Types of signage tax and method of calculating signage tax
Unthika RoekwibunsiSignboard tax is something signboard taxpayers should understand. If you run a business and put up signs for advertising and publicity—such as a storefront sign—you need to know the procedures, calculation methods, and how signboard tax is collected.
For many new entrepreneurs, it may be unclear that putting up advertising signs—either at the storefront or inside offices—creates a tax obligation, and some may even be assessed retroactively without intending to evade tax. What is the signboard tax? It is a local tax levied on the display of “signs,” including names, brands, marks, logos, or any text and images used for commercial purposes or advertising to earn income, made visible by any method (writing, printing, engraving, inscription, etc.) and attached to any object.
** Signboard Tax Rates **
Type 1 Sign – Thai letters only
- Signs with moving/changing text or images: 10 baht per 500 sq. cm.
- General static signs (no moving/changing content): 5 baht per 500 sq. cm.
Type 2 Sign – Thai mixed with foreign letters, or with images/marks
- Signs with moving/changing text, marks, or images: 52 baht per 500 sq. cm.
- General static signs (no moving/changing content): 26 baht per 500 sq. cm.
Type 3 Sign – No Thai letters (any images/marks), or Thai letters appear below/are smaller than foreign letters
- Signs with changing text/marks/images: 52 baht per 500 sq. cm.
- Signs without changing text/marks/images: 50 baht per 500 sq. cm.
Example Signboard Tax Table
| Sign Type | Description | Tax Rate | Calculation | Tax Payable |
|---|---|---|---|---|
| Type 1 (Thai letters only) |
Thai-only text (static) | 5 baht | 5,000 ÷ 500 × 5 | 50 baht |
| Type 1 (Thai letters only) |
Text/image can change | 10 baht | 5,000 ÷ 500 × 10 | 100 baht |
| Type 2 (Thai + foreign / images) |
Logo with Thai + English | 26 baht | 5,000 ÷ 500 × 26 | 260 baht |
| Type 2 (Thai + foreign / images) |
Text/image can change | 52 baht | 5,000 ÷ 500 × 52 | 520 baht |
| Type 3 (no Thai letters) |
English-only sign | 50 baht | 5,000 ÷ 500 × 50 | 500 baht |
| Type 3 (no Thai letters) |
Text/image can change | 52 baht | 5,000 ÷ 500 × 52 | 520 baht |
Documents to Prepare
- Clear photos of the sign showing size/text, with the installation date indicated.
- Drawings/sketches with the installation location on the building/land.
- ID card / corporate registration documents / VAT certificate (Por Por 20), if applicable.
- Evidence of installation approval (for signs that require construction/urban-planning permission).
- Previous year’s signboard tax receipt (if previously filed).
Filing Deadline and Where to Submit
- Submit Form Por.Por.1 at the district office/municipality/subdistrict administrative organization where the sign is located.
- By calendar year: file by March 31 every year.
- For new installations/changed wording: file within 15 days from the installation/change date.
- After receiving the assessment notice: pay within 15 days.
Surcharges, Penalties, and Installments
- Failure to file within the deadline → surcharge of 10%.
- Incorrect filing that reduces tax payable → surcharge of 10% of the additional assessed tax.
- Failure to pay on time → surcharge of 2% per month (any fraction of a month counts as a full month).
- Installment plan available if the tax due is from 3,000 baht upward (3 equal installments, subject to local rules).
Note: Criminal penalties may apply for intentional non-filing/false statements/tax evasion—fine 5,000–50,000 baht and/or imprisonment as applicable.
Common Exemptions (Frequently Seen)
- Indoor signs used for business operations to earn income, with an area of not more than 3 sq. m. per sign.
- Signs displayed on the product or its packaging.
- Signs displayed at occasional events.
- Signs displayed on people or animals.
- Signs of government agencies/state enterprises/temples/religious or charitable organizations/associations/foundations.
- Signs on vehicles that are considered “small” under ministerial regulations (e.g., area not exceeding 500 sq. cm., or as otherwise exempted).
Note: Exemptions have detailed conditions. Check size/location/characteristics carefully before claiming an exemption.
Legal Provisions and Penalties
- If a business intentionally fails to file the signboard tax return, a fine of 5,000–50,000 baht applies.
- If a business intentionally provides false information or attempts to evade tax, imprisonment of up to 1 year or a fine of 5,000–50,000 baht, or both, may apply.
- Anyone who fails to report signboard transfer or fails to display the signboard tax payment evidence at a visible place of business is subject to a fine of 1,000–10,000 baht. (Processing time approx. 10 minutes per case, excluding any investigation.)
Source: Revenue Department (Thailand)
- Act (No. 48) B.E. 2562 (2019) [24 November 2017, 15:55]
- Revenue Department allows SMEs to pay back taxes without surcharges/penalties (registration from 1 April 2019) [24 November 2017, 15:55]
- Revenue Department advises businesses to maintain a single set of accounts for financial transactions in 2019 [24 November 2017, 15:55]
- Revenue Department opens testing for Tax Auditor (TA) qualification, applications 1–16 September 2018 [24 November 2017, 15:55]
- Revenue Department notice to companies/partnerships to record elderly employee data for deductible expenses by 30 May 2018 [24 November 2017, 15:55]
