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Thai withholding tax calculator
Choose what you are paying for and enter the amount to see right away how much to withhold, how much to transfer and which form to file. It runs in your browser and sends nothing anywhere.
Is the payee VAT-registered?
The amount you entered is
The payee is
Give the payee a withholding tax certificate and file P.N.D.53 by the 7th of the following month (online filing is allowed until the 15th).
How it is calculated
- Withhold on the value before VAT, not on the bill total.
- The rate depends on the type of payment: services 3%, rent 5%, advertising 2%, transport 1%.
- Withhold when a single payment is 1,000 baht or more.
- No withholding on goods. If one bill includes both goods and services, withhold only on the service portion
- File PND.3 when the payee is an individual, and PND.53 when the payee is a company or partnership.
Frequently asked questions
I pay 10,000 baht for a repair to a VAT-registered provider. How much do I transfer?
The bill with VAT is 10,700 baht. Withholding tax is 3% of 10,000 baht, which is 300 baht, so you transfer 10,400 baht.
Is withholding tax calculated on the amount including VAT?
No. It is always calculated on the value before VAT. If you only have the total, take the VAT out first. This calculator does that when you choose an amount that already includes VAT.
Do I withhold on a 900 baht payment?
Usually not, because it is under 1,000 baht, unless it is part of one contract paid in several parts that together reach 1,000 baht.
Let the program withhold and issue the certificates
In GORINY you pick the income type when you pay a supplier. The system calculates on the value before VAT, prints the withholding tax certificate and totals PND.3 and PND.53 for you every month.
Sources and notes
Withholding tax rates follow Revenue Department Order No. Tor.Por. 4/2528, using the rates shops use most often when the payer is a juristic person. Some payment types have extra conditions, so check the Revenue Department website.
Last checked 27 October 2026. Use it as an estimate and check the Revenue Department announcements before you file.
Withholding tax rate table with examplesThai VAT 7% calculator