What Are P.N.D.90 and P.N.D.91, and How Do They Differ?
P.N.D.90 and P.N.D.91 are personal income tax return forms filed once a year. The difference lies in the type of income. If your only income is employment income under Section 40(1), such as salary, wages, or bonuses, file P.N.D.91. If you also have other types of income, such as freelance fees, rental income, or business income, file P.N.D.90 and report all types of income, including your salary, on that single form.
P.N.D.90 is the personal income tax return for taxpayers with general types of income, such as freelance fees, rental income, or income from their own business. It is used by those with assessable income under Sections 40(1) to 40(8), whether from several types or a single type.
P.N.D.91 is the personal income tax return for taxpayers with employment income, meaning those whose only assessable income falls under Section 40(1).
Both forms are filed once a year. Paper returns must be filed by March 31, while online returns can be filed until April 8 of the following year. This article summarizes the differences between the two forms, who is required to file, and how to file. To learn how to calculate the tax itself, read A Quick Guide to Calculating Personal Income Tax.
Table of Contents:
- What Are P.N.D.90 and P.N.D.91, and How Do They Differ?
- What Is the Difference Between P.N.D.90 and P.N.D.91?
- Who Is Required to File P.N.D.90 and P.N.D.91?
- How Do You File P.N.D.90/91 Online?
- Where and When Can You File P.N.D.90 and P.N.D.91?
- P.N.D.90 and P.N.D.91 in Summary
- Frequently Asked Questions About P.N.D.90 and P.N.D.91
What Is the Difference Between P.N.D.90 and P.N.D.91?
The table below summarizes the differences between the two forms so you can quickly check which one you need to file.
| Item | P.N.D.90 | P.N.D.91 |
|---|---|---|
| Type of income covered | Income under Sections 40(1) to 40(8), from several types or a single type, other than salary alone | Employment income under Section 40(1) only |
| Typical filers | Freelancers, business owners, people with rental income, employees with side income | Full-time employees whose only income is salary, wages, or bonuses |
| Must file if (single) | Income exceeds 60,000 baht per year | Income exceeds 120,000 baht per year |
| Must file if (married) | Income of one spouse or combined income exceeds 120,000 baht per year | Income of one spouse or combined income exceeds 220,000 baht per year |
| Paper filing | January 1 – March 31 of the following year | |
| Online filing | Until April 8 of the following year | |
Who Is Required to File P.N.D.90 and P.N.D.91?
Both are personal income tax return forms, but the income thresholds that trigger the filing requirement differ by type of income and the taxpayer's status. To find out how much tax you owe on a given income, read How Much Salary Is Taxable? Plus How to Calculate Progressive Tax.
Who Must File P.N.D.90
Taxpayers with assessable income under Sections 40(1) to 40(8) of the Revenue Code, whether from several types or a single type, who meet the following criteria:
- Single individuals with assessable income exceeding 60,000 baht
- Married individuals whose assessable income, whether of one spouse or both combined, exceeds 120,000 baht
- Undivided estates with assessable income exceeding 60,000 baht
- Non-juristic ordinary partnerships with assessable income exceeding 60,000 baht
- Non-juristic bodies of persons with assessable income exceeding 60,000 baht
Who Must File P.N.D.91
Taxpayers whose only income is employment income under Section 40(1) of the Revenue Code, who meet the following criteria:
- Single individuals with assessable income exceeding 120,000 baht
- Married individuals whose assessable income, whether of one spouse or both combined, exceeds 220,000 baht
How Do You File P.N.D.90/91 Online?
You can file on your own through the Revenue Department's e-Filing website, with no need to visit a Revenue office. The process comes down to 5 main steps:
- Go to efiling.rd.go.th and select "File Online"
- Log in. If you have never used the system, register first.
- Select P.N.D.90/91 and check your taxpayer information.
- Enter your income and tax deductions
- Review the tax calculation, choose to pay in full, pay in installments, or claim a refund, then click "Confirm Filing"
See every step with screenshots in How to File Your Taxes Online: A Complete Step-by-Step Guide.
Where and When Can You File P.N.D.90 and P.N.D.91?
You can file through 3 channels:
- Any Revenue office
- By post
- Online on your own through the e-Filing system
Paper returns can be filed from January 1 to March 31 of the following year, while online returns through the Revenue Department's e-Filing system can be filed until April 8 of the following year (based on Revenue Department announcements as of October 2026). If you file after the deadline, read about tax penalties for late filing.
P.N.D.90 and P.N.D.91 in Summary
Both are personal income tax return forms filed once a year. If your only income is salary or wages, file P.N.D.91. If you also have other types of income, file P.N.D.90. Anyone whose income exceeds the threshold must file a return, even if the calculation shows no tax is due. Those whose income is below the threshold are not required to file, but if tax was withheld at source, they should file to claim a tax refund.
Frequently Asked Questions About P.N.D.90 and P.N.D.91
Q: If I have both a salary and freelance income, should I file P.N.D.90 or P.N.D.91?
A: File P.N.D.90 only, reporting your salary together with your freelance income on the same form. There is no need to file a separate return.
Q: Do I need to file a tax return if my salary is below the threshold?
A: You are not required to file, but if tax was withheld from your income during the year, you should file a return to claim a tax refund.
Q: Do I still need to file if the calculation shows no tax is due?
A: Yes, if your total income for the year exceeds the specified threshold. The filing requirement is based on your income, not on the amount of tax you owe.
Q: What documents do I need to file P.N.D.90/91?
A: The main ones are the withholding tax certificate (50 Tawi) from your employer or payer, and supporting documents for the deductions you plan to claim, such as life insurance premiums or investments in tax-saving funds.
Q: What happens if I miss the filing deadline?
A: You can still file, but you may have to pay a fine and a surcharge. See details in Tax Penalties for Late Filing.
Q: How are P.N.D.90/91 different from P.N.D.94?
A: P.N.D.94 is the half-year tax return for income under Sections 40(5) to 40(8) received from January to June, while these two forms are filed once a year for income earned over the full year.
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