Fiscal Schedule 2026

Thailand Tax Calendar 2026: Key Filing Dates

Selected Revenue Department filing dates for 2026. Check the official calendar for your tax period and filing channel; SSO and DBD deadlines are not covered here.

Revenue Department tax calendar

LevelMark Precision Data

Filing Deadline (Paper)

07 January 2026

Withholding Tax Return (PND 1, 2, 3, 53, 54) Value Added Tax Remittance (PP36)

Filing Deadline (Paper)

15 January 2026

Value Added Tax Return (PP30) Specific Business Tax Return (PT40)

E-Filing Deadline

15 January 2026

Withholding Tax Return (PND 1, 2, 3, 53, 54) Value Added Tax Remittance (PP36)

E-Filing Deadline

23 January 2026

Value Added Tax Return (PP30) Specific Business Tax Return (PT40)

Filing Deadline (Paper)

02 February 2026

The filing deadline of January 31 falls on a public holiday; postponed to February 2.

Withholding Tax Return (PND 2A, PND 3A)

Filing Deadline (Paper)

09 February 2026

The filing deadline of February 7 falls on a public holiday; postponed to February 9.

Withholding Tax Return (PND 1, 2, 3, 53, 54) Value Added Tax Remittance (PP36)

E-Filing Deadline

09 February 2026

Withholding Tax Return (PND 2A, PND 3A)

E-Filing Deadline

16 February 2026

Withholding Tax Return (PND 1, 2, 3, 53, 54) Value Added Tax Remittance (PP36)

Filing Deadline (Paper)

16 February 2026

The filing deadline of February 15 falls on a public holiday; postponed to February 16.

Value Added Tax Return (PP30) Specific Business Tax Return (PT40)

E-Filing Deadline

23 February 2026

Value Added Tax Return (PP30) Specific Business Tax Return (PT40)

Filing Deadline (Paper)

02 March 2026

The filing deadline of February 28 falls on a public holiday; postponed to March 2.

Withholding Tax Return (PND 1A)

E-Filing Deadline

09 March 2026

Withholding Tax Return (PND 1A)

Filing Deadline (Paper)

09 March 2026

The filing deadline of March 7 falls on a public holiday; postponed to March 9.

Withholding Tax Return (PND 1, 2, 3, 53, 54) Value Added Tax Remittance (PP36)

E-Filing Deadline

16 March 2026

Withholding Tax Return (PND 1, 2, 3, 53, 54) Value Added Tax Remittance (PP36)

Filing Deadline (Paper)

16 March 2026

The filing deadline of March 15 falls on a public holiday; postponed to March 16.

Value Added Tax Return (PP30) Specific Business Tax Return (PT40)

E-Filing Deadline

23 March 2026

Value Added Tax Return (PP30) Specific Business Tax Return (PT40)

Filing Deadline (Paper)

31 March 2026

Personal Income Tax Return (PND 90, 91, 92, 95)

Filing Deadline (Paper)

07 April 2026

Withholding Tax Return (PND 1, 2, 3, 53, 54) Value Added Tax Remittance (PP36)

E-Filing Deadline

08 April 2026

Personal Income Tax Return (PND 90, 91, 92, 95)

E-Filing Deadline

16 April 2026

Withholding Tax Return (PND 1, 2, 3, 53, 54) Value Added Tax Remittance (PP36)

Filing Deadline (Paper)

16 April 2026

The filing deadline of April 15 falls on a public holiday; postponed to April 16.

Value Added Tax Return (PP30) Specific Business Tax Return (PT40)

E-Filing Deadline

23 April 2026

Value Added Tax Return (PP30) Specific Business Tax Return (PT40)

Filing Deadline (Paper)

07 May 2026

Withholding Tax Return (PND 1, 2, 3, 53, 54) Value Added Tax Remittance (PP36)

E-Filing Deadline

15 May 2026

Withholding Tax Return (PND 1, 2, 3, 53, 54) Value Added Tax Remittance (PP36)

Filing Deadline (Paper)

15 May 2026

Value Added Tax Return (PP30) Specific Business Tax Return (PT40)

E-Filing Deadline

25 May 2026

Value Added Tax Return (PP30) Specific Business Tax Return (PT40)

Filing Deadline (Paper)

02 June 2026

The filing deadline of May 30 falls on a public holiday; postponed to June 2.

Corporate Income Tax Return (PND 50, 52, 55) Annual Disclosure Form

Filing Deadline (Paper)

08 June 2026

The filing deadline of June 7 falls on a public holiday; postponed to June 8.

