VAT calculator
and withholding tax
- Before VAT
- Incl. VAT
- After withholding tax
- Price before VAT
- 0.00
- VAT 7%
- + 0.00
- Incl. VAT
- 0.00
- Withholding tax 3%
- − 0.00
FAQ on VAT and withholding tax 8 questions
If I withhold 3%, how much do I transfer?
Transfer amount = fee × (1 − 3%). For example, a fee of THB 10,000 with no VAT and 3% withholding tax of THB 300 means you transfer THB 9,700.
If 7% VAT applies too, the transfer is 10,000 + 700 − 300 = THB 10,400 (the 3% is taken from 10,000, not from 10,700).
How do I back out 7% VAT from a VAT-inclusive price?
Price before VAT = VAT-inclusive price ÷ 1.07, and VAT = inclusive price − price before VAT. For example, 10,700 ÷ 1.07 = THB 10,000, so VAT is THB 700.
A common mistake is multiplying the inclusive price by 7% and subtracting it (10,700 × 7% = 749), which will not match the tax invoice.
Is withholding tax calculated before or after VAT?
Under the Revenue Department’s practice, if the tax invoice shows VAT separately, withholding tax is calculated on the amount before VAT. For example, a fee of 10,000 + VAT 700 with 3% withheld from 10,000 is THB 300.
If the document does not show VAT separately, calculate it on the whole amount paid.
Common withholding tax rates
| Service fees, contract work | 3% |
| Advertising | 2% |
| Transport | 1% |
| Rent | 5% |
| Prizes from lotteries or contests | 5% |
The actual rate depends on the type of income and the status of the recipient (individual or juristic person). Check the Revenue Department’s latest announcements before using it for real.
Formulas used
From price before VAT: VAT = price before VAT × 7% · tax withheld = price before VAT × withholding rate · transfer = price before VAT + VAT − tax withheld
From VAT-inclusive price: price before VAT = inclusive price ÷ 1.07
From transfer amount: price before VAT = transfer ÷ (1 + 7% − withholding rate). For example, with 3% withheld = transfer ÷ 1.04 (10,400 ÷ 1.04 = 10,000)
When must withholding tax be remitted?
Generally by the 7th of the following month, extended to the 15th if filed online. Use form PND.3 when the recipient is an individual and PND.53 when the recipient is a juristic person. Always double-check the latest deadlines with the Revenue Department.
What is a 50 Tawi certificate?
A 50 Tawi certificate is the withholding tax certificate that the payer issues to the recipient as proof of how much tax was withheld. The recipient uses it as a tax credit when filing the annual income tax return.
When is withholding tax not required?
Generally, buying and selling goods under a sale contract is not subject to withholding, and the payer does not need to withhold on some types of fees paid under THB 1,000 per payment. It depends on the type of income and the status of the recipient, so check specific cases with a professional.