The Six Monthly Returns
PND.1: Payroll
Withholding tax on employee salaries. You calculate each employee’s progressive tax rate (0-35%), deduct it from their pay, and send it to the Revenue Department. Due by the 7th of the following month. E-filing: 15th. Late? 1.5% monthly surcharge plus a 2,000 THB fine.
PND.3: Individuals
When you pay a Thai individual for services, rent, or professional fees, you withhold tax and file PND.3. Typical rates: 3% for services, 5% for rent, 3% for professional fees. Due by the 7th. Most foreign companies file this when paying freelancers, individual landlords, or consultants.
PND.53: Companies
Same concept as PND.3 but for payments to Thai companies. You withhold 1-5% depending on the type of payment (3% for services is most common, 5% for rent). Due by the 7th. This is the form you’ll file most often if you use Thai suppliers.
PND.54: Overseas
When you pay dividends, royalties, service fees, or interest to a company or person outside Thailand, you withhold tax and file PND.54. Rates depend on Thailand’s tax treaty with the other country. Due by the 7th. This matters if your head office charges you for services.
PP.30: VAT
Your monthly VAT return. Report the output tax you charged on sales minus the input tax you paid on purchases. If output exceeds input, you pay the difference. If input exceeds output, you can claim a refund (expect an audit). Due by the 15th (23rd for e-filing).
PP.36: Overseas VAT
When you buy services from a company outside Thailand (cloud hosting, consulting, software licenses), you owe 7% VAT on that payment. You self-assess it and file PP.36. Due by the 7th. Many foreign companies miss this one. Don’t.
Deadlines Are Not Flexible
Standard deadline for PND forms: 7th of the following month. For PP.30: 15th. E-filing buys you 8 extra days on each.
Late filing penalty: 1.5% per month on the unpaid tax, compounding, plus a flat fine up to 2,000 THB per return. That adds up fast if you’re filing six returns a month.
We File All Six Returns Every Month
Our accounting packages include all monthly tax filings: PND.1, PND.3, PND.53, PP.30, and more. Starting at 8,900 THB per month.
Related Tax Guides
We handle this for you: Accounting and Tax Value Added Tax (VAT) Payroll
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