Thai tax answers for freelancers & small businesses

How much is withholding tax?

There is no single rate — it depends on the income type. Common ones: services/contract work 3%, rent 5%, advertising 2%, transport 1%; professional fees are 3%.

Which documents does a freelancer need to issue?

Mainly a quotation (before work), an invoice (to request payment), and a receipt (once paid). The 50 Bis withholding certificate is something you receive from corporate clients, not something you issue.

Are a receipt and a tax invoice the same?

No. A receipt is proof of payment that anyone can issue, while a tax invoice can be issued only by a VAT-registered person. If you are not VAT-registered, you can issue only a receipt.

I had tax withheld — can I get it back?

Yes. Withheld tax is prepaid tax. Use your 50 Tawi certificates to claim a credit when filing PND.90/91; if more was withheld than the tax due, you can claim the excess as a refund.

When do I use PND.3 versus PND.53?

Look at the payee — an individual payee uses PND.3, a juristic payee uses PND.53.

Who must file PP30?

Every VAT-registered operator must file PP30 monthly — whether registered because income exceeded THB 1.8M/year or voluntarily — and must file even in months with no income.