Articles | Updated 21 October 2026
Line fees, phone and internet bills: is withholding tax due, and at what rate?
If the payer is a company or juristic partnership, monthly phone and internet service is withheld at 3%, while number application, registration and number service fees are withheld at 5%. Tax is worked out on the amount before VAT and applies once the contract amount reaches 1,000 baht. A shop registered under an individual does not withhold on phone bills
By line item on the bill
Monthly phone service, call charges, package fees
Rate: 3%
Ref.: Por. 125/2546 clause 2 and Tor.Por. 4/2528 clause 8
Internet and similar services
Rate: 3%
Ref.: Por. 125/2546 clause 2, services of a similar nature
Number application fee, registration fee, number service fee
Rate: 5%
Ref.: Por. 125/2546 clause 1 and Tor.Por. 4/2528 clause 6
Refundable deposit of up to 6 times the monthly number fee
Rate: None
Ref.: Por. 125/2546 clause 1
Promotion that waives the number fee, service fee only
Rate: 3%
Ref.: Por. 125/2546 clause 3, service fee only
| items | Rate | Ref. |
|---|---|---|
| Monthly phone service, call charges, package fees | 3% | Por. 125/2546 clause 2 and Tor.Por. 4/2528 clause 8 |
| Internet and similar services | 3% | Por. 125/2546 clause 2, services of a similar nature |
| Number application fee, registration fee, number service fee | 5% | Por. 125/2546 clause 1 and Tor.Por. 4/2528 clause 6 |
| Refundable deposit of up to 6 times the monthly number fee | None | Por. 125/2546 clause 1 |
| Promotion that waives the number fee, service fee only | 3% | Por. 125/2546 clause 3, service fee only |
What about line maintenance fees?
Revenue Department rulings do not use the term line maintenance fee. Check how the bill describes the charge. A monthly charge for the number or line counts as a number service fee at 5%, while a service or usage charge is 3%. If the bill does not separate them, ask the provider or your accountant before withholding
Who withholds and which form to file
- Companies, juristic partnerships and other juristic persons must withhold
- A shop registered under an individual has no duty to withhold on phone bills
- The provider is a company, so file PND 53 by the 7th on paper or the 15th online, in the following month
Example from an internet bill
A company pays 1,500 baht a month for office internet, plus 7% VAT
Issue a 50 Tawi certificate for 45 baht to the provider and remit 45 baht with that month's PND 53
Service before VAT
Amount (THB): 1,500.00
VAT 7%
Amount (THB): 105.00
Bill total
Amount (THB): 1,605.00
Withholding 3% of 1,500
Amount (THB): -45.00
Amount paid
Amount (THB): 1,560.00
| items | Amount (THB) |
|---|---|
| Service before VAT | 1,500.00 |
| VAT 7% | 105.00 |
| Bill total | 1,605.00 |
| Withholding 3% of 1,500 | -45.00 |
| Amount paid | 1,560.00 |
Paying through e-Withholding Tax: only 1%
When you pay through a bank that offers e-Withholding Tax, the 5%, 3% and 2% rates fall to 1% from 1 January 2569 to 31 December 2570, according to Revenue Department news 14/2569, and you do not issue the certificate yourself
How to do it in the app
In GORINY, choose the income type when you record a supplier payment. The system works out the tax on the amount before VAT, prints the 50 Tawi certificate and totals the month into PND 53 with a file to import into RD Prep
Frequently asked questions
- Do we withhold on staff mobile bills the company pays?
- If the company holds the contract and pays the provider, withhold 3% of the service charge, the same as an office phone
- This month's bill is 800 baht. Do we withhold?
- Look at the contract amount. For an ongoing monthly contract that totals 1,000 baht or more, withhold even when some monthly bills are lower
- Our shop is not a company yet. Do we withhold on internet?
- No. The duty under Tor.Por. 4/2528 clauses 6 and 8 applies to payers that are juristic persons
- What if I forgot to withhold?
- The payer still has to remit the tax and pays a surcharge if late. Ask your accountant about recovering it from the provider
Sources
Checked against official announcements on 21 October 2026
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