We are starting work on filing personal income tax returns for 2024. Below you will find detailed information on reporting forms, the filing process, our service fees, and potential consequences of non-compliance.
Our service fees
- Tax ID registration: 15,000 THB
- Filing PND90 for 2024: 10,000 THB
- Consultation: 7,000 THB/hour (30-minute option available)
- Review of your auditor’s filing: 5,000 THB
Which tax forms should be used?
✔️ If you received only salary income in 2024 and had no other income (in Thailand or abroad):
Your return is filed using PND91.
✔️ If you had additional income (rental income, dividends, interest, etc.):
You must declare all income sources — in this case, PND90 is used.
✔️ If you are not employed but have income in Thailand, or if you are a tax resident receiving foreign income:
You are also required to file PND90.
How to file a tax return?
The tax return is submitted online via the website of the Thai Revenue Department.
You may attempt to file it yourself if you are confident navigating the Thai language and understanding the form requirements.
How is the tax calculated?
The taxpayer is responsible for calculating their tax based on:
- total income received
- applicable deductions and allowances
- progressive tax rates
Can the tax authority request additional documents?
Yes. In some cases, the Revenue Department may request:
- bank statements
- contracts and payment receipts
- documents from foreign tax authorities (if applicable)
- other supporting documents
Consequences of not filing a tax return
✔️ If you are required to file but your tax payable is zero:
— penalty of 2,000 THB
✔️ Late payment of tax:
— surcharge of 1.5% per month on the outstanding tax amount
✔️ Intentional tax evasion or underreporting:
— penalty of up to 200% of the unpaid tax
Consequences after filing
✔️ Tax adjustments
Errors in calculation may be treated as underreporting and result in penalties.
✔️ Requests for additional documents
Including proof of taxes paid abroad when applying double taxation agreements (DTA).
✔️ Failure to file the required mid-year return (PND94)
May also result in penalties.
Author: Alexandra Agapitova.
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