Last updated on May 28, 2026
The short answer: a foreigner can receive land in Thailand through inheritance. In most cases, they cannot keep it.
Thai law generally requires the foreign heir to sell the land within the period set by the Land Department. The proceeds belong to the heir. The land itself does not.
There are exceptions. Six statutory pathways allow foreigners to hold land or owner-like rights in Thailand. Most expatriates do not qualify for any of them. But a complete analysis requires knowing they exist.
This guide explains the baseline rule, lists every exception with its statutory basis, cites the relevant Supreme Court decisions, and tells you what to do if you are a foreign heir facing this situation right now.
The Baseline Rule: Why Foreigners Cannot Own Land in Thailand
The starting point is Section 86 of the Land Code Act, B.E. 2497 (1954):
The only route to foreign land ownership under Section 86 is a bilateral treaty. Thailand has not had such a treaty in force since 1970. The last one was terminated over 55 years ago. No replacement exists.
The Thai-US Treaty of Amity and Economic Relations is sometimes raised by American clients. It grants broad business rights to US nationals in Thailand. It does not grant the right to own land.
So the baseline rule is real. Most foreigners cannot own land in Thailand. That rule does not change the moment you inherit. When a foreign heir appears in a Thai estate containing land, Section 86 is the first issue.
But the baseline rule has exceptions. They are narrow. They have strict conditions. They are worth knowing.
Exceptions: When a Foreigner Can Hold Land Rights in Thailand
Six statutory pathways allow foreigners to hold land or land-adjacent rights in Thailand. The first is the most significant for foreign residents and foreign heirs. The others are tied to specific investment activities or business structures.
ทรัพย์อิงสิทธิ (Sap Ing Sith) — Property-Based Rights Act B.E. 2562 (2019)
This is the most significant development in Thai property law for foreigners in decades. The Property-Based Rights Act (พระราชบัญญัติทรัพย์อิงสิทธิ พ.ศ. 2562) was promulgated in the Royal Gazette on 30 May 2019. It creates an entirely new category of property right, separate from ownership.
A Sap Ing Sith right gives the holder owner-like powers over a specific plot of land for up to 30 years. The right is registered at the Land Department against a chanote title deed (nor sor 4 jor). Only chanote land qualifies. The holder can use the land, manage it, lease it, mortgage it, and transfer it to another person — exactly as an owner would. Section 11 of the Act establishes these powers explicitly.
Crucially for inheritance purposes: Section 12 of the Act states that a Sap Ing Sith right can pass through the estate of the deceased holder. A foreigner who holds a Sap Ing Sith right can leave it to their heirs. The heir — including a foreign heir — receives the right. The Section 94 disposal obligation does not apply.
This is not full ownership. The right has a 30-year maximum term. But within that term, a foreign heir has real, registered, inheritable rights over Thai land. This is the closest thing to land ownership a foreigner can currently hold under Thai statute.
Source: Document krisdika_832117 in the Vortex legal database; Royal Gazette announcement 30 May 2019.
The 40 Million Baht Route — Section 96bis, Land Code
Section 96bis was added to the Land Code to allow qualifying foreigners to hold up to 1 rai of land for residential purposes. The conditions are strict and cumulative:
The foreigner must invest at least 40 million baht in approved instruments. These include Thai government bonds, Bank of Thailand bonds, bonds issued by state financial institutions, or investment in a BOI-promoted business. The investment must be maintained for a minimum of five years. The land must be used exclusively for residential purposes. The land must be in a zone designated by the Ministry of Interior. Approval of the Minister of Interior is required.
This is an acquisition right, not a free-standing inheritance right. Section 96bis is designed around a living investor who qualifies and applies. What happens when that investor dies — and whether the Section 96bis right survives to their heirs — is not clearly established. One published legal source we reviewed suggests the right does not pass automatically through the estate. A Thai property lawyer should confirm the current position before you rely on Section 96bis rights surviving death.
BOI Promoted Businesses — Investment Promotion Act B.E. 2520 (1977), Section 27
A foreigner or foreign company holding a Board of Investment promotion certificate can own land in Thailand. Section 27 of the Investment Promotion Act (พระราชบัญญัติส่งเสริมการลงทุน พ.ศ. 2520) grants this right for land that is necessary for the promoted activity. Factory land, office land for a promoted business — these can be owned by a foreigner with a valid BOI promotion certificate.
This is a business right, not a personal property right. The right to own land under Section 27 is tied to the BOI promotion and the promoted activity. If the foreign investor dies, the business asset does not automatically become personal inheritance in the same way as other property. The legal structure of the promoted entity — company, partnership, individual — governs what happens. For estate planning with BOI assets, specialist advice is essential.
Industrial Estates — IEAT Act B.E. 2522 (1979), Section 44
Foreign operators in zones administered by the Industrial Estate Authority of Thailand (IEAT) can own land within those industrial estates. Section 44 of the Industrial Estate Authority of Thailand Act (พระราชบัญญัติการนิคมอุตสาหกรรมแห่งประเทศไทย พ.ศ. 2522) grants this right.
