# How does withholding tax work for Thai companies?

Last updated: 25 October 2026
Country: Thailand
Category: tax

**Quick answer:** A Thai payer withholds tax from many payments and files it monthly within 7 days of month-end (15 days online): P.N.D.1 for staff, P.N.D.3 for individuals, P.N.D.53 for companies. Common rates are 3% on service fees and 5% on rent.

## Detailed explanation

## The returns

- P.N.D.1: tax withheld from employees' pay
- P.N.D.3: payments to individuals
- P.N.D.53: payments to companies and juristic partnerships

## Dates

Within 7 days of the end of the month of payment, or 15 days when filed online.

## Rates

Common rates: 3% on service and professional fees to a Thai company, 5% on rent, 10% on dividends. Finn confirms the rate for each payment type.

## The certificate

Give each payee a withholding certificate (50 Tawi).

## How AccountsOS helps

Finn works out the withholding when you pay a supplier and tracks the monthly dates. AccountsOS does not file the returns.

Source: https://www.rd.go.th/english/6044.html

## Real-world examples

### Agency invoice

A 50,000 baht service fee to a Thai company: withhold 1,500 baht and file it on P.N.D.53.

## Common mistakes to avoid

- Not withholding on service fees
- Forgetting the 50 Tawi

## Frequently asked questions

### Who bears the tax if I forget?

The payer can be liable for tax it should have withheld.

## Practical tips

- Ask suppliers whether they are a company or an individual before paying.

## Related questions

- [How much are Social Security contributions in Thailand in 2026?](https://accounts-os.com/th/questions/what-are-social-security-contributions-in-thailand)