Personal Income Tax (PIT) Get Clarity
In Thailand, personal income tax is levied on individuals' income and is based on a progressive tax rate system. Deciding on whether you need to pay tax or not depends on a few aspects: amount of income received, deductibles, tax residency status and source of income. Tax returns are made on PND 91 where all income comes from employment, and on PND 90 where there is any other income.
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Types of Personal Income Tax
Salary and Wages
Income earned from employment, including bonuses, allowances, and other compensation.
Business Income
Profits derived from self-employment, freelancing, or similar operations.
Rental Income
Income from renting out property or assets.
Annuities
Income received from retirement plans or pension funds.
Dividends
Earnings received from shares or stocks in companies, subject to specific tax rules.
Interest
Interest earned from savings accounts, fixed deposits, and other investments.
Licensing
Income received from licensing agreements for the use of intellectual property, such as patents or trademarks.
Capital Gains
Profits from the sale of assets like stocks, bonds, or real estate, though capital gains tax applies differently depending on the asset.
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Personal Income Tax Filings
Monthly Filing (PND 1)
What It Is
Employers withhold personal income tax from employee salaries each month and remit it to the Revenue Department on the employee's behalf, an ongoing obligation of the employer, not the individual.
When It's Filed
Monthly, due by the 7th of the following month for paper filing, or the 15th for e-filing.
End-of-Year Filing (PND 90 / PND 91)
What It Is
The individual's own annual return, reconciling total tax owed against what was already withheld monthly. PND 91 covers employment income only; PND 90 covers all additional income.
When It's Filed
By 31 March of the following year for paper filing, or around 8 April for e-filing.
Half-Year Filing (PND 94)
What It Is
A half-year return for specific non-employment income under Sections 40(5)–40(8): rental, professional, contracting, and other business or trading income. Tax paid here credits against the final annual return.
When It's Filed
Covers income from January to June, due by 30 September for paper filing, or 8 October for e-filing.
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Personal Income Tax Rates and Allowances
Personal Income Tax Rates
Deductibles on Personal Income Tax
Allowances on Personal Income Tax
HOW IT WORKS
Personal Income Tax Rates and Deductions
Annual Salary
THB 850,000
Deductions
THB 160,000
Employment deduction 100,000 + Personal allowance 60,000
Taxable Income
THB 690,000
Applying the Progressive Rates
REGISTER
Personal Income Tax ID
What It Is A Personal Tax ID is a unique number issued to individuals for reporting personal income and staying compliant with Thai tax law. Anyone earning income in Thailand, Thai nationals and foreigners alike, generally needs one. It's required for filing your personal income tax return, for payroll processing if you're employed, and for certain financial transactions.
How to Get It Apply at the Revenue Department, at the branch covering your registered address in Thailand. You'll need your passport, visa or work permit, and proof of your Thai address. Once issued, the number is used on all your future tax filings.
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What Clients Say
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Very professional and reliable law firm with excellent communication. They were clear, responsive, and provided practical legal advice without unnecessary complications. I felt well supported throughout the entire process and can highly recommend Attori Law to both individuals and businesses seeking legal assistance in Thailand.
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I had the pleasure of working with this company for registering my business, as well as handling my visa, work permit, and trademark filing. The entire process was seamless and efficient. They were consistently professional, knowledgeable, and provided amazing suggestions whenever I had concerns. They also kept me updated every step of the way, making the experience stress-free. Their kindness and helpfulness truly stood out. I highly recommend them!
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I was handling a complicated situation around Thai business compliance + immigration/Non-B visa process, with deadlines and a lot of moving parts. Their team stayed calm, explained things clearly, and gave me realistic options instead of false promises... ... If you’re an expat or business owner in Thailand and you need help with visa/work permit, company filings, or compliance, I would definitely recommend Attori Law. They know what they’re doing and they treat clients with respect.
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Me and my partner registered a company with Attori and for now the service is reliable, good and on time. I recommend them to anyone willing to register a company in Thailand.
