P.N.D.94 for Tax Year 2026: Must Freelancers, Online Sellers and Business Owners File by 30 September?

Many people assume that Thai personal income tax is filed only once at the beginning of the following year. However, if you earned rental income, professional fees, contract income, online sales or other business income from January through June, you may have to file P.N.D.94 for tax year 2026 during the year—even when your final calculation shows no tax payable.

Checking early reduces the rush before the deadline. It gives you time to reconcile income, expenses, withholding tax certificates and eligible allowances, while keeping your half-year records consistent with the information you will later use in the annual return.

What is P.N.D.94 and how is it different from the annual return?

P.N.D.94 is Thailand's half-year personal income tax return for assessable income under Sections 40(5)–(8) received from 1 January through 30 June of the relevant tax year. The Revenue Department's 2026 instructions confirm that the return covers these four income groups and that the ordinary filing period runs from 1 July through 30 September 2026 (2026 P.N.D.94 instructions).

Tax paid with P.N.D.94 is not a duplicate final tax. When the taxpayer later files P.N.D.90 for the full year, eligible half-year tax and withholding tax credits are taken into account under the applicable rules. Keep the filed return and payment evidence with your supporting records.

Who must file P.N.D.94 for 2026?

Individuals who received Section 40(5)–(8) income from January through June should check these thresholds:

• Single taxpayer: assessable income exceeding THB 60,000

• Married taxpayer: combined assessable income of either or both spouses exceeding THB 120,000

• Undistributed estate, non-juristic ordinary partnership or body of persons, and certain community enterprises: assessable income exceeding THB 60,000