ภ.ง.ด.90

Tax on Rental Income in Thailand — Section 40(5), the 30% Deduction, and Filing PND 94 and 90 Without Mistakes

Rental income is taxable even if you only own one condo. How Thai personal income tax treats rent, choosing between actual and flat-rate expenses, mid-year and annual filing, withholding by corporate tenants, and a worked example from gross rent to tax payable.