{"id":201,"date":"2026-02-24T09:12:25","date_gmt":"2026-02-24T09:12:25","guid":{"rendered":"https:\/\/lamouraccounting.co.th\/?p=201"},"modified":"2026-02-24T15:10:14","modified_gmt":"2026-02-24T15:10:14","slug":"withholding-tax-explained","status":"publish","type":"post","link":"https:\/\/lamouraccounting.co.th\/en\/withholding-tax-explained\/","title":{"rendered":"What is withholding tax? Summary of tax deduction rates that SMEs must know"},"content":{"rendered":"<h1>What is withholding tax? Summary of tax deduction rates that SMEs must know<\/h1>\n<p class=\"translation-block\">For those who have just started a new company, the term \"withholding tax\" is often one of the biggest headaches. When you hire someone or rent an office, you can't pay them the full amount; you have to withhold a portion to remit to the Revenue Department! Today, Lamour Accounting will explain in simple terms what it is and what percentage you should withhold.<\/p>\n<h2>What is withholding tax? Why is it necessary?<\/h2>\n<p class=\"translation-block\">Withholding tax refers to the legal requirement that the \"payer\" (which is a legal entity) act as an agent for the Revenue Department to withhold tax in advance each time wages or service fees are paid to the \"recipient.\" The payer must then remit this amount to the Revenue Department by the 7th of the following month (or the 15th if filing online) and issue a \"Withholding Tax Certificate (Form 50 Twi)\" to the recipient as proof.<\/p>\n<h2>Summary of common withholding tax rates in SME businesses.<\/h2>\n<p>To make it easy to remember, we've summarized the most common rates that most companies encounter:<\/p>\n<ul>\n<li class=\"translation-block\"><strong>1% deduction: Shipping fee<\/strong> (Must be a registered shipping company, such as Thailand Post, Flash Express)<\/li>\n<li class=\"translation-block\"><strong>2% deduction: Advertising costs<\/strong> (e.g., hiring an advertising agency, placing ads in magazines)<\/li>\n<li class=\"translation-block\"><strong>3% deduction: Service fees \/ Contract fees \/ Fees for services<\/strong> (e.g., hiring a freelance designer, hiring an air conditioner repair technician, accounting fees)<\/li>\n<li class=\"translation-block\"><strong>Deduct 5%: Property rental \/ Public performer fees<\/strong> (e.g., office rental, warehouse rental)<\/li>\n<\/ul>\n<h2>What is the difference between Form P.N.D. 3 and Form P.N.D. 53?<\/h2>\n<p>When submitting the withheld money to the tax authorities, we must fill out the correct form:<\/p>\n<ul>\n<li class=\"translation-block\">Form P.N.D. 3: Used when we pay money and withhold tax for \"individuals\" (e.g., hiring Mr. A to fix the lights).<\/li>\n<li class=\"translation-block\">Form P.N.D. 53: Used when we pay money and withhold tax from a \"legal entity\/company\" (e.g., hiring company A to do cleaning).<\/li>\n<\/ul>\n<h2>Make tax management easy. Consult Lamour Accounting.