Thai Revenue Department E-Filing — Personal Income Tax Online
The Revenue Department’s internet filing system, where individuals and businesses submit income tax, VAT and withholding tax returns themselves, at any hour.
efiling.rd.go.th
What you can do
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File your annual return yourself
Complete and submit a Phor Ngor Dor 90 or 91 return from home, without a trip to a district revenue office.
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Tax and allowances calculated for you
The system does the arithmetic from what you enter and checks each allowance against its conditions, removing manual calculation errors.
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Open 24/7, and usually a longer window
Available every day including holidays, and online filers are typically given an extension beyond the paper filing deadline.
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Claim a refund and track it
Request a refund inside the same return, then follow its progress — and any documents you are asked for — from your own account.
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Business returns too
Beyond personal income tax, the same system takes value-added tax and withholding tax returns on their statutory cycles.
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The official channel, not a lookalike
File and pay through the Revenue Department’s own system, without handing income details or bank numbers to an unknown intermediary.
What the Revenue Department’s E-Filing system is
E-Filing is the Revenue Department’s internet channel for submitting tax returns — the replacement for filling in a paper form and carrying it to a district revenue office. Individuals use it for the annual Phor Ngor Dor 90 and Phor Ngor Dor 91 returns; businesses use it for value-added tax and withholding tax returns on their statutory cycles. Its practical advantage is that the arithmetic happens as you type: the system works out whether you owe more, owe nothing, or are entitled to a refund, and tells you straight away.
Who must file a personal income tax return
The duty to file does not hinge on whether you end up owing anything; it hinges on whether your income for the tax year reached the level the law sets. Salaried staff, freelancers, online sellers, landlords and people earning interest or dividends all have to weigh it up. The thresholds differ by category of income and by marital status, and they are revised as new legislation appears — so a figure you memorised a few years ago may no longer be this year’s figure. Check the current thresholds on the Revenue Department’s site before deciding you are in the clear.
Choosing between Phor Ngor Dor 90 and 91
| Your income looks like this | Form to use | What to have ready |
|---|---|---|
| Salary or wages from employment only | Phor Ngor Dor 91 | A withholding certificate from every employer you had that year |
| Income beyond salary — freelance fees, rent, online sales, interest, dividends | Phor Ngor Dor 90 | Records of receipts and costs for each income category — deduction rules differ by category |
| Both a regular salary and side income in the same year | A single Phor Ngor Dor 90 | Everything on one return — do not file two separate ones |
Allowances: collect the evidence before you start typing
- Personal allowance, a spouse without income, children, and dependent parents.
- Life insurance premiums, your own health insurance, and health cover for your parents.
- Provident fund contributions, the government pension fund, and social security contributions.
- Retirement mutual funds and any other fund carrying a deduction that year, subject to the holding conditions the Revenue Department sets.
- Interest on a loan to buy, hire-purchase or build a home.
- Donations to qualifying schools, hospitals, religious institutions and registered charities.
- Year-specific stimulus deductions, such as spending under a government consumption scheme — these appear only in some years, run for a limited window, and usually require an electronic tax invoice as proof.
Deadlines, payment and refunds
The season for the previous tax year opens in early January. Paper returns are generally due within March of the following year, while internet filers are usually granted a further extension whose final date is not the same every year — so check that year’s announcement on the official site before you plan around it. If tax is payable, the system offers payment channels to choose from, and in some circumstances you can apply to pay in instalments under the department’s conditions. If you overpaid, the refund goes to the PromptPay account linked to your ID card number or to a bank account through the specified channel. While you wait, hold on to your withholding certificates, receipts and allowance evidence: officials may ask for them before the refund is approved.
Beware of fake tax-refund messages
Filing season is when scammers work hardest. The usual form is an SMS or chat message announcing that you are due a refund and must tap a link to confirm your account today. The link leads to a page or app that imitates the real thing and then asks for banking passwords or OTP codes, or pushes you to install software that hands over remote control of your phone. Three things are always true: the Revenue Department does not ask for passwords or OTPs by message, it does not impose a countdown, and it never charges a fee up front to release a refund. When such a message arrives, open the system yourself by typing an address under the rd.go.th domain and read the status in your own account.
