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%.

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

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 8 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.

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

Tools & guides for this

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.

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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.