Thailand withholding tax 2025: PND 3, PND 53, PND 54, e withholding 1 percent, and e filing by the 15th

gentlelawlawfirm
Nov 9, 2025
5 min read

Introduction

Monthly withholding tax is a core control for Thailand. PND 3 and PND 53 cover domestic payments, PND 54 covers payments to foreign recipients. Paper filings are due by the 7th of the following month. If you e file, the statutory extension gives you until the 15th. From 1 January 2025, the Revenue Department requires online submission of withholding tax returns except limited cases approved by the Director General. The e withholding tax system can reduce certain domestic rates to 1 percent through 31 December 2025.

Legal backbone you can cite

Forms and scope. PND 3 and PND 53 are the standard monthly withholding returns for domestic payments. PND 54 is the return for withholding on payments to foreign juristic persons under Section 70 and for profit remittances under Section 70 bis. The Revenue Department publishes the English PND 54 form.
Deadlines. WHT returns are due within 7 days after month end for paper filing and within 15 days when e filed. The 8 day e filing extension policy remains in force through 31 January 2027.
Mandatory online WHT filing from 2025. The Director General’s Income Tax Notification No. 451 prescribes WHT returns and requires electronic submission from 1 January 2025, with paper only if a justified exception is accepted. See the Revenue Department notice and the Royal Gazette PDF.
e withholding 1 percent measure. Ministerial Regulation No. 389 B.E. 2566 reduces certain domestic WHT rates to 1 percent for payments made via the e withholding system from 1 January 2023 to 31 December 2025.
Cross border payments. Many payments to foreign recipients, such as service fees, royalties, and interest, are subject to WHT under Section 70 at domestic headline rates that are commonly 15 percent unless reduced by a double tax agreement.
Treaty relief. Thailand’s DTA network can reduce WHT on interest and royalties and more. Payers typically support treaty claims with a certificate of residence and required DTA documents when filing PND 54. See the RD DTA gateway and non resident WHT documentation checklist. For United States treaty text and technical explanation, see IRS.

Thailand withholding tax 2025 checklist

1) Map each payment to the correct return

PND 3 covers payments to individual suppliers where WHT applies.
PND 53 covers payments to Thai juristic persons where WHT applies.
PND 54 covers payments to foreign juristic persons not carrying on business in Thailand and profit remittances. Keep the official PND 54 form and instructions handy.

2) Calendar deadlines and use the electronic window

Paper filing and payment are due by day 7 of the following month.
E filing moves the due date to day 15 under the 8 day policy, which the TRD has extended to 31 January 2027. Align your cash forecast to the e payment date.

3) Implement e withholding to unlock the 1 percent rate

Adopt the e withholding tax system with your bank to reduce certain domestic WHT rates to 1 percent during 2023 to 2025, where the payment type qualifies under Ministerial Regulation 389. Bank platforms such as Bangkok Bank and HSBC act as gateways to remit WHT and issue electronic certificates to suppliers.

4) Build the treaty relief pack before paying offshore

For PND 54 payments where a treaty applies, assemble the certificate of residence from the recipient’s tax authority plus the required DTA forms and contracts. Keep the Non resident WHT certificate pack as listed by the TRD. File PND 54 by day 7 or day 15 if e filed.

5) Set rates for foreign payments under Section 70

Default domestic rates for service fees, royalties, interest paid to a non resident are often 15 percent, subject to treaty overrides. Confirm the exact article and rate in the relevant DTA and apply it when you file PND 54. Document the legal basis in your voucher and keep a scan of the treaty article and certificate of residence.

6) Prepare for mandatory online filing

From 1 January 2025, submit WHT returns online in line with DG Notification 451. Paper filing is only acceptable where the taxpayer secures permission due to an inability to file electronically. Update your SOPs and WIX cookie banner to reflect use of third party e WHT processors if relevant.

Worked scenarios

Scenario A: Thai company pays a Singapore consultant

Activity: Advisory services used in Thailand.
Action: Withhold under Section 70 and file PND 54. Check the Thailand Singapore DTA service article and permanent establishment rules. If the fee is not attributable to a PE in Thailand and the DTA allocates taxing rights only where a PE exists, rate may be reduced. Gather certificate of residence and treaty form, then e file by the 15th.

Scenario B: Thai company pays domestic software developer

Activity: Service fee to a Thai juristic person supplier.
Action: Withhold at the domestic rate applicable to the payment type, file PND 53. If you route payment via e withholding, and the payment type is eligible, apply the 1 percent rate through 31 December 2025.

Scenario C: Dividend to foreign parent

Action: Assess WHT under domestic law and treaty. Many treaties reduce dividend WHT below domestic rates. File PND 54 with treaty documents attached.

FAQs

What is the monthly deadline for Thailand withholding tax 2025Paper filing and payment are due by day 7 of the following month, or day 15 if you e file under the 8 day extension policy.

Is e filing now mandatory for WHT Yes. From 1 January 2025, WHT returns must be filed online under DG Notification 451, except where the TRD allows paper due to justified inability to file electronically.

How long does the e withholding 1 percent rate last From 1 January 2023 through 31 December 2025 for eligible payment types remitted via the e withholding system, under Ministerial Regulation 389.

What do I file for payments to foreign vendors File PND 54 for withholding on payments to foreign juristic persons and for profit remittances under Sections 70 and 70 bis. Use treaty documents to support any reduced rate.

Where can I find Thailand’s treaties See the TRD DTA portal and, for the United States, the IRS page that hosts the 1996 treaty and technical explanation.

How GENTLE LAW IBL executes and de risks Thailand withholding tax 2025

Calendar and controls We implement a filing calendar for PND 3, PND 53, PND 54 and lock the 7th or 15th dates into your payment runs.
e withholding rollout We connect your ERP to a participating bank and apply the 1 percent rate where eligible through 31 December 2025.
Treaty relief We prepare certificate of residence requests, DTA forms, and source article citations before payment, then file PND 54 with a complete pack.
Policy changes We keep your SOPs aligned with DG Notification 451 and the TRD 8 day e filing policy that extends deadlines to the 15th.

Call to action

If you want a clean, audit ready program for Thailand withholding tax 2025, GENTLE LAW IBL can map your payments to the correct returns, implement e withholding, prepare treaty relief documents, and file PND 3, PND 53, PND 54 on time.

Book a consultation: https://www.gentlelawibl.com