What withholding tax rate applies to a Content Writer?

Generally 3% when the client is a juristic person. For example, a ฿12,000.00 fee is withheld ฿360.00, so you receive ฿11,640.00.

Does a Content Writer issue the 50 Tawi themselves?

No. On your sales invoice the client withholds and issues the 50 Tawi to you; your job is to keep it as evidence to credit on your annual return.

Freelancer guide

Invoicing & tax for a Content Writer in Thailand

A Content Writer in Thailand invoices clients with a receipt or tax invoice; when the client is a company, the client withholds 3% tax on the fee (income type: Service / hire-of-work fees), transfers you the net, and hands you a 50 Tawi (50 ทวิ) withholding certificate as proof. Example: on a ฿12,000.00 fee, the client withholds ฿360.00 and you actually receive ฿11,640.00. You keep the 50 Tawi to credit that tax on your annual return. On your own sales invoice you are the payee — the client withholds and issues the 50 Tawi, not you.

Writing articles, content, and copy for brands is usually withheld at 3% as a service fee when the client is a company.

By the BillsOS team · Updated 9 Jun 2026

A worked example

Say you are a Content Writer invoicing a corporate client ฿12,000.00 for your work. The income type is “Service / hire-of-work fees”, withheld at 3%. The figures below come straight from the BillsOS engine.

Fee (before VAT)	฿12,000.00
Total invoiced	฿12,000.00
Less withholding tax 3%	-฿360.00
Net the client pays (QR amount)	฿11,640.00

The client withholds ฿360.00 and transfers you ฿11,640.00, handing you a 50 Tawi certificate as evidence.

Who withholds: On your own sales invoice you are the payee. Your client (the payer) is the one who withholds the tax and issues you the 50 Tawi — you do not issue it yourself.

What to watch for in this trade

Several small pieces for the same client in a month that total ฿1,000 or more trigger the client’s duty to withhold 3% and issue a 50 Tawi.

Real-world scenarios

Scenario 1

A content writer produces 8 skincare-brand articles a month at ฿1,500 each, totalling ฿12,000. The client withholds 3% (฿360) and issues one 50 Tawi for the month's total, not one per article.

Scenario 2

A small publisher offers a 15%-of-sales royalty deal for an ebook. The writer's first quarterly payout is ฿9,000; the publisher withholds 3% as a royalty (not a service fee) and issues a 50 Tawi marked as Section 40(3) income.

The figures and details above are illustrative examples, not a Revenue Department ruling on your specific case.

Documents you’ll need

Receipt — if not VAT-registered you issue a receipt (only VAT-registered persons issue tax invoices)
Quotation and invoice — before the work and when you bill
50 Tawi — received from the client and kept for every job, to credit on your annual return

Frequently asked questions for this trade

My pieces are only a few hundred baht each — is withholding still due?+

If a single payment/contract is under ฿1,000, no withholding. But ongoing work for the same client that totals ฿1,000 or more is withheld at 3%.

Writing a book/ebook for royalties based on sales — how is that taxed differently from per-piece content writing?+

Book royalties usually fall under Section 40(3), which happens to withhold at the same 3% as service fees but is a different income category on the 50 Tawi — and it affects the expense-deduction rules on your annual return differently than 40(8) income. Get clear with your publisher and accountant on which category each payment falls under.

I also earn ad revenue (Google AdSense) from my own blog, on top of client writing work — does that need to be reported too?+

Yes — ad revenue from your own blog is assessable income too (usually 40(8)), even though the overseas platform won't apply Thai withholding. If your combined income from all sources tops ฿1.8M/year, you also need to consider VAT registration. Keep your AdSense payout summaries to support your filing.

Tools & guides for this

Other freelance professions

BillsOS issues invoices and receipts that compute the withholding for you, with an exact-amount PromptPay QR embedded so the client scans and pays straight into your own account.

Start invoicing as a Content Writer — free →

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BillsOS only formats and computes documents for you. This is general information, not tax advice — please confirm with the Revenue Department or your accountant.