Educational Information Only
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Legal Deadlines & Filing Calendar — Thailand 2026
Comprehensive reference of critical deadlines for tax filing, immigration reporting, company compliance, work permits, and statute of limitations periods in Thailand.
Important: Deadlines may change. Always verify current deadlines with the relevant government agency or your legal advisor. Missing deadlines can result in significant fines and legal consequences.
Thai Tax Filing Deadlines 2026
Key tax filing deadlines for individuals and businesses in Thailand.
| Deadline | Date / Period | Penalty for Missing | Details |
|---|---|---|---|
| Personal Income Tax (PND.90/91) | 31 March 2026 (online: 8 April 2026) | 1.5% surcharge per month + THB 2,000 fine | Annual income tax return for individuals. Online filing gets an automatic 8-day extension. |
| Half-Year Personal Tax (PND.94) | 30 September 2026 | 1.5% surcharge per month | Mid-year estimated tax payment for individuals with non-salary income. |
| Monthly Withholding Tax (PND.1/3/53) | 7th of following month (online: 15th) | 1.5% surcharge per month + THB 2,000 fine | Monthly withholding tax submissions by employers and businesses. |
| VAT Return (PP.30) | 15th of following month (online: 23rd) | 1.5% surcharge per month + THB 500 fine | Monthly VAT return for registered businesses. |
| Corporate Income Tax (PND.50) | 150 days after fiscal year end | 1.5% surcharge per month + THB 2,000 fine | Annual corporate income tax return. |
| Half-Year Corporate Tax (PND.51) | Within 2 months after mid-fiscal year | 20% surcharge if underpaid by more than 25% | Mid-year estimated corporate tax payment. |
Immigration Reporting Deadlines
Critical immigration reporting deadlines and penalties for foreigners in Thailand.
| Deadline | Date / Period | Penalty for Missing | Details |
|---|---|---|---|
| 90-Day Reporting | Every 90 days from date of entry | THB 2,000 fine for late reporting; THB 5,000 if notified by officer | All foreigners staying in Thailand for more than 90 days must report their address to immigration. |
| TM.30 Notification | Within 24 hours of arrival at accommodation | THB 800 fine for landlord; may affect visa applications | Accommodation owners must notify immigration when a foreigner stays at their property. |
| Re-entry Permit | Before leaving Thailand | Loss of visa/extension — must apply for new visa from abroad | You must obtain a re-entry permit before leaving or your visa/extension is cancelled. |
| Visa Extension Application | Before current stay expires | THB 500/day overstay fine + potential ban | Apply at your local immigration office before your current permission to stay expires. |
| Change of Address | Within 24 hours | THB 2,000 fine | Foreigners must notify immigration of any change of address. |
Company Annual Filing Deadlines
Annual compliance deadlines for Thai limited companies and partnerships.
| Deadline | Date / Period | Penalty for Missing | Details |
|---|---|---|---|
| Annual Financial Statements | Within 5 months of fiscal year end | THB 2,000-10,000 fine for directors | Audited financial statements must be filed with the DBD and Revenue Department. |
| Annual General Meeting (AGM) | Within 4 months of fiscal year end | THB 20,000 fine | All limited companies must hold an AGM to approve financial statements. |
| Annual Shareholder List (Bor.Or.Jor.5) | Within 14 days after AGM | THB 2,000-10,000 fine | Updated shareholder list filed with the Department of Business Development. |
| Social Security Monthly Report | 15th of following month | 2% surcharge per month | Monthly social security contribution report for employers. |
| Workmen's Compensation Fund | Annually, within 30 days of policy year end | Fine and potential criminal prosecution | Annual payment to the Workmen's Compensation Fund. |
Work Permit Renewal Deadlines
Important deadlines for work permit applications, renewals, and changes.
| Deadline | Date / Period | Penalty for Missing | Details |
|---|---|---|---|
| Work Permit Renewal | At least 30 days before expiry | Loss of work authorization; potential criminal prosecution | Apply for renewal at the Department of Employment or BOI (for BOI companies). |
| Job Change Notification | Within 15 days of change | THB 10,000 fine | Any change in job description, employer, or work location must be reported. |
| Work Permit Return (upon resignation) | Within 15 days of termination | THB 10,000 fine | The work permit must be returned to the issuing authority when employment ends. |
Statute of Limitations Reference
Key limitation periods for filing legal claims in Thailand.
| Deadline | Date / Period | Penalty for Missing | Details |
|---|---|---|---|
| Criminal Prosecution (minor offences) | 1 year from date of offence | Case cannot be prosecuted after limitation period | Offences punishable by up to 1 month imprisonment or THB 10,000 fine. |
| Criminal Prosecution (moderate offences) | 5 years | Case cannot be prosecuted | Offences punishable by 1 month to 5 years imprisonment. |
| Criminal Prosecution (serious offences) | 10 years | Case cannot be prosecuted | Offences punishable by 5-15 years imprisonment. |
| Criminal Prosecution (severe offences) | 15 years | Case cannot be prosecuted | Offences punishable by 15-20 years imprisonment. |
| Criminal Prosecution (capital offences) | 20 years | Case cannot be prosecuted | Offences punishable by death or life imprisonment. |
| Civil Claims (general) | 10 years | Claim is time-barred | General civil claims have a 10-year limitation period. |
| Tort Claims (personal injury) | 1 year from knowledge; 10 years absolute | Claim is time-barred | 1 year from when the injured party knew of the damage and the liable person. |
| Contract Claims | 10 years (unless specific shorter period) | Claim is time-barred | Standard limitation for breach of contract claims. |
| Labour Claims | 2 years from termination | Claim is time-barred | Claims for unpaid wages, severance, and other employment benefits. |
Key Regulatory Compliance Dates
Important regulatory compliance dates for businesses operating in Thailand.
| Deadline | Date / Period | Penalty for Missing | Details |
|---|---|---|---|
| PDPA Annual Compliance Review | Ongoing (recommended annually) | Up to THB 5 million fine + criminal penalties | Review data protection policies, consent mechanisms, and data processing records annually. |
| Factory License Renewal | Before expiry (varies by license type) | Cease operations; criminal prosecution | Factory operating licenses must be renewed before expiry. |
| BOI Annual Report | Within 60 days of year end | Risk of promotion revocation | BOI-promoted companies must submit annual operating reports. |
| Environmental Monitoring Report | Semi-annually or as specified in EIA | Fines and potential license revocation | Companies with EIA conditions must submit regular environmental monitoring reports. |
Disclaimer: This deadline reference is for informational purposes only. Deadlines are subject to change by government announcement. Always confirm current deadlines with the relevant authority or your legal/tax advisor.
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