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.
