What withholding tax rate applies to a Video Editor?

Generally 3% when the client is a juristic person. For example, a ฿22,000.00 fee is withheld ฿660.00, so you receive ฿21,340.00.

Does a Video Editor 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 Video Editor in Thailand

A Video Editor 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 ฿22,000.00 fee, the client withholds ฿660.00 and you actually receive ฿21,340.00. 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.

Video editing, motion graphics, and post-production for agencies or brands are service fees withheld at 3% when the client is a juristic person.

By the BillsOS team · Updated 9 Jun 2026

A worked example

Say you are a Video Editor invoicing a corporate client ฿22,000.00 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)	฿22,000.00
Total invoiced	฿22,000.00
Less withholding tax 3%	-฿660.00
Net the client pays (QR amount)	฿21,340.00

The client withholds ฿660.00 and transfers you ฿21,340.00, 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

Edits often run through several drafts; state the included revision rounds on your quote, and remember every billed amount is a 3% service fee.

Real-world scenarios

Scenario 1

A video editor cuts an ad for a beverage brand: a ฿22,000 editing fee plus a separately billed ฿15,000 unlimited-usage buyout. The brand withholds 3% on both, but issues two 50 Tawi certificates tagging different income categories.

Scenario 2

In another deal, a sponsor gives the editor a camera worth ฿30,000 to keep, entirely in lieu of a cash fee, in exchange for a review clip. Since no cash changes hands, there's no withholding — but the editor still has to value the gear and report it on their own annual 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

Do stock footage/music I bought for the job count toward the 3% base?+

If you bought it as part of delivering the job, it is part of your 3% service fee; if it is a genuine reimbursed cost, list it on a separate line.

A client pays an extra 'buyout' fee for unlimited ad usage rights to the edited video, separate from the editing fee — what withholding rate applies?+

The regular editing fee is a 3% service fee, but an unlimited-usage buyout looks more like a royalty — which happens to also withhold at 3%, but under income category 40(3) rather than 40(8). Split the two amounts into separate invoice lines and check that the 50 Tawi you receive tags each correctly.

A sponsor gives me free gear to review in a video instead of paying cash — is that taxable income?+

Assessable income isn't limited to cash — goods you receive in exchange for a service (like a paid review) count as income at their market value on the date received, even though no cash withholding is involved. You still need to report that value, and valuing goods correctly is fiddly enough to be worth a chat 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 Video Editor — 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.