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PND 90 (ภ.ง.ด.90, written P.N.D. 90 in English) is Thailand's annual personal income tax return for income beyond a salary: rent, a business, or — for a tax resident — foreign income brought into Thailand. If your only income is wages from one or more Thai employers, you file the simpler PND 91 instead (Revenue Department).
Who files PND 90
You file PND 90 if you have rental income, business income, or other income beyond employment; whether you must file, and above what amount, depends on the type and size of that income, and the Revenue Department sets the thresholds. Taxable foreign income remitted into Thailand — for example dividends — can also bring PND 90 into play once the conditions below are met. Bringing savings into the country by itself does not automatically mean you owe tax; what matters is the source of the funds, when the income was earned, and whether you were a Thai tax resident in the year it was earned. For a foreign pension, check the applicable filing threshold and whether PND 90 or PND 91 is required with the Revenue Department, especially if it is your only income.
That rule applies to taxable foreign income earned from 1 January 2024, in a year when you were a Thai tax resident (180 days or more in that calendar year), once you remit it — subject to the exemptions that apply. We cover how the 180-day count works in Thailand tax residency: the 180-day rule explained, and which foreign income is taxable, and from when, in Thailand foreign income tax.
You also need a Thai tax ID (TIN) to file at all — a separate 13-digit number, unrelated to your visa. Holding one does not make you a tax resident.
How it differs from PND 91
| Form | Whose income |
|---|---|
| PND 90 | Income beyond employment: rent, a business, or a mix of these with a salary |
| PND 91 | Employment income only — salary from one or more employers |
What to check before filing
- Whether you hold a Thai Tax ID. You cannot file without one.
- Which foreign transfers you made this year, and when that money was earned — this decides what belongs in the return.
- The deadline: 31 March of the following year on paper, a little later for e-filing. The Revenue Department announces the exact dates each year.
If you're not sure which form applies, or how a pension or a savings transfer should be treated, our lawyers can review your income for the year and tell you whether PND 90 applies to you. We suggest sorting foreign transfers into money earned before 1 January 2024 and money earned from that date before you file — it makes the calculation far simpler. Our team can prepare and file your Thai tax return; we agree the cost upfront and reply to enquiries within 24 hours.
