About the document
- Who files:
- Individual with section 40(1)–(8) income, not only salary
- Where to submit:
- สำนักงานสรรพากรพื้นที่สาขา or by mail (Bangkok)
- Authority:
- กรมสรรพากร (Revenue Department)
- 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/fileadmin/tax_pdf/pit/2568/241268PIT90.pdf
What this document is
ภ.ง.ด.90 is the annual Thai personal income tax return for people who had income other than (or besides) a salary under section 40(2)–(8): fees, copyright, interest and dividends, rent, liberal professions, contracting, business.
The Revenue Department form for 2568 has five pages: four pages of the return and the allowances attachment «ใบแนบแสดงรายละเอียดรายการลดหย่อนและยกเว้นหลังจากหักค่าใช้จ่าย».
Who files and where
- per the 2568 instructions — a single person with income over 60,000 baht a year; a married person if the income of one or both together exceeds 120,000 baht;
- if all your income is salary, file ภ.ง.ด.91 instead;
- paper filing runs from 1 January to 31 March 2569 at a Revenue Department area office (สำนักงานสรรพากรพื้นที่สาขา); Bangkok residents may send it by registered mail;
- tax of 3,000 baht or more can be paid in three equal instalments: by 31 March, 30 April and 31 May 2569.
What the form asks
- tax ID, name, date of birth, address, marital status and spouse details;
- income by type under section 40(1)–(8) and expenses for each: a flat rate (e.g. 30% for renting buildings, 60% for most businesses) or actual expenses;
- tax withheld per 50 ทวิ certificates and tax paid on the half-year ภ.ง.ด.94;
- allowances: personal, spouse, children, parents, insurance, funds, mortgage, social security, donations and more.
What to bring
- 50 ทวิ certificates from all payers (employer, clients, tenants, banks, companies);
- business income and expense records, lease contracts, property sale documents;
- insurer, fund and bank certificates, donation receipts; ล.ย.03 and ล.ย.04 for the related allowances.
Check the exact list with the Revenue Department office or call 1161.
How to fill it in with FoxDocs
- Tell the chat about your income by type, tax withheld, family and expenses.
- The code applies the flat-rate expenses, capped allowances, the progressive scale and the “0.5% of non-salary income” test, and takes the higher tax.
- Check the form, download the PDF, sign and file it.
Source
Revenue Department form and instructions: rd.go.th — แบบแสดงรายการภาษีเงินได้บุคคลธรรมดา ปีภาษี 2568. Checked 2026-10-13. This is not legal advice.