About the document
- Who files:
- Individual entitled to a reduced rate under EEC, IBC, LTR (highly skilled) or as a returning Thai professional
- Where to submit:
- Check with the local Revenue office (สำนักงานสรรพากร) or your scheme’s agency
- 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/67335.html
What this document is
ภ.ง.ด.95 (“แบบแสดงรายการภาษีเงินได้บุคคลธรรมดา สำหรับผู้ได้รับสิทธิลดอัตราภาษีเงินได้บุคคลธรรมดา”) is the Thai Personal Income Tax Return for persons entitled to a reduced personal income tax rate.
It is a one-page Revenue Department (กรมสรรพากร) form in Thai and English for tax year 2568 (2025). It is filed as an ordinary return or as an additional return (with its number).
Who files it
- Eastern Economic Corridor (EEC) — Royal Decree No. 641 B.E. 2560;
- International Business Center (IBC) — Royal Decree No. 674 B.E. 2561;
- highly skilled professionals with a Long-Term Resident (LTR) Visa — Royal Decree No. 743 B.E. 2565;
- Thai professionals returning from abroad for domestic employment — Royal Decree No. 793 B.E. 2568;
- one scheme is ticked; other LTR categories (Wealthy Global Citizen, Wealthy Pensioner, Work-from-Thailand) are not among the form’s schemes;
- the Revenue Department publishes no separate instructions for ภ.ง.ด.95: check deadlines, where to file and the exact rate with the local Revenue office (สำนักงานสรรพากร) or your scheme’s agency.
What the return states
- the scheme, filing type (ordinary or additional), tax ID, name (foreigners in Latin block letters), address, phone, days of stay in Thailand in 2568;
- line 1 — income under section 40(1) (salary, wage) under the chosen scheme, with the employer’s tax ID;
- line 2 — income under section 40(4)(a)(b)(g), for example interest and dividends (specified in section 48(3));
- line 3 — income under section 40(8) only from selling immovable property acquired by bequest or not with a view to trading or profit (section 48(4));
- for each line, the amount of income and the tax withheld, then the total; the form has no tax computation;
- attachments: the number of withholding tax certificates and of documents proving a stay in Thailand of at least 180 days in 2568;
- whether there is other income (and whether ภ.ง.ด.90 or ภ.ง.ด.91 was filed for it), signature and date.
Documents usually brought along
- withholding tax certificates from the employer and other payers;
- documents proving a stay in Thailand of at least 180 days in 2568;
- the tax ID of the employer under the chosen scheme;
- check the exact list with the local Revenue office (สำนักงานสรรพากร) or your scheme’s agency.
How to fill it in with FoxDocs
- Choose the scheme and tell the chat about your 2568 income, tax withheld and days of stay in Thailand.
- FoxDocs ticks the scheme in the header and in line 1, splits IDs and amounts into the cells, adds up the totals and warns if withholding exceeds income or the stay is under 180 days.
- Check the form, download the PDF and sign it by hand.
Source
Revenue Department form: rd.go.th — ภ.ง.ด.95. The 2569 forms page (https://www.rd.go.th/68191.html) has no ภ.ง.ด.95, so the 2568 edition is the current one. Checked 2026-10-15. This is not tax advice.