Is selling a finished design file treated as a 3% service fee?

Custom design work is generally a service / hire-of-work fee withheld at 3%. If the arrangement is really a licence to use the work (a royalty), a different rate may apply — confirm with your accountant.

What withholding tax rate applies to a Graphic Designer?

Generally 3% when the client is a juristic person. For example, a ฿18,000.00 fee is withheld ฿540.00, so you receive ฿17,460.00.

Does a Graphic Designer 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 Graphic Designer in Thailand

Graphic design, logo, and artwork jobs billed to corporate clients are usually withheld at 3% as a service / hire-of-work fee before the balance is paid to you.

By the BillsOS team · Updated 8 Jun 2026

A worked example

Say you are a Graphic Designer invoicing a corporate client ฿18,000.00 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)	฿18,000.00
Total invoiced	฿18,000.00
Less withholding tax 3%	-฿540.00
Net the client pays (QR amount)	฿17,460.00

The client withholds ฿540.00 and transfers you ฿17,460.00, 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

Spell out scope and revision rounds on the quotation/invoice — extra revision fees are also service fees withheld at 3%.

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.

Start invoicing as a Graphic Designer — 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.