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

A Graphic Designer 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 ฿18,000.00 fee, the client withholds ฿540.00 and you actually receive ฿17,460.00. 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.

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 9 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%.

Real-world scenarios

Scenario 1

A small restaurant chain hires a designer for a full logo and signage refresh at ฿18,000, including two revision rounds. When the client asks for a third round, the designer bills the extra ฿3,000 revision fee on a separate invoice. Both invoices are service fees for the same ongoing client relationship, so both get withheld at 3%.

Scenario 2

A Singapore startup hires the same designer for an app icon set and pays in USD via Wise. There's no Thai withholding because the payer isn't a Thai juristic person. The designer converts the amount to THB at the exchange rate on the day it's received and reports it on their own annual return — with no 50 Tawi to credit.

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

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.

My client pays a 50% deposit before I start — do I issue a receipt and get withheld on it right away?+

Yes. Income is recognised on receipt (cash basis), not on completion. A corporate client should withhold 3% and issue a 50 Tawi on the deposit instalment too — you issue a receipt for the deposit as soon as you receive it.

Selling reusable design templates through an overseas marketplace (like Envato) — what income type is that?+

This tends to look more like a royalty (Section 40(3)) than a custom hire-of-work fee, since you're licensing reuse rather than doing one-off custom work. Overseas platforms usually don't apply Thai withholding, but the income is still reportable on your Thai personal return — confirm the classification with your accountant.

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 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.