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Free · Client-side
Thai WHT Calculator
Select income type, enter amount, choose VAT inclusive/exclusive, and instantly get WHT amount, net payment, and the correct PND form reference.
Rates shown are standard rates. Verify with your accountant for special cases.
WHT Rate Summary (Thailand)
| Income Type | Rate | PND Form |
|---|---|---|
| Service / Contract | 3% | ภ.ง.ด.3 / 53 |
| Property rent | 5% | ภ.ง.ด.1 / 3 / 53 |
| Transport | 1% | ภ.ง.ด.1 / 3 / 53 |
| Advertising | 2% | ภ.ง.ด.3 / 53 |
| Commission / brokerage | 3% | ภ.ง.ด.3 / 53 |
| Royalty | 3% | ภ.ง.ด.3 / 53 |
| Prize / promotion | 5% | ภ.ง.ด.3 / 53 |
| Dividend | 10% | ภ.ง.ด.2 / 50 |
| Interest | 15% | ภ.ง.ด.2 / 53 |
Important: WHT is always calculated on the base price (excl. VAT) per Thai Revenue Department regulations. The "net payment" shown is base + VAT minus WHT. For payments to natural persons with no business registration, different rules may apply. Always verify with your accountant.
Need help filing WHT returns?
WACC Service handles monthly WHT filings (PND1/3/53) and annual tax returns for Thai SMEs.