There is a condition: if the foreign operator ceases operations in the estate, the land must be disposed of within three years of ceasing operations. This is a use-conditional ownership right. It is real land ownership while the business operates, but it is not permanent ownership divorced from the business activity.
For inheritance: if a foreign operator dies and the business ceases, the three-year disposal clock starts. The heirs receive the proceeds of the sale, not the land itself. If the business continues (for example, through a corporate structure that survives the individual), the estate question is more complex and requires specific advice.
Source: Industrial Estate Authority of Thailand Act, confirmed in the Vortex legal database.
Eastern Economic Corridor — EEC Act B.E. 2561 (2018), Section 49
The Eastern Economic Corridor Act (พระราชบัญญัติเขตพัฒนาพิเศษภาคตะวันออก พ.ศ. 2561) creates a special zone covering parts of Chonburi, Rayong, and Chachoengsao. Section 49 contains a confirmed statutory exception, verified directly in the Vortex legal database.
Section 49 grants a juristic person (company) operating in an EEC Special Promotion Zone that qualifies as an alien under the Land Code the right to own land within that zone for its permitted business operations — without needing Land Code permission. The same section exempts EEC-promoted foreign juristic persons from the Condominium Act foreign ownership quota for condo units used in the business.
The disposal condition mirrors the IEAT Act: if the operator holds land but does not operate within three years, or stops operating, the land must be sold within one year of notification. The land area limits and qualifying criteria are set by the EEC Policy Committee with Cabinet approval, capped at what the BOI Act or IEAT Act allow.
Critical limitation: Section 49 applies to juristic persons — companies — not to individual natural persons. An individual foreigner, however wealthy or however strong their EEC investment, does not get a personal land ownership right under Section 49. The right belongs to the corporate entity. For inheritance, what matters is the corporate structure holding the EEC-promoted business, not the individual investor’s personal estate.
Source: EEC Act B.E. 2561, Section 49 — confirmed in the Vortex legal database.
Section 93 of the Land Code: The Inheritance Provision
The Land Code has a specific section on inheritance by foreigners. Section 93 reads:
On its face, this looks like a path to foreign ownership of inherited land. In practice, it is a dead letter.
Section 93 was written for one scenario: a foreigner who inherited land from another foreigner who legally owned land under a treaty (Section 86). With no active treaty, no foreigner legally owns land under Section 86 today. The chain that Section 93 requires does not exist.
Even if a foreign heir applied to the Minister of Interior for permission, no Minister can lawfully grant it. There is no treaty that would authorise the permission. The Land Department’s practice and multiple legal commentators confirm this position.
A foreigner married to a Thai national who dies leaving land behind is a statutory heir under Section 1629 of the Civil and Commercial Code. That is clear. Being a statutory heir does not make Section 93 work. The marriage creates the inheritance right. It does not create a treaty.
Section 94: What Happens to the Land
Section 94 of the Land Code governs what must happen to land that a foreigner holds without lawful permission:
This is the operative provision for foreign heirs. The foreign heir has between 180 days and one year to sell the land. The Director-General of the Land Department sets the specific deadline. The heir keeps the money from the sale.
If the heir does not sell in time, the Director-General can sell the land. The heir still receives the proceeds. But the heir loses control of the sale process and the sale price achieved may be lower than a voluntary sale.
What the Supreme Court Has Said
The Vortex legal database contains multiple Supreme Court (Dika) decisions on this exact issue. These decisions were retrieved directly from the database and verified. Three decades of case law show a consistent pattern.
Facts: A foreigner (นายซงเล้ง) could not hold title to land. He put it in the name of his child (the defendant). When he died, his other child (the plaintiff) sued for a share of the inheritance.
Issue: The Court of Appeal had ruled the acquisition was void under Section 86. So the plaintiff had no right to sue.
Supreme Court held: Even though the acquisition was not lawful under Section 86, it was not completely void. The foreigner still retained the right under Section 94 to dispose of the land. As long as he had not sold it, the land remained his property. When he died, it became part of his estate. The statutory heir could sue for a share of that estate.
Relevant laws: Land Code Sections 86 and 94; Civil and Commercial Code Section 150; Civil Procedure Code Section 55.
Facts: A Chinese national (นายอุดม) bought land and registered it in the name of his minor child (the defendant). He later made a will leaving the land equally to his three children. The defendant, as estate administrator, refused to divide it.
Supreme Court held: The foreigner acquired the land unlawfully under Section 86. But the acquisition was not without legal effect. He retained the right under Section 94 to dispose of the land. Until disposed of, the land was his property. He could therefore make a will bequeathing it. The will was valid. The estate was divisible among heirs.
Key principle confirmed: A foreigner can make a Thai will that covers land held in Thailand, even if that holding was not lawful under Section 86. The estate administrator must comply with Section 94 and distribute the proceeds.
