If you’re earning non-employment income in Thailand or transferred overseas rental income between January and June 2025, filing the PND94 form is a key part of staying compliant with Thai tax laws. Whether you’re a freelancer, landlord or small business owner, this step-by-step guide will help you understand the requirements, deadlines and process for half-year tax filing in 2025.
What Is PND94?
PND94 is a half-year tax return used to report certain types of income earned during the first six months of the year. Unlike PND90 or PND91, which cover your full-year tax return, PND94 focuses on non-employment income and helps calculate tax credits for your final return.
Income Types Covered
PND94 applies to income under Sections 40(5) to 40(8) of the Thai Revenue Code:
- Section 40(5) – Rental income (e.g. letting out a condo or vehicle) *This also relates to rental income remitted (transferred) to Thailand from overseas*
- Section 40(6) – Income from liberal professions (e.g. lawyers, doctors, architects)
- Section 40(7) – Contractor income (e.g. construction services)
- Section 40(8) – Other income (e.g. online trading goods, agriculture, pet grooming)
What’s Not Included
Employment income, pensions and capital gains are excluded. These fall under different sections and are filed with your full-year return, not PND94.
Who Needs to File PND94 in 2025?
You need to file if your income from Sections 40(5) to 40(8) exceeds:
- THB 60,000 – for single filers
- THB 120,000 – for married couples filing jointly
Common Filers
- Landlords – including expats renting out Thai property or transferring overseas property rental income into Thailand
- Contractors – supplying services or materials
- Small Business Owners – including those running online shops
Do You Need to Be a Tax Resident?
You don’t always need to be a tax resident in Thailand to have a filing obligation. For overseas rental income, the key factor is whether you are present in Thailand for 180 days or more in a calendar year, in which case you are considered a Thai tax resident and must file if you remit that income to Thailand. However, for Thai-sourced income, tax filing obligations apply regardless of how many days you spend in the country. Even if you are not a tax resident, if you earn domestic income in any of the categories listed under PND94, you are still required to file.
Filing Deadline and How to File
Key Deadline
The filing deadline for the 2025 PND94 is 30 September 2025, covering income from January to June 2025.
Filing Options
- Self-Filing – Download the PND94 form and file online or in person
- Expat Tax Filing Service – Assisted Filing – Let us take care of everything with our Assisted Expat Tax Filing Service. For THB 14,000, we handle both your PND94 half-year return and your year-end PND90 tax filing, giving you peace of mind, accurate reporting and full support throughout the process.
How Tax Is Calculated
The income you report in PND94 contributes to your year-end tax credit calculations, so any tax paid is credited against your end of year tax return.
Example:
If you earned THB 210,000 from renting a condo in the first 6 months of the year:
- Apply the standard deduction (typically 30% for rental income)
- Report the net taxable income
- No tax would be due in this example but it is a legal requirement to file. If you had a higher amount of income, then any tax paid through PND94 is credited when you file your annual PND90 end of year return
What is required to file?
- Rental contracts / agreements
- Invoices
- Bank statements
- Other documentation proving your income
What Happens If You File Late?
Late filing can lead to:
- Surcharges – 1.5% per month on any unpaid tax
- Fines – From THB 200 to THB 2,000 depending on how late you file
- Manual Filing – Late returns must be submitted in person at the Revenue Department office
Filing on time ensures you avoid penalties and keeps your annual tax credits accurate.
What’s New for 2025?
As of June 2025, no major changes directly affect PND94. However, new tax rules introduced in 2024 are bringing more scrutiny to foreign-sourced income for Thai tax residents. If you earn this type of income, keep an eye on announcements from the Revenue Department.
Where to Get Help
- Revenue Department Website – for forms and official guidance
- Professional Tax Help – services like our Assisted Expat Tax Filing are ideal for expats with multiple income types or more complex situations
Final Thoughts
Filing your PND94 correctly and on time is essential if you’re earning non-employment income in Thailand, or remitting rental income from overseas. With the 30 September deadline approaching, now is the time to check your income, organise your documents and decide how you’ll file. Taking action today helps you avoid penalties and makes your annual tax return easier later on.
Need to file a PND94?
You can sign up now for our Assisted Expat Tax Filing Service—we’ll handle both your half-year and full-year returns for one flat fee.
Not sure if you need to file?
Book a free 15-minute consultation with our team. We’ll review your situation and help you understand your obligations with no pressure to commit.
