Thai companies do not get a single annual return. They get a series of filings to the Revenue Department, the Social Security Office (SSO) and the Department of Business Development (DBD), on different forms and deadlines. Missing one usually means a fine. Missing several in a row can get a company struck off. This calendar puts them all in one place for a limited company with a 31 December financial year-end. If your year-end is different, shift the yearly dates by the same number of months.
The deadlines come from the Revenue Code, the Civil and Commercial Code, the Accounting Act and the Social Security Act, as summarised in our accounting and audit requirements guide. Always check the agency's site for the current year, because the Revenue Department regularly extends e-filing deadlines.
Every month#
| Filing | What | Deadline | Agency |
|---|---|---|---|
| PND.1 | Withholding tax on employee salaries | 7th of the next month on paper, 15th if e-filed | Revenue Department |
| PND.3 | Withholding tax on payments to individuals (services, rent) | Same as PND.1 | Revenue Department |
| PND.53 | Withholding tax on payments to companies | Same as PND.1 | Revenue Department |
| PND.54 | Withholding tax on certain payments abroad | 7th of the next month (15th if e-filed) | Revenue Department |
| PP.30 | VAT return for VAT-registered companies | 15th of the next month on paper; 23rd if e-filed (the e-filing extension currently runs to 31 January 2027) | Revenue Department |
| PP.36 | Reverse-charge VAT on services bought from abroad | 7th of the next month (15th if e-filed) | Revenue Department |
| Sor Por Sor 1-10 | Social security contributions, 5% employee + 5% employer, on wages capped at 17,500 THB | 15th of the next month | SSO |
Notes:
- VAT is 7% until 30 September 2027. A company must register once its turnover passes 1.8 million THB a year (VAT guide).
- Late tax payment carries a surcharge of 1.5% per month on the unpaid tax, plus fines (Revenue Department). Late SSO contributions carry 2% per month (payroll guide).
- A month with no payments still needs a VAT return if you are VAT-registered. A nil PP.30 is still a PP.30.
The year at a glance (31 December year-end)#
| When | What | Who |
|---|---|---|
| January | Close the books for the year. Start the audit. Employee Welfare Fund contributions begin from 1 January 2027 | Bookkeeper, auditor, payroll |
| By end of February | PND.1 Kor, the annual summary of employee withholding tax. Issue each employee a 50 Tawi certificate | Payroll / bookkeeper |
| January–March | CPA audit of the financial statements | Independent CPA |
| By 30 April | AGM approves the audited financial statements (within 4 months of year-end). Send notice of the meeting in advance as the articles and the Code require | Directors |
| Within 14 days of the AGM | Bor Or Jor 5 shareholder list filed with the DBD | Directors / company secretary |
| Within 1 month of the AGM (about 31 May) | DBD e-filing of the audited financial statements (efiling.dbd.go.th) | Bookkeeper |
| Within 150 days of year-end (about 30 May, plus 8 days if e-filed) | PND.50 corporate income tax return and payment | Bookkeeper |
| By 31 August | PND.51 half-year estimated tax (within 2 months after the first 6 months) | Bookkeeper |
| Through the year | Monthly filings above | Bookkeeper, payroll |
Month by month for 2027#
January 2027. File December's PND.1, PND.3, PND.53 and SSO by 15 January, and PP.30 by 15 January (or the online deadline). Close the 2026 books. Book the auditor if you have not already. Employee Welfare Fund deductions start with January payroll: 0.25% from the employee and 0.25% from the employer, until the end of 2031, after a final deferral from 1 October 2026 (Forvis Mazars).
February 2027. Monthly filings for January. File PND.1 Kor by the end of the month and give employees their 50 Tawi certificates so they can file personal tax returns (personal income tax guide).
March 2027. Monthly filings for February. The audit should be in its final stage. Ask the auditor for a draft report in time for the AGM notice.
April 2027. Monthly filings for March. Hold the AGM by 30 April to approve the audited statements, appoint the auditor for the next year and, where relevant, declare a dividend. Keep signed minutes.
May 2027. Monthly filings for April. File Bor Or Jor 5 within 14 days of the AGM. File the audited statements on DBD e-filing within 1 month of the AGM. File PND.50 and pay the corporate income tax within 150 days of year-end (corporate income tax guide).
June and July 2027. Monthly filings. A good time to check half-year results, because they drive the PND.51 estimate.
August 2027. Monthly filings. File PND.51 by 31 August with an estimate of the year's profit, and pay half the estimated tax. Under-estimating by more than 25% can trigger a surcharge, so base the estimate on real numbers.
September 2027. Monthly filings. The current 7% VAT rate is set to 30 September 2027. Watch for the Royal Decree on the rate from 1 October.
October to December 2027. Monthly filings. Plan the year-end close, stock count and fixed asset review. Agree the audit timetable with your CPA before the holidays.
Other dates that catch companies out#
- Changes to the company. New directors, a new address, a change of capital or a change of objectives must be registered with the DBD, usually within 14 days of the resolution. Ask your firm before the change, not after.
- Work permits and visas. Each foreign employee has a renewal date, and the visa extension and work permit usually renew together. Track them in the same calendar (work permit guide).
- BOI reports. BOI-promoted companies have their own reporting dates under their certificate (BOI guide).
- Withholding tax certificates. When you pay a supplier and withhold tax, you must give them a 50 Tawi certificate. Suppliers will ask for it.
Penalties in brief#
- Late tax: 1.5% per month surcharge on the unpaid tax, plus a fine that depends on the form and the delay (Revenue Department).
- Late SSO: 2% per month on unpaid contributions.
- Late AGM, Bor Or Jor 5 or DBD filing: fines under the Civil and Commercial Code and the Accounting Act, which can apply to directors personally.
- No filings for 3 years in a row: the DBD can strike the company off as defunct, but directors remain liable. If the company is no longer needed, a formal dissolution is cleaner.
A simple system that works#
- Put every deadline above in a shared calendar with reminders one week before.
- Agree a monthly "documents in" date with your accountant, for example the 5th.
- Keep a folder per month with sales invoices, purchase invoices, bank statements and payroll.
- Ask your accountant for filed returns and payment receipts every month, not just a confirmation message.
- Book the auditor and the AGM date in October for the following year.
If you need someone to run this for you, see how to choose an accounting firm in Bangkok.
Frequently asked questions#
When is the annual tax return due for a Thai company? The PND.50 is due within 150 days of the financial year-end, so about 30 May for a 31 December year-end. E-filing commonly gets 8 extra days.
When must a Thai company hold its AGM? Within 4 months of the financial year-end, so by 30 April for a 31 December year-end.
What is Bor Or Jor 5? The list of shareholders, filed with the DBD within 14 days of the AGM.
Does a dormant company still have to file? Yes. It still needs books, an audit, an AGM, the DBD filing and a PND.50, unless it is formally dissolved.
When does the Employee Welfare Fund start? Contributions start on 1 January 2027, at 0.25% each from employer and employee, after the start date was moved from 1 October 2026.
What is the PND.51? The half-year corporate income tax return, filed within 2 months of the end of the first half of the financial year, with an estimate of the year's profit.