Facts: A Chinese national (นายคี้ แซ่ล้อ) purchased 22 plots of land and registered them in the defendant’s name. He later married the plaintiff (his second wife) and had children. After he obtained Thai citizenship in 1988 and died in 2003, his widow (as estate administrator) sued to recover the 22 plots from the defendant (his child from a first relationship).
Court of Appeal: Dismissed the claim.
Supreme Court held: The land was still the deceased foreigner’s property at the time of death. The nominee arrangement was unlawful under Section 86. But it was not void in the sense of stripping all rights. Section 94 preserved the right to dispose of the land. That right passed to the estate. The estate administrator had standing to sue and to have the land transferred into the estate for disposal under Section 94. The proceeds would then be divided among the heirs.
Judicial panel: วีระวัฒน์ ปวราจารย์, เมทินี ชโลธร, ณัฏฐชัย ไวยภาษจีรกุล.
Relevant laws: Land Code Sections 86 and 94.
Facts: Land was acquired by a foreigner during the period when they were still an alien. A prior case had already ordered the land disposed of under Sections 94 and 96 of the Land Code. The foreigner (or estate) would receive money from the sale in lieu of ownership.
Supreme Court confirmed: When land is ordered sold under Section 94, the foreigner (or their estate) receives the sale proceeds. They do not receive the land itself. The court judgment replaces the need for the foreigner’s signature on the transfer documents.
Source: Verified directly from the Vortex legal database.
Held: The Land Code restrictions apply to land as a geographical asset. They do not apply to buildings constructed on land. Foreigners can own a building erected on land they do not own. This principle is relevant to inheritance: a foreign heir may inherit and keep the house while being required to sell the land underneath it.
Source: Cited in thaisolicitor.com and consistent with the Land Department’s practice. Verify in the court’s official records before citing in litigation.
Facts: A Chinese national (นาย ล.) lived in Thailand with a Thai common-law partner (นางเตียง) and had ten acknowledged children. He died on 2 October 1999. One child was appointed estate administrator and brought proceedings to transfer land — held by a sibling — into the estate for disposal under Section 94 and division of proceeds.
Supreme Court held: The land was estate property and must be sold under Section 94. The Court added a precise clarification: the fact that land passes to heirs through inheritance is not itself a disposal within the meaning of Section 94. Receiving the land through inheritance does not satisfy or discharge the obligation to sell. The disposal obligation that existed while the foreigner was alive passes through the estate and falls on the estate administrator and heirs.
Key holding (Thai): “กรณีที่ดินพิพาทตกทอดแก่ทายาทโดยทางมรดกนั้นถือไม่ได้ว่าเป็นการจำหน่ายที่ดินตามเจตนารมณ์ประมวลกฎหมายที่ดิน มาตรา 94”
Judicial panel: วัฒนา วิทยกุล, สราวุธ ศิริภาณุรักษ์, สุรพล เอี่ยมอธิคม.
Relevant laws: Land Code Sections 86 and 94; Civil and Commercial Code Sections 1336, 1360, 1600, 1754.
Source: Verified directly in the Vortex legal database.
These decisions span four decades and point in one direction. A foreigner’s unlawful acquisition of land — or inheritance of it — is not treated as nothing. The right to dispose of the land and receive the proceeds is a real, enforceable right that passes through the estate to heirs. Decision 1180/2563 adds an important practical point: receiving the land through inheritance does not satisfy the Section 94 disposal obligation. It transfers that obligation to the estate administrator.
The Specific Case of a Foreign Spouse
The most common scenario in our practice is a Thai-foreign couple. The Thai spouse owns land. The Thai spouse dies. The foreign spouse wants to know what happens.
The foreign spouse is a statutory heir. Under Section 1629 of the Civil and Commercial Code, the surviving spouse inherits alongside the deceased’s other statutory heirs (children first, then parents). The share depends on which class of heirs is present. Section 1635 governs the spouse’s share in each case.
So the foreign spouse has a valid inheritance right. What they inherit is the right to receive the proceeds of the land sale. Not the land itself.
Here is how it plays out in practice:
- The Thai spouse dies. The estate is opened through the probate process in the Thai courts.
- An estate administrator is appointed (often the foreign spouse or another heir).
- The land is identified as part of the estate. The Land Department is notified.
- The Director-General sets a disposal period (180 days to one year).
- The land is sold. The foreign heir receives their share of the proceeds.
One practical issue: the land that the Thai spouse owned may have been purchased under the 1999 ministerial regulation. Under that regulation (Ministry of Interior Letter Mor.Thor 0710/Wor.792, dated 23 March 1999), a Thai national married to a foreigner can buy land. But both spouses must sign a declaration at the Land Office confirming that the money used was the Thai spouse’s personal property (sin suan tua), not marital property (sin somros). See our guide to on the confirmation letter in Thailand.
