# When is the P.N.D.50 corporate tax return due in Thailand?

Last updated: 25 October 2026
Country: Thailand
Category: tax

**Quick answer:** 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.

## 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.

## Related questions

- [What is the corporate income tax rate in Thailand?](https://accounts-os.com/th/questions/what-is-the-corporate-tax-rate-in-thailand)
- [What is P.N.D.51 and how much do I pay?](https://accounts-os.com/th/questions/what-is-pnd51-in-thailand)