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Personal Income Tax, PND.90 / PND.91
Individuals are taxed on a progressive scale: the first THB 150,000 of net income is exempt and the top rate of 35 percent applies above THB 5 million. Employment income under section 40(1) attracts a 50 percent expense deduction capped at the statutory/official cap or rate (check the current figure) plus a personal allowance of THB 60,000. PND.91 is used where the only income is employment income, PND.90 where other categories arise; both are due by 31 March of the following year under section 56. An individual present in Thailand for 180 days or more in a calendar year is a resident under section 41 and is taxable on foreign income remitted to Thailand, as clarified by Departmental Instructions Por 161/2566 and Por 162/2566.
Updated August 2026 and based on the Revenue Code and related legislation. Rates and e-Filing extensions change — verify with the Revenue Department (rd.go.th) before acting.
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Related search terms
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- Office of the Council of State — Thai law database— Office of the Council of State
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