Articles | Updated 21 October 2026
Booth and selling space fees: withholding tax 3% or 5%?
A booth at a trade show or fair where the organizer provides power, water, cleaning, security and promotion is a service, withheld at 3%. Renting shop space in a building or mall on its own is rent, withheld at 5%. When the contract separates rent and services, withhold each part at its own rate. Only payers that are juristic persons have to withhold
Decide by the type of contract
Trade show or fair booth where the organizer rents the hall, divides it into booths and provides common services
Rate: 3%
Ref.: Ruling 0706/130 and Por. 90/2542 clauses 15 and 19(3)
Booth in a building where the owner provides common services
Rate: 3%
Ref.: Por. 90/2542 clauses 14, 16 first paragraph and 19(3)
Renting shop or restaurant space in a building
Rate: 5%
Ref.: Por. 90/2542 clause 18(1) and Tor.Por. 4/2528 clause 6
Contract that separates space rent and services
Rate: 5% and 3%
Ref.: Withhold each part separately
| Case | Rate | Ref. |
|---|---|---|
| Trade show or fair booth where the organizer rents the hall, divides it into booths and provides common services | 3% | Ruling 0706/130 and Por. 90/2542 clauses 15 and 19(3) |
| Booth in a building where the owner provides common services | 3% | Por. 90/2542 clauses 14, 16 first paragraph and 19(3) |
| Renting shop or restaurant space in a building | 5% | Por. 90/2542 clause 18(1) and Tor.Por. 4/2528 clause 6 |
| Contract that separates space rent and services | 5% and 3% | Withhold each part separately |
Who withholds and which form to file
- Companies and juristic partnerships withhold once the contract amount reaches 1,000 baht
- File PND 3 when the recipient is an individual and PND 53 when it is a company or juristic partnership
- Work it out on the amount before VAT. Booth services carry VAT, while property rent is VAT exempt, so rent bills usually show no VAT
- A shop run by an individual has no duty to withhold on booth fees
Example 1: a fair booth
A company pays a 20,000 baht trade show booth fee plus 7% VAT to the organizing company. The organizer is a company, so file PND 53 and issue a 50 Tawi certificate for 600 baht
Booth fee before VAT
Amount (THB): 20,000.00
VAT 7%
Amount (THB): 1,400.00
Withholding 3% of 20,000
Amount (THB): -600.00
Amount paid
Amount (THB): 20,800.00
| items | Amount (THB) |
|---|---|
| Booth fee before VAT | 20,000.00 |
| VAT 7% | 1,400.00 |
| Withholding 3% of 20,000 | -600.00 |
| Amount paid | 20,800.00 |
Example 2: mall shop space with a two-part contract
The contract states 30,000 baht space rent and 10,000 baht common service fee per month
Rent withholding 5% of 30,000
Amount (THB): 1,500.00
Service withholding 3% of 10,000
Amount (THB): 300.00
Total withheld per month
Amount (THB): 1,800.00
| items | Amount (THB) |
|---|---|
| Rent withholding 5% of 30,000 | 1,500.00 |
| Service withholding 3% of 10,000 | 300.00 |
| Total withheld per month | 1,800.00 |
Paying through e-Withholding Tax: only 1%
Both 5% rent and 3% service fall to 1% when paid through a bank's e-Withholding Tax system, from 1 January 2569 to 31 December 2570, according to Revenue Department news 14/2569
How to do it in the app
In GORINY, put rent and service on separate lines when you record the supplier payment and choose the income type for each. The system works out the tax, prints the 50 Tawi certificate and sorts it into PND 3 or PND 53 by the supplier type in your records
Frequently asked questions
- Renting a market stall from a landowner: what rate?
- If the payer is a juristic person paying land rent only, it is rent at 5%. If power, water and cleaning are bundled into one price, ask your accountant first because it depends on the actual contract
- The organizer bills it as a space service fee. Which rate?
- 3%, following ruling 0706/130, which treats providing event space with services as a service
- What about advertising at the event?
- Advertising is withheld at 2%, general services at 3%. Check the items on the invoice
Sources
Checked against official announcements on 21 October 2026
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