HelloCalcSabaiTH

Withholding Tax + VAT

Calculate Thai withholding tax (1%, 2%, 3%, 5%) and VAT together. Start from the pre-VAT price, the VAT-inclusive price or the amount transferred, as payer or payee.

For estimates only, not tax advice. Please check with the Thai Revenue Department or a tax professional.

I am the
The amount is
Price of goods/services before VAT
THB
%
Enter 0 if the payee is not VAT-registered
%
Amount to transfer to the payee0.00
Price before VAT
0.00
VAT
+0.00
Total incl. VAT
0.00
Withholding
−0.00
Amount transferred
0.00

How it works

  1. Choose whether you are the payer (client, employer) or the payee (service provider, freelancer, landlord).
  2. Choose whether your amount is before VAT, including VAT, or the amount actually transferred after withholding.
  3. Pick the income type and the withholding rate fills in automatically, or edit the % yourself.
  4. You get every amount plus a list of what your side needs to do next.

Formula

VAT = price before VAT × 7%

Withholding tax = price before VAT × rate for the income type

Amount transferred = price before VAT + VAT − withholding tax

Working back from a transfer: price before VAT = transfer ÷ (1 + VAT rate − withholding rate)

Example: 10,000 service + 700 VAT − 300 (3%) = 10,400 baht transferred

Withholding tax rates by income type

When a company pays a Thai resident, under Revenue Department order Tor.Por.4/2528. Tap a type to use its rate. Via e-Withholding Tax, the 5%, 3% and 2% rates drop to 1% (until 31 Dec 2027).

10%
5%
3%
2%
1%

FAQ

Is withholding tax calculated on the amount before or after VAT?

Always on the amount before VAT. A 10,000 baht service plus 700 baht VAT has 3% withholding of 300 baht (not 321), so the payer transfers 10,400 baht.

I only know the amount transferred. Can I work back to the price?

Yes. Choose "Transferred" and enter the amount received. The calculator works back to the pre-VAT price, VAT and tax withheld. For example, 10,400 baht received (7% VAT, 3% withholding) means a pre-VAT price of 10,000 baht.

When does withholding tax apply?

Generally when a company pays 1,000 baht or more at a time. The payer withholds the tax and issues a withholding tax certificate (50 Tawi). Smaller payments under one contract that total 1,000 baht or more are also subject to withholding.

When must the payer remit the tax?

File PND 3 (payee is an individual) or PND 53 (payee is a company) and pay by the 7th of the following month, or by the 15th when filing online via e-Filing.

What is e-Withholding Tax and why only 1%?

It is a system where the payer withholds and remits tax electronically through the bank, with no 50 Tawi certificate or filing. The Revenue Department reduced the 5%, 3% and 2% rates to 1% for payments made through it, extended until 31 December 2027. Tick "Paid via e-Withholding Tax" to use this rate.

Does the payee get the withheld tax back?

The withheld tax is a tax credit. It is deducted from the tax due on your annual return, and any excess is refunded. Keep the 50 Tawi certificate as evidence.

References

  • Withholding tax rates (Tor.Por.4/2528) — Effective from 26 September 1985 · source
  • e-Withholding Tax rate — Effective from 1 January 2026 to 31 December 2027 · source
  • VAT rate (Royal Decree No. 807) — Effective from 1 October 2026 to 30 September 2027 · source

Related tools