TL;DR Thailand tax submission can seem confusing, but understanding the key PND forms makes compliance simple. Businesses must handle monthly withholding tax filings (PND.1, 3, 53, 54), semi-annual CIT estimates (PND.51), and annual CIT returns (PND.50). Employees and individuals file personal income tax using PND.90, PND.91, or PND.94, with clear deadlines for manual and e-filing. Accurate tax declarations and properly issued withholding tax certificates are essential to avoid penalties and surcharges..
Introduction
Filing income taxes in Thailand can feel complex, especially for foreigners navigating the withholding tax system. Businesses must manage multiple filing obligations throughout the year: monthly withholding tax payments for employee salaries and other payments, semi-annual corporate income tax estimates, and annual corporate income tax returns.
For employees, employers are required to calculate and withhold personal income tax from their monthly salaries and wages before making payment. Companies must also withhold tax from various types of payments made to vendors and service providers, both domestic and overseas.
These withholding tax submissions must be remitted to the Revenue Department in the month in which the payment was made. Additionally, businesses need to file a half-year corporate income tax return based on estimated annual profits, followed by the annual corporate income tax return after their accounting period ends.
In this guide, we’ll examine these filing requirements and their associated PND forms, explaining their purposes, applicable tax rates, deadlines, and submission requirements. We’ll also clarify how these different filing periods work together to help ensure proper compliance with Thai tax regulations.
Points clés
- Tax forms for different income: PND.90 (general income), PND.91 (employment income), and PND.94 (non-salary income). Most personal income tax returns are filed annually.
- Corporate Income Tax (CIT) standard rate is 20%, with reduced rates for SMEs. Companies use PND 50 for annual returns and PND 51 for mid-year estimates.
- Withholding tax reporting uses monthly forms: PND.1 (for salaries, wages, and other income paid to employees), PND.3 (for service fees and other payments paid to individuals), and PND.53 (for service fees and other payments paid to domestic juristic persons), PND.54 (for payments paid to foreign companies or juristic persons).
- Services in Thailand incur 3% withholding tax, while certain overseas payments for non-service can be taxed up to 15%.
- Thailand’s Tax submission filing schedule includes monthly withholding tax payments, half-year corporate income tax estimates, and annual returns. Surcharges for non-compliance include 1.5% monthly surcharge on unpaid taxes, fines ranging from 100 to 2,000 THB per late tax form, and possible imprisonment for tax evasion.
What are PND Forms?
In Thai tax terms, “PND” stands for “Por Ngor Dor” (ภ.ง.ด.), which is an abbreviation for forms related to withholding tax filings for both individuals and companies. Each form is assigned a number (e.g., PND.1, PND.3, PND.53) and used for specific types of income and reporting requirements. These forms help the Thai Revenue Department track and collect income taxes.
impôt sur le revenu des personnes physiques
Personal income tax is a tax imposed on an individual person’s assessable income and on both residents and non-residents. The following individuals are required to obtain a personal income tax ID and submit an annual personal income tax return:
- Residence-based: Foreigners who live in Thailand for a total of more than 180 days per tax year (resident) and remit income in Thailand.
- Source-based: Thais and Foreigners who live in Thailand for less than 180 days (non-resident) but have income sourced from Thailand.
Assessable income in Thailand is categorised into eight types under Section 40 of the Thai Revenue Code. The eights types of assessable income are s follows:
- 40(1) Income from personal services rendered to employers.
- 40(2) Income by virtue of jobs, positions or services rendered.
- 40(3) Income from goodwill, copyright, franchise, patent, or other rights.
- 40(4) Income from interest, dividend, bonus for investors, gain on amalgamation, acquisition or dissolution of a company or partnership, or gain on transfer of shares.
- 40(5) Lease of property, breach of a hire-purchase agreement, and instalment sale contract.
- 40(6) Income from liberal professions, such as law, medicine, engineering, architecture, accountancy, and fine arts.
- 40(7) Income from a contract of work whereby the contractor provides essential materials other than tools.
