Blog · Thailand
PND 90 vs PND 94: Thailand's Two Tax Filings Explained for Freelancers
Thailand requires two tax filings per year for freelancers. Here's what PND 94 and PND 90 are, when to file, and how to avoid common mistakes.
Unlike many countries that require just one annual tax return, Thailand has two filing deadlines for self-employed individuals and freelancers: PND 94 (mid-year) and PND 90 (annual). Understanding both is essential for compliance.
PND 94 — Mid-Year Filing
PND 94 covers income from January to June of the current tax year. It's essentially a half-year estimate of your annual tax liability.
| Details | Info |
|---|---|
| Covers | January – June income |
| Deadline | End of September |
| Who files | Anyone with assessable income (Section 40(5)-(8)) |
| How to file | Online at efiling.rd.go.th |
For the mid-year filing, you estimate your full-year income and calculate tax based on half of that amount. You then pay the resulting tax by the September deadline.
PND 90 — Annual Filing
PND 90 is your final annual tax return covering the entire tax year (January – December).
| Details | Info |
|---|---|
| Covers | January – December (full year) |
| Deadline | End of March (following year) |
| Credit for PND 94 | Yes — tax paid on PND 94 is deducted from final liability |
| Refund possible | Yes, if you overpaid via PND 94 or withholding tax |
On your PND 90, you report your actual full-year income, claim all deductions and allowances, and calculate your final tax. Any tax you paid through PND 94 or withholding tax is credited against the total.
How They Work Together: Example
A freelance web developer in Bangkok earns THB 800,000 for the full year:
- PND 94 (mid-year): Assume half-year income of THB 400,000. After deductions (50% standard = THB 100,000 capped + personal allowance THB 60,000), net taxable = THB 240,000. Tax = 5% on THB 90,000 = THB 4,500.
- PND 90 (annual): Full income THB 800,000. After deductions (THB 100,000 + THB 60,000), net taxable = THB 640,000. Tax = 0 on 150K + 5% on 150K (7,500) + 10% on 100K (10,000) + 15% on 240K (36,000) = THB 53,500.
- Final payment: THB 53,500 – THB 4,500 (PND 94) = THB 49,000 due at PND 90 filing.
Common Mistakes
- Skipping PND 94: Many foreigners and new freelancers don't know about the mid-year filing. Penalties and surcharges apply for late filing.
- Double-paying tax: Some people forget to credit PND 94 payments on their PND 90. Always claim the credit.
- Missing the March deadline: The PND 90 deadline is strict. File online to avoid queuing at the Revenue Department.
- Not claiming all deductions: Both filings allow the 50% standard deduction and personal allowances. Make sure you claim everything you're entitled to.
Filing Online
Both PND 94 and PND 90 can be filed online through the Revenue Department's e-Filing system at efiling.rd.go.th. You'll need your taxpayer ID (13-digit ID number for Thai nationals, or tax ID for foreigners with a TIN).
For foreigners, you may need to visit the Revenue Department in person first to get your TIN and set up online access.
Want to calculate your taxes? Try our Thailand tax calculator or freelance tax rates guide.