Personal Income Tax Returns
PND.90 / PND.91 personal tax returns with optimised deductions and Revenue Department filing.
Thai personal income tax is progressive (0–35%) and offers a range of deductions most expats miss. We file PND.90 (multiple income types) and PND.91 (salary only) returns, optimise legitimate deductions, and handle the Revenue Department portal.
Available packages
PND.91 — Salary Only
For employees with a single source of Thai salaried income.
PND.90 — Multiple Income Sources
For freelancers, business owners and anyone with mixed income.
Foreign-Source Income Review
Advice on remitted income, foreign tax credits and double-tax treaty positions.
Requirements
- Thai tax ID (we can register if needed)
- Records of Thai and foreign-sourced income (if remitted)
- Receipts for deductible expenses (insurance, RMF, SSF, donations)
Document checklist
- 1Tax ID / passport
- 2Withholding tax certificates (50 Bis)
- 3Insurance, RMF, SSF and donation receipts
- 4Mortgage-interest statements (if any)
Our process
- 1
Tax interview
We review your income, residency and deduction opportunities.
- 2
Calculation
We compute liability and optimise legitimate deductions.
- 3
Filing
We file online via the Revenue Department portal.
- 4
Payment / refund
We arrange payment or follow up on any refund due.
Frequently asked questions
Am I a Thai tax resident?
You are a Thai tax resident if you stay 180+ days in a calendar year. Residents are taxed on Thai-sourced income and on remitted foreign income.
When is the filing deadline?
31 March for paper filing, extended to 8 April for online filing.
Thailand Personal Income Tax in Plain English
Progressive bands 0–35%, the new rules on foreign-sourced income remitted to Thailand, deductions for expats and filing deadlines.
Read the tax guide (6 min read)Ready to start your personal tax returns?
Visit our office on Siam Country Club Road, call us, or send a quick enquiry. We typically reply within 12–24 hours.
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