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Withholding Tax, PND.3 & PND.53
A corporate payer withholds tax at the rates in Departmental Order Tor Por 4/2528 as amended: 3 percent on services and hire of work, 3 percent on professional fees, 5 percent on immovable property rent, 2 percent on advertising and 1 percent on non-public transport. Salary is withheld on the annualised progressive basis under section 50(1). Tax withheld from individuals is remitted on PND.3 and from juristic persons on PND.53, both by the 7th of the following month under section 52. Certain payments abroad use PND.54, where a double tax agreement may reduce the rate if the documentation supports the claim.
Updated August 2026 and based on the Revenue Code and related legislation. Rates and e-Filing extensions change — verify with the Revenue Department (rd.go.th) before acting.
Questions in this cluster — 2
Related search terms
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