What withholding tax rate applies to a Online Tutor?

Generally 3% when the client is a juristic person. For example, a ฿9,000.00 fee is withheld ฿270.00, so you receive ฿8,730.00.

Does a Online Tutor 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 Online Tutor in Thailand

A Online Tutor 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 ฿9,000.00 fee, the client withholds ฿270.00 and you actually receive ฿8,730.00. 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.

Tutoring or online classes contracted by a tutoring school or company are service fees withheld at 3%; individual students who are not juristic persons usually do not withhold.

By the BillsOS team · Updated 9 Jun 2026

A worked example

Say you are a Online Tutor invoicing a corporate client ฿9,000.00 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)	฿9,000.00
Total invoiced	฿9,000.00
Less withholding tax 3%	-฿270.00
Net the client pays (QR amount)	฿8,730.00

The client withholds ฿270.00 and transfers you ฿8,730.00, 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

Teaching individuals (students/parents) directly means no withholding, but you still report that income on your annual personal tax return.

Real-world scenarios

Scenario 1

A tutor sells an online course through an overseas platform: ฿15,000 gross, with the platform keeping a 40% cut and paying out ฿9,000. The tutor reports that ฿9,000 net payout on their annual return, not the ฿15,000 gross, since the overseas platform applies no Thai withholding.

Scenario 2

One tutoring school offers a fixed Monday-to-Friday teaching schedule under an academic supervisor's direction — that looks more like employment than freelancing. The school withholds on the progressive salary schedule (40(1)) rather than the flat 3% typical of freelance service fees.

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

I teach students directly with no company withholding — do I still owe tax?+

All teaching income goes on your annual return. Even with no one withholding for you, it is still taxable income you must report.

I sell an online course through an overseas platform that takes a cut before paying me — how much of that is taxable?+

Your assessable income is the net payout you actually receive after the platform's cut, not the gross sale price — the platform's share was never your income. Overseas platforms won't apply Thai withholding, so you report the amount actually received on your own annual return.

A tutoring school pays me a regular monthly salary — how is that taxed differently from being paid per session?+

If it looks like employment (set hours, under the school's supervision), that income is salary under Section 40(1), withheld on a progressive scale — not a flat 3% service fee. Per-session freelance tutoring is 40(8) income withheld at a flat 3%. Getting this classification right also affects social-security entitlements, so clarify with the school which status you're actually engaged under.

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.

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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.