About the document
- Who files:
- Individual with employment income only
- Where to submit:
- Revenue Department area branch 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/2568/241268PIT91.pdf
What this document is
ภ.ง.ด.91 is the annual Thai personal income tax return for people whose only income in the year was from employment (Section 40(1) of the Revenue Code): salary, bonuses, pensions, allowances.
The 2568 Revenue Department form has three pages: two pages of the return and the attachment listing allowances and exemptions after expenses.
Who files it and where
- per the 2568 instructions — a single person with income over 120,000 baht; a married person if the income of one or both together exceeds 220,000 baht;
- with income other than salary (rent, business, interest) you need ภ.ง.ด.90 instead;
- paper filing runs from 1 January to 31 March 2569 at a Revenue Department area branch; 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 for
- taxpayer ID, name, date of birth, address, marital status and spouse details;
- income and tax withheld from the 50 ทวิ certificate, employer tax ID;
- allowances: personal, spouse, children, parents, insurance, provident fund, RMF, Thai ESG, mortgage interest, social security, donations and more;
- optionally, giving up to 500 baht of your tax to a political party.
Documents usually brought along
- the 50 ทวิ certificate from each employer;
- insurer, fund and bank (mortgage interest) certificates, donation receipts;
- ล.ย.03 for parental allowance; ล.ย.04 for disabled-person care.
Check the exact list with the Revenue Department office or call 1161.
How to fill it in with FoxDocs
- Tell the chat about your 50 ทวิ income, family and expenses.
- The code calculates expenses, capped allowances, the progressive tax and the amount payable or refundable.
- 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.