P.N.D. 94 is a mid-year tax return for business owners and self-employed individuals. File it in September using income from January to June.
What Is P.N.D. 94?
P.N.D. 94 is a mid-year personal income tax return for those with income outside of regular employment. It is an interim tax filing submitted to the Revenue Department, using income earned from January 1 to June 30 to calculate tax owed, helping to ease the burden of a large lump-sum tax payment at year-end.
Who Must File P.N.D. 94?
- Category 5 income: e.g. rent from houses, condominiums, land, factories, or vehicles
- Category 6 income: licensed professionals such as doctors, lawyers, engineers, architects, and accountants
- Category 7 income: contract work where the contractor supplies both labor and materials, such as construction contracting or event management
- Category 8 income: e.g. running a personal business, online selling, restaurants, hair salons, farming, and lottery/prize winnings
Income Threshold for Filing P.N.D. 94
Those required to file the mid-year tax return (P.N.D. 94) are individuals with income under Revenue Code Section 40(5)-(8) during the first 6 months exceeding the following thresholds:
| Status | Income Type | First 6-month income threshold (Jan - Jun) |
| Single | Section 40(5) - (8) | Over 60,000 baht |
| Married | Section 40(5) - (8) | Over 120,000 baht (combined) |
Tips! Read more articles here >> Mid-year already — have you filed? Who must file the P.N.D. 94 mid-year tax return
Do Salaried Employees Need to File?
If your only income is a regular salary (Section 40(1)), you "do not need to file P.N.D. 94" — you can simply wait for the year-end tax filing (P.N.D. 90/91).
How to File P.N.D. 94
You can file P.N.D. 94 online. Here's how:
- Log in to the E-Filing system to file the tax return
- Select the P.N.D. 94 menu
- Fill in your personal information
- Log in following the steps
- Verify the accuracy of the
- informationand save it
Tips! Read more articles here >> A summary of how to file P.N.D. 94 for the second half of 2024 online
Penalties for Not Filing P.N.D. 94
Failure to file P.N.D. 94 and pay the tax owed carries a fine of up to 2,000 baht, plus a surcharge of 1.5% per month (any part of a month counts as a full month) on the tax due.
Summary: What Is P.N.D. 94? When to File and Who Must File
P.N.D. 94 is a mid-year tax return (covering income from Jan-Jun) for freelancers, traders, or anyone with non-salary income whose first-6-month income exceeds 60,000 baht (single) or 120,000 baht (married). It must be filed between July and September each year to help ease the tax burden at year-end. Failing to file on time results in a fine of up to 2,000 baht plus 1.5% interest per month, and you will still need to file P.N.D. 90 again at year-end — though the mid-year tax already paid can be deducted so you don't pay twice.
Source: The Revenue Department
FAQ: Frequently Asked Questions About "What Is P.N.D. 94? When to File and Who Must File"
Q: If I'm a salaried employee with a freelance side job, do I need to file P.N.D. 94?
A: Yes, but only for income from your freelance "side job" (classified as Category 8 income). Salary income is exempt and does not need to be included in the mid-year P.N.D. 94 filing — however, both income sources must be combined when filing the annual tax return (P.N.D. 90) at year-end.
Q: Can I just file P.N.D. 94 once at year-end?
A: No. If you have Category 5-8 income in the first half of the year, with first-6-month income exceeding 60,000 baht (single) or 120,000 baht (married), you must file P.N.D. 94 by September 30 each year. Online filing gets an extra 8-day extension from the Revenue Department.
Q: I already filed my mid-year taxes — do I still need to file at year-end?
A: Yes, you must file again. At year-end, file P.N.D. 90 (calculating income for the full year, Jan-Dec), but the tax already paid in the mid-year filing (P.N.D. 94) can be credited against your year-end tax, so you won't pay twice.
Read more related articles
