Thai tax and labour guides for SMEs
Short answers to the questions Thai businesses ask about tax, payroll and labour law: who files what and when, the rates, and a worked example. Each guide names its sources and the day its facts were last checked against them.
Tax
- PP.30: who files the VAT return, and when
PP.30 is Thailand's monthly VAT return, due by the 15th of the next month on paper or the 23rd online. VAT is 7% to 30 Sep 2570 (2027). With an example.
Checked 20 October 2026
- Thai withholding tax rates, and when to use PND.3, PND.53 or PND.54
Thai withholding tax under ท.ป.4/2528: services 3%, rent 5%, advertising 2%, transport 1%. PND.3, 53 or 54, due the 7th or 15th, and e-WHT 1%.
Checked 20 October 2026
- The 50 ทวิ withholding tax certificate: when to issue it and what it shows
Thailand's 50 ทวิ withholding tax certificate: issued each time tax is withheld, and for salaries by 15 February or a month after leaving. What it shows.
Checked 20 October 2026
- What a Thai full tax invoice must show
What a Thai full tax invoice (s.86/4) must show: tax IDs, head office or branch, language, currency, copies, 5 years' keeping, abbreviated invoices.
Checked 16 October 2026
- What happens when a Thai tax deadline falls on a holiday
A Thai tax or social security deadline on a weekend or public holiday moves to the next working day, without penalty. The rules, the dates and examples.
Checked 20 October 2026
Payroll and social security
- PND.1 and PND.1ก: when to file and who is listed
PND.1 is due by the 7th of the next month (the 15th online); PND.1ก by the end of February (8 March online), filed electronically, listing everyone paid.
Checked 19 October 2026
- Thai social security in 2569 (2026): how much, and when
In 2569 (2026) employee and employer each pay 5% of wages between 1,650 and 17,500 baht, at most 875 a month, due by the 15th of the next month.
Checked 19 October 2026
- How tax is withheld from a salary in Thailand
Annualise the pay, deduct 50% expenses up to 100,000 and allowances, apply the progressive rates and divide by the payments. Worked 30,000 baht example.
Checked 19 October 2026
- The Workmen's Compensation Fund: what an employer pays, and when
Thai employers alone pay the Workmen's Compensation Fund, 0.20–1.00% by business type on wages up to 240,000 baht a year each, once a year from January.
Checked 20 October 2026
Labour law
- How overtime is paid under Thai labour law
Thai overtime pays at least 1.5×, holiday work 1× or 2× more and holiday overtime 3×, at most 36 hours a week. The hourly wage formula and an example.
Checked 20 October 2026
- What leave employees get in Thailand, and how much of it is paid
Statutory leave in Thailand after Amendment No. 9: sick, personal and annual leave, 120 days' maternity, childcare and spouse leave, and the days paid.
Checked 20 October 2026
- Is severance pay taxed in Thailand, and how?
Thai severance pay is tax-free up to the last 400 days' wages and 600,000 baht; after 5 years the rest may be taxed apart under s.48(5). An example.
Checked 20 October 2026
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