glossaryLive
What is withholding tax?
Withholding tax is deducted by the payer based on expense type before net payment.
Thai SME owners and Thai accountantsLast updated 2026-07-21
Who is responsible for withholding it
What determines the withholding tax rate
What is a "ทวิ 50" withholding tax certificate? Does it apply to online sellers?
A "ทวิ 50" certificate is the withholding tax certificate a payer must issue whenever tax is withheld. Most online sellers selling to individual customers are not subject to withholding, but if you receive payments or commissions from a juristic entity — such as a corporate trade partner — check that you receive a ทวิ 50 certificate for every withheld payment.