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How do I file the PND 94 form as a DTV visa holder when my income is foreign-sourced?

Aug 17, 2025
7 days ago
I'm trying to fill PND 94 form, as an individual contractor/freelancer on DTV. But they are asking for assessable income (which probably is 0thb for all dtv visa holders, according to this group - our income is not Thai sourced). Where should I type remitted money into Thailand? Where should I type the tax already paid in my home country?
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TLDR : Answer Summary
The user is seeking guidance on how to fill out the PND 94 tax form while being a DTV visa holder, as an individual contractor/freelancer. They are confused about where to report remitted money and taxes paid in their home country, as their income is considered foreign sourced and potentially not taxable in Thailand. The comments clarify that they should not refer to their income as Thai sourced and that their foreign income may have tax implications once they become a tax resident. They are advised to consult the Thai Revenue Code and consider joining groups focused on Thai tax topics for further assistance.
DTV VISA RESOURCES / SERVICES
Pete *******
It may be worth joining a specific group that discusses in detail Thai tax matters. Thailand Tax rules for expats.
Pete *******
You are indeed confused. Under the terminology of the Thai Revenue Department you are neither a contractor nor a freelancer for the purposes of mid year filings using the PND94 form. If you are tax resident in 2025 then you will file between January and end of March 2026 using either form PND90 or PND91 depending on your source of income. Please stop referring to “Thai sourced income” on a DTV. To get the DTV you must not have any “Thai sourced income”. You income paid to you from abroad whilst you are working online is classed as foreign sourced income once you become tax resident. When you bring that foreign sourced income into Thailand in a year you are tax resident or in future years it may attract a Thai tax liability. You will most likely be able to claim a tax credit pro rata based on your remittances against your Thai tax liability depending on the wording of any DTA that is in place. You have until the end of the year to read and research the Thai Revenue Code in relation to PIT charged to remitted foreign sourced income.
Michael *******
@Pete ******
correct ( it is rare about thai tax to read something correct 😅) ! ( but some dtv holder may have thai sourced income if they own condo and rent it ). And let's see if everything change next year 😀
Pete *******
@Michael ******
there are many different scenarios where my statement is incorrect but for the OP working remotely on a DTV getting foreign sourced income only, in that scenario my statement is correct.
Anonymous *************
ORIGINAL POSTER
@Pete ******
thank you