ฉบับภาษาไทย: อ่านหน้านี้เป็นภาษาไทย
Is Thai withholding tax due when a company pays a foreign service provider?
Short answer
Often yes. Where a foreign company not carrying on business in Thailand receives Thai-sourced income such as service fees, royalties, interest or dividends, section 70 of the Revenue Code requires the Thai payer to withhold and remit with form PND.54, generally by the 7th of the following month. An applicable double tax agreement can reduce or remove the rate.
Characterisation drives the outcome, so classify before you pay. Software and know-how payments are frequently royalties rather than ordinary service fees, and the two are not taxed the same way. Separately, imported services can also trigger self-assessed VAT on form PP.36 — a different filing with its own deadline, which is regularly missed when only income tax is considered.
To apply a treaty rate, collect the supplier's certificate of residence for the year in question and keep it with the invoice and contract; without it the domestic rate stands. Also check who bears the tax under the contract — a gross-up clause changes the cost of the deal materially, and discovering it after payment leaves the Thai payer funding the difference. 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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