Do You Need to File a Thai Midyear Tax Return? PND.94 Explained for Expats

Carl Turner, Co-Founder of https://www.expattaxthailand.com/, explains who needs to file a PND.94 mid-year tax return in Thailand – and who doesn’t.

Perfect for expats earning Thai rental income or remitting overseas rental income into Thailand, the video covers filing thresholds, deadlines, tax allowances, and common pitfalls. We walk through how to calculate what’s owed, the penalties for missing a return, and what to do if you’re unsure.

Includes a live Q&A session addressing real expat scenarios and answers to common questions about tax residency, remittances, double taxation, and more.

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📖 Chapters
00:00 Intro
01:36 2025 Thai Tax Guide
02:17 Disclaimer
02:35 Thai tax changes
03:11 PND94 explained
03:47 Who needs to file?
04:15 PND94 assessable income
06:10 Key Thai tax dates
06:37 Implications of not declaring
07:33 How is PND94 tax calculated
08:16 Tax allowances
09:33 Income tax brackets
10:10 How and when to file PND94
11:22 What happens at year-end?
13:03 Expat tax tips and strategy
14:12 Q&A

⚠️ DISCLAIMER: The information in this video is for informational purposes only and is not intended as professional tax advice. It provides general guidance on tax matters and should not be the sole basis for making personal tax decisions. Tax situations vary greatly, and tax laws may change. We strongly advise consulting with a qualified tax advisor for your situation.

✖️ Copyright Notice: This video and our YouTube channel contain dialogue, music, and images that are the property of Expat Tax Thailand. You are authorized to share the video link and channel and embed this video in your website or others as long as a link back to our YouTube channel is provided.

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