Tax

The 50 ทวิ withholding tax certificate: when to issue it and what it shows

Facts checked against the sources on 20 October 2026 · Updated 22 October 2026 · Sources

A payer who withholds tax in Thailand gives the payee a withholding tax certificate under s.50 ทวิ (50 bis) of the Revenue Code. For service fees, rent and other income that is not a salary it is issued immediately, each time tax is withheld; for employees' salaries it is issued by 15 February of the next year, or within one month after an employee leaves during the year. The certificate shows the names, addresses and 13-digit tax IDs of the payer and the payee, the type of income, the date paid, the amount paid and the tax withheld.

When it is issued#

Income	Issue the certificate	Basis
Income other than salary: services, rent, professional fees, advertising	Immediately, each time tax is withheld	s.50 ทวิ (1); Revenue Department rulings
Salaries and wages withheld under s.50(1)	By 15 February of the year after the tax year	s.50 ทวิ
An employee who leaves during the year	Within one month after leaving	s.50 ทวิ

The Revenue Department may approve another arrangement case by case, such as one certificate a month.

What it shows#

The Revenue Department's form has:

the book number and number (เล่มที่, เลขที่) of the certificate;
the withholding agent: name, address, and 13-digit tax ID or personal ID;
the taxpayer withheld from: name, address, and tax ID or personal ID;
the sequence number in the return (ลำดับที่ในแบบ) and a box for the return it belongs to: PND.1ก, PND.1ก พิเศษ, PND.2, PND.3, PND.2ก, PND.3ก or PND.53;
rows by type of income, each with the date paid, the amount paid and the tax withheld (table below);
the totals of income paid and tax withheld, and the total tax in Thai words;
fund contributions: the Government Pension Fund or Private Teachers Aid Fund, the Social Security Fund and the provident fund;
the payer's condition: (1) withheld at source, (2) tax paid for the payee every time, (3) tax paid for the payee once, or (4) other;
the payer's signature, the date of issue and the company seal.

Row	Income
1	s.40(1): salaries and wages
2	s.40(2): fees and commissions
3	s.40(3): royalties
4	(a) interest, s.40(4)(a); (b) dividends, s.40(4)(b)
5	Payments withheld under the Revenue Department's orders made under s.3 tredecim (3 เตรส): rent, services, advertising, transport, prizes and others
6	Other (specify)

The form has three copies: copy 1 for the payee to attach to its tax return, copy 2 for the payee to keep, and copy 3 for the payer.

An employee's 50 ทวิ#

The employer issues a certificate for the tax year: the year's salary and tax withheld on row 1, and the year's social security and provident fund contributions on the funds line.
The employee attaches copy 1 to their PND.90 or PND.91 return, filed by the end of March of the next year.
The Revenue Department has ruled that letting employees download their certificates as files "ย่อมสามารถกระทำได้ แต่จะต้องมีความถูกต้องและต้องกระทำตามวิธีการแบบปลอดภัยที่เชื่อถือได้" (can be done, provided the certificate is correct and a reliable, secure method is followed), under order ป.121/2545.

Worked example#

A service fee. A company pays an individual 20,000.00 baht for hire of work on 20 October 2569 (2026) and withholds 3%.

On the certificate	What goes in
Withholding agent	The company, its address and 13-digit tax ID
Taxpayer withheld from	The individual, their address and 13-digit personal ID
Return	PND.3, with the payee's sequence number on the October 2569 attachment
Row 5	20 Oct 2569 · amount paid 20,000.00 · tax withheld 600.00
Totals	20,000.00 · 600.00 (หกร้อยบาทถ้วน)
Payer	(1) withheld at source

It is issued on the day of payment; the payee receives 19,400.00 baht.

A salary. An employee earns 30,000 baht a month for all of 2569 (2026). Social security is 875 baht a month (5% of the 17,500-baht ceiling), and the only allowances are the personal allowance and the social security contributions.

Yearly salary 360,000 − expenses (50%, at most 100,000) 100,000 − personal allowance 60,000 − social security 10,500 = net income 189,500 baht.
The first 150,000 baht is exempt; 39,500 × 5% = 1,975 baht of tax for the year.

The 2569 certificate therefore shows row 1 with 360,000.00 baht paid and 1,975.00 baht withheld (หนึ่งพันเก้าร้อยเจ็ดสิบห้าบาทถ้วน), and 10,500.00 baht on the Social Security Fund line. It is due to the employee by 15 February 2570 (2027). More on the computation in How tax on a salary is worked out.

In Panya#

Panya prints the 50 ทวิ from the payment, in the Revenue Department's layout, three copies at once: the book number is the payment's Buddhist-era year, and the sequence number is the payment's line on the month's PND attachment and RD Prep file. Payments through e-WHT and payments filed on PND.54 have no 50 ทวิ in Panya. For employees, payroll prints the year's certificate from the employee's page, and employees can open it themselves in self-service. See The withholding tax certificate in the manual, The employee's 50 ทวิ and Thai tax in Panya.

FAQ#

Must a 50 ทวิ be issued at once, or can it be issued monthly?#

For income other than salary, it is issued immediately, each time tax is withheld. One certificate a month is possible when the Revenue Department approves it case by case.

When does an employee who leaves get their 50 ทวิ?#

Within one month after leaving. Employees who stay get theirs by 15 February of the year after the tax year.

Can a 50 ทวิ be sent to employees as a file?#

Yes. The Revenue Department has ruled that it can, provided the certificate carries the form's content correctly and a reliable, secure method under order ป.121/2545 is followed.

How many copies does a 50 ทวิ have?#

Three: copy 1 for the payee to attach to its tax return, copy 2 for the payee to keep, and copy 3 for the payer.

Is there a 50 ทวิ for a payment to a foreign company?#

In Panya a payment filed on PND.54 has no 50 ทวิ: send the payee a copy of the filed PND.54 and its receipt instead.

Sources#

This guide is general information from the sources above, as they read on the day they were checked. It is not legal or tax advice: rules change, so check the sources, or ask an accountant, before you rely on it.