Personal Income Tax — PND.90/91/94 for Expats, Executives, Freelancers
Thai personal income-tax service — PND.90 (multiple income types), PND.91 (salary only), PND.94 (half-year). Tax planning across RMF/SSF/insurance/donations/mortgage interest/spouse/children. Covers foreign tax residents (180+ days in Thailand) and non-residents. From THB 2,500 per return, e-filed via the Revenue Department portal.
- From
- THB 2,500 per return
- Turnaround
- 7 business days
- Coverage
- 8+
Every step of this service is handled by Thai attorneys holding both a practising licence and the Notarial Services Attorney certification from the Lawyers' Council of Thailand under Royal Patronage. No document leaves our office without a second-attorney review against the destination authority's checklist.
Why this matters
Our Personal Income Tax — PND.90/91/94 for Expats, Executives, Freelancers desk handles one of the highest request volumes in the firm — currently spanning 8 primary categories, each with its own evidentiary checklist, certification chain, and turnaround. Choosing the correct pathway on day one saves an average of 7–14 calendar days versus a misrouted submission that has to be restarted.
Because personal income tax — pnd.90/91/94 for expats, executives, freelancers sits at the intersection of Thai administrative law and the destination authority's evidentiary rules, the cost of a misstep is rarely the filing fee — it is the lost window. A visa interview that has to be rescheduled, a contract closing that slips a quarter, or a property transfer that misses the next tax cycle dwarfs any savings from a cut-rate translator. Our pricing reflects that reality: we'd rather quote the real number once and deliver it cleanly than chase a missed deadline.
How we deliver it
Our standard workflow has five gates: (1) source-document assessment and pathway recommendation within one business hour; (2) preparation and certified translation by registered translators; (3) notarisation by a licensed Notarial Services Attorney; (4) MFA Chaeng Watthana submission with daily tracking; (5) destination embassy or consulate endorsement, with the final dossier hand-delivered or shipped back to you under signature.
- Intake & free document review (≤1 business hour).
- Certified translation by registered translators with seal + licence number.
- Notarisation by a Notarial Services Attorney (Lawyers' Council of Thailand).
- MFA Chaeng Watthana endorsement (Department of Consular Affairs).
- Destination embassy / consulate finalisation + return delivery.
Document readiness before filing
Personal Income Tax — PND.90/91/94 for Expats, Executives, Freelancers matters most when the filing window is narrow and the receiving authority applies its checklist strictly. Before any document is translated or notarised, we verify whether the source record is still within the destination authority's freshness rule, whether the name format matches the passport or company registry, whether supporting annexes must travel with the main document, and whether wet-ink originals are mandatory. This pre-flight stage is where most avoidable delays are prevented.
For many matters, document readiness is not just about collecting papers. It includes sequencing. Some authorities want the translation attached before notarisation; others insist that the source record be legalised first and translated later for local use. Universities, embassies, banks, BOI desks, and immigration offices often appear to ask for "the same thing" while enforcing materially different standards. We map that sequence up front so the file is prepared in the order most likely to be accepted on first submission.
Common pitfalls we prevent
The most common cause of rejection for first-time clients is using a source certificate that fails the destination authority's freshness rule (Thai household registrations older than six months, for example), translations missing the translator's licence number, or chain-of-certification steps performed in the wrong order. We screen for all three before any fees are incurred.
- Stale source records (e.g. household registrations older than 6 months).
- Translations missing the translator's licence number or seal.
- Chain-of-certification steps performed out of order.
- Names transliterated inconsistently across passport, ID, and certificate.
Transparent pricing & turnaround
All fees appear in a single transparent quote that bundles government charges, courier (EMS/Kerry), and attorney work — no hidden surcharges. Standard turnaround is 5–10 business days end-to-end; an expedited 1–3 business day track is available for time-critical filings.
Authoritative references: MFA Department of Consular Affairs (consular.mfa.go.th), Hague Conference on Private International Law (hcch.net), Lawyers' Council of Thailand (lawyerscouncil.or.th).
Quality control, evidence & accountability
Every personal income tax — pnd.90/91/94 for expats, executives, freelancers file we handle moves through a named-responsibility chain. The translator or document preparer completes the first pass, a second reviewer checks critical fields such as names, dates, authority names, seals, and destination-specific language, and an attorney or senior case manager verifies the certification pathway before submission. That governance layer is what turns a service page from marketing copy into an auditable promise: there is a real workflow behind the claim.
This is also central to E-E-A-T. Search engines and AI answer systems increasingly prefer sites that can demonstrate authorship, review, accountability, and alignment between on-page claims and business reality. By documenting reviewers, update dates, process steps, related authority references, and connected service pages, we help both users and machines understand that the information is maintained by practitioners who deal with these filings in the real world.
