The 2026 tax filing process involves summarizing all income earned during the 2025 tax year (1 Jan - 31 Dec 2025) to calculate and report to the Revenue Department. The following is an easy-to-understand summary of the details.
Paper filing: from 1 January to 31 March 2026 (submissions accepted at local Revenue offices).
Online filing (e-Filing): from 1 January to 8 April 2026 (8 days extension compared to paper filing).
By law, individuals with income meeting the threshold "must file a return" even if no tax is due, categorized by "status" and "income sources" as follows:
Minimum income thresholds for filing (for singles):
If only salary income (Section 40(1)): must file if income exceeds 120,000 THB per year.
If other income types or salary combined with other income: must file if total income exceeds 60,000 THB per year.
Form PND 91: for individuals with salary income only.
Form PND 90: for those with other income included (e.g., freelance work, online sales, rental income, dividends).
The thresholds for "filing taxes" and "paying taxes" differ:
Income below 10,000 THB/month (120,000 THB/year): no filing and no tax payment required.
Income between 10,001 - 26,583 THB/month: must file, but no tax payment required (after deducting expenses and personal allowances, net income does not exceed 150,000 THB, which is tax-exempt).
Income exceeding 26,583 THB/month: must file and may owe tax (depending on other deductions like life insurance, children, or mortgage interest which can reduce or eliminate tax liability).
You can file yourself through the Revenue Department's website as follows:
Visit the website: go to efiling.rd.go.th
Log in: use your 13-digit national ID and password (first-time users must register).
Review information: the current system's My Tax Account automatically pulls some salary data and deductions (e.g., social security, parental support) for your review.
Enter income: input all income as per your Form 50 from your employer.
Enter deductions: provide additional eligible deduction information.
Check tax amount: the system instantly calculates whether you "owe additional tax" or "will receive a refund."
Confirm filing: submit and print the document for your records.
Withholding Tax Certificate (Form 50): essential as it details income and tax withheld during the year.
Deduction documents: such as life insurance receipts, mortgage interest statements, and information about children or parents.