About the document
- Who files:
- Taxpayer aged 65+ or disabled under 65 (and the spouse if their income is in the same return)
- Where to submit:
- Attached to ภ.ง.ด.90 at the Area Revenue Office
- 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/67335.html
What this document is
«ใบแสดงสิทธิการได้รับยกเว้นเงินได้ฯ» is an attachment to the annual ภ.ง.ด.90 return. Under the ภ.ง.ด.90 instructions for tax year 2568 (2025), 190,000 baht of income is exempt for a taxpayer aged 65 or over and for a disabled person under 65 who holds a disability card.
For each type of income the sheet has three columns: income, exempt part and the remainder. The remainder goes onto the ภ.ง.ด.90 lines, and the sheet is filed with the return.
Who qualifies
- a taxpayer aged 65 or over in the tax year (for 2568: born in 1960 or earlier);
- a disabled person under 65 with a disability card (บัตรประจำตัวคนพิการ); a foreigner — with a disability certificate from the Department of Empowerment of Persons with Disabilities;
- in both cases a Thai tax resident (ผู้อยู่ในประเทศไทย); from 65 the exemption is by age, not a second time as a disabled person;
- spouses who both have income and both qualify get 190,000 baht each, each on their own income.
What the sheet asks
- tax ID, name and date of birth of the taxpayer (and of the spouse if their income is in the same return);
- income for the year by type: salary and employer pension, fees, interest and dividends, rent, liberal professions, contracting, business, property sales;
- the exempt part and the remainder are calculated; the basis (65+ or disability) is ticked in the header.
What to have ready
- your Thai ID card or a document with your tax ID;
- 50 ทวิ certificates and other income records for the year — the same as for ภ.ง.ด.90;
- the disability card or certificate — for the disability exemption.
How to fill it in with FoxDocs
- Answer in the chat: your details, date of birth, disability card (if any) and income by type.
- FoxDocs applies the 190,000 baht first to income with no expense deduction (this lowers the tax most) and works out the remainder for each line.
- Download the PDF, sign it and attach it to ภ.ง.ด.90; a ภ.ง.ด.90 made in FoxDocs already uses the same exemption.
Source
Official 2568 forms page of the Thai Revenue Department: rd.go.th — แบบแสดงรายการภาษีเงินได้บุคคลธรรมดา ปี 2568. Rules per the ภ.ง.ด.90 instructions 2568 (item 1, exempt income (5)–(6)). Checked 2026-10-14. This is not tax advice.