ภ.ง.ด.91 (PND 91)
Personal income tax return (employment income only) · แบบแสดงรายการภาษีเงินได้บุคคลธรรมดา
Also written as Por Ngor Dor 91, PND91, P.N.D.91, ภงด91, ภ.ง.ด. 91
Last reviewed 28 September 2026
ภ.ง.ด.91 is the annual personal income tax return for people whose only income in the year was employment income under Section 40 (1) of the Revenue Code, such as salary and bonus. Employees file it between 1 January and 31 March of the following year, and online filing for tax year 2025 was accepted until 8 April 2026.
Your employer’s 50 ทวิ certificate, due by 15 February, gives the income and the tax already withheld, which is credited on the return. If you had any other kind of income, such as rent or freelance fees, use ภ.ง.ด.90 instead.
The facts
| Belongs to | Revenue Departmentกรมสรรพากร |
| Where to get it | It is filed online through the Revenue Department’s e-filing system at efiling.rd.go.th, or on the paper form published on rd.go.th. |
| When it is due | 31 March following the tax year (online: 8 April). See the calendar |
| Source | Revenue Department, ภ.ง.ด.91 filing instructions for tax year 2568/2025 (Thai, PDF) |
This describes what a government form is for, not how your company should fill it in. Spotted something out of date? Tell us and we will fix it.