- 40(8) Income from business, commerce, agriculture, transportation or any other activity not mentioned above.
La Thaïlande applique un système d'imposition progressif pour l'impôt sur le revenu des personnes physiques. Voici les taux d'imposition correspondants :
| Taxable income (THB) | Tax rate |
| 0 – 150,000 | Exempté |
| 150,001 – 300,000 | 5% |
| 300,001 – 500,000 | 10% |
| 500,001 – 750,000 | 15% |
| 750,001 – 1 million | 20% |
| 1,000,001 – 2 millions | 25% |
| 2,000,001 – 5 million | 30% |
| 5,000,001 et plus | 35% |
PND Forms Required for Submitting a PIT Return
In Thailand, both employers and employees are legally required to contribute to the Social Security Fund on a monthly PND.90 (ภงด.90)
The PND.90 is a Personal Income Tax form for individuals with income under sections 40(1) to 40(8) of the Revenue Code, as mentioned above. This form must be filed annually and is applicable to taxpayers with general income, as outlined in the Thai Revenue Code.
The filing deadline for the PND.90 is March 31 for manual filing and April 8 for e-filing of the following tax year and can be filed either manually or online.
PND.91 (ภงด.91)
The PND.91 (ภงด.91) is the annual personal income tax return form in Thailand, specifically designed for individuals who receive income solely from employment, as outlined in Section 40(1) of the Thai Revenue Code. This form must be filed by all employees in Thailand to report their assessable income and calculate the tax due for the previous year.
The filing deadline for the PND.91 form is due by March 31 for manual filing and April 8 for e-filing, for income earned during the previous tax year (January 1 to December 31).
Taxpayers can file the PND.91 either online through the Thai Revenue Department’s website or by submitting a physical form at the Revenue Department office. If the PND.91 form is submitted late or incomplete, individuals may face penalties or fines.
What are the key differences between PND.90 and PND.91
The PND.90 and PND.91 are both personal income tax return forms used in Thailand, but they relate to different types of income and taxpayer situations. Here are the key differences between the two:
| Feature | PND.90 | PND.91 |
| Purpose | For individuals with assessable income from multiple sources (Sections 40(1) to (8)) including salaries, rental income, and investments. | For individuals whose income is solely from employment (Section 40(1)). |
| Income Sources | Includes various types of income such as salaries, rental income, dividends, and business income. | Limited to salary or wages only. |
| Filing Deadline | Must be filed by March 31 of the following year. | Must also be filed by March 31 of the following year. |
| Applicable Taxpayers | Thai citizens and foreign nationals with diverse income sources. | Thai citizens and foreign nationals earning only a salary. |
| Income Thresholds | No specific threshold; applicable regardless of total income amount from various sources. | Thai citizens and foreign nationals must file if income exceeds 120,000 THB (or higher depending on marital status). |
PND.93 (ภงด.93)
The PND.93 (ภงด.93) is an annual personal income tax return form in Thailand, specifically designed for individuals who wish to submit their personal income tax return in advance of the regular filing deadline. This form is for taxpayers who anticipate owing taxes and prefer to clear their obligations earlier.
The PND.93 is primarily used by individuals who have certain types of investment income, both domestic and foreign sourced. This can include income from foreign employment, foreign property rentals, overseas investments, or offshore business profits.
If such foreign source income is brought into Thailand, it is taxable under the PND.93 for that year. For example, if a taxpayer receives five years’ worth of rental income in a single lump sum, reporting it all at once could result in a high tax liability. To mitigate this, the Revenue Department allows taxpayers to submit PND.93 annually.
For example, rental income earned during 2020–2025 can be reported by submitting PND.93 separately for each year (a total of five forms). The tax paid under each PND.93 can then be credited against the PND.90/91 of the corresponding year, effectively serving as a prepayment of taxes. In other words, taxes paid in advance are applied to the relevant tax year.
