Withholding tax
3% WHT calculated. Net amount on the invoice.
Thai corporate clients withhold 3% — Flowly shows the real amount they'll transfer so you stop doing math.
What it does
1% / 2% / 3% / 5% rates
Per-invoice. Services 3%, royalties 3%, advertising 2%, rent 5%.
Net amount on the invoice
10,000 + VAT 7% = 10,700 − WHT 3% (300) = 10,400 transferred. Flowly does the math.
Annual WHT summary
Dashboard shows WHT accumulated — export to Excel for PND 90/94.
Ask clients for 50 Thawi (WHT certificate)
Clients must issue a 50 Thawi certificate — keep as year-end tax proof.
How it works
- 1
Create the invoice
- 2
Set WHT % by service type (3% for services, 2% for advertising)
- 3
Flowly shows: subtotal, VAT, gross, WHT, net
- 4
Client sees the net they must transfer — no math
Frequently asked questions
What is WHT?
Thai withholding tax — companies paying individuals withhold part of the fee (e.g., 3% for services) and remit to the Revenue Department. You receive the net.
What WHT rate applies to freelancers?
Services: 3% (design, web, consulting). Royalties: 3%. Rent: 5%. Advertising: 2%. Depends on the service type.
Can I reclaim withheld tax?
Yes. Use the WHT total as credit when filing PND 90/94. Low-income high-withholding years usually mean a refund.
Do I need the 50 Thawi certificate?
Yes. Your client must issue it whenever they withhold. Keep all of them for year-end filing.
Ready to try it?
Free plan: 15 invoices/month, no watermark, no credit card.
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