Calculate withholding tax 3% according to type 40(2)
Tax rate for the year 2026 (Revenue Department)
Freelance Withholding Tax Calculator
The Freelance Withholding Tax Calculator estimates an income, tax or statutory-cost estimate for the figures entered from the income, employment or business status, relevant period, allowances and current thresholds shown on the page. Replace the example values with your own freelance withholding tax figures and recalculate after changing an assumption. Treat it as a planning estimate and independently verify the current rule or provider terms.
Calculate withholding tax 3% for freelance service fees. Shows the amount that must be specified on the invoice. and the amount actually received after tax
Fill in service fee information
Calculation results
Invoice amount
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Withholding tax 3%
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receive net
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Withholding tax for the whole year (continued - blade)-
Full year income (before tax)-
What is freelance withholding tax?
When a company or department store Hire freelancers to work The payer must deduct 3% from the service charge before paying. and submit it to the Revenue Department on behalf of the freelancer Ready to issue a withholding tax certificate (50 bis)
The payer remits 900 baht to the Revenue Department on behalf of the freelancer. At the close of the tax year, the freelancer subtracts this 900 baht from the tax payable.
Frequently asked questions
How much withholding tax are withheld from freelancers?
Service fees and freelance wages type 40(2) are subject to withholding tax 3% of the pre-deduction amount every time payment is made. The payer must remit the tax to the Revenue Department by 7 of the following month.
Do freelancers have to provide tax invoices?
Freelancers who are not VAT registered are not required to issue a tax invoice. But the payer must issue a withholding tax certificate (Certificate 50 bis) to the freelancer every time.
How is withholding tax deducted used?
Tax deducted throughout the year can be deducted from the tax due when filing. P. N. D.90 At the end of the year, if you deduct more than that, you will receive a refund. If the deduction is small, you must pay more.
What is the 50 bi leaf?
A Withholding Tax Certificate (50 bis) is a document issued to freelancers by the payer to confirm that taxes have been withheld and remitted. Freelancers must keep this to use for filing tax returns at the end of the year.
Will freelancers who earn less than 30,000 baht per time be taxed?
Deducted: If the payer is a company or department store, 3% must be deducted tax every time, no matter how much the amount is. But if the payer is a natural person who is not doing business, no deduction is required.
The calculated results are estimates for tax or expense planning. Before actually submitting, you should check the latest rates and conditions from the official agency.
Calculated based on the information you enter and the rate specified on the tool page.
Special cases may require additional evidence or conditions.
The final numbers may change according to actual documents and government agency announcements.
Disclaimer: Calculation results are only estimates. Reference to the Revenue Department tax rate for the year 2026. Please consult an expert for specific cases.
English calculator guide
How to use the Freelance Withholding Tax Calculator
Use this page to test a specific freelance withholding tax scenario. Enter your own values in the calculator above, review the units beside each field, and recalculate after changing an assumption. The result updates the freelance withholding tax estimate instead of relying on a generic example.
Build a baseline freelance withholding tax case with figures that match your situation.
Run a second freelance withholding tax case after changing the rate, period, quantity or other key assumption.
Record the difference between the two freelance withholding tax results and the input responsible for it.
Inputs for the freelance withholding tax estimate
For this freelance withholding tax calculation, check the income, employment or business status, relevant period, allowances and current thresholds shown on the page. The result is designed to show an income, tax or statutory-cost estimate for the figures entered, not a guaranteed provider price or official decision.
How the freelance withholding tax result is calculated
The calculator applies the displayed statutory rates, thresholds and allowances to the figures you enter. Reusing the same freelance withholding tax inputs will produce the same estimate, which makes the page suitable for controlled scenario comparisons.
Checks for a freelance withholding tax decision
Check the effective date and confirm current rules with the relevant Thai authority or a qualified adviser. For freelance withholding tax, Treat the result as an estimate for planning. Tax rules, eligibility and deduction limits can depend on the tax year and your evidence, so compare the result with current Revenue Department guidance or a qualified adviser. Because this calculation can affect an important financial, legal or health decision, independently verify the inputs and current rules before relying on the result.
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Review formula structure, test cases, data sources, effective dates, and risk language accordingly.How to check our · There is no claim that an outside professional reviewed it. Unless the page directly states the name and qualifications. This content is therefore not individual advice.
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