https://settlrglobal.com/assets/thailand-tax-calendar-2026-Dx-BC9qn.js

1import{n as e}from"./Navbar-DW33Loce.js";var t={title:`Thailand Tax Calendar 2026: All Deadlines | Settlr Global`,description:`Every 2026 Thailand tax deadline in one place: PND.1 withholding, PP.30 VAT, PND.50 and PND.51 corporate tax and SSO, plus late filing surcharges.`,ogTitle:`Thailand Tax Calendar 2026: Every Deadline | Settlr Global`,ogDescription:`Monthly, mid year and annual filing dates for Thai companies, so nothing slips.`,keywords:`Thailand tax calendar 2026, Thailand tax deadlines, PND.50 deadline, PP.30 deadline, PND.1 due date`,path:`/thailand-tax-calendar-2026`,serviceName:`Thailand Corporate Tax Compliance`,serviceType:`Tax filing and compliance calendar`,breadcrumbLabel:`Thailand Tax Calendar 2026`},n={eyebrow:`2026 Filing Calendar`,titleLine1:`Thailand Tax Calendar 2026`,titleAccent:`Every Deadline in One Place`,lead:`PND.1, PP.30, PND.50, PND.51, and Social Security Fund contributions each run on a different clock. Miss one and you owe a 1.5% monthly surcharge plus penalties. Here is the full 2026 filing calendar for Thai-registered companies.`,primaryCta:{label:`Talk to Our Tax Team`,href:e},secondaryCta:{label:`See the Full Calendar`,href:`#calendar`},stats:[{value:`12x`,label:`Monthly WHT & VAT filings per year`},{value:`2x`,label:`Corporate income tax filings (PND.51 + PND.50)`},{value:`1.5%`,label:`Monthly surcharge on late payments`},{value:`150 days`,label:`Window to file PND.50 after year-end`}]},r=[{slug:`every-month`,label:`Every month`,short:`Monthly`,group:`cadence`},{slug:`january`,label:`January`,short:`Jan`,group:`month`},{slug:`february`,label:`February`,short:`Feb`,group:`month`},{slug:`march`,label:`March`,short:`Mar`,group:`month`},{slug:`april`,label:`April`,short:`Apr`,group:`month`},{slug:`may`,label:`May`,short:`May`,group:`month`},{slug:`june`,label:`June`,short:`Jun`,group:`month`},{slug:`july`,label:`July`,short:`Jul`,group:`month`},{slug:`august`,label:`August`,short:`Aug`,group:`month`},{slug:`september`,label:`September`,short:`Sep`,group:`month`},{slug:`october`,label:`October`,short:`Oct`,group:`month`},{slug:`november`,label:`November`,short:`Nov`,group:`month`},{slug:`december`,label:`December`,short:`Dec`,group:`month`},{slug:`fiscal-pnd50`,label:`PND.50 window`,short:`PND.50`,group:`cadence`},{slug:`fiscal-pnd51`,label:`PND.51 window`,short:`PND.51`,group:`cadence`},{slug:`agm`,label:`AGM / DBD`,short:`AGM`,group:`cadence`}],i=r.filter(e=>e.group===`cadence`),a=r.filter(e=>e.group===`month`),o=[`every-month`,`january`,`february`,`march`,`april`,`may`,`june`,`july`,`august`,`september`,`october`,`november`,`december`],s={title:`Month-by-month 2026 filing calendar`,description:`Choose a period below to see what is due. Start with Monthly for the recurring stack, or open a fiscal window when you need PND.50, PND.51, or AGM.`,rows:[{month:`Every month`,filing:`Withholding tax on payments to employees/vendors`,form:`PND.1 / PND.3 / PND.53`,dueDate:`7th (paper) / 15th (e-filing) of the following month`,appliesTo:`All companies with employees or withholding-taxable payments`,periodSlugs:[...o]},{month:`Every month`,filing:`Value Added Tax return`,form:`PP.30`,dueDate:`15th (paper) / 23rd (e-filing) of the following month`,appliesTo:`VAT-registered businesses (turnover over THB 1.8M/year)`,periodSlugs:[...o]},{month:`Every month`,filing:`Social Security Fund contribution`,form:`SSO Form 1-10`,dueDate:`15th of the following month`,appliesTo:`All companies with registered employees`,periodSlugs:[...o]},{month:`February`,filing:`Annual Social Security reconciliation`,form:`SSO annual filing`,dueDate:`By end of February`,appliesTo:`Employers reconciling prior year contributions`,periodSlugs:[`february`]},{month:`March`,filing:`Personal income tax return (calendar-year filers)`,form:`PND.90 / PND.91`,dueDate:`March 31 (paper) / April 8 (e-filing)`,appliesTo:`Employees and individuals with assessable income`,periodSlugs:[`march`]},{month:`Within 150 days of fiscal year-end`,filing:`Annual corporate income tax return + audited financials`,form:`PND.50`,dueDate:`150 days after fiscal year-end (e.g. May 30 for Dec 31 year-end)`,appliesTo:`All Thai-registered companies`,periodSlugs:[`fiscal-pnd50`]},{month:`Within 2 months of mid-year`,filing:`Half-year corporate income tax estimate`,form:`PND.51`,dueDate:`2 months after the mid-point of the fiscal year (e.g. Aug 31 for Dec 31 year-end)`,appliesTo:`All Thai-registered companies (advance CIT payment)`,periodSlugs:[`fiscal-pnd51`]},{month:`Within 1 month of AGM`,filing:`Annual General Meeting + financial statement filing to DBD`,form:`DBD filing`,dueDate:`W

