Is there a penalty for not issuing a 50 Tawi?

Yes — a person who fails to comply with section 50 bis may be fined up to 2,000 baht under section 35 of the Revenue Code. Confirm the current penalty with the Revenue Department or your accountant.

What are the common withholding rates?

Services/contract work 3%, advertising 2%, rent of immovable property 5%, transport (non-public) 1%, and liberal professions 3%. The actual rate depends on the type of income and the payee’s status.

Does BillsOS issue 50 Tawi and file taxes too?

BillsOS helps you create a 50 Tawi in the Revenue Department’s prescribed format in seconds, but it does not file P.N.D. returns or remit tax for you, and it is not a tax adviser.

Thai tax guide

50 Tawi software online — issue withholding-tax certificates in seconds

Q: Who must issue a 50 Tawi?

The payer must issue it to the payee — most often a juristic-person payer, such as a company paying a freelancer for services or an employer paying salary to an employee.

Q: When must a 50 Tawi be issued?

For service fees, contract work, rent, etc., issue it immediately each time tax is withheld. For salary running to year-end, issue it by 15 February of the following year; if the employee leaves during the year, within one month.

50 Tawi is the withholding-tax certificate under section 50 bis of the Revenue Code. The payer issues it to the payee as proof that tax was withheld and remitted to the Revenue Department, and the payee uses it as a tax credit when filing the annual return (P.N.D.90/91).

By the BillsOS team · Updated 6 Jun 2026

General information for understanding only — not tax advice. Please verify with the Revenue Department or your accountant.

If you are a freelancer or business owner who must issue a 50 Tawi every time you withhold tax, filling in each form by hand is slow and error-prone. BillsOS lets you issue withholding-tax certificates in the format prescribed by the Revenue Department, straight from your browser in seconds, with Thai/English on a single document.

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What is 50 Tawi?

“50 Tawi” is the everyday name for the withholding-tax certificate set out in section 50 bis of the Revenue Code. When a payer (such as a company, shop, or employer) pays certain types of income and withholds tax, the law requires the payer to issue a certificate for the payee to keep as evidence.

The document confirms three things at once:

The payer actually made the payment
The payee actually received the money
That income had tax withheld and remitted to the Revenue Department

A 50 Tawi records key details — both parties’ names and tax IDs, the type of income, the amount paid, the tax withheld, and the payment date — so the payee can use it as a tax credit when filing the annual return.

Language note: a 50 Tawi is also called a Withholding Tax Certificate or Certificate of Tax Withheld at Source.

Who issues a 50 Tawi, and to whom?

The payer is responsible for issuing the 50 Tawi to the payee. Common examples:

A company or registered partnership pays service fees, contract work, rent, etc. to a freelancer or contractor → the company issues the 50 Tawi.
An employer pays salary/wages to an employee → the employer issues the 50 Tawi.

Worth knowing for freelancers and individuals: in general, an individual paying another individual usually has no duty to withhold tax on ordinary income (with exceptions such as salary or certain specific cases). The duty to withhold and issue a 50 Tawi mostly falls on payers that are juristic persons. If you are unsure whether your transaction requires withholding, consult an accountant or the Revenue Department.

A 50 Tawi must be issued in at least two matching copies so the person whose tax was withheld can keep one as evidence.

Common withholding-tax rates (for issuing a 50 Tawi)

The table below shows rates commonly used by freelancers and SMEs. The actual rate depends on the type of income and the payee’s status (individual or juristic person). Check with your accountant before withholding each time.

Type of income	Withholding rate	Notes
Contract work / subcontracting / general services	3%	Paid to an individual or a company based in Thailand
Advertising	2%	Fees for producing advertising
Rent of immovable property (e.g. office, building)	5%	Counts as “rent” when the tenant takes possession of the property (e.g. holds the key)
Transport (other than public transport)	1%	Public transport is excluded
Liberal professions (law, accounting, engineering, architecture, healing arts, fine arts)	3%	Income under section 40(6)
Salary / wages (section 40(1)(2))	Progressive	Computed on the tax brackets, not a flat rate

⚠️ Watch out: the 5% “rent” rate applies when the tenant takes possession of the property. If you are merely using a space or a service without possession (e.g. an open exhibition spot or a parking bay), it is usually treated as a “service” and withheld at 3% instead.

When must a 50 Tawi be issued? (legal deadlines)

The law sets the deadline by type of income:

Salary/wages (section 40(1)(2)) where employment runs to year-end — issue by 15 February of the year following the tax year.
Where the employee leaves during the year — issue within one month of the leaving date.
Other income (section 40(3)–(8)) such as service fees, contract work, rent — issue immediately each time tax is withheld.

This is why freelancers and SMEs issue 50 Tawi so often: every payment with withholding needs a certificate right away. A tool that does it for you saves a lot of time.

A person who fails to comply with section 50 bis may face a fine of up to 2,000 baht under section 35 of the Revenue Code. Please confirm the current penalty with the Revenue Department or your accountant.

How does 50 Tawi relate to P.N.D.3 / P.N.D.53 and the annual return?

A 50 Tawi is a per-transaction certificate given to the payee. To remit the tax withheld, the payer files a monthly return:

P.N.D.3 — where a juristic-person payer withholds from an individual payee.
P.N.D.53 — where a juristic-person payer withholds from a juristic-person payee.

Both are filed and remitted by the 7th of the following month (online filing is usually granted extra days, as set by the Revenue Department).

The payee collects the 50 Tawi received during the year and totals them as a tax credit when filing the annual personal income tax return (P.N.D.90/91), so tax withheld during the year is offset against tax due — and some people get a refund this way.

Issue 50 Tawi with BillsOS — fast, complete, in the prescribed format

Instead of filling in each form by hand, BillsOS lets you:

Issue withholding-tax certificates (50 Tawi) in the format prescribed by the Revenue Department.
Enter the payer and payee, tax IDs, income type, and rate — and get a print-ready document in seconds.
Bilingual Thai/English on a single document, ideal for international clients.
Pairs with tax invoices, receipts, and quotations, and generates an exact-amount PromptPay QR so clients pay straight into your own account on the same document.
The Pro plan exports CSV so you can hand off to your accountant or prepare the P.N.D. returns.

Works alongside tax-invoice software and exact-amount PromptPay QR.

Scope of service: BillsOS helps you create documents in the format prescribed by the Revenue Department. It is not a tax adviser and does not file or remit P.N.D. returns for you. Filing and choosing the correct withholding rate remain the user’s responsibility — check with your accountant.

No credit card required — start on the free plan.

Sources

Primary sources (Revenue Department) and secondary sources (iTAX and accounting firms).