Personal income tax return (PND 91) in 2020 - A Closer Look

All employees in Thailand must file an annual personal income tax return, known as a PND 91. This edition of ‘A Closer Look’ takes a deep dive into the requirements when preparing the PND 91 in 2020 and considers what are the options available to employees to minimize their personal income tax. There are a number of tax allowances that employees cannot afford to overlook.

Keywords: Mazars, Thailand, Payroll, PND 91, Personal income tax, Tax-savings, SSF, RMF

23 December 2020

Our guide looks at the Personal Income Tax Return (PND 91):

  • General information and residence rules
  • Assessable income to be reported in the PND 91
  • Who must file the PND 91?
  • Personal income tax rates
  • Tax allowances and tax exemptions for 2020
  • Important dates, tax refunds, and tax payments
  • Penalties
  • Tax-saving tips that you should know
    • Dependents
    • Investments
      • Super Saving Fund (SSF)
      • Retirement Mutual Fund (RMF)
  • Year-end tax deduction of up to THB 30,000 for purchases


Personal Income Tax Return (PND 91) - A Closer Look - December 2020