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Acclime helps you set up, manage & advance your business in Thailand and beyond.
In this guide, we provide an overview of the different tax submission forms that businesses may need to file, including the value-added tax (VAT) return, withholding tax return, and corporate income tax return.
We outline the key information required for each form and the submission frequency so that you can ensure your business stays compliant with Thai tax laws. Whether you are a first-time business owner or an international business operating in Thailand, this guide will help you navigate the tax submission process in Thailand with confidence.
The taxes in Thailand that you are required to file and submit regularly include:
- Withholding tax
- Corporate income tax
- Personal income tax
- Value-added tax (VAT)
- Specific business tax
Withholding tax
Tax forms for withholding tax include:
| Form | Purpose | Frequency |
| PND 1 | Used when the company has withheld tax from the salary of the staff | Monthly |
| PND 1 Kor | Summary of all personal withholding tax filed with the government, including the director’s, employees’ salary details and taxes paid throughout the year | Annually |
| PND 2 | Tax form used for the withholding of tax paid on dividends | Monthly |
| PND 3 & PND 53 | Tax form used when the company has withheld tax for services, rental, hiring freelancers, transportation, insurance, management fee and consulting | Monthly |
| PND 54 | Used for a company that has withheld tax from a company or juristic partnership incorporated under foreign laws and not carrying on business in Thailand, but receiving assessable income from commission, fee of goodwill, dividends, share of profits or any other gain derived which is paid from or in Thailand. | Monthly |
Learn more about withholding tax.
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Corporate income tax
Tax forms for corporate income tax are:
| Form | Purpose | Frequency |
| PND 50 | Annual corporate income tax return form for companies or juristic partnerships. Must be submitted to the Revenue Department within 150 from the end of the accounting period. | Annually |
| PND 51 | Midyear corporate income tax return form for companies or juristic partnerships. Must be submitted to the Revenue Department within two months from the half of the accounting period. | Biannually |
Learn more about corporate income tax.
Personal income tax
Tax forms for personal income tax are:
| Form | Purpose | Frequency |
| PND 90 | Personal income tax return for income earners in general cases, including income from property rent and investing in the stock exchange | Annually |
| PND 91 | Personal income tax return form for taxpayers who receive income under section 40 (1) of the Revenue Code | Annually |
| PND 93 | For submitting personal income tax return in advance before the original tax return submission deadline | Annually |
| PND 94 | Biannual personal income tax return form for taxpayers under section 40 (5) (6) (7) (8) of the Revenue Code | Biannually |
| PND 95 | For employment income earned from a regional headquarter, international headquarter or international trading company in Thailand which provides reduced tax rates | Annually |
Learn more about personal income tax.
Value-added tax (VAT)
Tax forms for VAT tax are:
- PP 30
- PP 36
| Form | Purpose | Frequency |
| PP 30 | Tax return for VAT registrants who are subject to calculate tax by offsetting output tax by input tax. In the case that there is no VAT incurred for the month, the company must still submit a blank VAT form with zero tax to comply with the Thai taxation law. It must be submitted within 15 days of the following month. | Monthly |
| PP 36 | VAT form for services used in Thailand supplied by foreign service providers. It must be submitted within seven days of the following month. | Monthly |
Learn more about value added tax.
Specific business tax
Tax form for specific business tax is:
| Form | Purpose | Frequency |
| PT 40 | Specific income tax return | Monthly |
Learn more about specific business tax.
Related guides
-
Accounting in Thailand: Introduction - Taxation in Thailand: Introduction
- Withholding tax in Thailand
- Personal income tax on Thai vs foreign sourced income
- Value added tax (VAT) in Thailand
About Acclime.
Acclime is Asia’s premier tech-enabled professional services firm. We provide formation, accounting, tax, HR and advisory services, focusing on delivering high-quality outsourcing and consulting services to our local and international clients in Thailand and beyond.
