
The deadline is near. Income earners for 2025 are reminded not to forget to file tax returns using Forms P.N.D. 90/91. Check the final submission date and get guidance on how to file taxes online.
On 30 March 2026, reports stated that all individuals with income in 2025—including entrepreneurs, online vendors, YouTubers, and influencers—should not forget to submit their personal income tax returns using Forms P.N.D. 90/91.
The schedule for filing personal income tax returns for the 2025 tax year (to be filed in 2026) is as follows.
Steps to file taxes online in 2026 (for the 2025 tax year).
Currently, tax filing is easy through the Revenue Department’s e-Filing system, following these steps.
1. Go to the website:Revenue DepartmentSelect online filing.
2. Login: use your national ID number and password (reset available via phone if forgotten).
3. Verify information: My Tax Account automatically displays some income and deductions submitted to the system, such as social security and home loan interest.
4. Enter additional information: input other income and prepared deductions like donations or investment fund contributions.
5. Review and confirm: the system immediately calculates whether you owe additional tax or are due a refund.
Taxpayers owing 3,000 baht or more can request installment payments in three parts. However, failure to file on time means paying the tax plus a 1.5% monthly surcharge (or fraction of a month) and fines.
Penalties for evading filing or providing false information include: 1. Failure to file or pay by deadline results in a fine up to 2,000 baht plus 1.5% monthly surcharge; 2. Intentional tax evasion may lead to imprisonment up to 1 year, fines up to 200,000 baht, or both; 3. Providing false information can result in imprisonment from 3 months to 7 years and fines between 2,000 and 200,000 baht.
Everyone with regular income must file tax returns with the Revenue Department. Failure to do so may lead to criminal penalties. Citizens are warned to beware of scammers sending emails pretending to be from the Revenue Department offering tax deductions, asking to confirm credentials by entering usernames and passwords or personal information to steal data. Please do not trust, click links, or provide personal details.