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

A Web Developer 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 ฿35,000.00 fee, the client withholds ฿1,050.00 and you actually receive ฿33,950.00. 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.

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 9 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.

Real-world scenarios

Scenario 1

A client company prepays a full year of website maintenance at once — ฿35,000. The developer issues a single invoice, the client withholds ฿1,050 (3%), and issues one 50 Tawi for the whole year.

Scenario 2

On the same project, the developer subcontracts part of the build to another freelancer for ฿8,000, paid person-to-person. No withholding applies between them, but each still reports their own share of the income on their 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

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.

A client prepays a full year of website maintenance up front — is the whole year's fee withheld in one go?+

Since income is recognised on a cash basis, a single lump-sum payment for the year is withheld 3% in one shot and gets one 50 Tawi. If you'd rather smooth your cash flow, agree with the client up front to split it into monthly invoices instead.

I subcontract part of a big web project to another freelancer — do I have to withhold tax on what I pay them?+

The withholding duty generally falls on companies/juristic persons paying out. If you're an individual subcontracting to another individual freelancer, you typically have no withholding duty toward them — unlike when a company pays you. There are business-structure exceptions, though, so confirm with an 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.

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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.