The Revenue Department has finally posted the 90 and 94 forms in English under E-Form on its website. Be sure to click on the 2025 button at the top of the page. These English forms are fileable.

But only the PND94 form, though, if this link is to be believed:

https://www.rd.go.th/english/67846.html

In other words, not the 2025 PND90 & PND91 forms which will be of greatest relevance to most of those who are minded to file tax returns.

And there is, of course, the little matter of the deadline for filing paper returns for the 2025 tax year having expired on 31 March! 🤣

1 hour ago, OJAS said:

But only the PND94 form, though, if this link is to be believed:

No you need to check the actual links themselves. PND 90 and 91 are items 6 and 7 on that linked list

9 minutes ago, topt said:

No you need to check the actual links themselves. PND 90 and 91 are items 6 and 7 on that linked list

And no 9 on that list looks unfortunately awfully relevant to many foreigners.....🤔

7 hours ago, OJAS said:

But only the PND94 form, though, if this link is to be believed:

https://www.rd.go.th/english/67846.html

In other words, not the 2025 PND90 & PND91 forms which will be of greatest relevance to most of those who are minded to file tax returns.

And there is, of course, the little matter of the deadline for filing paper returns for the 2025 tax year having expired on 31 March! 🤣

Key Points for Tax Year 2025

Filing deadline:

8 April 2026 (electronic);

31 March 2026 (paper)

Remember to tick the box when online filing to claim the specific personal income tax exemption (deduction against income) of up to 190,000 Baht per tax year for:

individuals aged 65 and over, or for,

taxpayers with disabilities (taxpayer with a disability who holds a Disabled Person ID Card (issued by the Thai Department of Empowerment of Persons with Disabilities).

As an alternative to hanging around waiting for the English-language versions of the latest forms to materialise, it is possible to file returns online with the assistance of a browser with an auto-translate function from Thai to English, such as Chrome. This is how I filed my 2025 return, and I found the whole process reasonably straightforward and painless.

It is possible to register for e-filing by clicking on the link below - although I can't vouch for the simplicity (or otherwise) of the registration process as my local tax office set me up with an account when I submitted my 2024 return this time last year. But having a TIN does appear to be a basic requirement in the case of non-Thais (perhaps not surprisingly).

https://efiling.rd.go.th/rd-efiling-web/register

19 hours ago, Bredbury Blue said:

Remember to tick the box when online filing to claim the specific personal income tax exemption (deduction against income) of up to 190,000 Baht per tax year for:

individuals aged 65 and over, or for,

taxpayers with disabilities (taxpayer with a disability who holds a Disabled Person ID Card (issued by the Thai Department of Empowerment of Persons with Disabilities).

So that can be claimed online from now on? It was missing up to now wasn't it?

1 hour ago, JackGats said:

So that can be claimed online from now on? It was missing up to now wasn't it?

Yes.

No, I also claimed in my 2024 tax claim.

4 hours ago, Bredbury Blue said:

Yes.

No, I also claimed in my 2024 tax claim.

OK, this is odd because in a post no so long ago someone said the form for this year didn't allow for any claiming of the ++65 tax credit.

1 hour ago, JackGats said:

OK, this is odd because in a post no so long ago someone said the form for this year didn't allow for any claiming of the ++65 tax credit.

I think I might have been one who mentioned this - it applies to the online e-filing process and then only if 'Source of funds - Thailand and abroad' is selected. If 'Source of funds - Thailand' is chosen, the 65+ credit CAN be claimed, I was told by the person I was discussing with. Maybe this is just a temporary glitch to be remedied for next year (??).

In my own case, the amount of credit for UK income tax paid on my remittances more than compensated for the inability to claim 65+ in TRD's calculations.

This thread https://aseannow.com/topic/1386479-any-news-about-tax-return/

9 hours ago, MartinL said:

I think I might have been one who mentioned this - it applies to the online e-filing process and then only if 'Source of funds - Thailand and abroad' is selected. If 'Source of funds - Thailand' is chosen, the 65+ credit CAN be claimed, I was told by the person I was discussing with. Maybe this is just a temporary glitch to be remedied for next year (??).

In my own case, the amount of credit for UK income tax paid on my remittances more than compensated for the inability to claim 65+ in TRD's calculations.

