23/09/2026
Does Thailand's inheritance tax apply to you?
If you own property or hold assets in Thailand, your heirs could face inheritance tax and the rules may not work the way you expect.
Thailand's Inheritance Tax Act has been in force since 2016, and it applies not only to Thai nationals but also to non-Thai residents and even non-residents who inherit property located in Thailand. The tax is levied at a flat rate 5% if the inheritor is a direct ascendant or descendant of the deceased, and 10% for anyone else but only on the value of a bequest that exceeds THB 100 million.
One detail that often surprises people: a legally married spouse is entirely exempt from inheritance tax in Thailand, regardless of whether the inheritance passes by will or by intestacy. Blood relatives and other beneficiaries, however, are not.
Another point worth knowing: only assets with registration papers land, buildings, registered vehicles, securities, and bank deposits are taxable.
If you are an expat with significant assets in Thailand, understanding how these rules apply to your estate plan is essential. Have you considered how your Thai-held assets would be taxed if passed to your family?
Read the full guide here: https://www.lafs-legal.com/blog/673/inheritance-tax-in-thailand
Or reach out to LAFS Legal for a free initial consultation for up to 30 minutes, we are here to help you plan with confidence and peace of mind.
This article is for informational purposes and does not constitute legal advice. Contact LAFS Legal for guidance on your specific situation.
Law firm in bangkok ,Bangkok lawyers, Property lawyer in Thailand, Estate planning in Thailand : The Inheritance Tax Act was signed into law in 2015 and went into force in 2016. Although it may seem like a recent development, Thailand implemented a simil