How to Calculate Signboard Tax Rates and File Form Por.Por.1 in 2027
Signboard tax is a local tax on signs displaying names, brands, or symbols used for commerce or income-generating activities. Sign owners must file Form Por.Por.1 with their local authority by March 31 each year and pay within 15 days of receiving the assessment notice. Rates range from THB 5 to THB 52 per 500 square centimeters, with a minimum tax of THB 200 per sign.
Table of Contents:
- How to Calculate Signboard Tax Rates and File Form Por.Por.1 in 2027
- What Is Signboard Tax?
- Signboard Tax Rates
- How Is Signboard Tax Calculated?
- When Must Form Por.Por.1 Be Filed and Signboard Tax Paid?
- What Are the Steps for Filing and Paying Signboard Tax?
- How Is Tax Calculated for a New Sign Installed During the Year?
- What Are the Surcharges for Late Filing or Payment?
- Which Signs Are Exempt from Signboard Tax?
- Summary: Signboard Tax Calculation and Form Por.Por.1 Filing Deadlines for 2027
- FAQ: Additional Questions About Signboard Tax
What Is Signboard Tax?
Signboard tax is levied on signs bearing names, brands, or symbols used in trade or income-generating businesses. It covers logos, letters, and images on various surfaces, including conventional signs, expressway signs, banners, billboards, and illuminated advertising signs.
Business signs featuring logos, lettering in Thai or foreign languages, or images may therefore be subject to signboard tax, whether they are ordinary signs, banners, billboards, or illuminated advertisements.
Signboard Tax Rates
Signboard tax is calculated per 500 square centimeters of sign area. There are three categories based on the languages shown and different rates depending on whether the sign displays moving or changeable content.
| Sign Category | Description | Moving or Changeable Display | Other Signs |
|---|---|---|---|
| Category 1 | Thai Characters Only | THB 10 | THB 5 |
| Category 2 | Thai and Foreign Characters and/or Images or Symbols | THB 52 | THB 26 |
| Category 3 | No Thai Characters, or Thai Characters Positioned Below Foreign Characters | THB 52 | THB 50 |
*If the calculated tax is less than THB 200 per sign, the minimum tax payable is THB 200.
**Rates under the Ministerial Regulation Prescribing Signboard Tax Rates B.E. 2563 (2020), still applicable as of October 2026.
Category 1 Signs Containing Thai Characters Only
- (a) Signs with moving text or text that can be changed: THB 10 per 500 square centimeters.
- (b) Other signs: THB 5 per 500 square centimeters.
Category 2: Signs Containing Thai Characters Together with Foreign Characters and/or Images or Other Symbols
- (a) Signs with moving or changeable text, symbols, or images: THB 52 per 500 square centimeters.
- (b) Other signs: THB 26 per 500 square centimeters.
Category 3: Signs with No Thai Characters, or with Some or All Thai Characters Below Foreign Characters, Whether or Not Images or Symbols Are Present
- (a) Signs with moving or changeable text, symbols, or images: THB 52 per 500 square centimeters.
- (b) Other signs: THB 50 per 500 square centimeters.
How Is Signboard Tax Calculated?
Signboard Tax = (Sign Width × Sign Length in Square Centimeters ÷ 500) × Applicable Tax Rate
- Signs with Defined Borders Measure the widest and longest outer edges of the sign.
- Signs without Defined Borders Use the outermost letters, images, or symbols to determine the boundaries.
- Fractions of 500 Square Centimeters If the remaining area exceeds half a unit (more than 250 sq. cm.), count it as 500 sq. cm.; otherwise, disregard the fraction.
- If the Calculated Tax Is Less Than THB 200 Pay the minimum of THB 200 per sign.
Signboard Tax Calculation Examples
| Sign | Dimensions | Units (÷ 500 sq. cm.) | Rate | Tax Payable |
|---|---|---|---|---|
| Thai-Only Shop Sign | 200 × 100 cm = 20,000 sq. cm. | 40 | THB 5 | THB 200 (40 × 5 = 200) |
| Thai-English Sign with a Logo | 200 × 100 cm = 20,000 sq. cm. | 40 | THB 26 | THB 1,040 |
| English-Only Sign | 200 × 100 cm = 20,000 sq. cm. | 40 | THB 50 | THB 2,000 |
| Small Thai-Only Sign | 60 × 40 cm = 2,400 sq. cm. | 5 (4.8 rounded up) | THB 5 | THB 200 (calculated tax of THB 25 is below the minimum) |
When Must Form Por.Por.1 Be Filed and Signboard Tax Paid?
