DDES Accounting

Monthly Tax Filing

Six returns every month. Here's what each one is and when it's due.

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 baht fine.

The Six Monthly Returns 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.

The Six Monthly Returns 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.

The Six Monthly Returns PND.54 – Overseas

When you pay a company or person outside Thailand – dividends, royalties, service fees, interest – 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.

The Six Monthly Returns 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).

The Six Monthly Returns 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.

Tax Deadline Calendar

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 baht 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 baht per month.

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Tax Documents

Related Tax Guides

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Half-Year Corporate Tax

Mid-year corporate income tax estimation and PND.51 filing requirements for Thai companies, due within 2 months of the first half-year.

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02

Annual Corporate Tax

Year-end corporate income tax filing and compliance for companies operating in Thailand, including PND.50 preparation, deductions, and tax credits.

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Personal Income Tax

Guide to personal income tax obligations for individuals working in Thailand, covering tax residency, progressive rates, deductions, and filing deadlines.

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