Official forms

Forms and deadlines

Every return, attachment and certificate a person or a small company deals with, linked to the official PDF.

Individuals

PND 91

Personal income tax return, salary only

Who files: Employees whose only income is salary under section 40(1). Required when salary exceeds 120,000 baht (single) or 220,000 baht (married, combined).
When: 1 January to 31 March of the following year. Online filing until 8 April.
Covers: Annual tax on salary. Expense deduction 50%, up to 100,000 baht.

Download from RD Instructions

PND 90

Personal income tax return, general

Who files: Anyone with income other than salary, or more than one type of income. Required when assessable income exceeds 60,000 baht (single) or 120,000 baht (married, combined).
When: 1 January to 31 March of the following year. Online filing until 8 April. Tax of 3,000 baht or more can be paid in three instalments.
Covers: Annual tax on all income types under section 40(1) to 40(8), including property sales and gifts.

Download from RD Instructions

Deductions attachment

Attachment listing allowances and exemptions after expenses

Who files: Filed with every PND 90 or PND 91 that claims allowances.
When: With the annual return.
Covers: Items 1 to 24: personal, family, insurance, funds, housing and stimulus measures. Item 24 carries to the main form.

Download from RD

PND 94

Half-year personal income tax return

Who files: Anyone who received rent, professional, contracting or business income under section 40(5) to 40(8) from January to June above 60,000 baht (single) or 120,000 baht (married).
When: 1 July to 30 September of the same year. Online filing until 8 October.
Covers: A prepayment on first-half income with half-size allowances. The tax paid is credited on PND 90.

Download from RD Instructions

PND 93

Return filed before the due date

Who files: Individuals who settle tax early, for example before leaving Thailand.
When: Before the normal deadline.
Covers: Advance payment, credited on PND 90 or PND 91.

Download from RD

PND 95

Return for persons entitled to the reduced 17% rate

Who files: EEC experts, IBC employees, highly skilled LTR visa holders and returning Thai professionals who stayed 180 days or more in Thailand.
When: 1 January to 31 March of the following year.
Covers: Qualifying salary taxed at a flat 17%. Other income still goes on PND 90 or 91.

Download from RD

Severance attachment

Attachment for one-time termination payments taxed separately

Who files: Employees who received severance, a gratuity or a fund payout on leaving and elect separate taxation.
When: With the annual return.
Covers: Deducts 7,000 baht per year of service, then 50% of the rest. The remainder is taxed at normal rates without allowances.

Download from RD

Combined spouse sheet

Detail sheet for spouses filing combined

Who files: Married couples who combine income on one return.
When: With the annual return.
Covers: Replaces the deductions attachment for combined filing.

Download from RD

Foreign income statement

Statement of foreign-sourced income brought into Thailand

Who files: Thai tax residents who brought foreign income into Thailand during the year.
When: With PND 90.
Covers: Foreign income by country and the foreign tax credit claimed.

Download from RD

50 Tawi

Withholding tax certificate

Who files: Issued by every payer who withholds tax. Keep each one: the tax shown is credited on your annual return.
When: At the time of withholding. Employers issue the annual salary certificate after year end.
Covers: Income paid and tax withheld by income type.

Download from RD English version

Lor Yor 01

Allowance notice to employer

Who files: Employees give it to their employer so monthly withholding uses the right allowances. Not filed with the Revenue Department.
When: When starting a job, at the start of each year, and whenever something changes.
Covers: Marital status, children, parents, insurance, funds and home loan interest.

Download from RD

Lor Yor 03

Certificate for the parent allowance

Who files: Used when several children support the same parent. Only the child holding it claims.
When: Kept with your records.
Covers: Deductions attachment item 4.

Download from RD

Lor Yor 04

Certificate for the disabled dependant allowance

Who files: Filers claiming 60,000 baht for a disabled or incapacitated dependant.
When: Attached to the annual return.
Covers: Deductions attachment item 5.

Download from RD

Payers and employers

PND 1

Monthly withholding return for salary and fees

Who files: Employers and anyone paying salary, wages or section 40(2) fees, including a company paying its director.
When: By the 7th of the following month. Online by the 15th.
Covers: Tax withheld from employees each month.