This thread https://aseannow.com/topic/1386479-any-news-about-tax-return/

@MartinL: I was the person discussing this with you. Initially, I hadn't noticed that the Source of funds had defaulted to Thailand only and not Thailand and Abroad when doing my eFiling. Luckily for me, I hadn't actually submitted my eFiling, so I was able to correct my data. It was then I noticed that I could not claim the over-65 allowance of 190,000 baht ( I agree that this is probably a glitch which will likely be fixed in time for next year's return). Also like yourself, the tax credit I received for the UK income tax that I had already paid on my remittances, covered my Thai tax liability, resulting in zero Thai tax owed. My return has been processed by the RD and I have a receipt stating I owe zero tax.

was the deadline not 31st of march ?

a tad late

10 minutes ago, Jimbolkb said:

was the deadline not 31st of march ?

a tad late

April 8th for online filing.

15 hours ago, JackGats said:

OK, this is odd because in a post no so long ago someone said the form for this year didn't allow for any claiming of the ++65 tax credit.

All I can tell you is I successfully claimed the b190k allowance:

in my 2024 tax return, and,

in my 2025 online tax return this week.

On 4/1/2026 at 6:08 PM, 10years said:

The Revenue Department has finally posted the 90 and 94 forms in English under E-Form on its website. Be sure to click on the 2025 button at the top of the page. These English forms are fileable.

Thank you, but tax office says to me dont waste their time so i dont.

53 minutes ago, helloagain said:

Thank you, but tax office says to me dont waste their time so i dont.

And you have that in writing?

If you really don’t owe tax, no need to file.

Same as the IRS. There is a calculator on IRS website (should I a tax return) that shows if you need to file otherwise no need to file. I have done this for a decade.

In other words, not the 2025 PND90 & PND91 forms which will be of greatest relevance to most of those who are minded to file tax returns.

On 4/2/2026 at 9:11 AM, OJAS said:

And there is, of course, the little matter of the deadline for filing paper returns for the 2025 tax year having expired on 31 March! 🤣

Every year I translate PND_91 to English in my Excel workbook I make for people who pay tax to Thailand, mostly Norwegians like me. I also translate RO01 which is the document used to apply for RO21 and RO22 (document sent to Norwegian tax authority to avoid double tax).
Yes, 31 March is the time limit for paying tax to Thailand, but that does not mean you cannot pay tax after that day, you only risk some mora interest, but not always.
I'm not allowed to upload pdf-files, so if you like you can download a zip-fil with PND91 and RO01 from this link:

Problem, here is the link:
https://www.dropbox.com/scl/fi/xehei5f0wtchrvl2h16dq/PND91.zip?rlkey=hlyskxr88dwwd9gfj56pnsolw&dl=0

On 4/1/2026 at 1:08 PM, 10years said:

The Revenue Department has finally posted the 90 and 94 forms in English under E-Form on its website. Be sure to click on the 2025 button at the top of the page. These English forms are fileable.

It's easy to use the online eFiling system. A paperform needs to be issued in Thai language, so the English translation is only for a sketch. When using eFiling you end up with a filled in P.N.D.90-form for you own archieve.

P.N.D. 90 and P.N.D. 91 are annual personal income tax forms in Thailand, both due by March 31 each year (for tax year 2025 can submit tax return online up to 8th April 2026).

P.N.D. 90 is for individuals with various income sources (salary + others, or non-salary only), while P.N.D. 91 is exclusively for individuals receiving only salary income (Section 40(1)).

I submit P.N.D. 91.

Fill the form in online - wife does both our returns, so not difficult 😃

Remember to claim your allowances. Form shows if you underpaid (need to make a payment for the underpay) or overpaid (receive a cheque in the post for overpaid amount).

Keep a copy of the form for your records (click the download).

Keep a copy of the receipt to prove you submitted (click the download).

Assume P.N.D. 90 process is similar/same.

I'm 70, UK pensioner, living here 365 days a year...........I have state, government and private pensions plus rental income and investment incomes.......should I be filling these forms in?

19 minutes ago, MIke B Bad said:

I'm 70, UK pensioner, living here 365 days a year...........I have state, government and private pensions plus rental income and investment incomes.......should I be filling these forms in?

