ภ.ง.ด.3 (PND 3)
Monthly withholding tax return for payments to individuals · แบบยื่นรายการภาษีเงินได้หัก ณ ที่จ่าย
Also written as Por Ngor Dor 3, PND.3, P.N.D.3, Por.Ngor.Dor.3, ภงด3, ภงด.3, ภงด 3
Last reviewed 28 September 2026
ภ.ง.ด.3 is the monthly return for income tax withheld on payments to individuals who are not your employees, such as rent, professional fees, contractor fees and service fees. Any business that made such a payment files it for that month: on paper within 7 days after the month ends, or online by the 15th.
The form depends on who you paid, not what you bought. If your company rents its office from a private landlord, the 5% withheld on the rent goes on ภ.ง.ด.3; the same rent paid to a landlord company goes on ภ.ง.ด.53.
The facts
| Belongs to | Revenue Departmentกรมสรรพากร |
| Where to get it | It is filed through the Revenue Department’s e-filing system at efiling.rd.go.th; the blank form and attachment are published on rd.go.th in Thai and English. |
| When it is due | 7th of the following month (online: 15th of the following month). See the calendar |
| Source | Revenue Department, ภ.ง.ด.3 form with filing instructions (Thai, PDF) |
This describes what a government form is for, not how your company should fill it in. Spotted something out of date? Tell us and we will fix it.
Who files this for you, and what it costs
PND 3 is part of monthly bookkeeping & tax filing. What Thai firms publish for that work: 1,000 to 20,500 a month (baht), every figure linked to the firm that published it on the monthly bookkeeping & tax filing price page.
Or skip the research: get three quotes for monthly bookkeeping & tax filing, side by side, free.