Download from RD English version

PND 1 Kor

Annual summary of salary and tax withheld

Who files: Employers.
When: By the end of February of the following year.
Covers: Each employee's annual income and tax withheld.

Download from RD

PND 2

Withholding return for royalties, interest and dividends paid to individuals

Who files: Payers of section 40(3) and 40(4) income to individuals, including a company paying dividends to its shareholders.
When: By the 7th of the following month. Online by the 15th.
Covers: Tax withheld on royalties, interest and dividends, such as the 10% on dividends.

Download from RD

PND 3

Withholding return for payments to individuals

Who files: Anyone who withholds tax on rent, professional, contracting or service payments to individuals.
When: By the 7th of the following month. Online by the 15th.
Covers: For example 5% on rent and 3% on services paid to individuals.

Download from RD English version

PND 53

Withholding return for payments to companies

Who files: Companies and partnerships that withhold tax on payments to other companies.
When: By the 7th of the following month. Online by the 15th.
Covers: Service fees, rent, advertising and transport paid to companies.

Download from RD English version

PND 54

Withholding return for payments abroad

Who files: Anyone paying a foreign company that does not do business in Thailand, such as for software or services.
When: Within 7 days of the following month.
Covers: Withholding on cross-border royalties, interest, dividends and service fees.

Download from RD English version

Companies

PND 50

Annual corporate income tax return

Who files: Every company and juristic partnership, including those with a loss.
When: Within 150 days after the end of the accounting period. Online within 158 days.
Covers: Tax on net profit after deductible expenses, with audited financial statements.

Download from RD Instructions English version

PND 51

Half-year corporate income tax return

Who files: Companies and juristic partnerships, except in their first accounting period.
When: Within 2 months after the first 6 months of the accounting period.
Covers: Half of the estimated annual tax. Underestimating profit by more than 25% carries a 20% surcharge on the shortfall.

Download from RD Instructions English version

VAT

Por Por 01

VAT registration application

Who files: Any business, personal or company, with turnover above 1,800,000 baht a year. Smaller businesses may register voluntarily.
When: Within 30 days of turnover exceeding 1,800,000 baht.
Covers: Registration for 7% VAT. The reduced 7% rate runs until 30 September 2570.

Download from RD English version

Por Por 30

Monthly VAT return

Who files: Every VAT registrant, every month, including months with no sales.
When: By the 15th of the following month. Online by the 23rd.
Covers: Output VAT on sales less input VAT on purchases.

Download from RD English version

Por Por 36

Reverse-charge VAT remittance

Who files: Anyone in Thailand paying a foreign provider for services used here, registered for VAT or not.
When: Within 7 days of the following month. Online by the 15th.
Covers: 7% VAT self-assessed on imported services.

Download from RD

Registration and other agencies

Sor Por Sor 1-10

Monthly social security contribution return

Who files: Employers, including a company that pays its owner a salary.
When: By the 15th of the following month.
Covers: 5% from employee and 5% from employer on wages up to 17,500 baht a month from 2569 (875 baht each).

Download from SSO

Bor Or Jor 5

Shareholder register

Who files: Limited companies.
When: Within 14 days after the annual general meeting.
Covers: Shareholders and shareholdings, filed with the Department of Business Development.

Download from DBD

Sor Bor Chor 3

Financial statement submission

Who files: Every company and juristic partnership.
When: Within one month after the annual general meeting, which must be held within four months of year end.
Covers: Audited financial statements filed with the Department of Business Development.

Download from DBD

Lor Por 10.1

Taxpayer ID application, individuals

Who files: Individuals without a Thai national ID number, such as foreigners working in Thailand.
When: Before the first filing.
Covers: Issues a 13-digit taxpayer ID.

Download from RD

Online services

RD e-FilingFile PND 90, 91 and 94 online. Prefills employer, social security, insurance and fund data.My Tax AccountShows the deduction data insurers, funds and banks have sent to the Revenue Department, and refund status.e-Tax Invoice seller lookupCheck whether a shop, hotel or restaurant can issue e-Tax Invoices.DBD e-FilingFile company financial statements and shareholder registers.SSO e-ServiceSubmit monthly social security contributions for employees.