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.
Categories: Estate Settlement Inheritance & Probate Succession Planning
