# Thai withholding tax rates, and when to use PND.3, PND.53 or PND.54

> Source: https://panyaplus.com/en/guides/withholding-tax-rates · a guide from Panya · facts checked against the sources on 2026-10-20 · last changed 2026-10-23

A Thai company or juristic partnership withholds 3% on service fees, hire of work and professional fees, 5% on rent, 2% on advertising and 1% on transport, whether the payee is an individual or a company. Tax withheld from individuals is filed on PND.3 (ภ.ง.ด.3) and from companies and juristic partnerships on PND.53 (ภ.ง.ด.53), by the 7th of the next month, or the 15th online; for payments made through e-Withholding Tax from 1 January 2569 to 31 December 2570 (2026–2027), the 5%, 3% and 2% rates are reduced to 1%.

## Rates by type of income

The rates below are those of a payer that is a juristic person (a company, a juristic partnership or another juristic person), under Revenue Department order ท.ป.4/2528 and s.50 of the Revenue Code.

| Income | Payee: individual | Payee: Thai company or juristic partnership (PND.53) | Through e-WHT, 1 Jan 2569 – 31 Dec 2570 |
|---|---|---|---|
| Rent of property, 40(5)(a) | 5% (PND.3) | 5% | 1% |
| Professional fees, 40(6): law, accounting, medicine, engineering, architecture, art | 3% (PND.3) | 3% | 1% |
| Hire of work, 40(7)/(8) | 3% (PND.3) | 3% | 1% |
| Other services, 40(8), except hotels, restaurants and life insurance | 3% (PND.3) | 3% | 1% |
| Advertising | 2% (PND.3) | 2% | 1% |
| Transport, except public transport fares | 1% (PND.3) | 1% | already 1% |
| Prizes from contests, competitions and lucky draws | 5% (PND.3) | 5% | 1% |
| Sales-promotion rewards or discounts to resellers | 3% (PND.3) | 3% | 1% |
| Non-life insurance premiums | — | 1% | — |
| Commissions and fees, 40(2) | Progressive, annualised (PND.1) | 3% | 1% |
| Royalties and goodwill, 40(3) | Progressive on the gross of each payment, no expenses or allowances (PND.2) | 3% | 1% |
| Interest, 40(4)(a) | 15% (PND.2) | 1% | — |
| Dividends, 40(4)(b) | 10% (PND.2) | 10%; 0% if the payee is listed on the Stock Exchange of Thailand, or holds at least 25% of the voting shares with no cross-holding | — |

- The prize rule (clause 9) applies to any payer, individuals included.
- Payments to foundations and associations generally withhold 10%, for example on rent, professional fees and interest.
- Employees' salaries and wages, 40(1), are withheld under s.50(1) and filed on PND.1: see [How tax on a salary is worked out](https://panyaplus.com/en/guides/salary-tax).

## Which return

| Return | For |
|---|---|
| PND.1 (ภ.ง.ด.1) | 40(1)/(2) income paid to individuals: salaries, wages, commissions; withheld under s.50(1) |
| PND.2 (ภ.ง.ด.2) | 40(3)/(4) income paid to individuals: royalties, interest, dividends; withheld under s.50(2) |
| PND.3 (ภ.ง.ด.3) | 40(5)–(8) income paid to individuals: rent, services, professional fees, hire of work |
| PND.53 (ภ.ง.ด.53) | Income paid to companies and juristic partnerships |
| PND.54 (ภ.ง.ด.54) | Income paid to foreign companies not carrying on business in Thailand (s.70) |

Royalties and goodwill paid to an individual go on PND.2, not PND.3.

## When to file and pay

| How you file | Due | Basis |
|---|---|---|
| On paper | Within 7 days after the end of the month of payment: the **7th** of the next month, whether or not the tax was withheld | ท.ป.4/2528 clause 13 |
| Online | By the **15th** of the next month | Ministry of Finance announcement No. 7 on internet filing, for returns due up to 31 Jan 2570 (2027) |

The same dates apply to PND.1, 2, 3, 53 and 54. PND.1 and PND.2 are filed only for a month with a payment. When the last day is a Saturday, a Sunday or a government holiday, file on the next working day (see [Tax deadlines that fall on a holiday](https://panyaplus.com/en/guides/tax-deadlines-holidays)).

## The 1,000-baht minimum per contract

Clause 12/7 of ท.ป.4/2528 (as amended by ท.ป.266/2559, for payments from 6 August 2559 (2016)) reads:

> "การจ่ายเงินได้พึงประเมินที่ต้องหักภาษี ณ ที่จ่าย ต้องมีจำนวนตามสัญญารายหนึ่งๆ มีจำนวนตั้งแต่หนึ่งพันบาทขึ้นไป แม้การจ่ายนั้นจะได้แบ่งจ่ายครั้งหนึ่งๆ ไม่ถึงหนึ่งพันบาท" (withholding applies where the amount under each contract is 1,000 baht or more, even if it is paid in instalments of less than 1,000 baht).