The filing deadline for the PND.93 earlier than the regular filing deadline, such as for PND.90 or PND.91. When the annual personal income tax return deadline arrives, taxpayers are also required to file PND.90 or PND.91 as applicable.
PND.94 (ภงด.94)
The PND.94 (ภงด.94) is a biannual personal income tax return form in Thailand, specifically designed for individuals who earn non-salary income. This form must be filed to report income received during the first half of the year, from January to June.
The PND.94 is used to declare income under Sections 40(5) to 40(8) of the Thai Revenue Code, which includes various types of non-employment income.
Taxpayers are required to file the PND.94 if their total income for the period of January to June exceeds THB 60,000 for single filers or THB 120,000 for married joint filers. This ensures compliance with tax obligations for those earning non-salary income.
The deadline for submitting the PND.94 is due by September 30 for manual filing and October 8 for e-filing in the year the income is received. Late submissions may incur penalties.
Corporate Income Tax
The standard rate for CIT in Thailand is 20%, however the actual rate depends on the type of taxpayer. CIT is calculated based on net profits derived from business activities in Thailand.
Please find the applicable rates below:
Small Companies (SMEs)
SMEs with paid-up capital not exceeding 5 million Baht and annual revenue from sales of goods and services not exceeding 30 million Baht are subject to the following rates:
- Net profit exceeding 3 million Baht: Taxed at 20%.
- Bénéfice net n'excédant pas 300 000 bahts :
- Net profit between 300,000 Baht and 3 million Baht: Taxed at 15%.
PND Forms Required for Submitting a CIT Return
PND.50 (ภงด.50)
The PND.50 (ภงด.50) is the annual corporate income tax return form in Thailand, required for companies to report their taxable income and calculate the tax owed for the fiscal year.
All companies must submit the PND.50 within 150 days from the end of their accounting period. For most firms with a calendar year-end, this means the deadline is May 30 of the following year.
The PND.50 requires detailed reporting of total revenue, allowable expenses, and net profits. Companies must provide accurate financial statements, including balance sheets and profit and loss accounts, which must be audited by a certified auditor.
PND.51 (ภงด.51)
The PND.51 (ภงด.51) is a biannual corporate income tax return form in Thailand, specifically designed for companies and juristic partnerships to report half-year tax payable using one of two common methods: either estimated net profit for the whole year or actual net profit for first six months of their accounting year.
Companies must submit the PND.51 within two months following the end of the first six months of their accounting period.
The form requires businesses to estimate their net profit for the entire fiscal year and calculate the tax owed based on half of this estimate. If the estimated net profit reported in the PND.51 is more than 25% lower than the actual net profit at year-end, an additional penalty of 20% on the underpaid tax amount must be paid.
Retenue à la source
In Thailand, withholding tax (WHT) is one of the more complicated parts of the tax system, often causing confusion for businesses in Thailand. Withholding tax is essentially when certain types of payments are taxed at the source. This tax acts as an advance on the income tax for the recipient. This means that the payer of the income is required to deduct a portion of the payment and pay it to the Thai Revenue Department on behalf of the receiver.
The withholding rates are as follows:
| Types of Income | Service | Taux de la retenue à la source | ||
| Payment Made to Domestic Individuals | Payment Made to Domestic Companies | Payment Made to Overseas | ||
| 40(1) | Salary, Employee Benefits | Progressive rate | – | – |
| 40(2) | Commission | Progressive rate | 3% | 15% |
| 40(3) | Redevances | Progressive rate | 3% | 15% |
| 40(4) | Intérêts | 1% | 15% | 15% |
| 40(4) | Dividendes | 10% | 10% | 15% |
| 40(5) | Location | 5% | 5% | 15% |
| 40(6) | Professional services | 3% | 3% | 15% |
| 40(7) | Hire of work | 3% | 3% | – |
| 40(8) | Telephone service | 3% | 3% | – |
| 40(8) | Prizes | 5% | 5% | – |
| 40(8) | Advertising | 2% | 2% | – |
| 40(8) | Transportation | 1% | 1% | – |
| 40(8) | Non-life insurance premiums to insurance companies | – | 1% | – |
Notes:
- Payments made to overseas recipients require filing Form PND.54. These rates are assuming the recipient doesn’t have a permanent establishment in Thailand. The rates may be reduced under applicable Double Tax Treaties..
