How to File Taxes Online in 2024 (Thailand) – Simple Guide for Every Step
Kick off the New Year with Personal Income Tax Filing 2024 (Assessment Year 2025)
Tax season has officially begun for the 2024 personal income tax year in Thailand, with filing open from January 1, 2025.
- Paper filing: Available at your local Revenue Department office until March 31, 2025.
- Online filing (E-Filing): Open until April 8, 2025, offering a faster, more convenient option without the need to visit the Revenue office in person.
Whether you are filing your taxes for the first time or preparing again this year, here’s a clear guide to the documents you need for online tax filing, step-by-step instructions, deadlines, and who is exempt from paying personal income tax.
Required Documents for Online Tax Deduction 2024
Personal income tax filing in Thailand is divided into two forms:
- PND. 91 – For individuals with only employment income, such as salary, wages, allowances, or bonuses.
- PND. 90 – For individuals with employment income plus other types of income.
You can file online through efiling.rd.go.th by selecting “File Online” from January 1 to April 8, 2025. Before filing, make sure to prepare all necessary documents, including:
- Withholding Tax Certificate (Form 50 Tawi): Shows your annual income after deductions for provident funds or other contributions.
- Tax invoices/receipts for purchases and transactions.
- Annual tax deduction records, such as parental care allowance, child allowance, etc.
- Supporting documents for deductions, e.g., amounts contributed to funds, life insurance premiums, health insurance premiums, or qualifying purchases of goods and services.
👉 For first-time filers unsure where to request each document, see our guide: “Where to Get Tax Deduction Documents in Thailand.”
Step-by-Step Guide: How to File Taxes Online in 2024
- Step 1: Access the Revenue Department Website
Visit the Revenue Department’s site and choose E-Filing. First-time users must register by providing details such as:
- National ID number (Taxpayer ID)
- Date of birth
- Back of ID card number
- Contact address and email
- Create a password for login.
- Step 2: Log in to the E-Filing System
Enter your National ID and password, then confirm your identity with an OTP sent to your registered phone number.
- Step 3: Select the Tax Form (PND. 90/91)
Accept the terms of electronic service use, then choose to file PND. 90 or PND. 91, depending on your income type.
- Step 4: Enter Taxpayer Information
Check your taxpayer details, including Taxpayer ID, full name, date of birth, and contact address. Select your filing status, then click Next.
Final Steps to Complete Online Tax Filing
- Step 5: Report Income
- If you changed jobs during the year, request this form from both your current and previous employers.
- Don’t forget to include other types of income, such as freelance work, business income, rental income, investments, or inheritance.
- Step 6: Enter Tax Deductions
Fill in your eligible deductions, such as:
- Parental care allowance
- Child allowance
- Provident fund contributions
- Social Security contributions
- Life and health insurance premiums
- Investments in SSF, RMF, or Thai ESG funds
- Donations
- Step 7: Review All Information
The system will automatically calculate your tax liability or any refund due. If you overpaid, you may request a tax refund or allocate the excess to support a political party.
- Step 8: Confirm Filing
After reviewing, click “Confirm Filing” to complete your online personal income tax submission.
Who Doesn’t Need to Pay Personal Income Tax in Thailand?
Paying personal income tax depends on your net income and the type of income earned. In general, individuals can be grouped into those who do not need to pay tax and those who are required to pay personal income tax as follows:
Individuals Exempt from Personal Income Tax
- Those with an income below the minimum threshold: For the 2024 tax year (filing in 2025), salaried employees with an annual net income (after deductions and allowances) of less than 150,000 THB are not required to pay tax.
Individuals Who Must Pay Personal Income Tax
- Those with income above the threshold: Anyone earning more than 150,000 THB per year or a monthly salary of around 26,583 THB or more must file and pay income tax (depending on applicable deductions).
- Individuals with multiple sources of income: For example, employees who also earn income from freelance work, running an online business, or a personal side business. Any non-exempt income must be combined with primary income when filing.
- Individuals with taxable additional income, Such as rental income, royalties, interest, or investment returns that are not exempt from taxation.
If your income meets or exceeds the threshold, or if you earn from multiple sources, you should file taxes to avoid late payment penalties and interest.
Tax Filing Deadlines in Thailand (2025)
- Online Filing: From January 1, 2025, to April 8, 2025. Available 24 hours via the Revenue Department’s e-filing system.
- Paper Filing (in-person): From January 1, 2025, to March 31, 2025, at local Revenue Department branches.
What Happens If You Don’t File Your Taxes?
- A penalty of up to 2,000 THB (under Section 35 of the Revenue Code). In many cases, you can request a reduction.
- If you owe tax, you must submit your filing at your local Revenue Department branch and pay the tax amount plus a surcharge of 1.5% per month (or part of a month) on the outstanding amount, along with the fine (maximum 2,000 THB).
⚠️ To avoid problems, set a reminder before the end of 2024 to prepare documents and make use of available tax deductions.
Tax Deduction Benefits You Shouldn’t Miss
Choosing the right insurance can help you manage your taxes effectively while also providing valuable financial and health protection. Popular options include:
- Health Insurance: Tax-deductible up to 25,000 THB per year.
- Life Insurance & Savings Insurance: Tax-deductible up to 100,000 THB per year.
- Retirement Annuity Insurance: Tax-deductible up to 300,000 THB per year.
Choose “Muang Thai Life Assurance” for Tax Savings + Health Protection.
With Comprehensive Health Insurance from Muang Thai Life, you get:
- Inpatient coverage with flexible plans from 200,000 – 100 million THB
- Protection against both critical illnesses and general diseases
- Special Promotion: 0% installment plan available for new annual policies (selected credit cards only)
☑️ Call 1766, available 24/7
☑️ Contact Muang Thai Life agents, or visit Kasikorn Bank and Land & Houses Bank branches nationwide
- Coverage terms and conditions apply as stated in the policy.
- Health riders must be attached to a valid life insurance policy.
- Premiums are tax-deductible in accordance with Revenue Department regulations.
- Underwriting is subject to the company’s criteria.
- Please review policy details, terms, and exclusions before applying.
Sources (accessed 30/10/2024)
🔖 finnomena ((accessed 30/10/2024)
🔖 efiling
🔖 Thansettakij (updated 16/01/2024)