PND 94 Half-Year Personal Income Tax: Who Must File by 30 September 2026 — and Who Doesn’t

For most people in Thailand, personal income tax is a once-a-year exercise completed by the end of March. For four categories of income, however, the Revenue Code adds a second checkpoint: a half-year return covering the first six months, due by the end of September.

The rule catches many taxpayers unaware — particularly landlords, freelancers and small business owners whose main income is a salary and who assume their annual filing covers everything. This article sets out who must file PND 94, who does not need to, and what the return involves.

What is PND 94 (ภ.ง.ด.94)?

PND 94 is the half-year personal income tax return for individuals. It reports assessable income under Sections 40(5) to 40(8) of the Revenue Code received between 1 January and 30 June, with tax calculated and paid on that income*. It is a prepayment, not an additional tax: the amount paid is credited in full against the annual tax liability calculated on the year-end return (PND 90). Its corporate counterpart is the PND 51 half-year return filed by companies.

Who must file PND 94?

An individual must file if their income under Sections 40(5)–(8) during January–June exceeds THB 60,000 (single) or THB 120,000 combined (married couples); the same THB 60,000 threshold applies to undivided estates**. The four categories are:

• Section 40(5) — Rental income. Renting out houses, condominiums, land, vehicles or other property. This includes expats letting out Thai property.
• Section 40(6) — Licensed professional income. Independent income of the regulated professions: medicine, law, engineering, architecture, accountancy and fine arts.
• Section 40(7) — Contract work. Income from contracting where the contractor supplies essential materials in addition to labour and tools.
• Section 40(8) — Business and other income. The broadest category: trade, commerce, agriculture, transport and activities not covered elsewhere — which in practice includes most freelancers, online sellers and independent service providers.

Residency matters less than many assume. Thai-sourced income in these categories creates a filing obligation regardless of how many days the recipient spends in Thailand. Tax residency (180 days or more in the calendar year) becomes relevant mainly for foreign-sourced income — a topic with its own rules, which we will cover separately.

Who does not need to file PND 94?

Income under Sections 40(1)–(4) is not reported on the half-year return. This means the following are excluded from PND 94 and dealt with only in the annual filing:

• Salaries and wages from employment — Section 40(1)
• Service fees, commissions and directors’ fees — Section 40(2)
• Royalties and goodwill — Section 40(3)
• Interest, dividends and other investment income — Section 40(4)

An employee whose only income is a salary therefore has no PND 94 obligation. The obligation arises when income from one of the four half-year categories sits alongside — or instead of — that salary. A common example: an employee who also rents out a condominium. The salary is reported once a year; the rental income, if it exceeds the threshold for January–June, must be reported on PND 94 as well.

When is PND 94 due in 2026?

The filing window runs from 1 July to 30 September 2026 for paper filing, extended to 8 October 2026 for returns submitted through the Revenue Department’s e-Filing system.

How is the tax calculated?

The half-year return uses the same progressive personal income tax rates as the annual return:

In brief: deduct allowable expenses from the January–June income (standard deemed rates or actual expenses, depending on the category), subtract allowances — generally granted at half their annual amounts for the half-year return, for example a personal allowance of THB 30,000 rather than THB 60,000** — and apply the rates above to the result. Where gross income under Sections 40(5)–(8) reaches THB 120,000, the tax payable is the higher of the progressive calculation or 0.5% of gross income***, so a small amount can be due even when the progressive calculation produces none. Whatever is paid is credited in full against the annual return.

What happens if PND 94 is filed late?

Late filing carries a criminal fine of THB 100 where the return is filed within seven days of the deadline, or THB 200 beyond that, plus a surcharge of 1.5% per month on any unpaid tax (capped at the amount of tax due)****. The amounts are modest for small liabilities, but an unfiled half-year return also complicates the annual filing and draws attention to the taxpayer’s wider compliance.

Get clarity on your filing obligation before 30 September

Frequently Asked Questions about PND 94