So the test is the amount of each contract: a contract of 1,000 baht or more is withheld even when it is paid in instalments under 1,000 baht. The clause names no income types, and some practitioners apply it to certain clauses only, so have your accountant or tax adviser confirm its scope for your payments, for example rent and advertising.

## e-Withholding Tax: 1% to the end of 2570 (2027)

Ministerial Regulation No. 402 (B.E. 2569), published in the Royal Gazette on 9 October 2569 (2026), reduces the 5%, 3% and 2% rates to **1%** for income paid through the e-Withholding Tax system from 1 January 2569 to 31 December 2570 (2026–2027). Other rates, such as 10% on dividends, are not reduced; transport is already 1%.

## Worked example

A company makes these payments in October 2569 (2026); there is no VAT in this example.

| Paid to | Income | Amount (baht) | Rate | Tax withheld (baht) | Net paid (baht) | Return |
|---|---|---:|---:|---:|---:|---|
| A freelance designer (individual) | Hire of work | 20,000.00 | 3% | 600.00 | 19,400.00 | PND.3 |
| A Thai company, the landlord | Warehouse rent | 30,000.00 | 5% | 1,500.00 | 28,500.00 | PND.53 |
| A Thai company, the carrier | Transport | 5,000.00 | 1% | 50.00 | 4,950.00 | PND.53 |

- PND.3 remits 600.00 baht; PND.53 remits 1,550.00 baht.
- 7 November 2569 is a Saturday, so the paper returns are due on Monday 9 November 2569; the 15th is a Sunday, so the online returns are due on Monday 16 November 2569.
- Paid through e-WHT, the rent would withhold 1%: 300.00 baht, deducted and remitted by the bank with the transfer.
- Each payee withheld from gets a 50 ทวิ certificate (see [The 50 ทวิ certificate](https://panyaplus.com/en/guides/50-tawi)).

## In Panya

On a payment (PS), choose the withholding tax type of each line; one payment can withhold several income types, and Panya picks the return from the supplier's entity type and the income type. The withholding tax report has tabs for PND.1, 2, 3, 53 and 54, with RD Prep import files in UTF-8 and TIS-620, and a payment through e-WHT drops the 5%, 3% and 2% rates for you. See [Filing PND.3, PND.53 and PND.54 in the manual](https://panyaplus.com/manual/08-reports#filing-pnd3-pnd53-and-pnd54), [e-Withholding Tax payments](https://panyaplus.com/manual/05-finance#e-withholding-tax-payments) and [Thai tax in Panya](https://panyaplus.com/en/tax).

## FAQ

### What is the withholding tax rate on a service fee paid to a company?

3%, filed on PND.53. Paid through e-Withholding Tax between 1 January 2569 and 31 December 2570 (2026–2027), the rate is 1%.

### What is the withholding tax rate on rent?

5% on rent of property, whether the landlord is an individual (PND.3) or a juristic person (PND.53); 10% when the landlord is a foundation or association.

### What is the difference between PND.3 and PND.53?

PND.3 is for payees who are individuals; PND.53 is for companies and juristic partnerships. Both are due by the 7th of the next month, or the 15th when filed online.

### Is a payment under 1,000 baht withheld?

Clause 12/7 of ท.ป.4/2528 withholds when the amount under each contract is 1,000 baht or more, even if it is paid in instalments under 1,000 baht. Have your accountant confirm how it applies to each income type.

### Which return is used for a payment to a foreign company?

Tax withheld under s.70 from a foreign company not carrying on business in Thailand is filed on PND.54. The VAT on a service used in Thailand is self-assessed by the payer on PP.36.

## Sources

- [Revenue Department order ท.ป.4/2528, consolidated (Revenue Department)](https://www.rd.go.th/3479.html)
- [Ministerial Regulation No. 402, e-Withholding Tax at 1% (Revenue Department)](https://www.rd.go.th/fileadmin/user_upload/lorkhor/newsbanner/2026/10/PR15102569.jpg)
- [Form PND.1 and its instructions (Revenue Department)](https://www.rd.go.th/fileadmin/tax_pdf/withhold/200360_WHT1.pdf)
- [Form PND.2 and its instructions (Revenue Department)](https://www.rd.go.th/fileadmin/tax_pdf/withhold/240360_WHT2.pdf)
- [Ministry of Finance announcement No. 7 on internet filing (Revenue Department)](https://www.rd.go.th/fileadmin/user_upload/kormor/newlaw/mofexpandfornet7A.pdf)
- [Revenue Department order ป.117/2545, deadlines on holidays (Revenue Department)](https://www.rd.go.th/10499.html)

_This guide is general information from the sources above, not legal or tax advice: check the sources, or ask an accountant, before you rely on it._