Are estates taxed in Thailand when someone dies?

Thailand does have an inheritance tax, but it applies only when assets received by an individual beneficiary exceed the applicable tax threshold.

In many cases, estates fall below this threshold and inheritance tax may not apply. However, certain transactions that occur during estate administration such as selling assets, transferring property or receiving income from estate assets may still create tax obligations under Thai law.

The specific tax implications depend on the nature of the assets involved and the transactions carried out during the administration process.