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Tax submission forms in Thailand.

tax submission forms in thailand
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:

FormPurposeFrequency
PND 1Used when the company has withheld tax from the salary of the staffMonthly
PND 1 KorSummary of all personal withholding tax filed with the government, including the director’s, employees’ salary details and taxes paid throughout the yearAnnually
PND 2Tax form used for the withholding of tax paid on dividendsMonthly
PND 3 & PND 53Tax form used when the company has withheld tax for services, rental, hiring freelancers, transportation, insurance, management fee and consultingMonthly
PND 54Used 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:

FormPurposeFrequency
PND 50Annual 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 51Midyear 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:

FormPurposeFrequency
PND 90Personal income tax return for income earners in general cases, including income from property rent and investing in the stock exchangeAnnually
PND 91Personal income tax return form for taxpayers who receive income under section 40 (1) of the Revenue CodeAnnually
PND 93For submitting personal income tax return in advance before the original tax return submission deadlineAnnually
PND 94Biannual personal income tax return form for taxpayers under section 40 (5) (6) (7) (8) of the Revenue CodeBiannually
PND 95For employment income earned from a regional headquarter, international headquarter or international trading company in Thailand which provides reduced tax ratesAnnually

Learn more about personal income tax.

Value-added tax (VAT)

Tax forms for VAT tax are:

  • PP 30
  • PP 36
FormPurposeFrequency
PP 30Tax 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 36VAT 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:

FormPurposeFrequency
PT 40Specific income tax returnMonthly

Learn more about specific business tax.


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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.

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