This page was updated in June 2026.
In Thailand, PND94 is a half-year personal income tax return used to report certain types of income earned during the first six months of the tax year, from January to June.
For many expats, PND94 becomes relevant if they receive non-employment income, such as rental income, freelance income, contractor income or income from running a business.
It may also be relevant where a Thai tax resident remits overseas rental income into Thailand.
This guide explains who may need to file PND94, what income is included, what is not included, the filing deadline and what to do if you are unsure about your position.
What is PND94?
PND94 is a mid-year Thai Personal Income Tax return.
It is different from the annual PND90 or PND91 return, which is filed after the end of the tax year. PND94 only covers certain types of income earned during the first half of the year.
Any tax paid through PND94 is credited against your annual Thai Personal Income Tax position when you file your full-year return.
Who needs to file PND94?
You may need to file PND94 if you receive income under Sections 40(5) to 40(8) of the Thai Revenue Code.
These sections generally cover non-employment income, including rental income, income from liberal professions, contractor income and business income.
You should check whether PND94 applies if your first-half income from these categories exceeds:
THB 60,000 for single filers
THB 120,000 for married couples filing jointly, where the marriage existed throughout the relevant tax period
This is especially important for expats who have income from Thai property, freelance work, consultancy, contractor work, business activity or certain overseas rental income remitted into Thailand.
What income is reported on PND94?
PND94 applies to income under Sections 40(5) to 40(8) of the Thai Revenue Code.
Section 40(5): Rental income
This includes income from renting out property, such as a house, condo, land or vehicle.
For expats, this may include:
- Renting out a condo in Thailand
- Renting out a house in Thailand
- Receiving rental income from Thai property
- Remitting overseas rental income to Thailand, where Thai tax residency applies
Section 40(6): Income from liberal professions
This includes income from certain independent professions requiring specialist expertise.
Examples include:
- Lawyers
- Doctors
- Accountants
- Architects
- Other independent professional services
For expats, this may apply where you provide professional services independently rather than as an employee.
Section 40(7): Contractor income
This includes income from work contracts where the contractor provides key materials as well as labour or tools.
Examples may include construction work, interior design work or other contractor arrangements.
Section 40(8): Other income
This is a broad category covering income from business, commerce, agriculture, industry, transport or other activities not covered by earlier income categories.
Examples include:
- Running an online shop
- Selling goods through platforms such as Lazada or Shopee
- Operating a small business
- Running a pet grooming business
- Photography or other commercial services
Certain gains from selling immovable property may also fall under Section 40(8), depending on the facts. This is one reason why property-related income should be checked carefully before filing.
What is not reported on PND94?
Not all income is reported through PND94.
The following types of income are usually dealt with through the annual tax return instead:
Employment income
Regular salary or employment income is generally reported through PND91 or PND90 at the end of the tax year.
Pension income
Pension income is not reported through PND94.
Most capital gains
Most capital gains are usually handled through the annual PND90 return rather than PND94. However, property-related gains can be more complex, especially where immovable property was acquired or sold for profit-making purposes.
This is why it is important to understand both the type of income you receive and the correct filing route.
Do expats need to be Thai tax residents to file PND94?
Not always.
For Thai-sourced income, a filing obligation can apply even if you are not Thai tax resident. For example, if you earn rental income from property in Thailand, that income may need to be reported regardless of how many days you spend in the country.
Foreign-sourced income is different.
If you are in Thailand for 180 days or more in a calendar year, you are generally considered a Thai tax resident. Thai tax residents are taxable on Thai-sourced income and on foreign-sourced income that is brought into Thailand.
For foreign-sourced income, two important points matter:
- Foreign income earned before 1 January 2024 is not subject to Thai tax when remitted into Thailand under the Revenue Department’s clarification.
- Foreign income earned in a year when you were not Thai tax resident is generally outside the scope of Thai tax, even if remitted later.
This means overseas rental income may become relevant for PND94 if you were Thai tax resident in the year the income was earned and that income is brought into Thailand.
If you are unsure how the foreign income rules apply to you, read our guide to assessable foreign-sourced income in Thailand or book a free support call with our team.
Common Expat Examples
Renting out a condo in Thailand
An expat owns a condo in Thailand and rents it out to tenants.
This rental income falls under Section 40(5) and may need to be reported through PND94.
Remitting overseas rental income to Thailand
An expat is Thai tax resident and transfers overseas rental income into Thailand.
This may create a Thai filing requirement, depending on the year the income was earned, the person’s tax residency position, the timing of the remittance. Any tax already paid overseas may reduce the Thai tax due, but does not remove the filing requirement.
Working as a freelance consultant
An expat provides independent consultancy services in Thailand.
