PND.1/2/3/53/54 by 7th of following month (e-Filing 15th); PP.30.9 by 23rd; Refund (Kor.10) within 3 years; refund timeline 12-30 months; LTR fast-track 6-9 months
Code PND.1 · Form PND.1 (monthly) + PND.1-Kor (annual summary by end of February)
Rate:Progressive 0-35% (annual income ÷ 12, net of allowances) · Non-Resident (≤ 180 days) 15% Flat · LTR Highly-Skilled Professional 17% Flat
Payer: Employer (company, partnership, government, state enterprise) paying salary, wages, bonus, OT, or benefits
Payee: Employees earning §40(1)(2) income — Thai residents and non-residents (non-resident ≤ 180 days pays 15% flat)
Filing: PND.1 by the 7th of the following month (e-Filing +8 days = 15th) · PND.1-Kor annual summary by end of February · 50-Bis certificate to employees by 15 Feb
✨ Optimization: 🎯 (1) Use 50-Bis credit when filing PND.90/91 · (2) LTR Highly-Skilled flat 17% beats 35% top bracket · (3) BOI Executive/Specialist flat 17% · (4) RMF/SSF/PVD deduction up to THB 500k/year · (5) Life insurance THB 100k + health insurance THB 25k · (6) Home-loan interest THB 100k
Pitfalls: 🚨 Failure to file PND.1 → THB 200 fine + 1.5%/month surcharge · omitting 50-Bis blocks the employee's credit and invites class action · non-resident 15% flat must be cross-checked against DTA Art.15 (183-day rule) · perquisites (company car/housing) must be added to income · Stock Option / RSU taxed at vesting
Payee: Individuals (resident + non-resident) including foreigners holding Thai accounts
Filing: PND.2 by the 7th of the following month (e-Filing 15th) · PND.2-Kor annual summary by end of January · 50-Bis certificate delivered to payee on payment date
✨ Optimization: 🎯 (1) Elect 10% Final Tax on dividend instead of aggregating into PND.90 when marginal bracket > 20% · (2) Claim 3/7 Imputation Credit for corporate tax already paid · (3) BOI dividend 0% during tax holiday · (4) Non-resident should use DTA rate with CoR + R.O.11 · (5) LTR Wealthy Pensioner: foreign interest exempt · (6) Certain government-savings bond interest exempt
Pitfalls: 🚨 Missing 50-Bis blocks the payee's credit · non-residents without a CoR pay the full 15% domestic rate · foreign dividends remitted to Thailand are taxable under P.161/2566 from 1 Jan 2024 · deemed dividends from retained earnings on amalgamation trigger 10% WHT · 50-Bis must be issued on the payment date (not month-end)
✓ NYC Legal case: US HNWI · LTR Wealthy Global Citizen · Thai dividend income THB 8M/year · WHT 10% = THB 800k · Imputation Credit 3/7 × 800k = THB 343k credit · US dividends remitted exempt for LTR 5 years · NYC Legal CoR + R.O.11 + DTA claim THB 45k + PND.90 THB 30k
🧑💼 Rent & Service to Individuals (PND.3)
Code PND.3 · Form PND.3 (monthly) + PND.3-Kor (annual summary)
Filing: PND.3 by the 7th of the following month (e-Filing 15th) · 50-Bis issued immediately · retain 5 years
✨ Optimization: 🎯 (1) Clearly split 'hire-of-work 3%' vs 'service 3%' vs 'advertising 2%' on invoices · (2) Land + building rental = 5% · (3) Short-stay real-estate rental is SBT 3.3%, not WHT · (4) Foreign freelancer working in Thailand → PND.54 instead · (5) Separate reimbursable expense (no withholding) from fee (withheld) on the invoice
Pitfalls: 🚨 Wrong rate → 100% penalty + 1.5%/month surcharge · Executive car rental is 5% (not 3%) · a freelancer working entirely outside Thailand does not require withholding · payee ID copy is essential — missing copies risk rejection · fee below THB 1,000 per payment does not require withholding
Payer: Companies / partnerships / other juristic persons paying service fees to another Thai company
Payee: Thai-registered companies/partnerships and registered Thai branches of foreign entities
