Reference
Thailand tax and compliance calendar 2026
Every filing a Thai company owes, when it is due on paper, and when it is due if you file electronically. One page, kept current. Want the dates rather than the rules? Jump to 2026 month by month.
Last reviewed 28 September 2026 · Sources: Revenue Department, Social Security Office, Department of Business Development
A deadline that falls on a weekend or public holiday moves to the next working day.
Every month
These recur whether or not you traded. A month with no sales still needs a VAT return.
| Form | What it is | Who files it | Paper | e-Filing |
|---|---|---|---|---|
| PND 1 ภ.ง.ด.1 | Withholding tax on employment income Withholding tax returns must be filed through the Revenue Department e-Filing system. | Any company that pays salaries. | 7th of the following month | 15th of the following month |
| PND 3 ภ.ง.ด.3 | Withholding tax on payments to individuals | Paying a freelancer, a landlord who is an individual, or any other natural person. | 7th of the following month | 15th of the following month |
| PND 53 ภ.ง.ด.53 | Withholding tax on payments to companies | Paying a Thai company for services, rent, transport, advertising and similar. | 7th of the following month | 15th of the following month |
| PND 54 ภ.ง.ด.54 | Withholding tax on payments abroad A double tax treaty may reduce the rate. It does not remove the filing. | Paying a company or person outside Thailand for services, royalties, interest or dividends. | 7th of the following month | 15th of the following month |
| PP 30 ภ.พ.30 | VAT return A nil return is still a return. Missing it is the single most common Thai filing failure. Read the full explainer → | Every VAT-registered company, including months with no sales. | 15th of the following month | 23rd of the following month |
| PP 36 ภ.พ.36 | VAT self-assessment on payments abroad Frequently missed by companies buying foreign SaaS and online advertising. | Paying an overseas supplier for a service used in Thailand: software, ads, consultants. | 7th of the following month | 15th of the following month |
| SSO 1-10 สปส. 1-10 | Social security contributions Late payment carries a surcharge calculated per month outstanding. | Any company with at least one employee registered with the SSO. | 15th of the following month | n/a |
Once or twice a year
These follow your accounting year end, not the calendar year, so if your year ends 31 December, count from there.
| Filing | What it is | Who files it | Deadline | e-Filing |
|---|---|---|---|---|
| PND 51 ภ.ง.ด.51 | Half-year corporate income tax Underestimating the full-year profit by more than 25% can trigger a surcharge. This is the filing that most often surprises a first-year company. Read the full explainer → | Every Thai company, based on an estimate of the full-year profit. | Within 2 months of the end of the first six months of the accounting period | A further 8 days |
| PND 50 ภ.ง.ด.50 | Annual corporate income tax | Every Thai company. Filed with the audited financial statements. | Within 150 days of the accounting year end | Within 158 days |
| PND 1 Kor ภ.ง.ด.1ก | Annual summary of employee withholding tax | Any company that paid salaries during the year. | 28 February following the tax year | 8 March |
| PND 2 Kor ภ.ง.ด.2ก | Annual summary of withholding tax on interest and dividends PND 3 Kor, often listed next to it, is filed only by government bodies and state agencies. A private company does not file it. | Companies that paid interest or dividends to individuals and withheld tax. | By the end of January following the tax year | 8 February |
| PND 90 / 91 ภ.ง.ด.90 / 91 | Personal income tax return The personal tax year is always the calendar year, whatever the employer’s accounting year. | Anyone whose income in the calendar year passes the filing threshold, foreign employees included, even if no tax ends up due. PND 91 if salary was the only income. | 31 March following the tax year | 8 April |
| AGM | Annual general meeting of shareholders Notice must be given to shareholders in advance. Check the required notice period before fixing the date. | Every Thai limited company, to approve the audited financial statements. | Within 4 months of the accounting year end | n/a |
| BOJ 5 บอจ.5 | Shareholder list | Every Thai limited company, listing shareholders as at the AGM date. | Within 14 days of the AGM | n/a |
| Financial statements งบการเงิน | Audited financial statements filed with the DBD Mandatory regardless of revenue. A company that never traded still files. | Every Thai limited company, audited and signed by a licensed CPA. | Within 1 month of the AGM approving them | n/a |
2026 month by month
Every date a company with a 31 December year end owes in 2026, in order. Dates that land on a weekend or a fixed public holiday have already been moved to the next working day, which is the Revenue Department’s rule (Order Por. 117/2545). Holidays that follow the lunar calendar and substitution days change every year and are not applied here, so check a date that sits next to one.
