How to File Taxes Online – DMIT SKITE

Tax Information

Personal income tax is a tax collected from individuals or special tax entities who have income according to the law. All income within that year must be declared to determine whether the threshold for paying tax is met.
P.N.D. 90 is personal income tax for those who have income from investments in the stock market or from their own business. P.N.D. 91 is personal income tax for those who have income from employment.
Those who must file taxes are individuals with a salary of 120,000 baht per year or more, and those with other income of 60,000 baht per year or more. For married individuals, the salary threshold is 220,000 baht per year or more, and other income of 120,000 baht per year or more.
Tax must be paid once a year, from January 1 to March 31 of the following year.

What is the difference between P.N.D. 90 and P.N.D. 91?

Next, let's get to know more about P.N.D. 90 and P.N.D. 91, so that when you file your taxes, you understand correctly and are not confused.

P.N.D. 90

P.N.D. 90 is personal income tax for individuals with general types of income, such as income from investments in the stock market or from their own business. Those who must file P.N.D. 90 are individuals with assessable income under Section 40 (1) to (8) of the Revenue Code, either from multiple types or a single type, as follows:

Single individuals with assessable income exceeding 60,000 baht
Married couples, either both or one party, with assessable income exceeding 120,000 baht
Undivided estates with assessable income exceeding 60,000 baht
Ordinary partnerships that are not juristic persons with assessable income exceeding 60,000 baht
Groups of persons that are not juristic persons with assessable income exceeding 60,000 baht

Community enterprises that are ordinary partnerships or groups of persons that are not juristic persons with assessable income exceeding 60,000 baht but not exceeding 1,800,000 baht will be exempt from income tax under the announced conditions.

P.N.D. 91

P.N.D. 91 is personal income tax for those who have income from employment. Those who must file P.N.D. 91 are individuals with assessable income under Section 40 (1) of the Revenue Code, from a single type, received from employment, as follows:

Single individuals with assessable income exceeding 120,000 baht
Married couples, either both or one party, with combined assessable income exceeding 220,000 baht

Who should file taxes?

If you ask who needs to file taxes, the answer is "everyone who has income" must file taxes. However, there are additional details or conditions for paying taxes as follows:

Single individuals: Those with a salary of at least 10,000 baht per month or 120,000 baht per year, and other non-salary income of at least 5,000 baht per month or 60,000 baht per year
Married individuals: Those with a salary of at least 18,333 baht per month or 220,000 baht per year, and other non-salary income of at least 10,000 baht per month or 120,000 baht per year

Who should file taxes?

If you ask who needs to file taxes, the answer is "everyone who has income" must file taxes. However, there are additional details or conditions for paying taxes as follows:

Single individuals: Those with a salary of at least 10,000 baht per month or 120,000 baht per year, and other non-salary income of at least 5,000 baht per month or 60,000 baht per year
Married individuals: Those with a salary of at least 18,333 baht per month or 220,000 baht per year, and other non-salary income of at least 10,000 baht per month or 120,000 baht per year

Results of Filing Personal Income Tax Return

After you have filed your taxes, the system will display the result showing how much additional tax you need to pay, if you have overpaid, or if you do not need to pay any additional tax. Let's see what to do next.

If there is no additional tax to pay or if you have overpaid

If there is no additional tax to be paid, the system will notify you of the filing result and reference number, and issue a document showing your personal income tax return along with a receipt, which serves as evidence of your filing.

In case of overpayment, the Revenue Department will immediately approve a tax refund, which you can choose to receive via PromptPay or Krungthai Bank account. You can also track your refund status at https://refundedcheque.rd.go.th/itp_x_tw/index.html

If there is additional tax to pay

If you have additional tax to pay, there are several payment channels available, such as E-Payment, QR Code, Internet Credit Card, ATM on Internet, and tax card, or other channels such as Pay-In Slip via Counter Service and Tele-Banking.

If the tax amount due is 30,000 baht or more, you can choose to pay in up to 3 equal installments without interest or the specified dates. If not paid within the specified dates, interest of 1.5% per month or a fraction of a month will be charged on the remaining tax amount. The system will calculate the amount due and set the payment dates for all 3 installments, and you will receive an SMS from the Revenue Department as a reminder when the payment due date arrives.

Information from jobsdb.com Step-by-step guide to filing taxes online, easy to understand, updated for 2025