Is hosting I paid on the client’s behalf also subject to withholding?

A genuine reimbursement of costs advanced for the client is generally not your service income, so it should not be part of the 3% base — but list it separately with clear evidence.

What withholding tax rate applies to a Web Developer?

Generally 3% when the client is a juristic person. For example, a ฿35,000.00 fee is withheld ฿1,050.00, so you receive ฿33,950.00.

Does a Web Developer 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 Web Developer in Thailand

Building and maintaining websites for organisations is a service / hire-of-work fee withheld at 3%. Domain and hosting you pay on the client’s behalf should be listed on separate lines.

By the BillsOS team · Updated 8 Jun 2026

A worked example

Say you are a Web Developer invoicing a corporate client ฿35,000.00 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)	฿35,000.00
Total invoiced	฿35,000.00
Less withholding tax 3%	-฿1,050.00
Net the client pays (QR amount)	฿33,950.00

The client withholds ฿1,050.00 and transfers you ฿33,950.00, 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 one invoice covers both your build fee and pass-through hosting, split the lines — the 3% base is your service fee, not the costs you merely advanced for the client.

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.

Start invoicing as a Web Developer — 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.