- Professional services include legal, consulting, engineering, architectural, and other similar services
- Payments made to domestic recipients require filing form PND.1, PND.3 or PND.53
PND Forms Required for Submitting a WHT Return
PND.1 (ภงด.1)
The PND 1 is a monthly withholding tax return form specifically for employers to report and remit taxes withheld from employment income under Section 40(1)-(2) of the Thai Revenue Code. This covers all forms of employment income including salary, wages, bonus, commission and other employment benefits.
Employers must withhold personal income tax based on progressive tax rates after applying standard deductions and personal allowance for employees. The form and withheld tax must be submitted by the 7th day of the following month (15th for electronic filing).
At year-end, employers must:
- Submit PND.1 Kor (annual summary) by the end of February.
- Issue a withholding tax certificate (50 Tawi) to each employee showing their total annual income and tax withheld.
PND.2 (ภงด.2)
The PND.2 (ภงด.2) is a monthly withholding tax return form in Thailand used for reporting income tax withheld at the source on payments made by individuals, partnerships, companies, associations, or juristic persons to individuals.
This form is specifically used to report withholding tax on income paid to individuals who are not employees, such as payments for royalties, interest, and dividends. The key difference from PND.3 and PND.53 is that PND.2 applies to individuals receiving specific types of income subject to withholding tax.
The PND.2 form must be submitted by the payer (individuals or companies) within 7 days from the end of the month in which the payment was made. However, if submitted electronically, the deadline is extended to the 15th of the following month.
PND.3 (ภงด.3)
The PND 3 (ภงด.3) is a monthly withholding tax return form in Thailand, used for reporting withholding tax deducted from payments made to Thai individuals who are not employees. It is typically used for payments related to professional services, rental income, and other taxable compensations.
The PND.3 form is submitted by companies that make payments that subject to withholding tax to individuals, including:
- Service fees (e.g., consulting, legal, accounting, or technical services)
- Rental payments (for land, buildings, or equipment)
- Advertising fees
- Transportation fees (for non-business operators)
- Manufacturing fees (only when the payer provides raw materials)
The PND.3 must be submitted within 7 days from the end of the month in which the payment was made. However, if filed electronically, the deadline is extended to the 15th of the following month.
PND.53 (ภงด.53)
The PND.53 (ภงด.53) is a monthly withholding tax return form in Thailand, used for reporting income tax withheld at the source on payments made to Thai juristic persons (i.e., companies and other legal entities).
The PND.53 form is used by businesses and entities, including government agencies, state enterprises, companies, partnerships, and other legal entities, to report taxes withheld from payments made for certain services, including:
- Rental fees (for land, buildings, or equipment)
- Agent and brokerage fees
- Service fees (e.g., consulting, legal, accounting, technical services)
- Advertising fees
- Transportation fees (only when paid to a non-transportation business)
The PND 53 form must be submitted within 7 days from the end of the month in which the payment was made. However, if filed electronically, the deadline is extended to the 15th of the following month.
PND.54 (ภงด.54)
The PND.54 (ภงด.54) is a monthly withholding tax return form in Thailand, specifically used for reporting income tax withheld at the source on payments made to foreign entities (non-Thai companies or individuals who are not tax residents of Thailand).
Businesses, organizations, and government agencies are required to file the PND.54 when they make certain types of payments to overseas recipients where Thai tax law requires withholding tax. Examples include:
- Service fees (e.g., consulting, legal, technical, or management services provided from abroad)
- Royalties (e.g., use of intellectual property, patents, or copyrights)
- Interest payments
- Dividends paid to foreign shareholders
- Rental fees for property or equipment located in Thailand but paid to a foreign owner
The applicable withholding tax rates depend on the nature of the payment and whether a double taxation agreement (DTA) between Thailand and the recipient’s country applies. Businesses must withhold tax at the correct rate, remit it to the Revenue Department, and file the PND.54 accordingly.
