## Thailand Withholding Tax Calculator

URL: https://minimalpos.com/tools/thailand-withholding-tax-calculator

When a Thai business pays a supplier, it often has to withhold a percentage and remit it to the Revenue Department. Choose the payment type and whether your supplier is a company or an individual, and this works out the withholding, the net you actually pay, and which PND form the filing goes on.

### Features

- Rates for rent, services, professional fees, advertising and transport
- PND 3 or PND 53 determined by recipient type
- Gross-up mode when a price is quoted net of withholding
- Shows WHT to remit and the net payable to the supplier
- Every rate sourced and dated

### How it relates to MinimalPOS

Withholding sits on the supplier side of the ledger; MinimalPOS covers the revenue side — sales, VAT, service charge, payments and receipts by shift. Together they are the two halves of what your bookkeeper needs each month.

**What is the withholding tax rate on rent in Thailand?** 5%. Rent is the highest of the common categories, which matters for restaurants because premises rent is usually the largest recurring supplier payment a venue makes.

**Do I file PND 3 or PND 53?** PND 3 is for withholding on payments to individuals and other non-juristic persons. PND 53 is for payments to companies, partnerships and other juristic entities. The rate is generally driven by the type of payment; the form is driven by who you paid.

**What are the common Thai withholding tax rates?** Services and professional fees are generally 3%, rent 5%, advertising 2%, and transport or logistics 1%. Rates vary by the exact nature of the payment and by recipient, so confirm anything unusual with your accountant.

**Do I have to give the supplier a certificate?** Yes. When you withhold, you issue a withholding tax certificate to the supplier so they can claim the credit against their own tax. Keep a copy — it is the document that proves you withheld and remitted correctly.

**Does a restaurant need to worry about withholding tax?** Usually yes, at least on rent. A venue paying rent to a landlord, fees to a designer or an agency, or a logistics company for deliveries will typically be withholding on those payments and filing monthly.