Thailand Company Compliance Calendar: Monthly and Annual Deadlines (2026)
Quick answer: Thai companies file withholding tax (PND.1/3/53) by the 7th of the following month, Social Security and VAT (PP.30) by the 15th, with later deadlines when filed online. Each year they hold an AGM within 4 months of year-end, file audited financial statements with the DBD, and file the annual corporate income tax return (PND.50) within 150 days of year-end.
In this guide
- Monthly deadlines
- Annual deadlines (calendar year-end company)
- What happens if you miss a deadline
- How D PROMPT ACCOUNTING keeps you compliant
Monthly deadlines
| Filing | What it covers | Paper deadline |
|---|---|---|
| PND.1 | Tax withheld from employee salaries | 7th of following month |
| PND.3 / PND.53 | Tax withheld on payments to individuals / companies | 7th of following month |
| PND.54 / PP.36 | Payments to overseas parties (WHT / self-assessed VAT) | 7th of following month |
| Social Security (SSO) | 5% employer + 5% employee, wages capped at THB 17,500/month | 15th of following month |
| PP.30 (VAT) | Output VAT minus input VAT (VAT-registered companies) | 15th of following month |
Filing online through the Revenue Department’s e-filing system usually allows extra days; we confirm the current e-filing deadlines every month. Withholding tax rates cheat sheet →
Annual deadlines (calendar year-end company)
- End of February: PND.1 Kor — annual summary of employee income and tax withheld.
- Within 4 months of year-end: hold the Annual General Meeting to approve audited financial statements.
- Within 14 days of the AGM: file the updated shareholder list (BOJ.5) with the DBD.
- Within 1 month of the AGM: submit audited financial statements to the DBD.
- Within 150 days of year-end: file PND.50 annual corporate income tax return and pay tax.
- Within 2 months after the first half-year: file PND.51 half-year estimated corporate income tax.
What happens if you miss a deadline
Late filings attract fines, and unpaid tax attracts a surcharge of 1.5% per month. Repeated late filings also create problems when renewing work permits, applying for BOI benefits or opening bank facilities. A simple monthly routine prevents almost all of these issues.
How D PROMPT ACCOUNTING keeps you compliant
- A shared monthly calendar for every filing above.
- Monthly P&L and filing confirmations in English.
- One English-speaking account manager for every regulator.
Monthly accounting & tax retainers start at THB 6,000/month. Accounting & tax service →
Frequently asked questions
When is the VAT return due in Thailand?
The PP.30 VAT return is due by the 15th of the following month for paper filing, with additional days usually allowed for e-filing.
When must a Thai company file its annual tax return?
The PND.50 corporate income tax return is due within 150 days of the financial year-end.
Do all Thai companies need an audit?
Yes. Every Thai limited company must have its annual financial statements audited by a Thai CPA and filed with the DBD.
What is the Social Security contribution in Thailand in 2026?
Employer and employee each contribute 5% of wages, with wages capped at THB 17,500 per month from 2026.
General information current as of October 2026, not legal or tax advice. Thai rules and government fees change; we confirm current requirements for your case in a free 30-minute consultation.