Every July, Thai freelancers who have been heads-down on client work for six months start hearing the same phrase: half-year tax, or PND 94 (ภ.ง.ด.94). The 2026 filing season is now open. The Revenue Department has accepted returns since 1 July 2026, paper filings close on 30 September 2026, and online filing through the e-Filing system runs until 8 October 2026.
The most common question is simply: do I have to file this? Not every freelancer does, and the rules trip people up every year. Here is the full picture — who must file, how the calculation works, and what to prepare before the deadline.
What PND 94 actually is
PND 94 is the half-year personal income tax return. It covers income earned from January through June of the tax year, and it works as a prepayment: you calculate tax on your first-half income now, then when you file your full-year return (PND 90) early next year, everything you paid with PND 94 is credited against your annual tax. You never pay twice on the same baht.
The logic is straightforward. Salaried employees have tax withheld every month by their employer. People earning business or professional income do not, so the Revenue Department splits their payment into two rounds instead of one painful lump sum in March.
Which freelancers must file
This is where the confusion lives. PND 94 applies only to income under categories 5 through 8 of Section 40 of the Revenue Code. For freelancers, the relevant ones are:
- 40(6) — independent professions: doctors, lawyers, engineers, architects, accountants
- 40(7) — contract work where you supply your own materials
- 40(8) — business and commerce: online sellers, studios, photographers and production teams who invest in their own equipment and carry real costs
- 40(5) — rental income, such as letting out a condo on the side
The threshold: if your combined income in these categories for January–June 2026 exceeded 60,000 baht (single) or 120,000 baht (married filing jointly), you are required to file.
Here is the nuance that matters most. A freelancer doing general hire-of-work with almost no overhead — a solo writer, translator, or designer taking on jobs personally — usually earns category 40(2) income, and 40(2) is not subject to half-year filing at all. You simply file once a year. But the line between 40(2) and 40(8) is not always clean. If you run a team, buy materials, or invest in significant equipment, your work may count as a business under 40(8). When in doubt, ask your area revenue office or an accountant — being wrong in the quiet direction means missing a filing obligation without realising it.
The 2026 deadlines
- Paper filing at your area revenue office: by 30 September 2026
- Online filing at efiling.rd.go.th: until 8 October 2026, closing at 23:59 on the final day
How the calculation works
- Total your category 40(5)–(8) income for the first half of the year.
- Deduct expenses — either the standard lump-sum rate for your income category, or actual expenses if you have complete documentation.
- Apply allowances. Many are halved for the half-year return; the personal allowance, for example, is 30,000 baht instead of the usual 60,000.
- Calculate tax at progressive rates, then subtract any withholding tax your clients already deducted during the first half.
Many freelancers find that withholding already covers most or all of the bill. But note carefully: owing nothing does not exempt you from filing. If you meet the criteria, the return itself is mandatory.
What late filing costs
- A criminal fine of up to 2,000 baht for missing the deadline
- A surcharge of 1.5% per month on any unpaid tax
Small numbers, perhaps, but an unnecessary mark on your record — and if real tax is owed, the interest clock runs monthly.
Pre-filing checklist
- Summarise January–June income, separated by income category
- Collect withholding tax certificates (50 tawi) from every client
- Decide between lump-sum and actual expense deduction
- List the allowances available for the half-year return
- Do not wait for the final week; e-Filing traffic spikes every year at the deadline
The slow part of filing is never the form — it is reconstructing six months of numbers. If your invoices, payments, and withholding records have been captured as you went, the actual filing takes under an hour. That is exactly the job MANA does for Thai freelancers: every invoice and payment lives in one place, withholding tax is recorded against each document, and your half-year totals are ready without a spreadsheet archaeology session.