| Due | What |
|---|---|
| January 2026 | |
| Wed 7 Jan | PND 1, 3, 53, 54 and PP 36 for December, on paper |
| Thu 15 Jan | PND 1, 3, 53, 54 and PP 36 for December, online |
| Thu 15 Jan | PP 30 VAT return for December, on paper |
| Thu 15 Jan | Social security contributions for December |
| Fri 23 Jan | PP 30 VAT return for December, online |
| February 2026 | |
| Mon 2 Febmoved from Sat 31 Jan | PND 2 Kor for 2025, on paper |
| Mon 9 Febmoved from Sat 7 Feb | PND 1, 3, 53, 54 and PP 36 for January, on paper |
| Mon 9 Febmoved from Sun 8 Feb | PND 2 Kor for 2025, online |
| Mon 16 Febmoved from Sun 15 Feb | PND 1, 3, 53, 54 and PP 36 for January, online |
| Mon 16 Febmoved from Sun 15 Feb | PP 30 VAT return for January, on paper |
| Mon 16 Febmoved from Sun 15 Feb | Social security contributions for January |
| Mon 23 Feb | PP 30 VAT return for January, online |
| March 2026 | |
| Mon 2 Marmoved from Sat 28 Feb | PND 1 Kor for 2025, on paper |
| Mon 9 Marmoved from Sat 7 Mar | PND 1, 3, 53, 54 and PP 36 for February, on paper |
| Mon 9 Marmoved from Sun 8 Mar | PND 1 Kor for 2025, online |
| Mon 16 Marmoved from Sun 15 Mar | PND 1, 3, 53, 54 and PP 36 for February, online |
| Mon 16 Marmoved from Sun 15 Mar | PP 30 VAT return for February, on paper |
| Mon 16 Marmoved from Sun 15 Mar | Social security contributions for February |
| Mon 23 Mar | PP 30 VAT return for February, online |
| Tue 31 Mar | Personal income tax, PND 90 and 91, for 2025, on paper |
| April 2026 | |
| Tue 7 Apr | PND 1, 3, 53, 54 and PP 36 for March, on paper |
| Wed 8 Apr | Personal income tax, PND 90 and 91, for 2025, online |
| Thu 16 Aprmoved from Wed 15 Apr | PND 1, 3, 53, 54 and PP 36 for March, online |
| Thu 16 Aprmoved from Wed 15 Apr | PP 30 VAT return for March, on paper |
| Thu 16 Aprmoved from Wed 15 Apr | Social security contributions for March |
| Thu 23 Apr | PP 30 VAT return for March, online |
| Thu 30 Apr | Last day for the AGM approving the 2025 audited accounts |
| May 2026 | |
| Thu 7 May | PND 1, 3, 53, 54 and PP 36 for April, on paper |
| Thu 14 May | BOJ 5 shareholder list, if the AGM was on 30 April |
| Fri 15 May | PND 1, 3, 53, 54 and PP 36 for April, online |
| Fri 15 May | PP 30 VAT return for April, on paper |
| Fri 15 May | Social security contributions for April |
| Mon 25 Maymoved from Sat 23 May | PP 30 VAT return for April, online |
| June 2026 | |
| Mon 1 Junmoved from Sat 30 May | Audited 2025 financial statements to the DBD, if the AGM was on 30 April |
| Mon 1 Junmoved from Sat 30 May | PND 50 corporate income tax for 2025, on paper |
| Mon 8 Junmoved from Sun 7 Jun | PND 1, 3, 53, 54 and PP 36 for May, on paper |
| Mon 8 Junmoved from Sun 7 Jun | PND 50 corporate income tax for 2025, online |
| Mon 15 Jun | PND 1, 3, 53, 54 and PP 36 for May, online |
| Mon 15 Jun | PP 30 VAT return for May, on paper |
| Mon 15 Jun | Social security contributions for May |
| Tue 23 Jun | PP 30 VAT return for May, online |
| July 2026 | |
| Tue 7 Jul | PND 1, 3, 53, 54 and PP 36 for June, on paper |
| Wed 15 Jul | PND 1, 3, 53, 54 and PP 36 for June, online |
| Wed 15 Jul | PP 30 VAT return for June, on paper |
| Wed 15 Jul | Social security contributions for June |
| Thu 23 Jul | PP 30 VAT return for June, online |
| August 2026 | |
| Fri 7 Aug | PND 1, 3, 53, 54 and PP 36 for July, on paper |
| Mon 17 Augmoved from Sat 15 Aug | PND 1, 3, 53, 54 and PP 36 for July, online |
| Mon 17 Augmoved from Sat 15 Aug | PP 30 VAT return for July, on paper |
| Mon 17 Augmoved from Sat 15 Aug | Social security contributions for July |
| Mon 24 Augmoved from Sun 23 Aug | PP 30 VAT return for July, online |
| Mon 31 Aug | PND 51 half-year tax for 2026, on paper |
| September 2026 | |
