Personal Income Tax (PND.91/PND.94)

Definition

Thai progressive income tax (0–35% brackets) applied to Thai tax residents (stay > 180 days/year) on worldwide income and to non-residents on Thai-sourced income only. Annual declaration PND.91 (salaried employees) or PND.94 (self-employed/landlords) filed between January and March. For rental income, a flat 30% deduction for expenses is allowed before applying the progressive tax brackets. Alternatively, taxpayers may elect final taxation via 15% withholding tax (WHT) instead of the standard progressive schedule.