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Attori Law provides excellent legal support. Golf offers a very personalized service, taking the time to understand every detail and making the whole process smooth and professional. Highly recommended.
Common Personal Income Tax Mistakes
Missing the PND 90/91 deadline
A fine of up to THB 2,000, plus a 1.5% monthly surcharge on any unpaid tax, the same penalty structure as other late Revenue Department filings.
Filing PND 91 when PND 90 was required
PND 91 only covers salary income. Any other income, such as rent, freelance work or dividends, requires PND 90 instead, and using the wrong form can mean underreporting without realising it.
Not claiming eligible personal allowances
Spouse, child, parent and insurance allowances can meaningfully reduce what is owed, and are easy to miss when filing without professional help.
Overlooking the PND 94 half-year obligation
Rental, freelance and certain business income triggers a separate half-year filing that many people do not realise applies to them.
Not accounting for foreign income remitted to Thailand
Since 2024, foreign income earned in a year when you were a tax resident is taxed when it is brought into Thailand, even in a later year, a rule that catches out many expats who assume it does not apply to them.
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SUPPORTING BUSINESSES OF ALL SIZES
Services We Provide
Monthly account keeping and filing. Tracking invoices, payments, receipts and payroll.
Preparing and filing VAT (PP30), PND 1, PND 3, PND 53 and other related taxes.
Auditing and submission of financial statements to the Ministry of Commerce (Sor.Bor.Chor. 3).
Value Added Tax registration and ongoing processing for your business.
Mid-year (PND 51) and year-end (PND 50) corporate income tax preparation and filing.
Tax ID number applications for both companies and individuals.
Preparing and filing annual personal income tax returns (PND 90 and PND 91) and half-year returns (PND 94).
Registering your company and staff with the Social Security Office, plus monthly payments.
Advice on accounting and tax in Thailand, before decisions are made rather than after.
FAQs
Am I a Thai tax resident?
Yes, if you spend 180 days or more in Thailand in a calendar year, whatever visa you hold. Residency is decided by days present, not immigration status, so an Elite or retirement visa holder can be a tax resident just as an employee can. The detail is in our guide to income tax for foreigners.
Is money I bring in from abroad taxable?
Foreign income earned from 2024 onwards, in a year when you spent 180 days or more in Thailand, is taxed when you bring it in, whether that year or later. Income earned before 2024 is not taxed. Take advice before moving significant sums, and see our guide to income tax for foreigners.
My employer withholds tax monthly, do I still file?
Usually, yes. Monthly withholding is your employer's obligation, while the annual return is yours, and you must file once salary exceeds 120,000 baht a year. Because withholding rarely captures every allowance you are entitled to, filing often produces a refund rather than a bill.
Do I file PND 90 or PND 91?
PND 91 if your only income is from employment. PND 90 if you have anything else, such as rent, freelance fees or business income. Filing PND 91 when PND 90 was needed means underreporting without intending to, which is harder to put right than filing the correct form in the first place.
What is PND 94 and does it apply to me?
A half-year return covering January to June, due by 30 September, for rental, professional, contracting and business income but not salary. The tax paid is credited against your annual return. Many people who rent out a flat or run a small business alongside their job do not realise it applies until it is late.
When are the deadlines?
The annual return is due by 31 March, or around 8 April online, and PND 94 by 30 September, or around 8 October online. Late filing brings a fine of up to 2,000 baht and a surcharge of 1.5% a month on unpaid tax, counting part of a month as a full month.
Which allowances can I claim?
More than most people claim. Beyond the 60,000 baht personal allowance, a spouse with no income, children, parents aged 60 or over, life and health insurance, retirement funds, mortgage interest, social security and donations all reduce taxable income. The full table is above, and our tax calculator works them into an estimate.
Do I need a Thai tax ID?
Yes, if you earn income in Thailand, and it is separate from any company's tax ID. Apply at the Revenue Department branch covering your registered address with your passport, visa or work permit, and proof of address. Employers usually need it for payroll, so arrange it early. See our page on tax IDs.