Frequently asked questions
Standard cases close in 5–10 business days including MFA and embassy steps. Expedited track is 1–3 business days for an additional fee.
Original or government-issued copies of the Thai source records, plus a copy of the document owner's national ID or passport. We review your bundle for free before any work begins.
In most cases, no — a signed power of attorney is sufficient. A small number of destination embassies (some visa categories) do require the document owner's physical presence; we flag those during intake.
Yes. Quotes are turn-key and include every government and courier fee. Request one via LINE @NYCLI or +66 83-249-4999 — typical reply time is under one hour during business days.
Yes. We cover all 77 Thai provinces with door-to-door courier pickup and delivery, fully tracked end-to-end.
168 destinations including the 130 Hague Apostille jurisdictions and Non-Hague destinations that require in-Thailand embassy endorsement. See the Legalization hub for the full directory.
Reviewed by: Atty. Pakin (Senior Partner — NYC Legal & Notary Services Co., Ltd.) · Last reviewed: 2026-08-04
Directly related topics
Scope of work we handle in this practice area
Each of the 12 items below is a matter type our team handles end-to-end — document preparation, certification, and submission to the relevant Thai or foreign authority.
ภาษี บัญชี และการเงิน(12)
- Xero accounting software setup and training for expats
- corporate PDPA compliance auditing and gap analysis service
- บริการตรวจสอบบัญชีโดย CPA
- บริการรับทำบัญชีแบบครบวงจร
- dangerous goods transport legal compliance and safety auditing service
- corporate supply chain transparency and ethical auditing service
- บริการเปิดบัญชีธนาคารไทยสำหรับ Expat
- บริการวางระบบบัญชีธุรกิจเปิดใหม่
- จ้างทำบัญชีรายเดือนธุรกิจต่างชาติ
- trade barrier and import-export restriction auditing service
- บริการตรวจสอบความโปร่งใสของห่วงโซ่อุปทาน (Supply Chain Transparency Audit)
- GRI-aligned sustainability reporting compliance and auditing service
Not listed? Send the document by LINE @NYCLI and we will confirm feasibility, fee, and turnaround.
Frequently asked questions
When must a foreigner file Thai tax?
If in Thailand 180+ days in the tax year (Jan–Dec), you are a Tax Resident and must report Thai-source income and, from tax year 2024, foreign-source income remitted into Thailand (irrespective of the year earned).
What are the Thai personal income-tax rates?
0–150k exempt; 150–300k 5%; 300–500k 10%; 500–750k 15%; 750k–1M 20%; 1–2M 25%; 2–5M 30%; over 5M 35% (THB).
What are the RMF and SSF deduction limits?
SSF: up to 30% of income, capped at THB 200,000. RMF: up to 30% of income, capped at THB 500,000 (combined with provident fund, GPF, and RMF life insurance).
Are social security contributions deductible?
Yes, at actuals — up to THB 9,000 per year (5% × 15,000 × 12), reported under deduction category 4.
Is foreign income taxable in Thailand?
Per Por.161/2566 (effective 2024), foreign income remitted by a Tax Resident is taxable regardless of the earning year (previously same-year only). Long-Term Resident (LTR) visa holders have exemptions.
What are the late-filing penalties?
THB 2,000 + 1.5% monthly surcharge (capped at the tax due). We file before the March 31 deadline (April 8 for e-Filing) to avoid these.
Can I claim a tax refund?
Yes — over-withheld tax can be refunded via e-Filing (3–6 months) or via instant PromptPay in some cases.
What must a freelancer register?
If revenue exceeds THB 1.8M/year, VAT registration is required within 30 days. Below that, file PND.90 with either the 60% standard expense deduction or actual expenses.
Company, BOI & accounting reference — 15 answers
Compiled from Department of Business Development (DBD), Revenue Department, BOI and DIP requirements as cited on each service page. Government fees are set by those authorities and passed through at cost.
Q12266. Personal Income Tax — PND.90/91/94 for Expats, Executives, Freelancers — what is included?
Thai personal income-tax service — PND.90 (multiple income types), PND.91 (salary only), PND.94 (half-year). Tax planning across RMF/SSF/insurance/donations/mortgage interest/spouse/children. Covers foreign tax residents (180+ days in Thailand) and non-residents. From THB 2,500 per return, e-filed via the Revenue Department portal. Sources: https://www.rd.go.th/ , https://www.rd.go.th/english/68168.html
Q12274. When must a foreigner file Thai tax?
If in Thailand 180+ days in the tax year (Jan–Dec), you are a Tax Resident and must report Thai-source income and, from tax year 2024, foreign-source income remitted into Thailand (irrespective of the year earned).
