When is the P.N.D.50 corporate tax return due in Thailand?
Within 150 days of the last day of the accounting period. For a 31 December year-end that is 30 May (29 May in a leap year). Filing online through e-Filing gives 8 more days.
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Detailed Explanation
## The rule
Section 68 of the Revenue Code requires a company or juristic partnership to file P.N.D.50 and pay the tax within 150 days from the last day of its accounting period.
## Dates
- 31 December year-end: 30 May, or 29 May in a leap year
- Online through e-Filing: usually 8 more days, as the Revenue Department announces each year
## What goes with it
The audited financial statements. Tax paid with the half-year P.N.D.51 is credited against the bill.
## How AccountsOS helps
Finn tracks the date from your year-end and prepares the figures. AccountsOS does not submit to the Revenue Department.
Source: https://www.rd.go.th/english/37764.html
Real-World Examples
Calendar-year company
Year ended 31 December 2026. P.N.D.50 is due 30 May 2027, or 7 June 2027 online.
June year-end
Year ended 30 June 2026. 150 days later is 27 November 2026.
Common Mistakes to Avoid
- Assuming 31 May instead of 30 May
- Leaving the audit too late to file on time
Frequently Asked Questions
Is the 8-day extension automatic?
It applies to a normal return filed online. A return filed on paper and then again online loses it.
What if I pay late?
A surcharge of 1.5% per month applies.
Practical Tips
- Book your auditor early in the year.
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