Many people wonder who must file the P.N.D.94 half-year tax return in 2026. Under the Revenue Code, the obligation falls on individuals with assessable income under Sections 40(5) to 40(8) actually received between 1 January and 30 June 2026 totalling more than 60,000 baht (if single) or more than 120,000 baht (if married, whether or not the spouse has income). This covers freelancers doing contract work, online sellers, owners of restaurants, cafes and clinics, right through to property landlords, all of whom must file the return and pay the tax between July and September each year.
Why the P.N.D.94 half-year return must be filed, and the consequences of neglecting it
Filing the P.N.D.94 (half-year personal income tax return) is a legal duty under Section 56 bis of the Revenue Code. It assesses income and pays tax in advance on income actually earned in the first 6 months of the tax year (1 January to 30 June). Its key benefits and rules are:
- A tax credit against the year-end bill: The tax paid on the P.N.D.94, together with any withholding tax deducted between 1 January and 30 June 2026, is credited in full against the annual tax due on the P.N.D.90 return. This reduces the burden of a large lump-sum tax payment in March to April of the following year, and any overpayment can be refunded as usual.
- The right to pay in 3 instalments: If the half-year tax calculated is 3,000 baht or more, the taxpayer may pay in 3 equal instalments with no interest (instalment 1 with the return, instalment 2 within 1 month, and instalment 3 within 2 months of the filing deadline).
Anyone who is required to file but does not, or files after the deadline, faces 2 legal sanctions:
- Criminal fine under Section 35: A fine of up to 2,000 baht (under the Revenue Department's settlement rules, a late filing of up to 7 days is fined 100 baht and over 7 days 200 baht, but if a warning letter or summons has been issued by an officer, the fine can be up to 2,000 baht).
- Surcharge under Section 27: A surcharge of 1.5% per month (a fraction of a month counts as a full month) on the tax due, running from the day after the filing deadline until the tax is paid in full (the surcharge is capped at the amount of tax due).
Who must file the P.N.D.94: the qualifying income types under 40(5) to 40(8)
Those required to file the P.N.D.94 are individuals, persons who died during the tax year, undivided estates, and ordinary partnerships or groups of persons that are not juristic persons, who have income only of types 5 to 8 in the first half of the year above the minimum threshold (excluding 40(1) salary income and 40(2) general service fees). The details and the standard expense deduction rates under the Royal Decree are as follows.
1. Income type 5 (Section 40(5)): rental of property
Income from renting out property of any kind, such as detached houses, condominiums, commercial buildings, dormitories, land, vehicles or other assets. The taxpayer may deduct actual expenses supported by evidence, or a standard deduction at the statutory rates: houses, buildings and structures 30%; agricultural land 20%; other land 15%; vehicles 30%; and other property 10%.
2. Income type 6 (Section 40(6)): independent professions
Income from the 6 independent professions specified by law: the healing arts (doctors, dentists and pharmacists may deduct a standard 60%), law (lawyers), accounting (auditors and bookkeepers), engineering, architecture and fine arts (these 5 professions may deduct a standard 30%), or actual expenses supported by receipts.
3. Income type 7 (Section 40(7)): contract work where the contractor supplies the materials
Income from contract work where the contractor must supply all the tools, labour and essential materials, such as building construction including the supply of materials. A standard deduction of 60% applies, or actual expenses.
