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Tax, VAT & Withholding Calculator

Add or remove VAT, work out withholding tax and net payment on an invoice, and estimate Thai personal income tax.

VAT

%

Result

VAT 7%
Before VAT (ราคาก่อน VAT)
1,000.00
VAT 7% (ภาษีมูลค่าเพิ่ม)
70.00
Total incl. VAT (ราคารวม VAT)
1,070.00

VAT and withholding tax

  • Thailand's VAT (ภาษีมูลค่าเพิ่ม) is 7%. Removing VAT from a price that includes it divides by 1.07 — it is not the same as taking 7% off.
  • Withholding tax (ภาษีหัก ณ ที่จ่าย) is worked out on the amount before VAT. The payer pays the invoice total minus the tax withheld, and gives the payee a 50 ทวิ certificate. Common rates when a company pays: transport 1%, advertising 2%, services and professional fees 3%, rent and prizes 5%.
  • Payer bears the tax (ออกภาษีแทน): the tax the payer covers is extra income for the payee, so the fee is grossed up to fee ÷ (1 − rate) and tax is withheld on that.

Personal income tax

  • Salary income gets a 50% expense deduction (max 100,000 baht), then allowances, then the progressive rates: 0% up to 150,000, then 5%, 10%, 15%, 20%, 25%, 30% and 35% above 5 million.
  • Allowance limits follow the Revenue Department rules in force for recent tax years. Rules change from year to year — enter anything else (such as a one-off scheme) under Other deductions, and check the final figure in the e-Filing system at rd.go.th.
  • This is an estimate for planning, not tax advice. Everything is calculated in your browser.

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