What withholding tax rate applies to a Photographer?

Generally 3% when the client is a juristic person. For example, a ฿25,000.00 fee is withheld ฿750.00, so you receive ฿24,250.00.

Does a Photographer 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 Photographer in Thailand

A Photographer 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 ฿25,000.00 fee, the client withholds ฿750.00 and you actually receive ฿24,250.00. 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.

Event, product, and portrait shoots for corporate clients are service fees withheld at 3%. Separately billed equipment rental can fall under a different rate.

By the BillsOS team · Updated 9 Jun 2026

A worked example

Say you are a Photographer invoicing a corporate client ฿25,000.00 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)	฿25,000.00
Total invoiced	฿25,000.00
Less withholding tax 3%	-฿750.00
Net the client pays (QR amount)	฿24,250.00

The client withholds ฿750.00 and transfers you ฿24,250.00, 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

If you separately line-item equipment rental, that rental-of-property line can be withheld at 5% under Section 40(5), not the 3% on your shooting service.

Real-world scenarios

Scenario 1

A photographer shoots products for an e-commerce company: a ฿25,000 shooting fee plus a separately billed ฿4,000 studio-light rental line. The company withholds 3% on the shooting fee and 5% on the rental line under Section 40(5) — two different rates on one 50 Tawi.

Scenario 2

Another job is a destination wedding shoot in Phuket, billed directly to the couple: a ฿30,000 shooting fee plus a ฿6,000 reimbursement for flights/hotel paid up front. Since the couple are individuals, neither amount is withheld — the photographer reports the full ฿30,000 on their own return.

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 licensing my photos a 3% service fee or a royalty?+

Shooting on assignment is a 3% service fee, but selling a licence to reuse the images can be a royalty with its own rate — confirm with your accountant.

I bill the client for travel and hotel costs on an out-of-town shoot — what withholding rate applies to the travel line?+

If the 'travel' line genuinely represents a transport service you provide, it can fall under the 1% transport rate. If it's just a pass-through reimbursement of tickets/hotel you paid on the client's behalf, it's usually not your income and isn't withheld at all. Either way, keep the receipts, and confirm with your accountant which case applies.

I shoot a wedding directly for the couple, not a company — is that withheld?+

No — individuals who aren't juristic persons have no withholding duty, so wedding/personal shoots usually aren't withheld. That income still has to go on your annual return as normal, and if enough of it pushes your combined income past ฿1.8M/year, VAT registration comes into play.

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 Photographer — 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.