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PND 91 (ภ.ง.ด.91, "P.N.D. 91") is Thailand's annual personal income tax return for someone whose only income for the year is employment income. It covers one calendar year: the paper deadline is usually 31 March of the following year, and online filing runs about a week longer, with the Revenue Department confirming the exact dates each year. If you had assessable income of another declarable category — rent or business profit, for example — you file PND 90 instead. A remittance from abroad is not automatically a separate income category: its own origin and tax treatment need checking first.
Who files PND 91
PND 91 is for an employee whose only assessable income for the year is employment income, once a return is actually required under the Revenue Department's thresholds and tests. To file any Thai return you first need a Thai tax ID: under the Revenue Department's Tax Identification Number guidance, a foreigner without a 13-digit civil-registration number applies on form L.P. 10.1 at any Area Revenue Office, within 60 days of first earning assessable income (on the civil-registration number itself, see the Revenue Department's explanatory notice). Having a tax ID does not make you a tax resident — residency depends only on the 180-day count for the calendar year (Revenue Code, section 41), which we explain in our guide to the 180-day rule and Thai tax residency.
A note for retirees: a foreign pension brought into Thailand is a remittance of foreign income, and which category it falls under, and so which form fits it, needs checking on its own facts — we found no single published rule that covers every case. See our guide to Thailand's tax on foreign income for how such remittances are taxed, and ask us or the Revenue Department before you file.
How it differs from PND 90
| Return | Whose income | Examples |
|---|---|---|
| PND 91 | Employment only | Salary from one Thai employer |
| PND 90 | Income other than employment income | Rent, business profit, and other declarable income |
The choice between the two forms turns on the type of income you had during the year, not the amount. Having declarable income of another category during the year — rental income, for example — moves you from PND 91 to PND 90 for that year. A remittance from abroad does not decide this by itself: its tax treatment depends on where the money came from.
What to check before filing
Before you file, start with four questions: did you have any declarable income of another category during the year; separately, did you remit money from abroad, which needs its own check of source and tax treatment; do you already have a Thai tax ID; which deductions apply to you — 50% of employment income up to THB 100,000 (Revenue Department), plus the THB 60,000 personal allowance (Revenue Department); and which deadline is yours, since paper and e-filing dates differ and the Revenue Department sets them year by year. Filing late adds a monthly surcharge on the tax due and a possible fine, and tax of THB 3,000 or more can usually be paid in instalments; ask the Revenue Department for the current terms.
As a typical example, an expatriate engineer on a Thai employment contract, with no other income during the year, would use PND 91 and claim the employment deductions above.
If you are not sure which form fits your situation, send us the details of your year's income. Our lawyers will look at what you were paid and where it came from, and prepare your PND 90 or PND 91 filing.
