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Understanding Signboard Tax Laws — How Do You Pay Taxes for Storefront and Advertising Signs?

07/07/2025

What is Sign Tax ? Understanding the Tax Law

The Signboard Tax is a form oflocal tax imposed on any sign that displays a name, text, trademark, symbol, or image used for advertising or to identify a business establishment. This includes store signs, company signs, factory signs, or any marks written, engraved, inscribed, or made visible by any means for the purpose of promoting or identifying a business. Such signs are subject to Signboard Tax under the Signboard Tax Act, B.E. 2510 (1967), Section 6, as amended in B.E. 2534 (1991). The tax is administered by local administrative organizations, such as municipalities (Tesaban), Subdistrict Administrative Organizations (SAOs), or District Offices in Bangkok.

Who is required to pay sign tax ?

The sign owner is responsible for paying the Signboard Tax. However, if no one submits the tax declaration or if the sign owner cannot be identified, the person in possession of the sign will be considered responsible for paying the tax. If the sign possessor also cannot be identified, the owner of the building or land on which the sign is installed or displayed will be deemed responsible for paying theSignboard Tax in accordance with the law.

Who or which agency is responsible for collecting the tax ?

The agency responsible for collecting sign tax is the local administrative authority. Local government jurisdictions responsible for sign tax collection include:

1. Municipal districts (Municipalities)

2. Sanitary districts (Sukhaphiban)

3. Provincial Administrative Organization (PAO) districts

4. Bangkok Metropolitan Area (Bangkok Districts)

5. Pattaya City District

6. Local administrative organization areas designated by the Minister as local government authorities

Sign Tax Rates

How is sign tax calculated ?

The basic formula for calculating sign tax is:

Sign Tax = Number of taxable sign units × Sign tax rate

Sign area calculation

1. Signs with defined boundaries

is a For signs with clearly defined boundaries, calculate the sign area in square centimeters (sq. cm) by multiplying the widest part (in cm) by the longest part (in cm).

2. Signs without defined boundaries

is a For signs without a defined border that display text, names, or trademarks — such as those painted or displayed on walls or building surfaces — the sign area must be calculated in square centimeters (sq. cm.). The measurement should be taken from the outermost edges of the letters, images, or symbols, determining the maximum width and length (in centimeters) to calculate the total sign area.

Which types of signs are exempt from sign tax?

Signs displayed at theatres and their vicinity for the purpose of advertising the theatre are exempt from sign tax.
Signs displayed on products or on the packaging or containers of products.
Signs displayed within the premises of occasional events.
Signs displayed on a person or an animal.
Signs displayed inside buildings used for business or other income-generating activities, or inside residential buildings used for profit-making, are exempt from sign tax **if** each sign's area does not exceed the limit specified in ministerial regulations. This exemption **does not** apply to signs regulated under the Commercial Registration Act.
Signs belonging to central government agencies, regional government agencies, or local government agencies under the law on state administration.
Signs belonging to central government agencies, regional government agencies, or local government agencies under the law on state administration.
Signs belonging to the Bank of Thailand, the Government Savings Bank, the Government Housing Bank, and the Bank for Agriculture and Agricultural Cooperatives.
Signs of private schools under the Private School Act or private higher education institutions under the Private Higher Education Institution Act, displayed on the buildings or within the premises of those private schools or institutions.
Signs of agricultural producers who trade products resulting from their own agricultural activities.
Signs of temples or individuals operating specifically for religious or public charitable purposes.
Signs of associations or foundations.
Signs as specified in the Ministerial Regulations.

Signs attached to or displayed on private cars, motorcycles, tractors, or road rollers.
Signs installed or displayed on vehicles, other than those mentioned above, with an area not exceeding 500 square centimeters.

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Submit Form Por.Por.1 within the month of March each year.
In case of installing or changing a new sign, it must be filed within 15 days after the installation is completed.
Pay the tax within 15 days after receiving the assessment notice from the local administrative authority.

Paying taxes correctly is a fundamental duty of both citizens and business operators, ensuring compliance with tax laws.This responsibility enables the country to sustainably develop its infrastructure and welfare systems. The taxes collected are used to support public services such as roads, electricity, water supply, hospitals, and education — all of which benefit everyone. Businesses that pay taxes properly also gain credibility in the eyes of partners, investors, and financial institutions. Moreover, proper tax compliance allows for transparent financial planning and management, reducing legal risks such as audits or fines. In the long term, having a clean tax record makes future procedures like capital increases or business restructuring smoother, without the need for document corrections or revisions.