| Mon 7 Sept | PND 1, 3, 53, 54 and PP 36 for August, on paper |
| Tue 8 Sept | PND 51 half-year tax for 2026, online |
| Tue 15 Sept | PND 1, 3, 53, 54 and PP 36 for August, online |
| Tue 15 Sept | PP 30 VAT return for August, on paper |
| Tue 15 Sept | Social security contributions for August |
| Wed 23 Sept | PP 30 VAT return for August, online |
| October 2026 | |
| Wed 7 Oct | PND 1, 3, 53, 54 and PP 36 for September, on paper |
| Thu 15 Oct | PND 1, 3, 53, 54 and PP 36 for September, online |
| Thu 15 Oct | PP 30 VAT return for September, on paper |
| Thu 15 Oct | Social security contributions for September |
| Mon 26 Octmoved from Fri 23 Oct | PP 30 VAT return for September, online |
| November 2026 | |
| Mon 9 Novmoved from Sat 7 Nov | PND 1, 3, 53, 54 and PP 36 for October, on paper |
| Mon 16 Novmoved from Sun 15 Nov | PND 1, 3, 53, 54 and PP 36 for October, online |
| Mon 16 Novmoved from Sun 15 Nov | PP 30 VAT return for October, on paper |
| Mon 16 Novmoved from Sun 15 Nov | Social security contributions for October |
| Mon 23 Nov | PP 30 VAT return for October, online |
| December 2026 | |
| Mon 7 Dec | PND 1, 3, 53, 54 and PP 36 for November, on paper |
| Tue 15 Dec | PND 1, 3, 53, 54 and PP 36 for November, online |
| Tue 15 Dec | PP 30 VAT return for November, on paper |
| Tue 15 Dec | Social security contributions for November |
| Wed 23 Dec | PP 30 VAT return for November, online |
Planning ahead? The 2027 calendar is already up.
What is the financial year in Thailand?
A Thai company chooses its own accounting year. It must be 12 months long, it can end on any date, and the first one can be shorter: a new company may run its first accounting period from incorporation to any date it picks. 31 December is the common choice, and the dates below assume it.
Changing the year end later needs approval. The company applies to the Director-General of the Revenue Department, who may approve or refuse, and the transition period can be shorter than 12 months. The Accounting Act separately requires permission from the accounting inspectors to change the accounting year.
Two other years get confused with it. The personal income tax year is always the calendar year, so an employee files for January to December by 31 March. The government’s fiscal year runs from 1 October to 30 September and is named after the year it ends in, which matters only if you sell to the state.
Sources: Revenue Department, accounting period (Thai) · Revenue Code sections 65 to 76, including section 65 on accounting periods (English) · Revenue Code sections 38 to 64, including section 39 on the tax year (English) · Budgetary Procedures Act B.E. 2561, section 4 (Thai, PDF) · Accounting Act B.E. 2543, section 10 (Thai, PDF)
The year-end sequence
The annual filings depend on each other, and the chain is what catches people out. For a 31 December year end:
Books closed and audited
Your accountant closes the year; a licensed CPA audits and signs the financial statements. Start early: auditors are busiest in the first quarter.
AGM by 30 April
Within four months of the year end, shareholders meet and approve the audited statements. BOJ 5 follows within 14 days of that meeting.
Filed with DBD and Revenue
Financial statements to the DBD within one month of the AGM; PND 50 to the Revenue Department within 150 days of the year end.
This calendar is general information about filing dates, not accounting or tax advice, and it does not cover every filing every business owes. Specific business tax, excise, industry licences and BOI reporting all have their own calendars. Confirm anything that matters against the official notice or with your accountant. Spotted something out of date? Tell us and we will fix it.