For existing signs, the annual signboard tax return (Form Por.Por.1) must be filed by the end of March each year. For the 2027 tax year, filing runs from early January through March 31, 2027.
| Situation | Deadline |
|---|---|
| Existing Signs (Annual Filing) | File Form Por.Por.1 by March 31, 2027. |
| New Signs, or Changes That Increase Tax Liability After March | File within 15 days of installation or modification. |
| Tax Payment | Within 15 days of receiving the tax assessment notice. |
| Requesting Installments (Tax of THB 3,000 or More) | Pay in three equal installments by submitting a written request before the payment deadline. |
What Are the Steps for Filing and Paying Signboard Tax?
1. Prepare the Documents Such as a copy of your ID card or corporate registration certificate, a photo of the sign, its dimensions, and a map showing its location.
2. File Form Por.Por.1 Submit it to the district office, municipality, or subdistrict administrative organization responsible for the sign location. Online filing is available in some areas.
3. Wait for the Assessment Notice Officials will review the information and notify you of the amount due.
4. Pay Within 15 Days Pay through the local authority or via supported bank and online channels.
5. Request Installments (If Applicable) For tax of THB 3,000 or more, submit a written request before the payment deadline to pay in three installments.
How Is Tax Calculated for a New Sign Installed During the Year?
In the first year, tax on a newly installed sign is prorated according to the quarter in which it is installed, as follows:
| Installation Period | Tax Payable |
|---|---|
| January–March (Q1) | 100% of Annual Tax |
| April–June (Q2) | 75% of Annual Tax |
| July–September (Q3) | 50% of Annual Tax |
| October–December (Q4) | 25% of Annual Tax |
What Are the Surcharges for Late Filing or Payment?
| Situation | Surcharge |
|---|---|
| Failure to File Form Por.Por.1 on Time | 10% of Signboard Tax |
| Incorrect Filing Resulting in Underpaid Tax | 10% of the Additional Tax Assessed |
| Failure to Pay Within 15 Days of Receiving the Assessment | 2% of Signboard Tax per Month (Any Part of a Month Counts as a Full Month) |
Which Signs Are Exempt from Signboard Tax?
Not all signs are taxable. Examples of legally exempt signs include:
- Signs of Central, Provincial, and Local Government Agencies
- Signs Displayed on Products or Product Packaging
- Signs Displayed on People or Animals
- Signs of Temples, Religious Establishments, and Charitable Organizations
- Signs of Farmers Selling Their Own Produce
The full list of exemptions and relevant conditions varies by sign type. Check with the local authority where the sign is located before filing.
Summary: Signboard Tax Calculation and Form Por.Por.1 Filing Deadlines for 2027
Owners of commercial signs must file Form Por.Por.1 by March 31, 2027, and pay within 15 days of receiving the assessment notice. Rates range from THB 5 to THB 52 per 500 square centimeters, depending on sign category, with a THB 200 minimum per sign. New signs must be reported within 15 days of installation. Late filing or payment may result in a 10% surcharge or a 2% monthly surcharge. Business owners should check their signs’ sizes and categories before filing each year.
FAQ: Additional Questions About Signboard Tax
Q: If a Shop Has Several Signs, Must Each Sign Be Declared?
A: All taxable signs must be declared, and each is assessed based on its type and dimensions. Exempt signs are subject to the relevant legal conditions.
Q: After Paying Signboard Tax, Must Proof Be Displayed at the Shop?
A: Business owners should keep the payment receipt or Form Por.Por.7 and display evidence at the business premises where required so officials can inspect it.
Q: Does a Shop That Has Opened but Has Not Installed a Sign Have to Pay Signboard Tax?
A: If there is no sign subject to the tax, no signboard tax is due for that sign. If a sign is installed later, the owner should check the filing requirements.
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