<\/h2>\n<p class=\"translation-block\">Calculating withholding tax and issuing Form 50 Twi is a tedious paperwork, and forgetting to submit it to the Revenue Department will result in a fine of 200 baht per form (excluding surcharges)! Let <a title=\"Lamour Accounting and Tax Services\" href=\"\/en\/services\/\" target=\"_self\"><strong>Lamour Accounting<\/strong><\/a> be your assistant. We provide timely preparation and submission of Forms 1, 3, and 53 through the e-Filing system every month, helping your business run smoothly without worry.<\/p>\n<hr style=\"margin: 30px 0;\" \/>\n<h3>Do you need someone to manage your company's tax system?<\/h3>\n<p class=\"translation-block\">Contact us to schedule a free consultation. Click <a title=\"Contact Lamour Accounting\" href=\"\/en\/contact-lamour\/\" target=\"_self\"><strong>Contact Lamour Accounting<\/strong><\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>\u0e20\u0e32\u0e29\u0e35\u0e2b\u0e31\u0e01 \u0e13 \u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22 \u0e04\u0e37\u0e2d\u0e2d\u0e30\u0e44\u0e23? \u0e2a\u0e23\u0e38\u0e1b\u0e2d\u0e31\u0e15\u0e23\u0e32\u0e2b\u0e31\u0e01\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48 SME \u0e15\u0e49\u0e2d\u0e07\u0e23\u0e39\u0e49 \u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e1c\u0e39\u0e49\u0e17\u0e35\u0e48\u0e40\u0e1e\u0e34\u0e48\u0e07\u0e40\u0e1b\u0e34\u0e14\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e43\u0e2b\u0e21\u0e48 \u0e04\u0e33\u0e27\u0e48\u0e32 &#8220;\u0e20\u0e32\u0e29\u0e35\u0e2b\u0e31\u0e01 \u0e13 \u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22&#8221; (Withholding Tax) \u0e21\u0e31\u0e01\u0e08\u0e30\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e23\u0e37\u0e48\u0e2d\u0e07\u0e0a\u0e27\u0e19\u0e1b\u0e27\u0e14\u0e2b\u0e31\u0e27\u0e2d\u0e31\u0e19\u0e14\u0e31\u0e1a\u0e15\u0e49\u0e19\u0e46 \u0e40\u0e1e\u0e23\u0e32\u0e30\u0e40\u0e27\u0e25\u0e32\u0e40\u0e23\u0e32\u0e44\u0e1b\u0e08\u0e49\u0e32\u0e07\u0e43\u0e04\u0e23\u0e17\u0e33\u0e07\u0e32\u0e19 \u0e2b\u0e23\u0e37\u0e2d\u0e44\u0e1b\u0e40\u0e0a\u0e48\u0e32\u0e2d\u0e2d\u0e1f\u0e1f\u0e34\u0e28 \u0e40\u0e23\u0e32\u0e44\u0e21\u0e48\u0e2a\u0e32\u0e21\u0e32\u0e23\u0e16\u0e08\u0e48\u0e32\u0e22\u0e40\u0e07\u0e34\u0e19\u0e40\u0e15\u0e47\u0e21\u0e08\u0e33\u0e19\u0e27\u0e19\u0e44\u0e14\u0e49 \u0e41\u0e15\u0e48\u0e15\u0e49\u0e2d\u0e07 &#8220;\u0e2b\u0e31\u0e01\u0e40\u0e07\u0e34\u0e19&#8221; \u0e40\u0e02\u0e32\u0e44\u0e27\u0e49\u0e2a\u0e48\u0e27\u0e19\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e19\u0e33\u0e2a\u0e48\u0e07\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23! \u0e27\u0e31\u0e19\u0e19\u0e35\u0e49 \u0e25\u0e32\u0e21\u0e31\u0e27\u0e23\u0e4c \u0e41\u0e2d\u0e04\u0e40\u0e04\u0e32\u0e17\u0e4c\u0e15\u0e34\u0e49\u0e07 \u0e08\u0e30\u0e21\u0e32\u0e2d\u0e18\u0e34\u0e1a\u0e32\u0e22\u0e43\u0e2b\u0e49\u0e40\u0e02\u0e49\u0e32\u0e43\u0e08\u0e07\u0e48\u0e32\u0e22\u0e46 \u0e27\u0e48\u0e32\u0e21\u0e31\u0e19\u0e04\u0e37\u0e2d\u0e2d\u0e30\u0e44\u0e23 \u0e41\u0e25\u0e30\u0e15\u0e49\u0e2d\u0e07\u0e2b\u0e31\u0e01\u0e01\u0e35\u0e48\u0e40\u0e1b\u0e2d\u0e23\u0e4c\u0e40\u0e0b\u0e47\u0e19\u0e15\u0e4c\u0e01\u0e31\u0e19\u0e41\u0e19\u0e48? 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