Thai tax answers for freelancers & small businesses
Thai tax for freelancers centers on withholding tax (หัก ณ ที่จ่าย), which varies by income type: services 3%, rent 5%, advertising 2%, transport 1%. When a corporate client pays you, they withhold tax and issue a 50 Tawi certificate as proof — keep it to credit or refund on your annual return (PND.90/91). The core documents you issue are a quotation, invoice, and receipt; only VAT-registered freelancers issue tax invoices. If annual income exceeds ฿1.8M, VAT registration (7% on invoices) is mandatory and you must file PP.30 monthly, even in no-income months. This is general information, not tax advice.
Guides, free tools, and the most common questions on withholding tax, the 50 Tawi, VAT, and freelancer documents — all in one place.
By the BillsOS team · Updated 8 Jun 2026
Free tools
- Free 50 Tawi generator (no login)
- Withholding tax & VAT calculator
- Is my withheld tax creditable?
- Free PromptPay QR generator
Thai tax guides
- Which documents a freelancer needs
- Withholding tax rates by income type
- Do freelancers need to register for VAT?
- Issuing a receipt with no company
- Filing PND.3 / PND.53
- Filing the monthly PP30 VAT return
- Prepare your PP30 output-VAT summary
- What is the 50 Bis certificate?
By profession
- Invoicing & tax for a Graphic Designer
- Invoicing & tax for a Programmer
- Invoicing & tax for a Web Developer
- Invoicing & tax for a Content Writer
- Invoicing & tax for a Photographer
- Invoicing & tax for a Marketing Consultant
- Invoicing & tax for a Online Tutor
- Invoicing & tax for a Translator
- Invoicing & tax for a Video Editor
- Invoicing & tax for a Architect
Frequently asked questions
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.
Income from several channels at once — how does that get taxed?
Many freelancers earn from more than one channel — say, work for a Thai corporate client (withheld with a 50 Tawi) alongside sales through an overseas platform (no Thai withholding at all), or a side rental unit (withheld at 5%). The rule is the same: every channel’s income gets combined on your annual personal return, even the parts nobody withheld tax on.
For example: in one year a freelancer earns ฿400,000 from Thai clients (with 50 Tawi certificates as proof of prepaid tax) plus ฿150,000 from selling work/courses on an overseas platform (no 50 Tawi, since nothing was withheld). Both amounts get combined into assessable income on the PND.90/91 filing, and the 50 Tawi certificates only credit part of the total tax due — not the whole thing. If the combined total tops ฿1.8M/year, VAT registration also comes into play. For anything with several income types layered together, it’s worth checking the numbers with an accountant or the Revenue Department.
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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.