Révisé par ThaiLawOnline, un cabinet d'avocats thaïlandais agréé exerçant en Thaïlande depuis 2006. Avocate thaïlandaise en charge du dossier : Wichuda Atthamethakon, LL.M., licence du barreau thaïlandais 3149/2556.
Dernière mise à jour le 5 septembre 2026
Impôt sur les successions (ภาษีการรับมรดก, phasi kan rap moradok, sometimes written estate tax ou death duty) is the tax charged under the Inheritance Tax Act B.E. 2558, in force since 1 February 2016, on what a person receives from a deceased’s estate. It applies only to the part of an inheritance above 100 million baht per recipient, at 5% for the deceased’s descendants and ascendants and 10% for anyone else, and a spouse pays nothing. The threshold is high enough that most foreigners in Thailand never meet it, but the rules on who is liable and which assets count matter to anyone with substantial property here.
Table des matières
What the Inheritance Tax Act charges
Threshold and rates. The tax is charged on the recipient, not on the estate. Each heir or legatee adds up everything received from one deceased, and only the amount above 100 million baht is taxed: at 5% for a parent, grandparent, child or grandchild of the deceased, and at 10% for siblings, nephews, partners, friends and juristic persons. An inheritance received by the deceased’s spouse is outside the Act altogether, whatever its size.
Who is liable. Three groups: Thai nationals; foreigners who have residence in Thailand under immigration law, meaning permanent residents; and anyone else who receives assets located in Thailand. The first two are taxed on assets wherever they are; the third only on Thai assets. The 180-day test used for income tax does not apply here. The taxable assets are listed in Section 14: immovable property, securities, bank deposits and similar money claims, registered vehicles, and any other asset added by royal decree. Cash, jewellery, art and unregistered movables are not taxed.
Practical points for foreigners
A foreigner who inherits a Bangkok condominium worth 20 million baht and a bank account of 5 million from a parent abroad owes nothing, because the total is below the threshold. A foreign heir of a large Thai estate should know the mechanics: the return is filed with the Revenue Department within 150 days of receiving the assets, the recipient files it, and payment can be spread over up to 5 years by instalments. Late filing carries a penalty equal to the tax, and understatement a further 50% of the extra tax, so the 150-day clock should be watched from the date the administrateur de succession transfers the asset.
The common mistake is planning around inheritance tax while ignoring the gift tax that sits beside it in the Revenue Code. A gift from a parent, descendant or spouse is exempt up to 20 million baht per tax year and a gift from anyone else up to 10 million, with 5% on the excess. Transferring a condominium to a child during life to avoid a tax that would never have been due can trigger transfer fees and gift tax that would not otherwise arise; the property transfer fee and taxes entry sets out those costs.
Inheritance tax compared with other charges on death
| Charge | When it applies | Taux |
|---|---|---|
| Impôt sur les successions | Inheritance above 100 million baht per recipient | 5% descendants and ascendants; 10% others; spouse exempt |
| Land Office transfer fee on inheritance | Registering inherited land or condominium to the heir | Reduced fee for descendants, ascendants and spouse; 2% for others |
| Foreign estate tax | Assets in the deceased’s home country | Under that country’s law, unaffected by Thailand |
Le Bureau foncier fee is often the only cost a foreign heir actually pays in Thailand, and it is modest. The larger exposure is usually at home: a US, UK or European estate tax may reach a Thai condominium held by a citizen of that country, and a double tax agreement rarely covers inheritance. The guide on impôt sur les successions en Thaïlande works through examples for each category of heir.
Foire aux questions
Existe-t-il un impôt sur les successions en Thaïlande ?
Yes, since 1 February 2016 under the Inheritance Tax Act B.E. 2558, but only on the part of an inheritance above 100 million baht per recipient. The rate is 5% for descendants and ascendants and 10% for everyone else, and a surviving spouse is fully exempt.
Do foreigners pay inheritance tax in Thailand?
A foreigner with permanent residence is taxed like a Thai national on worldwide inheritances above the threshold. Any other foreigner is taxed only on assets located in Thailand, and again only above 100 million baht. Most foreign heirs of Thai condominiums and bank accounts owe nothing.
When must inheritance tax be filed in Thailand?
Within 150 days of receiving the inheritance, by the recipient, at the Revenue Department. Payment can be made in instalments over up to 5 years. Missing the deadline costs a penalty equal to the tax due, and understating the inheritance adds 50% of the shortfall.
Voir aussi : estate, héritier légal, legatee, cadeau, and the guides on impôt sur les successions en Thaïlande ET droit des successions pour les étrangers.
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