Signboard Tax

If you own a business in Thailand and use a signboard then you will need to apply for a signboard license of signboard tax. This could be if you own a hotel or own a restaurant or other venue. This normally is the name of the business. This can be symbols, business name for promotional purposes. Note however that there are exceptions to this tax.

Thai signage tax

Signboard Tax


There are exemptions from Signboard Tax. As you will note that certain signboards are exempt from taxation, including those:

1. Those which as displayed at theaters or movie theaters and in their vicinity
2. Likewise those affixed to merchandise of the business or containers. (say on hotel soap)
3. Those which are erected within the premises of occasional fairs.
4. Likewise those attached to humans or animals.(advert boards on people)
5. Displayed within commercial or private buildings or properties for revenue not bigger than 3 Sqm.
6. Utilized by central, provincial, or local administrative bodies under State Law.
7. Employed by organizations established under Government Organization Establishment Law
8. Utilized by financial institutions such as The Bank of Thailand etc.
9. Used by private schools or higher education institutions within their premises.
10. Employed by agricultural producers for the sale of their products.
11. Utilized by temples or individuals organizing activities for religious or charitable purposes.
12. Used by associations or foundations.
13. Governed by Ministerial Regulation B.E. 2535 (A.D.1992), including signboards:


  • Installed or displayed on vehicles, motorbikes, road rollers, or tractors as per vehicle law.
  • Installed or displayed on wheeled vehicles as per wheeled vehicle law.
  • Not mentioned above, with an area not exceeding 500 square centimeters.


Liability for Signboard Tax

Note that the owner of a signboard is responsible for paying the tax. Likewise if the signboard owner cannot be identified, the possessor of the signboard must pay the tax. If the signboard possessor cannot be identified, the tenant or landlord in whose area the signboard is located is liable to pay the tax accordingly.

Tax Return and Filing Deadline

Signboard owners must file their tax return (PP.1) by March 31st of each year at the local district office where the signboard is situated. The tax must be paid from the first day of installation or display until the end of the year.

Additionally signboards installed on others’ immovable property exceeding 2 square meters. The owner’s name and address in Thai alphabets must be displayed at the bottom right of the signboard. Certain words are exempt from tax, as specified in Ministerial Regulation.


Signboard Tax Regulations:

1. Late Installation: If there is a late installation say after March. Then there it will need to be paid in installments from the date of installation.

2. Replacement Without Alteration: If a signboard is replaced. As long as the size remains the same as well as the text pictures or marks. In other words a duplicate to replace it. This will not require additional payment.

3. Alteration: Should you make an altering on an already taxed signboard will result in new taxation. The new tax is levied based on the type of signboard. Likewise the payment is required only for the altered part of the sign. Note however that refunding for size reduction is not permitted. Tax for size alteration must be paid within 15 days of setting up or altering the signboard.

Tax Base and Rate:

The Tax is based on the type as well as the size of the signboard. Take the widest and the longest and multiply them to get it in square centimeters.

If there is undefined boundaries, then the last alphabet, picture, or mark of the signboard’s edge is considered for calculation.

Likewise the area between 250 to 500 square centimeters are counted as 500 square centimeters for taxation. Areas less than 250 square centimeters are exempt from taxation.

Tax Rates:

  • Likewise it is 3 Baht per 500 square centimeters for Signboards with all alphabets in Thai language
  • Additionally 20 Baht per 500 square centimeters for Signboards with mixed Thai and foreign alphabets
  • In addition there is also 40 Baht per 500 square centimeters for Signboards with non-Thai alphabets or Thai alphabets below foreign alphabets, with or without pictures or marks:
  • Lastly for signboards already taxed but with alterations, a surcharge is applied, calculated based on the tax rate of categories 1, 2, or 3, depending on the case. Only the surcharge needs to be paid.
  • The minimum tax liability per signboard is 200 Baht in all cases.


Calculation Example:

For instance, a signboard containing Thai language and trademark, covering an area of 5,000 square centimeters:

Tax Payable = (Width in sq cm x Length in sq cm) / 500 sq cm x Signboard rate

Tax Payable = (7000 / 500) x 20 = 280 Baht

Documents Needed for Signboard Tax

Firstly for a new signboard, the signboard owner must submit a tax return along with the necessary documents, all bearing the signature of document approval. These required documents are:

1. Likewise the license for building construction permission and receipt for the hire of signboard making.

2. Additionally supply a copy of the House Registration.

3. Lastly also a copy of the Id card, Official Government Card, State Enterprise Employee Card

If the signboard owner is a legal entity, additional documents include a copy of the Certificate of Corporate Registration, Commercial Registration (for traders), and revenue documents such as Por Paw 01, Por Paw 09, and Por Paw 20.

4. Likewise a Power of Attorney if the owner is unable to appear in person.

5. Any other documents suggested by the officer.

For a former signboard, the owner submits the tax return along with a copy of the previous signboard tax receipt, if available. Lastly if the signboard owner is a legal entity, they must attach a copy of the Certificate of Corporate Registration.

Penalties for Violations of Signboard Tax Regulations

1. False Statements or Evasion:

Firstly anyone intentionally providing false statements or evidence to evade tax will face imprisonment of up to 1 year, a fine ranging from 5,000 Baht to 50,000 Baht, or both.

2. Failure to File Tax Returns:

Likewise intentional failure to file tax returns results in a fine ranging from 5,000 Baht to 50,000 Baht.

3. Failure to Display Owner’s Name and Address:

Additionally, failure to display the owner’s name and address in Thai alphabets at the bottom right of a signboard installed on someone else’s property, exceeding 2 square meters in size, incurs a daily fine of 100 Baht until compliance is met.

4. Failure to File Conveyance Information:

Failure to report conveyance information within 30 days of ownership transfer results in a fine ranging from 1,000 Baht to 10,000 Baht.

5. Obstruction of Officials:

Likewise obstructing officials during tax inspections or disobeying summonses for interrogation or document presentation may lead to imprisonment of up to 6 months, a fine ranging from 1,000 Baht to 20,000 Baht, or both.

6. Liability of Legal Entities:

Lastly if a legal entity is found guilty, its managing director, manager, or representative will be held accountable unless they can prove non-involvement or lack of acquiescence in the offense.

Surcharge and Calculation:

1. Failure to File Tax Return:

Likewise failure to file tax returns within the deadline incurs a surcharge of 10% of the tax payable. If the return is filed before the officer notifies of tax evasion, the surcharge is reduced to 5%.

2. Incorrect Tax Return:

Additionally, filing an incorrect tax return resulting in a reduction of the tax payable incurs a surcharge of 10% of the reduced amount. Correction before assessment notification can mitigate the surcharge.

3. Failure to Pay Tax:

Lastly, failure to pay tax within the deadline incurs a monthly surcharge of 2% of the tax payable. Any part of a month is charged as a full month, excluding surcharges in (1) and (2) above.

The information contained in our website is for general information purposes only and does not constitute legal advices. For further information, please contact us.

Living in Thailand

See above if you wish to start a starting a restaurant in Thailand. You will need to ensure that you have a alcohol license for Thailand as well as You might also want to look at the business license for Pattaya on which I have also explained above. Should you have any questions then speak to us online or in person as a well-known business law firm in Thailand.