Filing: PND.53 by the 7th of the following month (e-Filing 15th) · PND.53-Kor annual summary by end of January · payee uses 50-Bis as Withholding Credit in PND.50
✨ Optimization: 🎯 (1) Split Product (0% WHT) vs Service (3%) clearly on invoice · (2) Reimbursable expense is not withheld · (3) Advance payment withheld immediately · (4) Cross-charge between affiliates requires TP documentation · (5) BOI companies enjoying CIT exemption are still subject to WHT — usable as credit · (6) Consolidated Withholding Credit carries forward 3 years
Pitfalls: 🚨 Domestic software licence / SaaS is 3% (not royalty under PND.54) unless paid abroad · freight forwarder service is 3% but freight itself is 1% · marketing retainer must be split into advertising 2% + service 3% · bank loan interest is not withheld (bank is FI) but related-party loan interest is 1% · omitting 50-Bis exposes the payer to civil action from the payee
Payer: Thai company or individual paying service fee / interest / royalty / dividend to a foreign company or individual
Payee: Foreign company or non-resident individual with no Permanent Establishment (PE) in Thailand
Filing: PND.54 by the 7th of the following month (e-Filing 15th) · bank-certified remittance evidence required · Certificate of Residence + R.O.11 (Treaty Relief Application) attached when claiming a DTA rate
✨ Optimization: 🎯 (1) Apply DTA rate for 5-10% savings with CoR (Apostille from 14 Feb 2026 saves 60% turnaround) · (2) Some software licences are 'copyright-use' rather than royalty — no WHT · (3) Cost reimbursement without mark-up is not withheld · (4) Inter-company loan must be Arm's-Length + TP-documented · (5) Cloud SaaS may qualify as Business Profit (exempt) or Royalty depending on facts · (6) Certain DTAs give 0% dividend when parent holds ≥ 25% for ≥ 6 months
Pitfalls: 🚨 Applying a DTA rate without a CoR triggers retroactive collection at the full 15% + 1.5%/month surcharge · Beneficial Ownership must be a real operating company — BVI nominees are rejected · Software 'copyright ownership' vs 'copyright use' must be analysed case-by-case · e-Service providers registered under PP.30.9 are still subject to PND.54 · cost-plus reimbursement with > 5% mark-up is withheld 15% · recharacterisation risk (Business Profit vs Service) may surface in MAP/APA
Code PP.30.9 · Form PP.30.9 (monthly — Simplified VAT Regime)
Rate:7% VAT collected from consumers · Simplified Registration (streamlined portal) · monthly PP.30.9 · no Input VAT Credit (simplified regime, separate from standard PP.30)
Payer: Foreign e-Service providers with no Thai PE and Thai consumer revenue exceeding THB 1.8M/year
Payee: Consumers in Thailand (B2C, non-VAT-registered individuals + small SMEs) · VAT-registered Thai B2B buyers self-assess via PP.36
Filing: PP.30.9 by the 23rd of the following month · no Input VAT Credit · Statement of Sales (separated B2C vs B2B) · bank transfer into Thai Baht account · annual Beneficial Owner + corporate structure report
✨ Optimization: 🎯 (1) Direct VAT-registered B2B buyers to self-assess (PP.36) — provider does not collect (verify VAT number first) · (2) Bundle B2B + B2C on separate invoices · (3) Providers with revenue < THB 1.8M need not register (but B2B self-assessment still applies) · (4) FCA registration reduces financial-service costs · (5) Use FX rate on the day of receipt (RD rate) — saves 1-2%
Pitfalls: 🚨 Failure to register above THB 1.8M → 100% VAT penalty + surcharge + Thai bank-account freeze · mixing B2C and B2B in one billing system exposes the entire amount to 7% · Thai IP address = 'consumer in Thailand' even for travellers · refunds/credit notes require PP.30.9 adjustment · VAT must be rounded to 2 decimals · cannot be offset against WHT · global streaming must segment content by country · marketplace facilitators (Amazon/Shopee) collect on behalf of merchants
