About the document
- Who files:
- A taxpayer with foreign-source income brought into Thailand, and the spouse
- Where to submit:
- Attachment to the ภ.ง.ด.90/91 return; questions to the สำนักงานสรรพากร
- Authority:
- Thai Revenue Department (กรมสรรพากร)
- Country:
- Thailand
- Category:
- Personal income tax
- How to fill:
- Cards with hints → original form → PDF
- Price:
- Free
- Last updated:
- Official source:
- https://www.rd.go.th/68191.html
What this document is
Thai Revenue Department (กรมสรรพากร) form «ใบแสดงเงินได้กรณีมีเงินได้จากต่างประเทศที่นำเข้ามาในประเทศ ใช้สำหรับยื่นแบบ ปีภาษี …» — a statement of foreign-source income brought into Thailand, for the return of the given tax year. The 6-page form is on the 2569 personal income tax forms page.
The instructions for the ภ.ง.ด.90/91 returns for tax year 2568 say that anyone with income from abroad fills in this statement for that tax year. Details of the tax calculation are in the guide to the Revenue Department's foreign tax credit calculation tool at www.rd.go.th.
Who fills it in and why
- a taxpayer with foreign-source income brought into Thailand who files a ภ.ง.ด.90 or ภ.ง.ด.91 return;
- the statement has rows for both the taxpayer and the spouse;
- it shows the Revenue Department how much was earned abroad, how much was brought into Thailand and what amount is carried to the return.
What goes on the form and how it is calculated
- header: tax ID, date of birth and name of the taxpayer and the spouse;
- income types grouped as in the ภ.ง.ด.90 return: ข้อ 1 — 40(1)(2) salary and fees, ข้อ 2 — 40(3), ข้อ 3 — 40(4) interest, dividends etc., ข้อ 4 — 40(5) rent, ข้อ 5 — 40(6) liberal professions, ข้อ 6 — 40(7) contracting, ข้อ 7 — 40(8) business, ข้อ 8 — sale of real estate taxed separately, ข้อ 9 — gifts and support not exempt under section 42 (26)(27)(28);
- for each type, a taxpayer row and a spouse row: country and the tax year in which the income arose abroad;
- columns: «เงินได้จากต่างประเทศ» (income abroad and «เงินได้ที่นำเข้ามาในประเทศ» — the amount brought into Thailand), «เงินได้จากในประเทศ» (income from Thailand) and «* เงินได้พึงประเมินที่ต้องนำไปกรอกในแบบ» — assessable income to carry to the return after deducting exempt amounts;
- according to the Revenue Department's Q&A, orders ป.161/2566 and ป.162/2566 apply to income that arises and is brought into Thailand from 1 January 2567 (2024). The Department's example: interest earned abroad in 2566 and brought in in 2568 is not taxable; rent earned in 2567 and brought in in 2568 is taxable.
What FoxDocs supports
- taxpayer rows for the main income types: salary 40(1), fees 40(2), copyright royalties 40(3), interest and dividends from foreign companies 40(4), rent of houses and buildings 40(5), medicine and fine arts 40(6), contracting 40(7), business 40(8);
- spouse rows and other types (one-off severance, annuities, goodwill, fund distributions, tokens, RMF/LTF/SSF/ESG, other rent, other professions, sale of real estate ข้อ 8, gifts ข้อ 9) are left empty to be filled in by hand: the official fillable PDF reuses the same field names in several rows;
- column 3 is computed: the amount brought in (only if the income arose in 2567 or later) plus income of the same type from Thailand; other exemptions (section 42 etc.) are not deducted automatically — check them yourself;
- one row per income type: if money from several years is brought in, the form row holds one year;
- warnings: income arose before 2567; amount brought in larger than the year's income; amount too large for the 9 baht cells — then file online at efiling.rd.go.th;
- all amounts in baht.
What to have at hand
- tax ID and date of birth;
- foreign income by type, the country and the year in which it arose;
- the amounts transferred or brought into Thailand, with supporting statements;
- income of the same type received in Thailand.
How to fill it in with FoxDocs
- Answer the chat questions: tax ID, date of birth, name and, for each income type, the country, the year it arose, income abroad, amount brought in and income from Thailand.
- FoxDocs fills in the form in Thai, computes column 3 and warns about income from before 2567, an amount brought in larger than the year's income and amounts that do not fit the cells.
- Check exemptions and the rows to be filled in by hand, download the PDF and attach it to the return.
Source
Official Revenue Department forms page for 2569: rd.go.th — personal income tax forms 2569. The foreign tax credit calculation is explained in the guide to the calculation tool at www.rd.go.th; for your own situation, check with the tax office (สำนักงานสรรพากร). Checked 2026-10-15. This is not tax advice.