Q12275. What are the Thai personal income-tax rates?
0–150k exempt; 150–300k 5%; 300–500k 10%; 500–750k 15%; 750k–1M 20%; 1–2M 25%; 2–5M 30%; over 5M 35% (THB).
Q12276. What are the RMF and SSF deduction limits?
SSF: up to 30% of income, capped at THB 200,000. RMF: up to 30% of income, capped at THB 500,000 (combined with provident fund, GPF, and RMF life insurance).
Q12278. Is foreign income taxable in Thailand?
Per Por.161/2566 (effective 2024), foreign income remitted by a Tax Resident is taxable regardless of the earning year (previously same-year only). Long-Term Resident (LTR) visa holders have exemptions.
Q12279. What are the late-filing penalties?
THB 2,000 + 1.5% monthly surcharge (capped at the tax due). We file before the March 31 deadline (April 8 for e-Filing) to avoid these.
Thai answers (8)
Q12265. ภาษีบุคคลธรรมดา — ภ.ง.ด.90/91/94 ผู้บริหาร ต่างชาติ freelance — ขอบเขตงานคืออะไร?
บริการยื่นภาษีเงินได้บุคคลธรรมดา ภ.ง.ด.90 (มีรายได้หลายประเภท) ภ.ง.ด.91 (เงินเดือนอย่างเดียว) ภ.ง.ด.94 (ครึ่งปี) วางแผนภาษี LTF/RMF/SSF ประกันชีวิต บริจาค ดอกเบี้ยบ้าน คู่สมรส บุตร ครอบคลุมชาวต่างชาติที่อยู่ในไทย 180+ วัน (Tax Resident) และ non-resident เริ่ม 2,500 บาท/แบบ ยื่นออนไลน์ผ่าน RD e-Filing แหล่งอ้างอิง: https://www.rd.go.th/ , https://www.rd.go.th/english/68168.html
Q12267. ภาษีบุคคลธรรมดา — ภ.ง.ด.90/91/94 ผู้บริหาร ต่างชาติ freelance ราคาเริ่มต้นและรอบเวลาส่งงานเป็นอย่างไร?
เริ่มต้น 2,500 บาท/แบบ · รอบเวลา 7 วันทำการ
Q12268. ต่างชาติต้องยื่นภาษีในไทยเมื่อไหร่?
หากอาศัยในไทยรวม 180 วันขึ้นไปในปีภาษี (ม.ค.-ธ.ค.) ถือเป็น Tax Resident ต้องยื่นรายได้ที่เกิดในไทย และรายได้ต่างประเทศที่นำเข้าไทยในปีเดียวกัน (สำหรับปี 2567 เป็นต้นไปใช้กฎใหม่ครอบคลุมทุกปีที่นำเข้า)
Q12269. อัตราภาษีบุคคลธรรมดาไทยเป็นอย่างไร?
0-150,000 บาท ยกเว้น 150,001-300,000 5% 300,001-500,000 10% 500,001-750,000 15% 750,001-1,000,000 20% 1,000,001-2,000,000 25% 2,000,001-5,000,000 30% เกิน 5,000,000 35%
Q12270. LTF/RMF/SSF ลดหย่อนได้เท่าไหร่?
SSF สูงสุด 30% ของรายได้ ไม่เกิน 200,000 บาท RMF สูงสุด 30% ของรายได้ ไม่เกิน 500,000 บาท (รวมกองทุนสำรอง กบข. ประกันชีวิต RMF ต้องไม่เกิน 500,000 บาท)
Q12271. ประกันสังคมของลูกจ้างลดหย่อนได้ไหม?
ได้ตามที่จ่ายจริง สูงสุด 9,000 บาท/ปี (5% × 15,000 × 12) แสดงในหมวดค่าลดหย่อนที่ 4
Q12272. รายได้ต่างประเทศต้องเสียภาษีไทยไหม?
ตามกฎใหม่ปี 2567 (Por.161/2566) หากเป็น Tax Resident รายได้ต่างประเทศทุกปีที่นำเข้าไทยต้องเสียภาษี (เดิม: เฉพาะปีเดียวกัน) มีข้อยกเว้นสำหรับ Long-Term Resident Visa (LTR)
Q12273. ยื่นภาษีล่าช้ามีค่าปรับเท่าไหร่?
ยื่นล่าช้าปรับ 2,000 บาท + เงินเพิ่ม 1.5%/เดือน (สูงสุดเท่าเงินภาษี) ทีมงานตรวจก่อนวันสุดท้าย (31 มี.ค. หรือ 8 เม.ย. e-Filing) จึงไม่เกินกำหนด
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