1ithin 1 month of the AGM, held within 4 months of fiscal year-end`,appliesTo:`All Thai-registered companies`,periodSlugs:[`agm`]}]};function c(e){return s.rows.filter(t=>t.periodSlugs.includes(e))}var l={title:`Filing obligations grouped by frequency`,description:`A quick reference for building your internal compliance calendar.`,groups:[{frequency:`Monthly`,cadence:`12× / year`,items:[`PND.1: withholding tax on salaries`,`PND.3 / PND.53: withholding tax on vendor payments`,`PP.30: VAT return`,`SSO contribution: employer + employee social security`,`Nil returns when there was no activity that month`]},{frequency:`Mid-year`,cadence:`1× / year`,items:[`PND.51: half-year corporate income tax estimate`,`Half-year board review of tax provisioning`,`Mid-year VAT input / output reconciliation`,`Cash plan for the PND.51 advance payment`,`Checkpoint toward PND.50 / AGM year-end windows`]},{frequency:`Annual`,cadence:`Year-end cluster`,items:[`PND.50: annual corporate income tax return`,`PND.90 / PND.91: personal income tax returns`,`Audited financial statements`,`AGM and DBD financial statement filing`,`SSO annual reconciliation`]}]},u={title:`What late filing actually costs`,description:`Thai tax penalties compound quickly because the surcharge is monthly, not one-time. Consistent monthly filing discipline is the cheapest form of tax compliance.`,items:[`1.5% surcharge per month (or part of a month) on unpaid tax, capped at the tax amount itself.`,`Fixed fines of THB 200 to 2,000 for late submission of PND and PP forms, even if the tax due is zero.`,`Criminal penalties are possible for VAT non-filing exceeding certain thresholds or repeated non-compliance.`,`Late SSO contributions accrue a 2% monthly surcharge on the outstanding employer and employee portions.`,`A late or missing PND.50 can trigger a Revenue Department desk audit, extending scrutiny well beyond the missed filing.`]},d=[{question:`What is PND.1 and when is it due in Thailand?`,answer:`PND.1 is the monthly withholding tax return for salaries and wages paid to employees. It is due by the 7th of the following month for paper filing or the 15th for e-filing via the Revenue Department's online system.`},{question:`What is the difference between PND.50 and PND.51?`,answer:`PND.51 is a half-year corporate income tax estimate and advance payment, filed within two months of the midpoint of your fiscal year. PND.50 is the final annual corporate income tax return, filed within 150 days of fiscal year-end, reconciling actual tax owed against the PND.51 advance payment.`},{question:`Does every company need to file PP.30 (VAT) monthly?`,answer:`Only VAT-registered businesses need to file PP.30. Registration is mandatory once annual turnover exceeds THB 1.8 million. VAT returns are due monthly regardless of whether you had VAT-able sales that month; a nil return is still required.`},{question:`What happens if I miss the SSO contribution deadline?`,answer:`Social Security Fund contributions are due by the 15th of the following month. Late payment triggers a 2% monthly surcharge on the outstanding amount for both employer and employee portions, and repeated lateness can trigger a Social Security Office audit.`},{question:`Can I file Thailand taxes myself without an accountant?`,answer:`Technically yes for straightforward cases, but most companies use an accounting provider because monthly WHT, VAT, and SSO filings each have separate government portals, and errors compound through the 1.5% monthly surcharge. Most foreign-owned companies outsource this from day one.`}],f={title:`Never miss a Thailand filing deadline again`,description:`Settlr Global's accounting team manages your full filing calendar (PND.1, PP.30, PND.50/51, and SSO) with built-in reminders and fixed monthly pricing.`,primary:{label:`Talk to Our Tax Team`,href:e},secondary:{label:`See Pricing`,href:`/pricing`}},p=[{href:`/payroll-tax-calculator`,label:`Payroll Tax Calculator`,description:`Estimate withholding tax and net pay for Thai employees.`,variant:`tool`},{href:`/accounting-and-tax`,label:`Accounting and Tax`,description:`Monthly bookkeeping, VAT, and corporate tax filing handled end to end.`},{href:`/payroll`,label:`Payroll Management`,description:`Keep salary withholding and Social Security contributions filed on time.`}];export{l as a,t as c,p as d,c as f,d as i,u as l,s as n,n as o,f as r,a as s,i as t,r as u};