Withholding Tax Certificates


Withholding tax certificates are required to be prepared by Thai companies making various types of domestic and offshore payments.

Withholding tax certificates are provided to the payment recipient and used to claim a tax credit for the tax withheld.  

Withholding tax forms and the withholding tax due are required to be submitted at the end of each for Thai companies.  

The types of domestic and offshore payments that are subject to withholding tax include services, interest, royalties, rent, dividends and advertising.

The rate of withholding tax that applies depends on the type of payment, whether it is a domestic or offshore payment and whether there is a tax treaty in case of an offshore payment.  

Our Withholding Tax Certificates service includes the following:

  • Collect necessary information to prepare the withholding tax certificates.
  • Prepare withholding tax certificates for payments.
  • Translate withholding tax certificates from Thai to English or Japanese upon request. 
  • Correspondence by email, telephone and in person meetings when necessary.