Personal Income Tax — PND.90/91/94 for Expats, Executives, Freelancers

Personal Income Tax — PND.90/91/94 for Expats, Executives, Freelancers: documents, steps, cautions and comparison

Company, BOI & accounting reference — 35 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. with fees quoted after document review 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 quoted after document review. RMF: up to 30% of income, capped at quoted after document review (combined with provident fund, GPF, and RMF life insurance).

• Q12277. Are social security contributions deductible?

  Yes, at actuals — up to quoted after document review per year (5% × 15,000 × 12), reported under deduction category 4.

• 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?

  1.5% monthly surcharge (capped at the tax due). We file before the March 31 deadline (April 8 for e-Filing) to avoid these.

• Q946610. What are the end-to-end steps for personal tax?

  We start with a document and fact review, prepare and verify the file, submit to the Department of Business Development (DBD) and the licensing agencies, follow up on any queries raised by officials, and hand over the completed result with a full copy set. For personal tax a case manager tracks every stage and reports status. Call +66 83-249-4999 · LINE @NYC168 · Contact@nyclegal.co.th

• Q946612. Which documents are required for personal tax?

  The baseline set is the applicant's ID or passport, the original documents relating to personal tax, proof of connection (house registration, company affidavit or the underlying contract) and a power of attorney if a representative attends. The exact list follows the Department of Business Development (DBD) and the licensing agencies requirements on the filing date; we send a case-specific checklist before your appointment.

• Q946614. How long does personal tax take?

  Timing depends on the Department of Business Development (DBD) and the licensing agencies queue, how complete your file is, and public holidays. Our own preparation usually takes a few business days; the official stage is an estimate that can shift. We give you a realistic personal tax timeline before starting and update you as it progresses.

• Q946616. What costs are involved in personal tax and how are they calculated?

  There are two components: official government fees passed through at the published rate, and our professional fee, which depends on scope, document volume and urgency of personal tax. Fees are quoted case by case based on complexity and document volume — ask our team before work starts. You always receive a written breakdown before work begins — no hidden charges.

• Q946618. Can personal tax be handled if I live upcountry or overseas?

  Yes. Send photos of your documents via LINE for a feasibility check, then we proceed under a power of attorney, or you sign at a Royal Thai Embassy/Consulate where you live and courier the originals back. For personal tax we map out the fastest and safest option before you commit.

• Q946620. What are the most common mistakes in personal tax and how do we prevent them?

  The usual causes of rejection are name spellings that differ between documents, documents that expire before the filing date, uncertified copies, and translations that do not match the original. the Department of Business Development (DBD) and the licensing agencies returns files for exactly these reasons, so we cross-check names, dates and seals across every page before submitting personal tax.

• Q946622. Which laws or regulations govern personal tax?

  The framework is set by the Civil and Commercial Code, the Foreign Business Act B.E. 2542 and the applicable tax legislation, together with the regulations and notifications issued by the Department of Business Development (DBD) and the licensing agencies, which are revised from time to time. Before advising on personal tax we verify the version in force on the filing date and rely on official sources rather than second-hand summaries.

• Q946624. What happens if personal tax is rejected or returned for correction?

  First we obtain the written reason from the Department of Business Development (DBD) and the licensing agencies, then separate formal defects (fixable and quickly refiled) from substantive or eligibility issues (which need a change of approach). Where the error is ours, we redo personal tax at no extra professional fee and coordinate until the matter is resolved.

• Q946626. Who is personal tax for, and what are the eligibility conditions?

  It suits anyone who must present the result of personal tax to a government body, bank, educational institution or overseas counterparty. Applicant eligibility and supporting documents follow the Department of Business Development (DBD) and the licensing agencies rules; some cases require the document holder in person or a properly executed power of attorney. We screen eligibility free of charge before accepting the case.

• Q946628. How long does the result of personal tax stay valid?

  Certified documents rarely carry an expiry date themselves, but most receiving authorities require issuance within 3–6 months of submission, and some are stricter. Check the destination's rule before starting personal tax so nothing has to be redone; we plan the sequence around your filing deadline.

• Q946630. Does personal tax also need an English or target-language translation?

  If the receiving body is overseas, a certified translation is normally required, and many countries insist on their own official language rather than English. We confirm the destination rule first, then produce a translation aligned with personal tax and certify it in the same workflow to avoid extra rounds.

• Q946632. Should I handle personal tax myself or use a service provider?

  Doing it yourself saves the professional fee but leaves you carrying the risk on document format, queueing and travel time, plus shifting the Department of Business Development (DBD) and the licensing agencies practice. A provider reduces rejection loops and gives you someone accountable for follow-up. For personal tax we are happy to give initial guidance even if you proceed on your own.

• Q946634. Is there an express option for personal tax?

  We can prioritise our own preparation subject to capacity, but any stage controlled by the Department of Business Development (DBD) and the licensing agencies follows official procedure and cannot be guaranteed to a fixed date. We tell you plainly what the fastest realistic personal tax window is and offer alternatives if your deadline is too tight.

• Q946636. How is my data protected when you handle personal tax?

  We process personal data under Thailand's Personal Data Protection Act B.E. 2562 (PDPA), use it only to carry out personal tax as instructed, restrict access to the assigned team, and return or destroy originals on your instruction. You may exercise access or deletion rights at any time.

• Q946638. What happens after personal tax is completed?

  Check names, dates and seals as soon as you receive the result of personal tax, keep at least one digital copy, and submit to the receiving authority within its validity window. If the destination requires further legalisation — for example the Department of Consular Affairs or an embassy — we continue the chain in the same engagement.

• Q946640. What risks should I know before starting personal tax?

  The main risks are destination rules changing mid-process, historic documents that no longer match current facts, and deadlines so tight that no correction round is left. We confirm requirements with the Department of Business Development (DBD) and the licensing agencies or the receiving body before filing personal tax and build correction time into the plan.