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 does inheritance law work in Thailand?
Thai succession is governed by the Civil and Commercial Code. Two paths exist:
- With a valid will — the will's beneficiaries inherit as specified; the executor administers the estate.
- 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.
How much inheritance tax is there in Thailand?
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 Thai condo or house when the owner dies?
- 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)).
- Obtain an inheritance certificate (from the District Office) or have the will probated by a Thai court.
- 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).
- 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.
What estate planning should Thai property owners do now?
- 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.