This income may fall under Section 40(6) or another relevant category, depending on the nature of the work.
Working as an individual contractor
An expat carries out contractor work and provides materials as part of the service.
This may fall under Section 40(7) and may need to be reported through PND94.
Running a small business or online shop
An expat runs a small business, sells goods online or operates a commercial activity in Thailand.
This income may fall under Section 40(8).
When is the PND94 filing deadline?
The standard PND94 paper filing deadline is 30 September each year.
This covers relevant income earned from January to June of the same tax year.
Where the current e-filing extension applies, the electronic filing deadline is 8 October.
You should always check the current Revenue Department notification or ask your tax adviser before relying on an e-filing extension.
How PND94 tax is calculated
PND94 is part of your overall Thai Personal Income Tax position.
You report the relevant income earned during the first six months of the year. Deductions and allowances are then applied to calculate the tax due.
However, there are some important mid-year filing mechanics to understand.
Half-rate allowances
For PND94, personal allowances are generally applied at half the annual rate.
For example, the annual personal allowance is THB 60,000, but the PND94 personal allowance is generally THB 30,000.
This is a common point of confusion because PND94 is a half-year return, not a full-year return.
Rental income deductions
Rental income under Section 40(5) may qualify for deductions.
In many cases, landlords can use a standard deduction, commonly 30% for rental income from buildings, or claim actual expenses where properly supported.
The right approach depends on the type of property, the available records and the taxpayer’s overall position.
Business and other income deductions
Income under Section 40(8), such as business or commercial income, may also qualify for deductions.
The available deduction depends on the type of activity and whether the taxpayer is using a standard deduction or claiming actual expenses.
Good records are important, especially where actual expenses are being claimed.
Minimum tax rule
For certain income, tax may be calculated using the greater of:
- The normal progressive tax calculation after deductions and allowances
- A minimum tax calculation based on 0.5% of gross assessable income
This rule can be relevant where gross income is high but deductions or expenses significantly reduce the taxable amount.
Where the 0.5% minimum tax calculation produces tax of THB 5,000 or less, the minimum tax is waived and the normal progressive calculation applies.
Withholding tax credits
Some income may already have had Thai withholding tax deducted.
For example, if a company rents a condo from an individual landlord, withholding tax may have been deducted from the rental payment.
Withholding tax can usually be credited against the tax due, so you should keep any withholding tax certificates and supporting documents.
Foreign tax credits and overseas rental income
If overseas rental income has already been taxed in another country, a double tax agreement or foreign tax credit position may need to be considered.
This is usually handled as part of the wider annual tax filing position, but the records should be kept from the start.
What documents are needed to file PND94?
The documents required will depend on your income type.
Common documents may include:
- Rental contracts or tenancy agreements
- Invoices
- Bank statements
- Proof of income received
- Records of expenses
- Withholding tax certificates
- Remittance records, where overseas income has been transferred to Thailand
- Foreign tax documents, where overseas income has already been taxed abroad
- Any supporting documents showing the source and timing of funds
Good records are important because PND94 is not just about filing a form. You also need to be able to support the income, deductions, credits and tax position you report.
What happens if you file PND94 late?
Late filing can lead to additional costs and extra administration.
Possible consequences include:
- A surcharge of 1.5% per month on unpaid tax
- A late filing fine of up to THB 2,000
- The need to file manually at the Revenue Department
- More complicated year-end tax filing
Filing on time helps you avoid unnecessary penalties and keeps your annual tax position easier to manage.
Can you file PND94 yourself?
Yes. If your situation is simple and you are confident about the income category, deductions, documents and filing process, you can file PND94 yourself through the Thai Revenue Department.
To file, you will usually need a Thai Tax Identification Number and access to the Revenue Department’s filing system. The form and filing process are primarily in Thai.
Many expats prefer to get support because the position can become more complicated where there is overseas rental income, mixed income sources, remittances, withholding tax, unclear records or uncertainty over Thai tax residency.
What about LTR visa holders?
Some Long-Term Resident visa holders may benefit from specific Thai tax exemptions on foreign income remitted into Thailand.
If you hold an LTR visa, you should check whether your visa category gives you any special tax treatment before filing.
Need help filing PND94?
If you need to file a PND94 half-year return, Expat Tax Thailand can help prepare and file your return as part of our Assisted Tax Filing Service.
This service can support your PND94 half-year return and your full-year PND90 return, helping you stay compliant and avoid unnecessary filing mistakes.
Not sure whether you need to file?
Many expats are unsure whether PND94 applies to them.
This is especially common where income comes from overseas property, freelance work, consultancy, Thai rental property, online business activity or mixed sources.
Book a free support call with our team and we will help you understand whether PND94 may apply to your situation.
