
I remitted through e-Withholding Tax. Do I still issue a certificate?
No. The electronic record of tax payment issued by the bank counts as evidence of withholding in place of the certificate, and the obligation to issue a certificate under section 50 bis is waived, under the Director-General of the Revenue Department Notification No. 20 clause 5 final paragraph. But if some items in that month were remitted the ordinary way, those items still require a certificate as before.
Get the withholding wrong once and the whole burden comes back to the payer
The STA team handles withholding tax end to end: classifying the income correctly from the start, calculating and issuing certificates, filing PND 1, PND 2, PND 3, PND 53 and PND 54, and reconciling the withholding tax payable balance at every month end. The work is supervised by Certified Public Accountants and registered bookkeepers with 32 years of experience, at an accounting firm registered as a Quality Accounting Firm with the Department of Business Development.
If a review of prior periods shows tax under-withheld or not yet remitted, we can establish which months are outstanding, how much is involved, and which route costs the least. The initial consultation is free.
Sources
Revenue Departmental Instruction Tor Por 4/2528 on withholding income tax at source
The official Revenue Department withholding tax certificate form
Revenue Department guidance on issuing withholding tax certificates
Ministerial Regulation No. 364 B.E. 2563 (2020)
Revenue Code sections 1 to 4, which include section 3 tredecim and section 3 quindecim
Revenue Code sections 38 to 64, which include sections 50, 50 bis, 52 and 54
Revenue Code sections 28 to 37, which include section 35 on penalties
Revenue Departmental Instruction Por 125/2546 on the monthly certificate concession
Last updated August 2026. This material is general information, not a legal or tax ruling. Classifying income under section 40 turns on the substance of the contract, and the details differ from business to business. Check with a professional before acting on it.
The certificate this tool produces follows the fields prescribed by the Director-General of the Revenue Department, but it is not the Revenue Department's official printed form. Before using it for the first time, print it and compare it field by field against the official form. The Revenue Department also provides the 50 Tawi Generator program as a free download.