The submission deadline is within 7 days after the end of the month in which the payment was made. If filed electronically, the deadline is extended to the 15th of the following month.
Failing to Submit the Required Forms and Paying Any Tax Owed on Time
Any individual or company who submits tax returns by the deadline but fails to pay the full amount of taxes due, files return late, or avoids filing altogether, will incur additional charges and penalties as stipulated by law. Continued refusal to pay may lead to criminal penalties, which include:
Tax Officer Inspection: Should a tax officer discover that a taxpayer has either not submitted their returns or has submitted them with an underpayment, the taxpayer will be liable for additional charges and a penalty ranging from 1 to 2 times the amount of taxes owed, depending on the specific circumstances.
Intentional Non-submission: If an individual intentionally fails to submit required tax returns to avoid paying taxes, they may incur a fine of up to 200,000 baht, imprisonment for up to 1 year, or both.
False Information: In cases where an individual intentionally provides false information or evidence to evade taxes, they face imprisonment for 3 months to 7 years, along with fines ranging from 2,000 to 200,000 baht.
Failure to Submit Returns: If required tax returns are not submitted by the deadline, a criminal fine of up to 2,000 baht may be imposed.
- Personal Income Tax (Forms PND 90, 91, or 94):
- Failure to file the form by the deadline: A fine of up to THB 2,000 for non-filing of the form, plus a surcharge of 1.5% per month on the tax due (calculated from the filing deadline).
- Form is filed on time but the tax is underpaid: A surcharge of 1.5% per month on the tax shortfall (calculated from the filing deadline).
- Corporate Income Tax (PND.50 or 51):
- Failure to file the form by the deadline: A fine of up to THB 2,000 for non-filing of the form, plus a surcharge of 1.5% per month on the tax due (calculated from the filing deadline).
- Form is filed on time but the tax is underpaid:
For PND.50, a surcharge of 1.5% per month on the tax shortfall (calculated from the filing deadline).
For PND.51, if the estimated net profit is understated by more than 25%, an additional penalty of 20% of the underpaid tax applies.
- Withholding Tax (PND.1, 2, 3 or 53)
- Failure to file the form by the deadline: A fine of up to THB 2,000 for non-filing of the form, plus a surcharge of 1.5% per month on the tax due (calculated from the filing deadline).
- Form is filed on time but the tax is underpaid: A surcharge of 1.5% per month on the tax shortfall (calculated from the filing deadline).
Nos réflexions
One of the more complicated parts of Thailand’s tax system is withholding tax. To properly claim any withheld tax, a withholding tax certificate must be issued. This withholding tax certificate must be properly issued and be in compliance with strict requirements. A properly issued withholding tax certificate is essential for offsetting the prepaid income tax at the end of the year.
For more information about withholding tax certificates, please see our blog post ici.
Maintaining a proper accounting system is highly recommended to ensure compliance and avoid any unnecessary fines. In order to make this process as smooth as possible, it is recommended to work with an experienced accountant who will work to make sure that all transactions are supported by proper documentation, withholding tax certificates are prepared and issued correctly, and receipts are appropriately filed. By doing so, businesses can reduce any corporate income tax owed at the end of the year.
FAQs
Please see here for some FAQs relating to Personal Income Tax in Thailand
Do foreigners have to pay tax in Thailand?
Yes, foreigners may have to pay tax in Thailand, depending on their tax residency status and the source of their income. A foreigner is considered a Thai tax resident if they spend 180 days or more in Thailand within a calendar year. Tax residents are subject to personal income tax on both Thai sourced income and foreign sourced income that is brought into Thailand. As of January 1, 2024, Thailand changed its tax rules so that any foreign income earned after that date is considered assessable income once it is remitted into Thailand, regardless of when it was earned. Prior to this, only foreign income brought into Thailand within the same year it was earned was subject to tax.
