Articles | Updated 10 September 2026
Withholding tax, P.N.D.3 and P.N.D.53 for stores and SMEs
Every time your business pays someone else for services, rent or work, the law requires the payer to withhold part of it as tax and remit it to the Revenue Department on the recipient's behalf. If the recipient is an individual, you file with the P.N.D.3 form. If it is a company or partnership, you file with the P.N.D.53 form. And every time, you must give the recipient a withholding tax certificate (50 Tawi).
Rates stores run into most often
The withholding rate depends on the type of income, not the type of recipient. Examples SMEs see all the time:
- General services, contract work, repairs, installation: 3%
- Building rent, space rent, machinery rent: 5%
- Advertising: 2%
- Transportation (carriers other than the postal service or airlines): 1%
- Royalties and commissions: withheld at the rate set for each type of recipient
When to withhold and when not to
The general rule is to withhold when a single payment (or the total under the same contract) is 1,000 THB or more. Buying goods does not require withholding, but if one bill includes both goods and services, the service portion must be withheld.
Services paid online to overseas providers, and some other types of services, have special rules. Check with your business's accountant.
The 50 Tawi certificate and filing
The payer must give the recipient 2 copies of the withholding tax certificate (one for the recipient to keep and one to attach to their annual income tax return) and keep a copy for themselves. The certificate must show both parties' taxpayer IDs, the type of income, the payment date, the amount paid and the tax withheld.
File the P.N.D.3 / P.N.D.53 and remit the tax by the 7th of the month after the payment month (filing online gets extra time as announced). Late filing incurs a surcharge of 1.5% per month on the tax due.
Done in the same app you use to pay suppliers
In GORINY, withholding happens at the "Pay suppliers" step: choose the income type and rate, and the system calculates the amount withheld, records the withholding tax payable in the accounts, prints the 50 Tawi certificate, and compiles the month's entries into a P.N.D.3 or P.N.D.53 return with a file for import into RD Prep. It separates individual and corporate recipients automatically based on your supplier records.
Frequently asked questions
- I pay shop rent to an individual landlord. Do I need to withhold?
- Yes. Withhold 5% when the amount reaches 1,000 THB, file with the P.N.D.3 form, and give the landlord a 50 Tawi certificate.
- What if the recipient refuses to let you withhold?
- The responsibility lies with the payer. If you do not withhold and remit, your business has to bear that tax itself. Agree clearly on a tax-inclusive price before you hire.
- Does GORINY separate P.N.D.3 and 53 for me?
- Yes, based on the supplier type in your records (individual / juristic person), and it creates RD Prep import files for both forms.
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