Thai VAT and withholding tax calculator

Limits

• Uses the common method: VAT and withholding tax are calculated on the price before VAT, and each line is rounded half up to the satang. Transfer amount = total with VAT − withholding tax.
• In the "includes VAT" mode, VAT takes the rounding remainder, so price before VAT + VAT equals the amount you entered exactly.
• In the "net transfer" mode, about 6% of amounts land 1 satang off, because no price rounds to exactly that amount. The result always shows the net you would actually get.
• The withholding rates shown are the common ones when the payer is a company. The actual rate depends on the type of income and the recipient, so check with the Revenue Department or your accountant before issuing documents.
• This does not calculate your annual income tax. Tax withheld counts as a credit when you file your P.N.D. return at the end of the year.
• Calculate as often as you like. We do not keep the numbers you enter. This page calls the same API you can call yourself.

Frequently asked questions

Is withholding tax calculated on the amount with or without VAT?

On the price before VAT. For a 1,000 baht service with 70 baht VAT, 3% withholding is 30 baht (not 32.10). The payer transfers 1,040 baht and issues a withholding tax certificate (50 Tawi) to the recipient.

I'm a freelancer and want the full amount. What price should I quote?

Choose "Net transfer" and enter the amount you want. If you are not VAT-registered, turn the VAT switch off. For example, to receive 50,000 baht after 3% withholding, quote 51,546.39 baht.

Which rate should I use?

Common rates: transport 1%, advertising 2%, services, hire of work and professional fees 3%, rent 5%. Rates may differ for payments to individuals and special cases, so ask an accountant or check the Revenue Department's notices.

Why is the net amount 1 satang off?

VAT and withholding tax are rounded to the satang separately, so for some amounts no price rounds to exactly that net. We choose the closest price and show the amount you would actually get.

Can a small shop that isn't VAT-registered use this?

Yes. Turn the VAT switch off and the tool calculates withholding tax only. Businesses earning under 1.8 million baht a year do not have to register for VAT.