Non-residents, those who spend fewer than 180 days in Thailand, are only taxed on income sourced within Thailand, such as salary from Thai employers, rental income from Thai property, or business profits generated in the country. They are not liable for tax on any foreign income, even if remitted into Thailand.
Thailand also has double taxation agreements (DTAs) with over 60 countries, which help ensure that taxpayers are not taxed twice on the same income. If a DTA applies, taxes paid in Thailand can often be credited or exempted in the taxpayer’s home country.
What is considered tax residency in Thailand?
An individual is considered a Thai tax resident if they spend 180 days or more in Thailand within a calendar year.
Non-residents are individuals who spend less than 180 days in a calendar year in Thailand.
Is foreign income taxable in Thailand?
Yes, but for Thai tax residents (i.e. stay 180+ days per year). As of January 1, 2024, foreign income earned from that date is considered assessable income in Thailand when it is remitted into the country.
Non-residents are not taxed on foreign income. A draft law may soon allow tax-free remittance within 1 year of earning the income, but this has not yet been enacted.
Do I have to declare overseas income in Thailand?
If you’re a Thai tax resident (have stayed 180 days or more in a calendar year), you must declare foreign sourced income that you bring into Thailand, provided it was earned on or after January 1, 2024. This is due to Departmental Instruction No. Por. 161/2566, which requires that any foreign sourced income remitted, whether the same year or later, must be reported in the tax year it enters Thailand .
Non‑residents (under 180 days) are not required to declare overseas income, even if it’s remitted to Thailand.
How can I get a tax ID in Thailand?
Applications must be submitted in person at your nearest Revenue Department office (กรมสรรพากร). The Tax ID will be issued within the same day, usually within approximately 1 hour.
Lire plus :
Identifications fiscales en Thaïlande : Guide pour les expatriés et les entreprises
What are the income tax rates in Thailand for foreigners?
La Thaïlande applique des taux d'imposition progressifs, c'est-à-dire que le taux d'imposition augmente au fur et à mesure que vos revenus augmentent. Voici un résumé des tranches d'imposition pour l'année fiscale 2024 (dépôt en 2025).
| Revenu imposable | Taux d'imposition |
| 0 – 150,000 | Exempté |
| 150,001 – 300,000 | 5% |
| 300,001 – 500,000 | 10% |
| 500,001 – 750,000 | 15% |
| 750,001 – 1 million | 20% |
| 1,000,001 – 2 millions | 25% |
| 2,000,001 – 5 million | 30% |
| 5,000,001 et plus | 35% |
Lire plus :
L'impôt sur le revenu des personnes physiques en Thaïlande : Guide de conformité
When is the income tax filing deadline in Thailand?
The Thai Tax year runs from January the 1st to December 31st every year. The deadline for filing your personal income tax return in Thailand depends on the method of filing. For the 2025 Tax year, the deadlines are as follows:
- Online Filing: April 8th, 2026
- Paper Filing: March 31st, 2026
Are pensions taxed in Thailand for expats?
Yes, if you’re a Thai tax resident (stay 180+ days/year), foreign pension income is taxable when brought into Thailand. Public pensions (e.g. government or social security) are often exempt, while private or occupational pensions are generally taxable. Non-residents are not taxed on foreign pensions.
Double Tax Agreements (DTAs) may help avoid double taxation if you’ve already paid tax abroad.
Does Thailand have double taxation agreements?
Thailand concluded its first DTA with Sweden in 1963, and since then, it has signed agreements with a further 60 additional countries. These agreements cover a wide range of countries from various regions, including Europe, Asia, the Americas, and the Middle East.
Les principaux pays avec lesquels la Thaïlande a conclu des CDI sont la France, Singapour, l'Australie, la Chine, le Japon, les États-Unis, l'Allemagne et le Royaume-Uni.
Lire plus :
Clause de non-responsabilité
Veuillez noter que cet article est fourni à titre d'information uniquement et ne constitue pas un conseil juridique ou fiscal.
