Property Inheritance in Thailand: Wills, Thai Law and Transferring to Heirs

Property Inheritance in Thailand: Wills, Thai Law and Transferring to Heirs

Short answer: Thai law lets your heirs inherit your Thai property, and a spouse inherits tax-free — but beyond a ฿100 million-per-heir exemption, Thai inheritance tax applies at 5% for descendants/ascendants and 10% for other heirs. Foreigners are not exempt, and Thai real estate is governed by Thai succession law — so a will made under your home-country law is not enough on its own. Every foreign owner of Thai property needs a Thai will, a clear picture of the transfer mechanics, and professional estate advice. This article is educational, not legal or tax advice — verify everything with a qualified Thai lawyer and your home-country adviser.

The short version

| Question | Answer | |---|---| | Can heirs inherit Thai property? | Yes — Thai and foreign heirs both inherit | | Is the spouse taxed? | No — spouses are exempt from Thai inheritance tax | | Inheritance tax threshold | Tax applies above ฿100M per heir (per year) | | Tax rates | 5% (descendants/ascendants) · 10% (other heirs) | | Does a home-country will cover Thai property? | Not reliably — make a Thai will too | | Who transfers the title? | Heirs transfer at the Land Office with an inheritance certificate or probated will |

How Thai inheritance law works

Thai succession is governed by the Civil and Commercial Code. Two paths exist:

1. With a valid will — the will's beneficiaries inherit as specified; the executor administers the estate.
2. Without a will (intestacy) — statutory heir classes apply: spouse and descendants first, then parents, siblings, and so on. Foreigners' Thai property follows the same Thai statutory rules.

For foreign-owned property the crucial point: Thai real estate is governed by Thai succession law, regardless of your nationality or home-country will. A will drawn in your home country may not be recognised for Thai land if it doesn't satisfy Thai formalities — and if it is recognised, it still has to go through Thai probate and Land Office transfer. The reliable structure is a Thai will covering the Thai property, plus your home-country will for everything else, cross-referenced to avoid conflict.

The inheritance tax numbers

The Inheritance Tax Act B.E. 2558 (2015) levies tax on the heir receiving inherited assets, on the portion above ฿100 million per heir:

• Spouse: exempt
• Descendants and ascendants: 5%
• Other heirs: 10%

Real estate is valued at the Land Department's appraised value, which is usually well below market — so a ฿30M-market-value condo might sit far under the threshold for tax purposes. Gift tax is a separate track: property transferred while you're alive follows gift-tax rules, with its own thresholds (transfers above ฿20M/year from ascendants to descendants are taxable). The practical takeaway: for the vast majority of foreign buyers, Thai inheritance tax is a non-event — the ฿100M-per-heir bar is high. The real work is the process, not the tax.

What happens to a condo or house on death

1. Identify the title and heirs — the chanote for the unit/land, and the will or statutory heirs ([chanote guide](/en/advice/chanote-title-deed-explained)).
2. Obtain an inheritance certificate (from the District Office) or have the will probated by a Thai court.
3. Transfer at the Land Office — heirs attend (or appoint an attorney) with the certificate/probate, death certificate, and identification. Expect transfer fees and taxes per the standard schedule (see the [due diligence checklist](/en/advice/due-diligence-checklist-thailand) for the cost structure).
4. Foreign heirs and the quota — inheriting a Thai condo does not automatically sidestep the foreign-ownership quota; if the building is at its 49% foreign cap, the inheritance mechanics get complicated and need a lawyer's hand.

Estate planning moves to make now (before it matters)

• Make a Thai will — in writing, signed, dated, with two witnesses, under the Civil and Commercial Code formalities. Keep the original with your lawyer and a copy with your heirs.
• Cross-reference your wills — the Thai will should state it covers Thai assets only; your home-country will should acknowledge the Thai will exists, to reduce conflict between jurisdictions.
• Tell someone. Heirs who don't know about the asset can't claim it; name a contact who knows your lawyer and where the will lives.
• Consider the ownership structure deliberately — freehold condo vs leasehold villa changes what heirs actually receive ([freehold vs leasehold](/en/advice/freehold-vs-leasehold-thailand)); a lease with 5 years left is a much smaller inheritance than one with 25.
• Get professional advice on cross-border tax — Thai inheritance tax, your home country's estate/inheritance tax, and any double-taxation relief interact; a consultation at purchase time is cheaper than a decade of surprises. This matters most for retirees — see the [retirement visa guide](/en/advice/retirement-visa-thailand-property-guide) for the wider retirement picture.

FAQ — quick answers

• Do foreigners pay Thai inheritance tax? Yes, on the same basis as Thais — but only above the ฿100M-per-heir threshold; the spouse is exempt.
• How much can I inherit tax-free in Thailand? Up to ฿100M per heir per year from a single deceased person — the vast majority of estates never reach it.
• Can my children inherit my Thai condo? Yes — foreign heirs can inherit Thai property, though quota rules and transfer mechanics need a lawyer's involvement.
• Do I need a Thai will? Yes, for Thai real estate — Thai succession law governs Thai land, and a Thai will is the cleanest way to control who inherits it.

Key Takeaway

Thai inheritance law is simpler than most owners fear — the spouse exemption and the ฿100M-per-heir threshold mean most foreign estates owe no Thai inheritance tax. The real exposure is process and jurisdiction: no Thai will, heirs who don't know the asset exists, and leasehold terms that decay the inheritance. Fix those three things while you're healthy and the transfer later is paperwork, not a crisis. And if you're at the buying stage, choose the ownership structure — freehold vs leasehold — with succession in mind from day one ([freehold vs leasehold](/en/advice/freehold-vs-leasehold-thailand)). Compare verified inventory with escrow-protected payments on REVR's listings, and have a Thai lawyer review the will alongside the purchase.

Sources: Thai Civil and Commercial Code (succession, Book VI); Inheritance Tax Act B.E. 2558; Land Department transfer procedures; Siam Legal inheritance guidance. Thresholds, rates and procedures change — this is educational, not legal or tax advice; verify with a qualified professional.