Personal income tax (Form PND 91)

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 2017 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, Personal Income Tax, PND 91, LTF, RMF

22 November 2017

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

  • General information and residence rules
  • Assessable income for the PND 91
  • Who must file the PND 91?
  • Personal income tax rates
  • Tax allowances and tax exemptions for 2017
  • Important dates, tax refunds, and tax payments
  • Penalties
  • Tips for tax allowances
    • Long-term Equity Fund (LTF)
    • Retirement Mutual Fund (RMF)
  • What is next?

For more information on payroll or other HR related matters please do not hesitate to contact the Mazars Payroll Outsourcing team


Personal Income Tax Return (PND 91) – A Closer Look