4. Income type 8 (Section 40(8)): commerce, agriculture and others
Income from trading, commerce, services, industry, agriculture, transport, restaurants, cafes, online selling, performers, content creators, influencers, YouTubers, and contract work with operating costs. A standard deduction of 60% applies (only for the 43 businesses listed in Royal Decree No. 11, such as restaurants, hotels and wholesale/retail trade), or the taxpayer may deduct necessary and reasonable expenses supported by actual evidence.
| Income type | Type of business / source of income | Statutory standard expense deduction |
|---|---|---|
| 40(5) Property rental | Renting out condominiums, houses, commercial buildings, land, cars | 10% - 30% depending on the type of property, or actual expenses |
| 40(6) Independent professions | Doctors running a clinic, lawyers, certified public accountants, architects | Doctors 60% / other professions 30%, or actual expenses |
| 40(7) Contract work supplying materials | Construction contractors, interior fit-out contractors who supply their own materials and equipment | 60%, or actual expenses supported by evidence |
| 40(8) Commerce and other businesses | Coffee shops, restaurants, online shops (e-commerce), content creators | 60% (for businesses specified by law), or actual expenses |
Worked example of a P.N.D.94 tax calculation, the way a Chiang Mai accounting specialist does it
Under Section 48 of the Revenue Code, half-year personal income tax must be calculated by 2 methods and compared, and the higher amount is paid. Here is an example.
Case study: Khun Karn runs a cafe and bakery in Chiang Mai (income type 40(8)), is single, and in the first 6 months (1 January to 30 June 2026) had total sales of 1,200,000 baht. She chooses the standard expense deduction and actually paid 1,000 baht in Section 40 social security contributions.
Step 1: Calculate tax at the progressive rates (net income method)
- Half-year assessable income under 40(8): 1,200,000 baht
- Standard expense deduction of 60%: 1,200,000 × 60% = 720,000 baht (leaving 480,000 baht)
- Half-year allowances:
- Personal allowance (one half): 30,000 baht (from the full-year entitlement of 60,000 baht)
- Social security contributions actually paid in the first half of the year: 1,000 baht
- Total allowances = 31,000 baht
- Net income: 480,000 - 31,000 = 449,000 baht
- Tax at the progressive rates:
- Net income 0 - 150,000 baht (0% rate) = exempt (0 baht)
- Net income 150,001 - 300,000 baht (150,000 × 5%) = 7,500 baht
- Net income 300,001 - 449,000 baht (the excess of 149,000 × 10%) = 14,900 baht
- Total tax under method 1 = 22,400 baht
Step 2: Calculate tax by the flat-rate method (0.5%)
Under Section 48(2), a taxpayer whose income under 40(5) to 40(8) totals 120,000 baht or more must also calculate tax by the flat-rate formula:
Flat-rate tax = half-year assessable income × 0.5% (0.005)
Calculation: 1,200,000 × 0.005 = 6,000 baht (if the result is no more than 5,000 baht, no tax is payable under this method; since the result here is 6,000 baht, it must be included in the comparison)
Step 3: Determine the tax actually payable
Comparing method 1 (22,400 baht) with method 2 (6,000 baht), the law requires tax to be paid on the higher figure. Khun Karn must therefore pay 22,400 baht on her P.N.D.94 return (any withholding tax deducted between January and June can be used to reduce this amount), and this 22,400 baht is credited in full when she files the P.N.D.90 in early 2027.
P.N.D.94 filing deadlines for 2026 and how to file correctly
The filing schedule for the 2026 half-year personal income tax return depends on the filing channel:
- Paper filing: File at an Area Revenue Branch Office from 1 July to 30 September 2026
- Online filing (e-Filing): File through the Revenue Department's e-Filing system from 1 July to 8 October 2026 (an extra 8 days under the Ministry of Finance announcement)
How to file through the e-Filing system:
- Go to efiling.rd.go.th and log in with your Digital ID or taxpayer credentials
- Select the menu P.N.D.94 (half-year personal income tax) for tax year 2026
- Enter the assessable income under 40(5) to 40(8) actually received between 1 January and 30 June 2026 and choose the expense deduction method (standard or actual)
- Enter the half-year allowances and the withholding tax amounts shown on your Form 50 bis certificates (if any)
- The system automatically calculates and compares the 2 methods; check that everything is correct and confirm the filing
- Pay the tax electronically, for example by QR code (PromptPay), credit card or internet banking, or choose to pay in 3 instalments if the tax is 3,000 baht or more
4 common mistakes when filing the P.N.D.94
The key points that taxpayers often misunderstand when filing the half-year return are:
- Claiming personal and family allowances for the full year: Allowances tied to personal status, such as the taxpayer's own allowance, a spouse with no income, child allowances or parent allowances, may be claimed at only one half (50%) on the P.N.D.94. For example, the taxpayer's allowance is 30,000 baht (full year 60,000 baht) and the child allowance is 15,000 baht per child (full year 30,000 baht).
