About the document
- Who files:
- Individual paying tax before the annual filing deadline
- Where to submit:
- Check with the local Revenue office (สำนักงานสรรพากร)
- 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/68191.html
What this document is
ภ.ง.ด.93 (“แบบแสดงรายการภาษีเงินได้บุคคลธรรมดา สำหรับใช้ยื่นก่อนถึงกำหนดเวลายื่นแบบแสดงรายการภาษี”) is the Thai personal income tax return filed before the regular annual filing deadline.
It is a two-page Revenue Department (กรมสรรพากร) form, edition “พิมพ์ ธ.ค. 2568”. Its warning states that when the annual deadline comes, the taxpayer must still file ภ.ง.ด.90 or ภ.ง.ด.91, where the tax paid on ภ.ง.ด.93 is credited on a separate line.
Who files it and when
- the form lists these statuses: individual, person who died during the tax year, undivided estate, non-juristic ordinary partnership, non-juristic body of persons, community enterprise; FoxDocs fills in the individual option only;
- it is filed before the annual filing deadline for the same tax year;
- the Revenue Department publishes no instructions for ภ.ง.ด.93: when it must or may be used, where to submit it and how to pay — check with the local Revenue office (สำนักงานสรรพากร);
- after the year ends, the annual ภ.ง.ด.90 or ภ.ง.ด.91 is still filed, taking the tax already paid into account.
What the return calculates
- section ก — up to three income items: payer name and address, income type, amount, expenses at a flat rate (ร้อยละ) or actual (จริง), remaining amount;
- section ข — allowances: personal, spouse without income, children, parents’ support, care of a disabled or incapacitated person, parents’ health insurance, life and health insurance, annuity insurance, National Savings Fund (กอช.), RMF, home-loan interest, social security;
- section ค — computation: income after expenses minus allowances and donations, progressive tax at 0–35%, comparison with 0.5% of income (for income of 120,000 baht or more), minus tax already paid, tax payable;
- page 1 — taxpayer and spouse details, address, phones, business details, the “ภาษีที่ชำระเพิ่มเติม” total and the certification.
Documents usually brought along
- income and withholding tax certificates from payers (for example, 50 ทวิ);
- proof of allowances: insurer, fund and bank (home-loan interest) certificates, donation receipts;
- documents for the parents’ support and disabled-care allowances;
- check the exact list with the local Revenue office (สำนักงานสรรพากร).
How to fill it in with FoxDocs
- Tell the chat about your 2569 income, expenses, family and allowances.
- The code calculates expenses by income type, capped allowances, the progressive tax, the 0.5% option and the tax payable.
- Check the form, download the PDF and sign it by hand.
Source
Revenue Department form: rd.go.th — แบบแสดงรายการภาษีเงินได้บุคคลธรรมดา ปีภาษี 2569. Checked 2026-10-15. This is not tax advice.