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Thailand: how do I file my annual tax return (PND 91)?

In Thailand you file your own annual personal income tax return, Form PND 91, directly with the Revenue Department by 31 March of the following year. If you file online you get a short extension; the Revenue Department sets the exact online deadline each

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Written by Steve Waters

In Thailand, you file your annual personal income tax return, Form PND 91, yourself.

The deadline is 31 March of the year after the tax year — income earned in 2025 is filed by 31 March 2026. If you file online through the Revenue Department, you get a short extension of about a week; the Revenue Department sets the exact online deadline each year.

You file directly with the Thai Revenue Department, either at a district Revenue office or online at its website. PND 91 is the return for people whose income comes from employment only.

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