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calcthai.com · Thailand Half-Year Personal Income Tax (PND 94)
Money & tax
Thailand Half-Year Personal Income Tax (PND 94)
Work out the Thai half-year tax return for rental, freelance, contracting and business income earned January to June — including the rule most people miss, that allowances are halved.
Standard (lump-sum) expense rates by income type
| Type of income | Section 40 | Lump-sum deduction |
|---|---|---|
| Renting out buildings or houses | 40(5) | 30% |
| Renting out agricultural land | 40(5) | 20% |
| Renting out non-agricultural land | 40(5) | 15% |
| Renting out vehicles | 40(5) | 15% |
| Renting out other property | 40(5) | 10% |
| Independent profession — medical practice | 40(6) | 60% |
| Independent profession — law, engineering, architecture, accounting, fine arts | 40(6) | 30% |
| Contracting where the contractor supplies the materials | 40(7) | 60% |
| Business, trade, agriculture, industry, transport | 40(8) | 60% |
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PND 94 is Thailand’s half-year personal income tax return. It applies to people earning from renting out property, independent professions, contracting, or running a business — income types 5 to 8 under Section 40 of the Revenue Code. Unlike salaried employees, whose employer withholds tax every month, these taxpayers pay in two instalments: once mid-year on this return, and again when the annual return is filed.
The mistake people make most often is using full-year figures. This return counts only income actually received between January and June, and more importantly allowances are halved. The 60,000 baht personal allowance becomes 30,000 here. Anyone entering the full amount will understate the tax and end up paying the difference with a surcharge later.
How it works
Step 1 — add up first-half income only. Count income types 5 to 8 received between 1 January and 30 June. Salary (type 1) and interest or dividends (type 4) are not reported on this return.
Step 2 — deduct expenses. Either take the lump-sum rate the law sets for your type of income, which needs no evidence, or deduct actual costs, which can be higher but requires receipts for everything. The rates run from 10% for renting out other property up to 60% for contracting and trading — the table on this page lists them all.
Step 3 — halve the allowances. This is the rule specific to the half-year return under Section 56 bis: the personal allowance drops from 60,000 to 30,000, a spouse with no income from 60,000 to 30,000, and each child from 30,000 to 15,000.
Step 4 — apply the progressive scale. The same brackets as the annual return: the first 150,000 baht is exempt, then 5%, 10%, 15%, 20%, 25%, 30% and 35%.
Step 5 — subtract tax already withheld. The difference is what you still owe. If more was withheld than you owe, the excess is refundable.
Nothing is paid twice. Tax paid on PND 94 is credited in full against the tax due on your annual PND 90 return.
Who must file: single filers with more than 60,000 baht of half-year income, and married couples with more than 120,000 baht combined. The return is open from 1 July to 30 September at a Revenue office, or until 8 October online.
Frequently asked questions
Do I still file an annual return after PND 94?
Yes. PND 94 is an advance payment, not a substitute. On the annual PND 90 you recalculate using the whole year’s income, then credit the tax already paid on PND 94 in full. If that leaves you overpaid, you can claim the difference back.
Why are allowances only half?
Section 56 bis of the Revenue Code sets it that way. The return covers only half a year of income, so the allowances are apportioned to match. Allowing the full amount would effectively grant the same relief twice in one year.
I also have a salary — does it go on this return?
No. Salary is income type 1, which is outside the scope of PND 94. This return covers only types 5 to 8: rent, independent professions, contracting and business. Your salary is included when you file the annual return.
Lump-sum or actual expenses — which should I choose?
Work out both and take whichever is higher. If your real costs are below the lump-sum rate, the lump sum wins and you need no paperwork at all. If your costs are well above it, deducting actual expenses lowers the tax — but you must keep every receipt for inspection.
What happens if I file late?
There is a fine for late filing plus a surcharge calculated on the tax owed, which grows with each month of delay. If you are already late, file immediately — the surcharge keeps accruing. The late filing page works out the amounts.
I rent out one condo — do I have to file?
Yes, if the rent received between January and June exceeds the threshold: 60,000 baht if you are single, or 120,000 baht combined with a spouse. Rent from buildings and houses carries a 30% lump-sum expense deduction, the rate the law sets for that category.
Sources
- Revenue Department — filing the PND 94 return
- Revenue Department — expense deductions by income type
- Revenue Department — personal income tax rates
Rates last verified 6 Sep 2026