Accounting · Free
Withholding Tax Calculator
Calculate withholding tax from the pre-VAT amount, with VAT and the net amount to transfer to the payee. Ideal for accounting teams that regularly pay for services, rent or transport.
Payment summary
The payer must issue a withholding tax certificate (Form 50 Tawi) and remit the tax with return form PND 3 or PND 53 by the Revenue Department's deadline.
How to use
- Choose the type of income, or set the withholding tax rate yourself
- Enter the pre-VAT amount and choose whether VAT applies
- See the tax withheld and the actual amount to transfer, then use them to issue the withholding tax certificate (Form 50 Tawi)
Frequently asked questions
Is withholding tax calculated on the amount including VAT or before VAT?
It is calculated on the pre-VAT amount. For example, a service fee of 10,000 baht plus 700 baht VAT, with 3% withholding = 300 baht. Amount to transfer = 10,700 − 300 = 10,400 baht.
When are the 1%, 2%, 3% and 5% rates used?
Common rates when paying a juristic person: transport 1%, advertising 2%, services and contract work 3%, rent and prizes 5%. The actual rate depends on the type of payee and the nature of the income, so check the Revenue Department announcements for your case.
Do I need to withhold tax on small payments?
Generally, a service payment below 1,000 baht per transaction does not require withholding tax, but there are exceptions, such as contracts paid in several instalments. Check with the Revenue Department.
What do I need to do after withholding tax?
The payer must issue a withholding tax certificate (Form 50 Tawi) to the payee, and file PND 3 or PND 53 and remit the tax within the deadline set by the Revenue Department.