Thailand withholding tax calculator (3%)
Enter your invoice amount to see how much tax a Thai client withholds and how much reaches your account. Pick 1%, 2%, 3% or 5%, with or without VAT.
1How to calculate 3% withholding tax
Withholding tax (WHT, หัก ณ ที่จ่าย) is income tax the payer deducts before paying you and sends to the Revenue Department in your name. Most service and hire-of-work fees are withheld at 3%.
- Tax withheld = service fee × 3%
- Amount received = service fee − tax withheld (or service fee × 97%)
Example: on a ฿15,000 design invoice the client withholds 15,000 × 3% = ฿450 and transfers ฿14,550.
To let the client scan and pay the amount you actually receive, make a PromptPay QR with that amount.
This calculator rounds fractions of a satang half up. The client’s own figure may differ slightly.
23% withholding tax table
Common amounts at 3%, without VAT.
| Invoice amount (THB) | WHT 3% (THB) | Amount received (THB) |
|---|---|---|
| 1,000 | 30 | 970 |
| 3,000 | 90 | 2,910 |
| 5,000 | 150 | 4,850 |
| 8,000 | 240 | 7,760 |
| 10,000 | 300 | 9,700 |
| 15,000 | 450 | 14,550 |
| 20,000 | 600 | 19,400 |
| 30,000 | 900 | 29,100 |
| 50,000 | 1,500 | 48,500 |
| 100,000 | 3,000 | 97,000 |
For any other amount, use the calculator above.
3Which rate applies: 1%, 2%, 3% or 5%
The rate depends on the type of payment, under Revenue Department Order Tor Por 4/2528 (in Thai). The common ones:
| Rate | Type of income | Typical examples |
|---|---|---|
| 1% | Transport | Freight and delivery (not public transport fares) |
| 2% | Advertising | Ad placements, media space |
| 3% | Services, hire of work, professional fees | Design, software, photography, translation, consulting |
| 5% | Rent and prizes | Office or equipment rental, contest prizes |
- The duty to withhold under this order falls on payers that are companies, juristic partnerships or other juristic persons. A client who is an individual generally does not withhold.
- Tax is withheld when the amount under one contract is ฿1,000 or more, even if it is paid in instalments of less than ฿1,000 each. A contract under ฿1,000 is not withheld.
- Not sure which type your work is? Ask the client’s accounts team which rate they will use, and put the same rate on your invoice.
4With 7% VAT: which amount is withheld on
As a rule, withholding tax is worked out on the amount before VAT, not on the VAT-inclusive total. If the client’s figure differs from yours, ask its accounts team which amount it used.
Example: a ฿10,000 fee plus 7% VAT of ฿700 totals ฿10,700. The client withholds 3% of 10,000 = ฿300 and transfers 10,700 − 300 = ฿10,400.
If you only know the VAT-inclusive total, take the VAT out first: 10,700 ÷ 1.07 = ฿10,000, then apply 3%. In the calculator, choose "Includes 7% VAT".
If you are not VAT-registered you do not add VAT: choose "No VAT". Documents made with BaiPe carry no VAT. See how to make an invoice on your phone and invoice vs receipt vs tax invoice.
5From the amount received back to the full amount
To find the amount before tax from what was transferred, or to invoice so that an exact amount reaches your account, divide back.
- Amount before tax = amount received ÷ 0.97 (3%, no VAT)
- Example: you received ฿9,700. The amount before tax is 9,700 ÷ 0.97 = ฿10,000, with ฿300 withheld.
- To receive exactly ฿20,000, invoice 20,000 ÷ 0.97 = ฿20,618.56.
In the calculator, choose "Amount received" and enter what was paid into your account.
6Where the withheld money goes
The withheld amount is not lost. The client sends it to the Revenue Department in your name, and it counts as tax you have prepaid for that year.
As a rule, the total withheld is deducted from the income tax worked out on your annual return. Whether you get money back or owe more depends on your income and allowances for the whole year, which this page does not work out.
The proof is the withholding tax certificate the client must give you. Read on: what the 50 Tawi is and how to chase it.
7Common questions
How much is 3% withholding tax on ฿10,000?
฿300. You receive ฿9,700.
What withholding tax rate applies to freelancers in Thailand?
Most service and hire-of-work fees are withheld at 3% when the client is a company or other juristic person and the contract amount is ฿1,000 or more.
Is withholding tax calculated before or after VAT?
As a rule, before VAT. On a ฿10,000 fee plus ฿700 VAT, the tax withheld is 3% of ฿10,000, which is ฿300.
Is a payment under ฿1,000 subject to withholding tax?
Tax is withheld when the amount under one contract is ฿1,000 or more, even if it is paid in instalments of less than ฿1,000 each. A contract under ฿1,000 is not withheld.
Do I still file a tax return after 3% was withheld?
Having tax withheld does not replace the annual income tax return. As a rule the tax withheld counts as a prepayment that is deducted on the return. Whether you must file and how much comes back depend on your income for the year, so ask the Revenue Department or an accountant.
Does an individual client withhold tax?
Generally no. The duty to withhold 3% on service fees falls on payers that are companies, juristic partnerships or other juristic persons.
8Sources
The rules on this page come from these Revenue Department documents (in Thai), last checked against the originals on 8 October 2026.
- Revenue Department Order Tor Por 4/2528: withholding rates by type of income, and the ฿1,000 threshold (clause 12/7)
- Revenue Code, Section 50 bis: the withholding tax certificate