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Q1010. Which withholding tax rates apply most often?
Answered by the NYC Visa & Translation accounting and tax team
Under Departmental Order Tor Por 4/2528 as amended, a corporate payer withholds 3 percent on general 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). These rates are set by departmental order and change, so confirm the current version before configuring an accounting system. Ask our Thai accounting team to review your position by phone, LINE or email before you file.
Based on the Revenue Code, the Accounting Act B.E. 2543 and related law as at August 2026. General information only, not advice on a specific matter — verify with the Revenue Department (rd.go.th) before acting.
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Related questions
Official sources
The information on this page follows the official sources below. Always check the latest version before you file.
- Department of Consular Affairs — document legalisation— Ministry of Foreign Affairs
- Immigration Bureau — visas, 90-day reporting, TM.30— Immigration Bureau
- Department of Provincial Administration — civil & family registration— Department of Provincial Administration
- Lawyers Council of Thailand — Notarial Services Attorneys— Lawyers Council of Thailand
- Office of the Council of State — Thai law database— Office of the Council of State
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