Withholding Tax Return (PND 1, 2, 3, 53, 54) Value Added Tax Remittance (PP36)

E-Filing Deadline

08 June 2026

(For juristic persons with an accounting period starting Jan 1 - ending Dec 31)

Corporate Income Tax Return (PND 50, 52, 55) Annual Disclosure Form

E-Filing Deadline

15 June 2026

Withholding Tax Return (PND 1, 2, 3, 53, 54) Value Added Tax Remittance (PP36)

Filing Deadline (Paper)

15 June 2026

Value Added Tax Return (PP30) Specific Business Tax Return (PT40)

E-Filing Deadline

23 June 2026

Value Added Tax Return (PP30) Specific Business Tax Return (PT40)

Filing Deadline (Paper)

07 July 2026

Withholding Tax Return (PND 1, 2, 3, 53, 54) Value Added Tax Remittance (PP36)

Filing Deadline (Paper)

15 July 2026

Value Added Tax Return (PP30) Specific Business Tax Return (PT40)

E-Filing Deadline

15 July 2026

Withholding Tax Return (PND 1, 2, 3, 53, 54) Value Added Tax Remittance (PP36)

E-Filing Deadline

23 July 2026

Value Added Tax Return (PP30) Specific Business Tax Return (PT40)

Filing Deadline (Paper)

07 August 2026

Withholding Tax Return (PND 1, 2, 3, 53, 54) Value Added Tax Remittance (PP36)

E-Filing Deadline

17 August 2026

Withholding Tax Return (PND 1, 2, 3, 53, 54) Value Added Tax Remittance (PP36)

Filing Deadline (Paper)

17 August 2026

The filing deadline of August 15 falls on a public holiday; postponed to August 17.

Value Added Tax Return (PP30) Specific Business Tax Return (PT40)

E-Filing Deadline

24 August 2026

Value Added Tax Return (PP30) Specific Business Tax Return (PT40)

Filing Deadline (Paper)

31 August 2026

(For juristic persons with an accounting period starting Jan 1 - ending Dec 31)

Half-Year Corporate Income Tax Return (PND 51)

Filing Deadline (Paper)

07 September 2026

Withholding Tax Return (PND 1, 2, 3, 53, 54) Value Added Tax Remittance (PP36)

E-Filing Deadline

08 September 2026

(For juristic persons with an accounting period starting Jan 1 - ending Dec 31)

Half-Year Corporate Income Tax Return (PND 51)

E-Filing Deadline

15 September 2026

Withholding Tax Return (PND 1, 2, 3, 53, 54) Value Added Tax Remittance (PP36)

Filing Deadline (Paper)

15 September 2026

Value Added Tax Return (PP30) Specific Business Tax Return (PT40)

E-Filing Deadline

23 September 2026

Value Added Tax Return (PP30) Specific Business Tax Return (PT40)

Filing Deadline (Paper)

30 September 2026

Half-Year Personal Income Tax Return (PND 94)

Filing Deadline (Paper)

07 October 2026

Withholding Tax Return (PND 1, 2, 3, 53, 54) Value Added Tax Remittance (PP36)

E-Filing Deadline

08 October 2026

Half-Year Personal Income Tax Return (PND 94)

E-Filing Deadline

15 October 2026

Withholding Tax Return (PND 1, 2, 3, 53, 54) Value Added Tax Remittance (PP36)

Filing Deadline (Paper)

15 October 2026

Value Added Tax Return (PP30) Specific Business Tax Return (PT40)

E-Filing Deadline

26 October 2026

Value Added Tax Return (PP30) Specific Business Tax Return (PT40)

Filing Deadline (Paper)

09 November 2026

The filing deadline of November 7 falls on a public holiday; postponed to November 9.

Withholding Tax Return (PND 1, 2, 3, 53, 54) Value Added Tax Remittance (PP36)

E-Filing Deadline

16 November 2026

Withholding Tax Return (PND 1, 2, 3, 53, 54) Value Added Tax Remittance (PP36)

Filing Deadline (Paper)

16 November 2026

The filing deadline of November 15 falls on a public holiday; postponed to November 16.

Value Added Tax Return (PP30) Specific Business Tax Return (PT40)

E-Filing Deadline

23 November 2026

Value Added Tax Return (PP30) Specific Business Tax Return (PT40)

Filing Deadline (Paper)

08 December 2026

The filing deadline of December 7 falls on a public holiday; postponed to December 8.

Withholding Tax Return (PND 1, 2, 3, 53, 54) Value Added Tax Remittance (PP36)

Filing Deadline (Paper)

15 December 2026

Value Added Tax Return (PP30) Specific Business Tax Return (PT40)

E-Filing Deadline

15 December 2026

Withholding Tax Return (PND 1, 2, 3, 53, 54) Value Added Tax Remittance (PP36)

E-Filing Deadline

23 December 2026

Value Added Tax Return (PP30) Specific Business Tax Return (PT40)