Code REFUND · Form Kor.10 (Refund Application) + PND.90/91 (individual) or PND.50 (corporate)
Rate:Full refund of excess plus 1%/month interest (if RD > 90 days late) · average timeline: individuals 12-18 months, corporates 18-30 months, LTR/Foreign Investor Fast-Track 6-9 months
Payer: Revenue Department (Refund Bureau)
Payee: Individuals or corporates whose WHT withheld exceeds actual liability · foreign companies after DTA rate re-calculation
Filing: File Kor.10 with the underlying PND.90/91/50 · original 50-Bis required (no photocopies) · all supporting documents attached · foreign investor needs a Thai bank account or SWIFT transfer · RD conducts Desk/Field audit before refund
✨ Optimization: 🎯 (1) Consolidate all 50-Bis for the year into one Kor.10 · (2) Foreign investor withheld at full 15% while entitled to DTA rate → refund the difference · (3) LTR Wealthy Global / Highly-Skilled / Executive → Fast-Track 6-9 months · (4) Class Action Refund when RD later reverses an interpretation (landmark cases) · (5) Interest 1%/month runs from complete-filing date · (6) e-Refund portal 40% faster than paper
Pitfalls: 🚨 Missing the 3-year deadline extinguishes the right permanently (no exceptions) · photocopies of 50-Bis are rejected · foreign investors without a Thai bank account must open a Non-Resident Baht Account (NRBA) or use SWIFT · RD may set off refund against other tax debts (VAT/CIT arrears) · cross-border refunds must wait for CoR (Apostille) · foreign refunds attract a 1% fee
What are the 7 main Thailand Withholding Tax (WHT) categories in 2026?
Seven categories by filing form: (1) PND.1 — Salary/wages, Progressive 0-35% (LTR/BOI Highly-Skilled Flat 17%); (2) PND.2 — Interest/dividends to individuals 10-15% Final Tax; (3) PND.3 — Rent/service to individuals 1-5% (rent 5%, professional 3%, advertising 2%, transport 1%); (4) PND.53 — Service to Thai companies 1-5%, creditable against PND.50; (5) PND.54 — Cross-border payments 10-15%, reduced to 5-15% under DTAs; (6) PP.30.9 — e-Service VAT 7% (Google/Meta/Netflix); (7) Form Kor.10 — WHT refund for excess withholding. All forms due by the 7th of the following month (e-Filing 15th). NYC Legal casework: 156 WHT filings + 42 DTA claims (2021-2025).
What's the difference between PND.54 and PND.53?
PND.54 = WHT withheld when paying abroad (Revenue Code §70). PND.53 = WHT between Thai companies (§3-Ter). Example: paying USD 100k software license to US parent = PND.54 (15% or DTA 5-10%); paying THB 100k to a Thai marketing agency = PND.53 (3%). PND.54 requires Certificate of Residence (CoR) + R.O.11 to claim the DTA rate. Apostille (14 Feb 2026) cuts CoR turnaround from 4-6 weeks to 5-10 days. PND.53 gives the recipient a credit in PND.50; PND.54 gives the foreign recipient a Foreign Tax Credit (FTC) in the home country.
By how much do DTAs reduce WHT? Which country is best?
Thailand has 61 DTAs. Key WHT-reducing articles: (1) Art.10 — Outbound dividends: US 15/10% (10%+ holding), UK 10%, Japan 10%, Singapore 10%, HK 10%; (2) Art.11 — Interest: US 15/10% (bank loan), UK 10/25%, Japan 10%, Singapore 10/15% (bank); (3) Art.12 — Royalty: US 5-8/15% (software 5%), UK 5-15%, Japan 15%, Singapore 5-10/8-10%; (4) Art.14 — Independent Personal Service: 15% if stay ≤ 183 days; (5) Art.15 — Employment: exempt if ≤ 183 days AND paid by non-Thai payer. Best for software royalty: US (5%), Belgium (5%), Sweden (5%). Requires CoR + R.O.11 and Beneficial Ownership (anti-treaty shopping).
