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.

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

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 8 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.

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.