Why a page like this needs to exist
Almost everything inside the filing system sits behind a sign-in, so search engines cannot see it even though nothing there blocks crawlers. The consequence is that when someone types “file tax online” or “how do I submit Phor Ngor Dor 91” as the deadline closes in, what surfaces first tends to be a summary written for an earlier year, an advertisement, or a site named to resemble the real one — precisely the gap scammers wait for. This page describes the service in the words people actually search with, sets out which form applies to whom and what to prepare, and then hands you a single official address. ThaiGov.co is an independent directory: not affiliated with the Revenue Department, unable to file on anyone’s behalf, and holding no income or tax data of any kind.
How to use it
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Gather your paperwork first
Have your ID number, the withholding tax certificates from your employer or clients, the evidence behind each allowance — insurance premiums, donation receipts and so on — and the bank or PromptPay account you want a refund paid into. Assembling it first lets you finish in one sitting.
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Register and verify, or sign in
New users register once with details matching the Revenue Department’s records and verify their identity as the system directs. Use an email address and phone number you actually use — they carry your verification codes now and your notifications in future years.
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Pick the form that matches your income
If your only income is salary or wages from employment, use Phor Ngor Dor 91. If anything else is in the mix — freelance work, rent, online selling, interest or dividends — use Phor Ngor Dor 90 and report every source on that one return.
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Check the income the system has pre-filled
The system may show income and tax already withheld as reported by employers. Compare it line by line with every withholding certificate you hold; if a figure differs or an employer is missing, correct it and add what is missing so the return reflects reality.
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Enter allowances, then review before you submit
Claim only what you can evidence, then read the summary page carefully to see whether the amount payable or refundable matches what you expected. Once you confirm, save or print the filing acknowledgement.
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Pay, or wait for the refund — and keep the file
If tax is due, choose one of the payment channels offered and settle it before the deadline. If a refund is due, check the status periodically and keep every supporting document — officials may ask you to submit some for verification.
Go to the official site
You are leaving ThaiGov.co for the agency’s official website — efiling.rd.go.th
Other official channels
Frequently asked questions
Who has to file a personal income tax return?
Anyone whose income for the tax year reaches the threshold set by law must file, even if the calculation ends with no tax to pay. Salaried employees, freelancers, online sellers and people with rental or investment income all need to check. The minimum thresholds vary by type of income and marital status and are revised from time to time, so confirm the figures for the year you are filing on the Revenue Department’s site before concluding that you are exempt.
What is the difference between Phor Ngor Dor 90 and 91?
Phor Ngor Dor 91 is for people whose only income is employment income — a salaried worker with nothing else coming in. Phor Ngor Dor 90 is for everyone with other categories of income as well: freelance work, rent, trading, interest or dividends. If you had both a salary and side income during the year, you file a single Phor Ngor Dor 90 covering all of it, not two separate returns.
What is the deadline for filing online?
The season for the previous tax year opens in early January. Paper returns are generally due within March of the following year, and internet filers are usually granted an extension beyond that. The exact final date for online filing differs from year to year because it depends on that year’s announcement, so check it on the official site — and do not leave it to the last day, when the system is at its busiest.
I cannot sign in, or the OTP never arrives. What now?
Start by confirming that the taxpayer ID and password match what you registered; if the password is gone, use the forgotten-password link on the sign-in page. If the OTP does not arrive, check that the registered phone number or email address still works, look in the spam folder, and request a fresh code after a short pause. If the old number or address is no longer yours, contact your area revenue office or the official contact channel listed on the website — changing your contact details requires identity verification.
I have filed and then spotted a mistake. Can I fix it?
Yes — you submit a corrected return through the system. While you are still inside the filing window, an amendment usually carries no extra burden; after the deadline, if the correction increases the tax due, surcharges or penalties may apply under the law. For tangled cases — the wrong form entirely, or several duplicate submissions — contact your area revenue office and let staff walk you through it rather than experimenting.
When and how is a tax refund paid?
If the return shows you overpaid, you request the refund inside that same return. Money is transferred to the PromptPay account linked to your ID card number, or to a bank account through the channel the Revenue Department specifies that year. Timing depends on whether extra documents are requested; a slow response from you means a slow refund, so check the status in the system now and then rather than simply waiting.
I got an SMS about a tax refund with a link. Is it real?
Treat it as a scam until proven otherwise. The Revenue Department does not text links asking for banking passwords or OTP codes, and no fee is ever collected up front in exchange for a refund. The safe way to check is to open the system yourself by typing the department’s address, which lives under the rd.go.th domain, and reading the refund status in your own account — and never install an app that such a message recommends.