LoginRegister

PND 2 (ภ.ง.ด.2) — monthly withholding tax return on investment income of individuals, with the payee sheet

FoxDocs fills in the original “PND 2 — withholding on interest and dividends” form online for free: you answer cards with hints, the site writes your data into the official PDF, and you download the completed form.

Authority: Thai Revenue Department (กรมสรรพากร).

Who files: A payer of interest, dividends or royalties to individuals.

Filling the document

Let's fill in “PND 2 (ภ.ง.ด.2) — monthly withholding tax return on investment income of individuals, with the payee sheet” step by step, one group of fields at a time. Each field has a hint on what to write and where to find it. Values appear on the form right away.
FoxDocs
AES-256-GCMencryption
→
Google Drive
With Google Drive connected, your data is stored in an encrypted format using the AES-256-GCM algorithm and saved in an isolated storage appDataFolder of your Google Drive. Without Drive, your profile is kept in your FoxDocs account.

Loading document...

How it works

  1. 1

    Answer in the chat

    Company, month, income type and payees — one question at a time.

  2. 2

    Check the form

    Rate, tax and totals are computed by code. Then continue with the assistant or finish the form yourself.

  3. 3

    Download the PDF

    Sign, stamp it with the company seal and file by the 7th of the following month.

How to fill in PND 2 — withholding on interest and dividends: your options

FoxDocs is one of several ways. Choose the one that suits your case.

  • Official route

    Submission: The area Revenue branch office (สำนักงานสรรพากรพื้นที่สาขา) where the payer’s office is, or online at efiling.rd.go.th. Agency: Thai Revenue Department (กรมสรรพากร). It publishes the form and the requirements — check them before you submit. If the agency runs its own online service, it may be the most direct way.

    Official source: https://www.rd.go.th/7064.html

  • Fill in the PDF yourself

    Download the official form and fill it in by hand or in a PDF editor. It costs nothing; you work out every field, date format and script on your own.

  • Through an agent or intermediary

    A visa agent or lawyer fills in and often submits the document for you. Their fee applies; it helps when the case is complicated or you need someone to represent you.

  • With FoxDocs

    Cards with a hint for every field, in your language, or data from a photo of a document. Every value appears in its place on the original form, the AI check points out mistakes, and you download the PDF. Free. FoxDocs does not submit the document and does not give legal advice.

About the document

Who files:
A payer of interest, dividends or royalties to individuals
Where to submit:
The area Revenue branch office (สำนักงานสรรพากรพื้นที่สาขา) where the payer’s office is, or online at efiling.rd.go.th
Authority:
Thai Revenue Department (กรมสรรพากร)
Country:
Thailand
Category:
Business tax: VAT, withholding, corporate
How to fill:
Cards with hints → original form → PDF
Price:
Free
Last updated:
Official source:
https://www.rd.go.th/7064.html

What this document is

ภ.ง.ด.2 is the monthly return a payer uses to remit tax withheld from royalties 40(3) and investment income 40(4) paid to individuals: interest, dividends, gains from share transfers.

The ใบแนบ ภ.ง.ด.2 sheet covers one type of income; for deposit interest also the account number. FoxDocs puts form and sheet in one PDF.

Who files it and where

  • filed by the payer — a company or other person paying such income to individuals;
  • deadline — 7 days after the end of the month of payment, even if nothing was withheld (instructions, item 3);
  • where — the area Revenue branch office of the payer;
  • late — 1.5% per month or part; not filing — up to 2,000 baht (item 4.2).

What the form asks

  • payer data; month and Buddhist-era year; regular or additional filing;
  • income type: (1) royalties 40(3), (2) interest 40(4)(a), (3) dividends 40(4)(b), (4) share-transfer gains, (5) other 40(4);
  • on the sheet — up to 7 payees: tax ID, deposit account (deposit interest), name, date, rate, amount, tax, condition;
  • totals, surcharge, total due; signature and date.

What to have at hand

  • payees’ tax IDs;
  • dividend resolution or loan agreement: dates and amounts;
  • payer’s tax ID and branch.

How to fill it in with FoxDocs

  1. Answer in the chat: company, month, income type and payees.
  2. FoxDocs applies the rate (interest and share-transfer gains 15%, dividends 10%; royalties and other — 15% to a non-resident or the progressive scale) and computes the totals.
  3. Check the PDF, sign and file.

Source

Revenue Department form: rd.go.th — ภ.ง.ด.2 / ใบแนบ ภ.ง.ด.2. Checked 2026-10-16. This is not tax advice.

Frequently asked questions

Can I fill in PND 2 — withholding on interest and dividends online?

Yes. FoxDocs fills in the original “PND 2 — withholding on interest and dividends” form online for free: answer cards with hints (or add a photo of a document), check the values on the form and download the PDF. You submit it yourself: The area Revenue branch office (สำนักงานสรรพากรพื้นที่สาขา) where the payer’s office is, or online at efiling.rd.go.th.

What is the rate on dividends and interest?

Per the ภ.ง.ด.2 instructions: dividends 40(4)(b) — 10% (item 2.2); interest on bonds, deposits, loans and share-transfer gains — 15% (item 2.1).

And royalties 40(3)?

To a resident — the progressive scale (the payer computes and states the tax); to a non-resident — 15% (item 2.1 (1)).

Is deposit interest always taxed?

Under item 2.1 (3) — savings-deposit interest when the person’s yearly total exceeds 20,000 baht; fixed-deposit interest at banks and cooperatives — always.

When is it due?

Within 7 days after the end of the month of payment.

What if I file late?

1.5% of the tax per month or part; not filing — a fine of up to 2,000 baht.

How is PND 2 different from PND 53?

PND 2 — interest and dividends to individuals, PND 53 — to companies (interest 1%, dividends 10%).

Preview

Generating...