In principle: Yes. Check your DTA (Double Taxation Agreement); it has been mentioned that if a pension is taxable only in country of origin (UK), it don't need to declared in Thailand. However, you can deduct any foreign paid tax if covered by a DTA. If you rental income and investment outcome is not taxed in UK it for sure taxable here for the amount you transfer into Thailand. Note, that it is only funds actually transferred that are income taxable here. Again, depending on your DTA and local tax rules, dividend tax might be lower when tax resident abroad.

23 minutes ago, MIke B Bad said:

should I be filling these forms in?

Depends on your viewpoint.

However if you weren't in Thailand for more than 180 days last calendar year then no.

If you want to get a 'rounded' view of the changes to taxation on remitted income from 2 years ago you may want to have a read here -

https://aseannow.com/topic/1324294-introduction-to-personal-income-tax-in-thailand/

Not suggesting you have to read the whole thing but the first page or 2 should give you the basics.

And to demonstrate the lack of clarity here is a current discussion with differing viewpoints .........

https://aseannow.com/topic/1391112-tax-residency/

On 4/5/2026 at 1:08 PM, Bredbury Blue said:

P.N.D. 90 and P.N.D. 91 are annual personal income tax forms in Thailand, both due by March 31 each year (for tax year 2025 can submit tax return online up to 8th April 2026).

P.N.D. 90 is for individuals with various income sources (salary + others, or non-salary only), while P.N.D. 91 is exclusively for individuals receiving only salary income (Section 40(1)).

I submit P.N.D. 91.

Fill the form in online - wife does both our returns, so not difficult 😃

Remember to claim your allowances. Form shows if you underpaid (need to make a payment for the underpay) or overpaid (receive a cheque in the post for overpaid amount).

Keep a copy of the form for your records (click the download).

Keep a copy of the receipt to prove you submitted (click the download).

Assume P.N.D. 90 process is similar/same.

If your home country has a tax agreement with Thailand you must fill out RO01, a document to get RO21 (document of paid tax to Thailand) and RO22 (Document of residence in Thailand). These two document you send to your home country to avoid doble taxing.

On 4/3/2026 at 6:30 PM, OneManShow said:

If you really don’t owe tax, no need to file.

Same as the IRS. There is a calculator on IRS website (should I a tax return) that shows if you need to file otherwise no need to file. I have done this for a decade.

This is so untrue and narrow-minded. Even if you don't need to pay the RD, you need to file a return if they need to pay you. They won't send you a check even if they owe you. It's a one-sided game.

On 4/4/2026 at 7:02 PM, khunPer said:

It's easy to use the online eFiling system. A paperform needs to be issued in Thai language, so the English translation is only for a sketch. When using eFiling you end up with a filled in P.N.D.90-form for you own archieve.

This is so untrue and narrow-minded. As the OP says, the English paper forms are fileable. They're just as good as the Thai paper forms. It's just that they tend to come out just before the filing deadline.

On 4/4/2026 at 8:08 PM, Bredbury Blue said:

P.N.D. 90 and P.N.D. 91 are annual personal income tax forms in Thailand, both due by March 31 each year (for tax year 2025 can submit tax return online up to 8th April 2026).

P.N.D. 90 is for individuals with various income sources (salary + others, or non-salary only), while P.N.D. 91 is exclusively for individuals receiving only salary income (Section 40(1)).

I submit P.N.D. 91.

Fill the form in online - wife does both our returns, so not difficult 😃

Remember to claim your allowances. Form shows if you underpaid (need to make a payment for the underpay) or overpaid (receive a cheque in the post for overpaid amount).

Keep a copy of the form for your records (click the download).

Keep a copy of the receipt to prove you submitted (click the download).

Assume P.N.D. 90 process is similar/same.

If you miss the deadline, like I did one year, there's still time to file. You'll just have to subtract a small fine from your refund.

Note that all deductions, exemptions, allowances and rebates should be listed on a separate form. The senior deduction is no longer on the main form.

Next to your birthdate, there is an important note in red saying "Taxpayer aged 65 years or older is required to attach income exemption attachment form."

That form is #3 in the list of English e-forms. It's called Allowance(s) and Exemption(s) after Deduction of Expense(s) Attachment.

If you are personally paying monthly for Thai Social Security, you can deduct the year total on the form.

120,000 baht is apparently the the deduction for seniors now.