Introduction to Personal Income Tax in Thailand

[OJAS]

8 hours ago, Mutt Daeng said:

I'm obviously missing something here, or having a senior moment. As far as I can tell, there is no reference to the 65+ 190K discount on form PND90 or on the AED attachment. It's only mentioned on the PND91. Can you clarify please @OJAS ?

 

It's covered by the first 3 items under the "Assessable Income Under Section 40 (1) (2)" heading of the Income Exemption Entitlement Form which you'll also need to complete if you're using the PND90. The balance figure in item 3 (which includes the 190k discount) is then carried over to item 1 under the "Assessable Income Under Section 40 (1) (2)" heading of the PND90.

 

EDIT: I see that what I've said is more or less the same as what @oldcpu has already said. It's certainly consistent with the way my local revenue office dealt with my return last Tuesday.

[Mutt Daeng]

4 hours ago, OJAS said:

 

It's covered by the first 3 items under the "Assessable Income Under Section 40 (1) (2)" heading of the Income Exemption Entitlement Form which you'll also need to complete if you're using the PND90. The balance figure in item 3 (which includes the 190k discount) is then carried over to item 1 under the "Assessable Income Under Section 40 (1) (2)" heading of the PND90.

 

EDIT: I see that what I've said is more or less the same as what @oldcpu has already said. It's certainly consistent with the way my local revenue office dealt with my return last Tuesday.

Thanks @OJAS. I'll look at the forms again today.

EDIT: I think I've got it now. 

[essexman]

12 hours ago, KhunHeineken said:

 

 

What TRD office did you go to? 

Jomtien, Second Road.

[OJAS]

6 hours ago, Mutt Daeng said:

Thanks @OJAS. I'll look at the forms again today.

EDIT: I think I've got it now. 

 

It might also be worth mentioning that, in stark contrast to their pals in immigration offices, revenue office staff are not, based on my experience last Tuesday, over fussy about how you file your tax return, as long as all relevant info for their purposes is provided somehow. In other words, I wasn't forced to repeat everything I'd stated in my PND91 in a fresh PND90 before they would even consider what I'd submitted.

 

[samtam]

On 1/24/2025 at 7:53 PM, samtam said:

Can someone quickly point me in the direction of TEDA for single tax payers and married taxpayers, both over 65?

 

OK, I've found it:

 

Quote

 

89) The Thai tax system contains a series of Tax Exemptions, Deductions and Allowances (TEDA) that will help you reduce your tax bill and they are very generous. It is easily possible for the average expat foreign retiree to reduce their taxable income by 500,000 baht or more each year. For example, a retiree aged 65 years of age, married and living here full  time, supporting a Thai wife and receiving only pension income, is allowed the following TEDA, identified by the corresponding RD code:  

 

a) Personal Allowance for self (PA1) - 60,000 

b) Personal Allowance for wife (PA2) - 60,000 

c) Over age 65 years exemption (OAE) - 190,000 

d) 50% of pension income received, up to 100k (PD) - 100,000 

e) In addition, the first 150,000 of assessable income is zero rated and free of tax (ZR)  

 

 

what I'd like to know is if you are married, neither of you works, and both of you are over 65, are you permitted to file separately?

 

(I'm not clear whether if you file with a spouse you can both claim exemptions c), d) & e).

[KhunHeineken]

9 hours ago, essexman said:

Jomtien, Second Road.

Great.  I am in Pattaya.