Thailand personal income tax 2025 for expats and Thai employees: PND 90 and PND 91, PND 94, payroll withholding PND 1, and the 8 day e filing window

gentlelawlawfirm
Nov 10, 2025
5 min read

Introduction

If you employ staff or relocate managers into Thailand, getting Thailand personal income tax 2025 right means controlling four things. Know the progressive rates, file PND 90 or PND 91 on time, meet the half year PND 94 where required, and run payroll withholding through PND 1 with Social Security. Individuals file the annual return by 31 March for paper filing, and the Thai Revenue Department grants an 8 day extension for e filing, so most years the online due date falls on or about 8 April.

Legal backbone you can cite

Rates and brackets. Thailand uses progressive rates up to 35 percent on net taxable income after expenses and allowances. Current brackets are 0, 5, 10, 15, 20, 25, 30, and 35 percent.
Annual returns. Individuals with only employment income use PND 91. Individuals with other income use PND 90. Filing is due by 31 March following the tax year, with the 8 day e filing window widely applied in practice.
Half year. Individuals with certain business or professional income must file PND 94 by 30 September for the first half year, or 8 October if e filed.
Residency. A person present in Thailand for 180 days or more in a calendar year is treated as a tax resident.
Foreign sourced income remittance rule. From 1 January 2024, foreign sourced income of a Thai tax resident is taxable in the year it is brought into Thailand. Income earned before 1 January 2024 is carved out by a later instruction. The Revenue Department’s 2024 guide for foreigners and DI Por. 161/2566 with DI Por. 162/2566 confirm the framework.
Payroll withholding and forms. Employers must withhold monthly and file PND 1 and its attachment schedules such as PND 1 Kor, with standard due dates day 7 on paper or day 15 online under the TRD 8 day policy.
Social Security. Standard employee and employer contributions are 5 percent of wages up to THB 750 per month each. Temporary reductions ran through March 2025, then normal rates resumed.

Thailand personal income tax 2025 checklist

1) Confirm resident or non resident status

Resident equals at least 180 days in Thailand in the calendar year. Residents are taxed on Thai sourced income and on foreign sourced income remitted into Thailand in the year of remittance under the 2024 rule.
Non residents are taxed on Thai sourced income only, including employment exercised in Thailand even if paid offshore. Document day counts and travel.

2) Map each person to the correct return

PND 91 for employment only.
PND 90 for those with additional income types. Use TRD’s English guides and allowances attachment for the relevant tax year.

3) Calendar annual and half year due dates

Year end PND 90 or PND 91 by 31 March, or 8 April if e filed under the current 8 day policy.
Half year PND 94 by 30 September, or 8 October if e filed. Control these with payroll and year end checklists.

4) Run monthly payroll withholding and PND 1

Withhold PIT each month, file PND 1 and attachments, and issue annual withholding certificates to employees. Paper due day 7 of the following month or day 15 if e filed under the 8 day extension. Align your payroll calendar and cash forecast accordingly.

5) Apply Social Security correctly

Contribute 5 percent for employees and 5 percent for the employer up to THB 750 per month each under Section 33. Note that the temporary reduction to 3 percent during Oct 2024 to Mar 2025 ended and standard rates apply again.

6) Handle foreign sourced income remittance safely

If the employee is a Thai tax resident, foreign sourced income is taxed when remitted into Thailand from 1 January 2024 onward. Income earned before 2024 is excluded from the new interpretation by DI Por. 162/2566. Keep evidence for bank remittances, year derived, and foreign tax credits under applicable DTAs.

7) Build the employee tax pack

Maintain employment contracts, payroll reports, PND 1 filings, Social Security submissions, withholding certificates, and proofs of allowances and deductions using the TRD allowances attachment for the tax year. This supports PND 90 or PND 91 and any refund claim.

Worked scenarios

Scenario A: US expat arrives on 1 February and stays all year

Status: Resident due to more than 180 days.
Returns: PND 91 if only employment income. File by 31 March or by 8 April if e filed. Employer withholds via PND 1 monthly. Social Security applies unless exempt by law. Foreign salary paid offshore but for Thai duties remains taxable in Thailand and must be included.

Scenario B: Thai resident with foreign dividends remitted in July 2025

Rule: Foreign sourced income remitted in 2025 is taxable in 2025 under DI Por. 161/2566. If the dividends were earned before 1 January 2024, DI Por. 162/2566 excludes them from the new interpretation. Keep remittance records and foreign tax credit documents.

Scenario C: Consultant with business income

Half year: Files PND 94 by 30 September or 8 October if e filed, then PND 90 by 31 March or 8 April. Uses the allowances attachment for deduction eligibility.

FAQs

What are the personal income tax brackets for Thailand personal income tax 2025Progressive rates up to 35 percent. Current brackets run from 0 percent to 35 percent on slices of net income after deductions and allowances.

What are the annual filing deadlines for PND 90 and PND 9131 March on paper and usually 8 April if e filed under the TRD 8 day policy. Verify each year’s TRD notice.

Do I need to file PND 94If you have qualified business or professional income in the first six months, yes. Due 30 September or 8 October if e filed.

How does the foreign sourced income rule work now For Thai tax residents, foreign sourced income remitted into Thailand on or after 1 January 2024 is taxable in the year of remittance. A later instruction states income earned before 2024 is not captured by the new interpretation.

What about monthly payroll and certificates Employers withhold and file PND 1 monthly and issue annual withholding certificates to employees. Use TRD forms and attachments such as PND 1 Kor. Due day 7 paper or day 15 online.

What Social Security rate applies in 2025The standard 5 percent employee and 5 percent employer rates capped at THB 750 per month apply after temporary reductions ended in March 2025.

How GENTLE LAW IBL executes and de risks Thailand personal income tax 2025

Payroll and filings We align payroll withholding, PND 1 filing dates, and Social Security with your pay cycles, using the day 15 e filing window where allowed.
Employee returns and refunds We prepare PND 90 or PND 91 with the official allowance attachment and manage refund claims.
Expat and remittance advice We document 180 day residency, apply the foreign sourced income remittance rule, and attach DTA credit evidence when relevant.

Call to action

If you want a clean, audit ready program for Thailand personal income tax 2025, GENTLE LAW IBL can run payroll withholding, prepare PND 1, and file PND 90, PND 91, and PND 94 while managing residency and foreign income remittances.