Do you meet the following criteria?
WHO HAS TO FILE ภ.ง.ด.90?
The following persons/entities are subject to personal income tax in Thailand:
1. An individual
2. A non-registered ordinary partnership
3. A non-juristic body of persons/group of persons
4. A deceased
5. An undivided estate
6. A Community Enterprise group of persons which is a non-registered ordinary partnership or a non-
juristic body of persons registered under Community Enterprise Promotion Act B.E.2548
Additionally, taxpayers can be categorized as “residents of Thailand” and “non-residents of Thailand”
for tax purposes as follows:
1. Residents of Thailand
If you stay in Thailand for the total of at least 180 days in the tax year, you are considered a “resident
of Thailand” for tax purposes. You have to file a return on the income that you received if you meet
one of the following conditions:
(1) Your total income exceeded 60,000 baht in the tax year.
(2) You were married and your income combined with that of your spouse exceeded 120,000 baht
in the tax year.
(3) You are a Community Enterprise, which is a non-registered ordinary partnership or a non-juristic
body of persons registered and received a Certificate of Registration from the Department of
Agricultural Extension, with the total income exceeding 1,800,000 baht in the tax year, or with the
total income exceeding 60,000 baht in the tax year, but not more than 1,800,000 baht with an
exemption from income tax under rules and conditions prescribed by the Director-General.
2. Non-residents of Thailand
If you stayed in Thailand for less than 180 days in the tax year, you were a non-resident of Thailand for
tax purposes. If you derived any income which is subject to Thai personal income tax and you meet the
conditions stated in 1., you are required to file this form.
No. 3 item 6.
If you receive one or more of the following incomes, specify the type of incomes you received
and enter the sum on line “Others”.
▪ bonus you received as a shareholder or partner of a company or juristic partnership
▪ a decrease of capital holdings in a company or juristic partnership for the amount not
exceeding profits and reserves
▪ an increase of capital holdings in a company or juristic partnership for the amount
determined from profits and reserves
▪ a benefit for the amount which exceeds capital received from amalgamation, acquisition
or dissolution of a company or juristic partnership
▪ gains received from transfer of partnership holdings investment units or shares,
debentures, bonds, or bills or debt instruments issued by a company or juristic partnership
or by any other juristic person
▪ Share of profits or dividends, after withholding tax, paid out under the law governing
petroleum income tax
▪ Share of profits or other similar benefits received from holding or possessing digital tokens