About the document
- Who files:
- Individuals with section 40(5)–(8) income in January–June
- Where to submit:
- Area Revenue Branch Office 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/2569/270569PIT94.pdf
What this document is
ภ.ง.ด.94 is Thailand's half-year personal income tax return. It covers only income under section 40(5)–(8) received from January to June: renting out property, liberal professions (doctor, lawyer, engineer, architect, accountant, artist), contracting with own materials, business and other 40(8) income.
The tax paid with it is a prepayment: it is deducted from the full-year tax in the annual ภ.ง.ด.90. The 2569 Revenue Department form has two pages: details and tax computation, then income and allowances.
Who files it and where
- per the 2569 instructions — a person without a spouse with such January–June income above 60,000 baht; with a spouse — if one or both together have more than 120,000 baht;
- paper filing and payment from 1 July to 30 September at the Area Revenue Branch Office (สำนักงานสรรพากรพื้นที่สาขา); Bangkok residents may send it by registered mail with a postal money order;
- tax of 3,000 baht or more may be paid in three equal instalments: by 30 September, 31 October and 30 November;
- late payment carries a surcharge of 1.5% a month and a fine of up to 2,000 baht (this document does not calculate the surcharge).
- the 2569 window (1 July – 30 September 2026) has passed: you can still file, but per the instruction with a surcharge of 1.5% of the tax per month (capped at the tax itself) and a fine of up to 2,000 baht — this document does not calculate the surcharge; the office will;
What the form asks
- taxpayer ID, name, date of birth, address, marital status and spouse details;
- up to six income lines: payer, type of income, amount and expenses — flat rate (houses and condos 30%, medicine 60%, other professions 30%, contracting 60%, most businesses 60%) or actual;
- tax withheld at source (50 ทวิ certificates);
- in 2569: fine arts get a 60% flat rate (like medicine); new allowances — buying artworks (up to 100,000), rooftop solar (up to 200,000), “5-star” energy-saving equipment (50% of the cost); Easy E-Receipt is gone;
- half-year allowances: personal 30,000, spouse 30,000, children 15,000 / 30,000, parents 15,000, insurance, funds, mortgage, social security, donations and more.
What to have at hand
- lease contracts and January–June sales records, expense records (if you deduct actual expenses);
- 50 ทวิ certificates from tenants and clients;
- insurer, fund and bank certificates, donation receipts; ล.ย.03 and ล.ย.04 for the related allowances.
Check the exact list of documents with the Revenue Department office or call 1161.
How to fill it in with FoxDocs
- Tell the chat about your January–June income, tax withheld, family and expenses.
- The code applies flat-rate expenses, half-year allowances, the progressive scale and the “0.5% of income” rule and picks the right amount.
- Check the form, download the PDF, sign and file; later enter the tax paid in the annual ภ.ง.ด.90.
Source
Revenue Department form and instructions: rd.go.th — personal income tax forms, tax year 2569. Checked 2026-10-14. This is not legal advice.