Q: Does Thailand impose an inheritance tax?

Yes. Thailand introduced an inheritance tax by the Inheritance Tax Act B.E. 2558 (2015) , which came into force on 1 February 2016. The tax applies only when the total estate (in Thailand) exceeds 100 million baht — smaller estates are exempt If you want a complete explainer of how Thailand’s law works, see our full guide. → A Comprehensive Expat’s Guide to Thailand Inheritance Tax

Q: What are the inheritance tax rates in Thailand?

Inheritance tax in Thailand is based on the value received by each individual beneficiary , not the total value of the deceased’s estate. In other words, each heir is assessed separately on what they inherit. The tax only applies when the value of inherited assets received by a beneficiary exceeds 100 million baht . Any amount above that threshold is subject to: 5 % for direct descendants or ascendants — such as children, grandchildren, parents, or grandparents 10 % for other beneficiaries , including siblings, relatives, or non-family members For example, if an estate is worth 130 million baht and a child inherits everything, only 30 million baht (the amount above the 100 million baht exemption) would be taxed at 5 % . You can find more examples and detailed explanations in the Inheritance Tax Rates in Thailand section of our main guide.

Question 1

I own a condo in Bangkok and want to leave it to two unrelated Thai people. Is that allowed?

Chas Begley · Accepted Answer

Yes, you can leave your Bangkok condo to two unrelated Thai individuals in your Thai will. Thai nationals are allowed to own property, and condos are generally straightforward to pass on, provided the will clearly explains who gets what share. You can leave it equally or specify different percentages. It’s essential to make sure the will is properly signed and witnessed.

Selling the condo and leaving cash instead is also possible, but not necessarily better. It depends on your goals. Cash is easier to divide, but selling could trigger capital gains tax, and the beneficiaries might prefer to keep the property. It’s also a good idea to discuss this with them in advance and consult a Thai lawyer about the tax implications and the best approach.

Question 2

Can a Thai will be used with an overseas trust? Are trusts recognised in Thailand?

Chas Begley · Accepted Answer

You can use a Thai will to leave assets to an overseas trust, but it needs careful planning.

The trust must be valid in its own country and acceptable under Thai law. For example, you might instruct that your Thai bank accounts or condo go into a trust based in Singapore or the Isle of Man. However, both Thai and foreign legal requirements must be met, so it’s best to work with a professional to get this right.

Thailand allows trusts under certain laws, primarily for financial markets. Trusts for personal estate planning are rare and may not always be recognised. If you're considering using one, we can help you determine if it's suitable for your situation.

Question 3

Does Thailand recognise an enduring power of attorney (POA)? Does the person need to live in Thailand?

Chas Begley · Accepted Answer

Yes, Thailand does recognise powers of attorney, including those that remain valid if you become incapacitated. The person you appoint does not need to live in Thailand, but in practice, it helps to have someone local who can deal with banks and government offices. The POA must be properly signed and notarised, and you should register it with any relevant institutions in advance to avoid problems later.

Question 4

Can we run Thai probate entirely from abroad?

Chas Begley · Accepted Answer

Yes. It is possible to complete the entire probate process from abroad, provided you appoint a trusted representative in Thailand with a properly drafted and legalised Power of Attorney (POA). Your representative can handle all court filings, liaise with lawyers, and manage the transfer of assets. This arrangement is common for overseas families who cannot travel to Thailand and is recognised by the Thai courts, as long as the POA meets the legal requirements and is certified by the relevant embassy or consulate before being submitted.

Question 5

How many death certificates should we order?

Chas Begley · Accepted Answer

You should order multiple certified copies of the death certificate, ideally at least 5–10. This is because original copies are often required by different institutions—such as the probate court, banks, land offices, and government departments—before they will release assets or register transfers. While some institutions return originals after inspection, others keep them on file, so having a sufficient number prevents delays caused by waiting for copies to be returned or needing to request more later.

Question 6

Can we use a foreign will in Thai probate?

Chas Begley · Accepted Answer

Yes, foreign wills can be used in Thai probate proceedings, but additional steps are required before they are accepted. The will must be officially translated into Thai, notarised, and legalised through the Ministry of Foreign Affairs and/or the relevant Thai embassy. The Thai court will then review and approve the foreign will before recognising it as valid. This process adds time and cost, and in some cases, drafting a supplementary Thai will for assets located in Thailand can simplify matters considerably.

Question 7

Does Thailand impose an inheritance tax?

Chas Begley · Accepted Answer

Yes. Thailand introduced an inheritance tax by the Inheritance Tax Act B.E. 2558 (2015), which came into force on 1 February 2016. The tax applies only when the total estate (in Thailand) exceeds 100 million baht — smaller estates are exempt If you want a complete explainer of how Thailand’s law works, see our full guide. → A Comprehensive Expat’s Guide to Thailand Inheritance Tax

Question 8

Who is liable to pay inheritance tax in Thailand?

