When is withholding tax due?

Withholding tax returns (PND 1 for salaries, PND 3 for payments to individuals, PND 53 for payments to companies) are due by the 7th of the following month on paper, or by the 15th when filed online.

When are social security contributions due?

Employer and employee social security contributions are due to the Social Security Office by the 15th of the following month.

What annual filings does a Thai company have?

Each year a company must have its financial statements audited by an independent licensed Thai CPA, hold an annual general meeting within four months of the year end, file the audited statements with the DBD within one month of the AGM, and file the PND 50 corporate income tax return within 150 days of the year end.

Do I need to file if my company had no income?

Yes. Dormant companies still file monthly VAT returns (if VAT registered), the annual audit, the DBD financial statements and the PND 50 return. Missing filings leads to fines and can cause problems with work permit renewals.

What happens if I miss a deadline?

Late filing brings fines and surcharges, typically 1.5% per month on unpaid tax plus penalties. Repeated failures can lead to the company being flagged by the Revenue Department or struck off by the DBD.

Thai Accounting & Tax Calendar 2026

Thai companies file with three main agencies: the Revenue Department for tax, the Social Security Office for employee contributions, and the Department of Business Development for annual company records. Most deadlines fall in the first half of each month, and online filing usually gives a little extra time.

These obligations apply whether or not the company is trading. A company with no income still needs its returns, its audit and its annual filings.

Monthly deadlines

7th (15th online): Withholding tax: PND 1, PND 3, PND 53
15th: Social security contributions (SSO)
15th (23rd online): VAT return: PP.30

The extended online deadlines are set by the Revenue Department and are reviewed from time to time.

Annual deadlines

Within 2 months of half-year: Half-year corporate tax estimate: PND 51
Within 4 months of year end: Audit completed and annual general meeting held
Within 14 days of the AGM: Updated shareholder list (Bor Or Jor 5) filed with the DBD
Within 1 month of the AGM: Audited financial statements filed with the DBD
Within 150 days of year end: Annual corporate income tax return: PND 50
End of February: Annual employee income summary: PND 1 Kor

Statutory audits must be certified by an independent licensed Thai CPA. See our annual audit service.

Official sources

Tax deadlines and forms are published by the Revenue Department at rd.go.th, social security at sso.go.th, and company filings at dbd.go.th. This guide is general information, not legal or tax advice.

Common mistakes to avoid

Skipping nil VAT returns. A VAT-registered company must file every month, even with no sales.

Leaving the audit too late. Auditors get busy before the four-month AGM deadline, so start early.

Letting filings slip when you employ foreigners. Clean tax and social security records are needed for work permit renewals.

Frequently asked questions

VAT returns are due by the 15th of the following month for paper filing. Online filing through the Revenue Department e-filing system currently allows extra time, up to the 23rd. VAT must be filed every month, even when there are no sales.