- Confusing 40(2) income with 40(8): Income under 40(2), such as brokerage fees, commissions, or fees for piecework where the hirer provides the equipment and premises, does not need to be filed on the P.N.D.94 (it is filed only on the P.N.D.90 at year-end). Including it distorts the income category calculation.
- Deducting actual expenses without complete supporting documents: If you choose to deduct actual expenses instead of the standard deduction, you must keep a cash receipts and payments report and hold full-form tax invoices, receipts or payment documents that clearly name the payee, as required by the Revenue Department. If the evidence is incomplete, the officer will switch you to the standard deduction and collect back taxes with penalties.
- Assuming the half-year return replaces the annual return: The P.N.D.94 is only an advance tax payment for the 6-month period. At the end of the tax year, the taxpayer must still report all 12 months of income (1 January to 31 December 2026) of every type from 40(1) to 40(8) on the P.N.D.90 between January and April 2027.
Frequently asked questions about P.N.D.94 tax
1. Does a full-time employee with only a salary, or a salary plus bonus, have to file the P.N.D.94?
No. Salary and bonuses are income type 1 (Section 40(1)), which the law requires to be reported once a year on the P.N.D.91 return early in the following year. However, if a full-time employee also has side income under 40(5) to (8) of more than 60,000 baht in the first half of the year, only that side income must be filed on the P.N.D.94; the salary is not included in the half-year calculation.
2. If first-half income exceeds 60,000 baht but the result is a loss, must the P.N.D.94 still be filed?
Yes, the return must be filed by law, because the filing obligation is based on gross assessable income. If income under 40(5) to (8) totals more than 60,000 baht (single) or more than 120,000 baht (married), the return must still be filed even if there is a loss after expenses and allowances, or the tax comes to 0 baht, for transparency and to avoid the criminal fine for not filing.
3. How much of the life insurance, SSF/RMF and home loan interest allowances can be claimed on the P.N.D.94?
Allowances in the savings, investment and debt group, such as general life insurance premiums, health insurance premiums, SSF/RMF/Thai ESG funds and interest on a home loan, may be claimed in the amount actually paid between 1 January and 30 June 2026, but not more than the full-year ceiling set by law (they are not halved like the personal allowances).
4. What is the procedure and fine for filing the P.N.D.94 late?
Once the online filing deadline has passed, the taxpayer must file a paper return in person at the Area Revenue Branch Office where the business or residence is located, pay the criminal fine under Section 35 (starting at 100 to 200 baht where no summons has been issued) plus the surcharge under Section 27 of 1.5% per month on the tax actually due, counted from 1 October 2026 until the date of payment.
Summary: managing half-year tax professionally
Checking who must file the P.N.D.94 and preparing income and expense documents early protects you from penalties and surcharges and helps you plan your business cash flow effectively. For entrepreneurs, business owners, restaurants, cafes and online shops in northern Thailand that want their accounting and tax systems done right, consulting a specialist in accounting services in Chiang Mai helps the business comply fully with the law and make the most of its tax benefits.
If you are looking for a full-service accounting package, want in-depth advice on tax planning, or run a shop interested in a POS program for shops worth 15,000 baht (free with the monthly accounting service) that works conveniently with online accounting and digital document delivery, contact our team right away.
Contact YMTD Accounting Partner, Chiang Mai
Tel: 081-542-3019
LINE: @premwittawat
Ready to look after your accounting and tax so your business can grow with confidence