Chas Begley · Accepted Answer

Several categories of people can face inheritance tax, depending on their relationship to the deceased, their residency, and which assets are involved. Some key points:

Thai nationals are subject if the inherited estate in Thailand meets the threshold.
Foreign residents or expatriates domiciled in Thailand may also be liable.
Foreign beneficiaries can still owe tax if they inherit assets located in Thailand (regardless of where they live).
Juristic persons (companies, juristic entities) incorporated under Thai law may also be subject, particularly if they receive inherited property.

If you want to dive deeper into which types of assets and heir relationships are taxed, download our succession planning guide to lean more.

Question 9

What are the inheritance tax rates in Thailand?

Chas Begley · Accepted Answer

Inheritance tax in Thailand is based on the value received by each individual beneficiary, not the total value of the deceased’s estate. In other words, each heir is assessed separately on what they inherit.

The tax only applies when the value of inherited assets received by a beneficiary exceeds 100 million baht. Any amount above that threshold is subject to:

5 % for direct descendants or ascendants — such as children, grandchildren, parents, or grandparents
10 % for other beneficiaries, including siblings, relatives, or non-family members

For example, if an estate is worth 130 million baht and a child inherits everything, only 30 million baht (the amount above the 100 million baht exemption) would be taxed at 5 %.

You can find more examples and detailed explanations in the Inheritance Tax Rates in Thailand section of our main guide.

Question 10

Is a surviving spouse required to pay inheritance tax in Thailand?

Chas Begley · Accepted Answer

No. Under the Inheritance Tax Act B.E. 2558 (2015), a lawful spouse is fully exempt from inheritance tax in Thailand. This means that even if the inherited assets are substantial, the spouse pays no inheritance tax on their share.

However, it’s important to note that a spouse does not automatically inherit the entire estate. If there is no will, the estate is divided according to Thailand’s Civil and Commercial Code, which allocates shares between the surviving spouse and other statutory heirs such as children or parents.

To ensure your wishes are followed and your spouse is properly protected, it’s essential to have a valid Thai will in place.

Question 11

Which assets are subject to inheritance tax in Thailand?

Chas Begley · Accepted Answer

The tax applies to a wide range of assets, particularly those located in Thailand. Common examples include:

Land and buildings (immovable property)
Securities and shares listed on the Thai Stock Exchange
Bank deposits and other financial assets that can be withdrawn or claimed
Registered vehicles and other specified assets
Any other assets later prescribed by Royal Decree

Each asset is valued based on its market price at the time the beneficiary receives it, as required by Section 15 of the Inheritance Tax Act B.E. 2558 (2015).

For land and buildings, valuation follows the official appraisal under the Land Code, adjusted for third-party rights. For listed securities, the closing market price on the date of receipt is used.

Question 12

How is the inheritance tax amount calculated in Thailand?

Chas Begley · Accepted Answer

Inheritance tax is calculated separately for each beneficiary, based on the value of assets they personally receive, not on the total value of the deceased’s estate.

Here’s how it works step by step:

Determine the market value of the assets received by each beneficiary at the time they are inherited.
Deduct any legitimate debts or liabilities linked to those assets.
Apply the 100 million baht threshold — tax only applies to the portion exceeding this amount.
Apply the appropriate rate:
- 5 % for direct descendants or ascendants (children, grandchildren, parents, grandparents)
- 10 % for all other beneficiaries

Example:
If a beneficiary receives assets worth 120 million baht after debts, the taxable portion is 20 million baht. If that person is a child of the deceased, they would pay 5 % × 20 million = 1 million baht in inheritance tax.

For more information on succession planning download our comprehensive guide.

Question 13

What exemptions or reliefs are available on Thai inheritance tax?

Chas Begley · Accepted Answer

Several important exemptions may reduce or eliminate your inheritance tax liability:

Spousal exemption — the surviving spouse pays nothing.
Estate under 100 million baht — if the total value doesn’t exceed the threshold, no tax is due.
Deaths before the Act’s implementation (pre-2015) — estates from deaths before the law took effect are not taxed under it.
Charities, public institutions, religious/educational entities — gifts to these bodies are exempt.
International agreements or reciprocity — certain treaties or reciprocal arrangements may grant exemptions.

Question 14

Do foreigners have to pay inheritance tax in Thailand?

Chas Begley · Accepted Answer

Yes, but with conditions: • If a foreigner is a resident or domiciled in Thailand, they may be liable on Thai assets. • If a non-resident foreigner inherits assets located in Thailand, they are taxed on those assets (not on assets outside Thailand). However, foreign assets (outside Thailand) are generally outside the scope of Thai inheritance tax. Also note peculiar rules for foreigners and land: while they may inherit land, in many cases they must sell it within a certain time or meet other restrictions

Question 15

Are inherited assets taxed as income in Thailand?

Chas Begley · Accepted Answer

No. Inherited assets are not considered personal income and therefore do not attract Thailand’s Personal Income Tax. The only tax to be concerned about (in this context) is the inheritance tax itself.

This distinction is important: you won’t need to treat the inheritance as taxable income when filing annual personal income tax returns.

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