Withholding tax on payments made in Thailand
In short
Payers in Thailand must withhold tax on certain categories of payment — services, professional fees, rent, transport, advertising and others — remit it to the Revenue Department and issue a withholding tax certificate to the recipient. Rates depend on the payment type and the recipient's status.
The certificate is the recipient's evidence of tax already paid, so issuing it correctly and on time is part of the obligation, not an administrative courtesy. Missing certificates create disputes at year-end that are painful to reconstruct.
Cross-border payments add a treaty layer. Where a double tax agreement applies, the treaty rate may differ from the domestic rate, and claiming it requires the right residence documentation from the recipient.
What we need from you
- Nature of the payment and the contract behind it
- Recipient's status: individual or company, resident or non-resident
- Tax residence certificate for treaty claims
- Payment schedule and amounts
Watch out
Withholding is the payer's obligation. Failing to withhold usually leaves the payer, not the recipient, carrying the shortfall.
Reviewed as of 2026-08-04. General guidance only, not case-specific advice and not a guarantee of outcome. Government fees, conditions and processing times are set by the responsible authority and can change. This site does not publish prices — please ask our staff.
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