Personal income tax return (PND 91) in 2020 - A Closer Look

All employees in Thailand must file an annual personal income tax return, known as a PND 91. This edition of ‘A Closer Look’ takes a deep dive into the requirements when preparing the PND 91 in 2020 and considers what are the options available to employees to minimize their personal income tax. There are a number of tax allowances that employees cannot afford to overlook.

Keywords: Mazars, Thailand, Payroll, PND 91, Personal income tax, Tax-savings, SSF, RMF

23 December 2020

Our guide looks at the Personal Income Tax Return (PND 91):

General information and residence rules
Assessable income to be reported in the PND 91
Who must file the PND 91?
Personal income tax rates
Tax allowances and tax exemptions for 2020
Important dates, tax refunds, and tax payments
Penalties
Tax-saving tips that you should know
- Dependents
- Investments
  - Super Saving Fund (SSF)
  - Retirement Mutual Fund (RMF)