P.N.D. 51 Mid-Year Tax Filing 2568 in Thailand

It’s time to submit the P.N.D. 51 mid-year return for the 2568 accounting period. This guide covers who must file, how to calculate the tax, key deadlines, penalties, and practical tips.

Who Must File P.N.D. 51 Mid-Year?

• Juristic companies or partnerships registered under Thai law
• Businesses engaged in trading, manufacturing, and services, including SMEs and startups
• Listed companies and entities in the financial sector

How to Calculate the P.N.D. 51 Mid-Year Tax

Method depends on your entity type:

1. General companies / partnerships – pay 50% of the estimated annual corporate income tax based on net profit
2. Listed companies & financial entities – pay based on the actual net profit for the first six months

Deadlines for P.N.D. 51 Mid-Year (2568)

• Paper filing: 1 July – 1 September 2568
• Online e-Filing: 1 July – 8 September 2568

Penalties for Late or Non-Filing

• Fine up to THB 2,000
• 20% surcharge on unpaid tax

Practical Tips

• Use accurate January–June figures to avoid over/under-payment
• Check SME eligibility for lower tax rates
• Plan cash flow to spread the annual tax burden
• Keep records for faster year-end filing

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Why P.N.D. 51 Mid‑Year Filing Matters

In addition to fulfilling legal obligations, accurate and timely P.N.D. 51 mid-year filing can benefit businesses by preventing overpayment and allowing better allocation of working capital. Companies that closely monitor their first-half financial performance and align their tax payments with actual results can maintain healthier cash flow throughout the year. This practice not only reduces the risk of unexpected tax burdens at year-end but also improves overall financial planning and corporate governance.

FAQs: P.N.D. 51 Mid-Year 2568

What is P.N.D. 51 mid-year?

It is the mid-year corporate income tax return where juristic entities report and pay tax for the first half of the accounting year. Can I amend my P.N.D. 51 mid-year after submission?

Yes, amendments may be possible, but surcharges may apply if tax payable increases.

Does a loss in the first six months mean no filing?

No, filing obligations may still apply even if no tax is due.

📄 Official P.N.D. 51 mid-year infographic from the Revenue Department