About the document
- Who files:
- Married couple, both with 40(5)–(8) income in January–June
- Where to submit:
- สำนักงานสรรพากรพื้นที่สาขา or by post (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/Mix94_300669.pdf
What this document is
If both spouses had section 40(5)–(8) income from January to June (rent, independent profession, contracting, business), they may file one ภ.ง.ด.94 together — “รวมคำนวณภาษี”, enclosing the “รายละเอียดแนบ ภ.ง.ด.94 กรณีรวมคำนวณภาษี” attachment with “taxpayer”, “spouse” and “total” columns.
The form has four pages: two of the return and two of the attachment. The return lines show both spouses’ totals; each income line also shows the spouses’ percentage shares.
Who files and where
- married couples who both had 40(5)–(8) income in January–June; under the 2569 instructions a return is due if one or both together earned more than 120,000 baht;
- joint computation is optional: with the progressive scale it is often more expensive than two separate ภ.ง.ด.94 returns — compare;
- paper filing and payment from 1 July to 30 September at a สำนักงานสรรพากรพื้นที่สาขา; for 2569 this has passed: you can still file, with a 1.5% monthly surcharge and a fine of up to 2,000 baht (the surcharge is not calculated here);
- tax of 3,000 baht or more can be paid in three instalments: by 30 September, 31 October and 30 November.
What the form asks
- both spouses’ taxpayer IDs, names, dates of birth and the address;
- up to six income lines: the income type and expense method are shared per line, amounts for each spouse separately;
- each spouse’s half-year allowances: personal 30,000 each, children, own parents, insurance, funds, mortgage, social security and more;
- tax withheld at source for both.
What to bring
- both spouses’ January–June contracts and revenue records, expense records (for actual expenses);
- 50 ทวิ certificates from both spouses’ tenants and clients;
- insurer, fund and bank certificates; 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 both spouses’ January–June income, withheld tax, children and expenses.
- The code fills the attachment columns, applies expenses, the 190,000 exemption for each eligible spouse, allowances, the tax scale and the “0.5% of income” on the total.
- Check the form, download the PDF, sign it and file it.
Source
Revenue Department form, attachment and instructions: rd.go.th — แบบแสดงรายการภาษีเงินได้บุคคลธรรมดา ปีภาษี 2569. Checked 2026-10-15. This is not legal advice.