Withholding tax on Thai payments
In short
Under the Revenue Code, a payer in Thailand must withhold tax on many categories of payment — services, rent, professional fees, dividends and interest among them — remit it to the Revenue Department, and issue a withholding tax certificate to the payee.
The obligation sits with the payer, which is why disputes usually appear on the buyer's side. Rates differ by payment type and by whether the recipient is an individual or a company, and cross-border payments may be modified by an applicable double tax agreement.
The certificate matters as much as the remittance: without it the payee cannot credit the tax against its own liability. Keeping certificates organised through the year turns the annual return into a reconciliation rather than a reconstruction.
What we need from you
- Payment type and contract or invoice
- Whether the payee is an individual or a company, resident or not
- Existing withholding certificates issued or received
- Any treaty relief being claimed
Watch out
Grossing up in the contract without saying so. If the contract is silent, the parties argue about who absorbs the withholding. Scope, turnaround and fees are confirmed by IVC staff by phone, LINE or email — this site does not publish prices.
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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