Educational Information Only — Not Legal Advice

    This site provides educational information only and is not a substitute for professional legal advice. Consult a qualified Thai lawyer for personalized guidance. Laws may change. Full Disclaimer • Privacy Policy

    Skip to main content
    Thai LawKNOWLEDGE AUTHORITY
    Last reviewed: by Anglo Siam Law Editorial Team
    Share:

    Educational Information Only

    The content on this page is for general educational purposes and does not constitute legal advice. Every legal situation is unique. For matters involving investigation, arrest, litigation, or formal proceedings, consult a qualified legal professional.

    Back to Forms Library
    Tax

    PND.90 — Personal Income Tax (Multiple Income Categories)

    Annual personal income tax return for individuals with mixed-category income (employment + business + rental + investment, etc.). Use PND.91 instead if only employment income.

    Updated:
    PND.90
    ภ.ง.ด.90
    Tax
    No filing fee

    When Used

    By 31 March (paper) / 8 April (e-filing) of the following year.

    Who Files

    Thai tax residents and non-residents with Thai-source mixed-category income.

    Fee & Logistics

    Fee

    No filing fee

    Processing Time

    Filing-day acknowledgment; refund 4-12 weeks

    Where Filed

    e-Filing portal; Revenue Office

    Filing Method

    • Online via e-Filing
    • In-person at Revenue Office

    Required Documents

    • Withholding certificates
    • Deduction evidence
    • Spousal income (if joint filing)

    Field-by-Field Walkthrough

    Full name

    (ชื่อเต็ม)
    Required

    Surname and given names as shown on passport / national ID.

    Tax ID

    Required

    Personal Tax ID Number (PIN).

    Total income

    Required

    By category (Categories 1-8 of Revenue Code).

    Allowances claimed

    Required

    Personal, spousal, child, parental, donation, insurance allowances.

    Common Mistakes

    • Filing PND.90 when PND.91 suffices (employment-income only)
    • Missing allowance evidence — must retain for 5 years
    • Mis-classifying foreign-source remittances under Por.161/2566

    This walkthrough summarises the practical filing requirements for a Thai government form as a starting point. Fees, procedures, and required documents change without notice — always verify with the issuing authority before filing. Educational use only; not a substitute for advice from a Thai-qualified lawyer, accountant, or licensed visa agent.

    Professional Legal Assistance

    When a matter involves investigation, arrest, detention, litigation, or regulatory action, professional legal representation becomes essential.

    Anglo Siam Legal provides experienced legal services across Thailand for both Thai nationals and foreigners.

    Speak to a LawyerContact Anglo Siam Legal

    feedback.wasThisHelpful