About the document
- Who files:
- Taxpayers aged 65+ or disabled filing ภ.ง.ด.94
- Where to submit:
- with ภ.ง.ด.94
- Authority:
- กรมสรรพากร (Revenue Department)
- Country:
- Thailand
- Category:
- Personal income tax
- How to fill:
- Cards with hints → original form → PDF
- Price:
- Free
- Last updated:
What this document is
Under the ภ.ง.ด.94 instruction, a taxpayer aged 65 or over (for 2569 — born in 1961 or earlier) or a disability-card holder under 65 pays no tax on 190,000 baht of income. The exemption is shown on this sheet by 40(5)–(8) income type, and the remainder goes into the return.
The exemption is not halved for the half year: 190,000 baht.
Who files it and where
- a taxpayer aged 65+ or disabled who files ภ.ง.ด.94;
- it is attached to ภ.ง.ด.94 and filed with it at the Revenue office or by mail (Bangkok);
- the 2569 deadline (30 September 2026) has passed — you can still file, with a 1.5% monthly surcharge and a fine of up to 2,000 baht.
What the form asks
- the basis: 65+ or disabled under 65;
- taxpayer ID, name and date of birth;
- for each income type — income, the exempt part and the remainder (rent, professions, contracting, business, sale of inherited property).
What to have at hand
- your ID card (date of birth) or disability card;
- your January–June income — the same as for ภ.ง.ด.94.
Ask the Revenue office or call 1161 whether copies are needed.
How to fill it in with FoxDocs
- Give your date of birth and income in the chat, as for ภ.ง.ด.94.
- The code places the 190,000 where it saves most: first income with actual expenses, then lower flat rates.
- Download the PDF, sign it and attach it to ภ.ง.ด.94 — the amounts match.
Source
Revenue Department forms 2569: rd.go.th — personal income tax forms, tax year 2569. Checked 2026-10-14. This is not legal advice.