How does e-Service VAT (PP.30.9) affect foreign providers?
Effective 1 Sep 2021. Foreign e-Service providers with Thailand consumer revenue > THB 1.8M/yr must register + collect 7% VAT B2C. Google, Meta, Netflix, Apple, Amazon, AWS, Zoom, Microsoft, Adobe are all registered. Requirements: (1) Simplified Portal registration (no local entity); (2) file PP.30.9 monthly by the 23rd; (3) collect 7% B2C (individuals + non-VAT SMEs); (4) B2B Thai VAT-registered buyers self-assess (PP.36). No input VAT credit (simplified regime). IP address + billing address confirm 'consumer in Thailand'. Marketplace facilitators (Shopee/Lazada) collect on behalf of merchants. Non-registration penalty: 100% VAT + surcharge + bank freeze.
How do I apply for a WHT refund and how long does it take?
File Kor.10 + PND.90/91 (Individual) or PND.50 (Corporate). Statute of limitations: 3 years from the last filing due date (missed = forever lost). Documents: (1) 50-Bis Certificate ORIGINALS (photocopies rejected); (2) bank statement showing net + WHT; (3) foreign: CoR + R.O.11; (4) refund destination bank account (NRBA if no Thai account). Timeline: Individual 12-18 months, Corporate 18-30 months, Fast-Track LTR/Foreign Investor 6-9 months. Interest 1%/month if RD is late > 90 days after complete application. e-Refund portal is 40% faster than paper. NYC Legal refund success rate 84% (avg 14 months) across 42 cases.
What are Beneficial Ownership and Anti-Treaty Shopping rules?
MOF Notification 15/2560. Foreign payees claiming DTA rates must be true Beneficial Owners — not conduits/nominees in BVI/Cayman/Bermuda. Tests: (1) business substance (staff, office, board); (2) no back-to-back pass-through (look-through rule); (3) rational corporate structure. Rejected cases: (a) US Parent → BVI Sub → Loan to Thailand (BVI no substance = full 15%); (b) UK Software → Ireland Holding → Thailand License (Ireland not beneficial = 15%); (c) HK family trust set up solely to reduce tax. Requires substance-over-form documentation. MAP (Mutual Agreement Procedure) 2-4 years; APA (Advance Pricing Arrangement) 12-18 months.
How does Pillar 2 GMT (15% Top-Up) affect WHT strategy?
MNEs > EUR 750M must have Effective Tax Rate ≥ 15% in every jurisdiction. Thai WHT feeds into overall ETR: (1) BOI/IBC at CIT 0-8% + WHT 0-5% = low ETR → home country collects Top-Up; (2) high-WHT countries (India, Brazil, Argentina) generate large FTCs → ETR reaches 15% without Top-Up; (3) avoid the Under-Taxed Payments Rule (UTPR) by routing payments through full-tax jurisdictions; (4) Thailand's QDMTT (Qualified Domestic Minimum Top-Up Tax) 15% is creditable at home. Non-MNEs (≤ EUR 750M) are unaffected. Recommendations: (a) run a Pillar 2 impact assessment before restructuring; (b) migrate from CIT exemption to non-tax incentives (ITC, cash grants).
How does Apostille (14 Feb 2026) help DTA treaty claims?
Before 14 Feb 2026: foreign CoR required (1) origin notary, (2) State/Foreign Ministry, (3) Thai Embassy = 4-6 weeks and THB 8-20k per document. After: origin CoR + Apostille = 5-10 days and THB 500-2k per document. Saves 3-5 weeks and 60-80% of cost. Impacts: (1) same-month treaty claims (R.O.11) — save WHT upfront, no refund needed later; (2) refund applications (Kor.10) 30-50% faster; (3) MAP/APA documentation complete; (4) Apostilled Beneficial Ownership certificate is stronger than notary alone; (5) home-country FTC (US Form 1116, UK CT61) becomes more defensible. NYC Legal Fast-Track Bundle: WHT Claim + Apostille + PND.54 filing THB 45k/case.
