Reviewed by ThaiLawOnline, a licensed Thai law firm practising in Thailand since 2006. Thai lawyer of record: Wichuda Atthamethakon, LL.M., Thai Bar Licence 3149/2556.
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A gift (การให้, hai, in full kan hai) is the contract by which a donor transfers property to a donee for nothing in return, and the donee accepts it (Section 521 of the Civil and Commercial Code). It is a contract, not a one sided promise, which is why a gift is complete only on delivery, or on registration where the property is land or a condominium unit. Foreigners meet the rules when a Thai spouse receives land bought with the foreigner’s money, when parents transfer property to children, and when a gift turns sour.
Table of Contents
How a gift is made and completed
Delivery or registration. A gift of movable property takes effect on delivery (Section 523); a gift of immovable property is valid only when made in writing and registered at the Land Office (Section 525). A signed letter promising a house is therefore not a gift of the house. A gift may carry a charge, an obligation the donee must perform, and a donee who neglects it can be made to return the property as far as needed to meet the charge (Section 528), and a gift expressed to take effect on the donor’s death is not a gift but a will, which must satisfy the formalities of a will (Section 536).
Revocation for ingratitude. Section 531 allows the donor to revoke a completed gift on three grounds only: the donee committed a serious criminal offence against the donor; the donee seriously defamed or insulted the donor; or the donee, being able to, refused the donor the necessaries of life when in need. The action must be brought within six months of the donor learning of the act and within ten years of the act (Section 533). Remuneratory gifts, gifts with a charge, gifts in performance of a moral duty and gifts in consideration of marriage cannot be revoked on this ground (Section 535).
Practical points for a foreigner giving or receiving
Land. A foreigner cannot receive land by gift, because the Land Code restriction applies whatever the mode of acquisition; a gift of a condominium unit to a foreigner must still satisfy Section 19 of the Condominium Act. The reverse is common: a foreigner funds land registered in a Thai spouse’s name. Property one spouse receives by gift from a third person during the marriage is that spouse’s personal property, sin suan tua (Section 1471). A gift between the spouses themselves is different: it is an agreement between spouses, which the giver may avoid at any time during the marriage or within one year after it ends, without affecting third parties who acted in good faith (Section 1469), although a foreigner still cannot take land back into his or her own name. A usufruct registered in the foreigner’s favour is the usual protection.
Tax and fees. A gift of land or a unit is registered at the Land Office on payment of the transfer fee, reduced for gifts between parents and legitimate children. Under the Revenue Code a gift is income of the recipient above an annual threshold: 20 million baht from ascendants, descendants or a spouse (section 42(27)), 10 million baht from anyone else, but only where it is support given out of moral duty or a gift made at a ceremony or on a customary occasion (section 42(28)); an ordinary gift from someone outside the family is not covered by that threshold. The excess can be taxed at a flat 5% if the recipient elects it. Below those lines a gift is tax free, which makes lifetime gifts the standard way to pass assets to children without inheritance tax.
Gift, sale, loan and inheritance compared
A gift disguised as a sale, with a price stated at the Land Office but never paid, is a sham that creditors and the other spouse can attack. A gift is also not a loan: money handed to a Thai partner without written repayment terms is hard to recover as a loan, because a loan of more than 2,000 baht cannot be enforced in court without written evidence signed by the borrower (Section 653). The guide to the ungrateful child rule shows how the revocation grounds are argued in practice.
Last reviewed: 27 September 2026. Civil and Commercial Code sections 521, 523, 525, 528, 531, 533, 535, 536, 653, 1469 and 1471 were read in Thai. Not re-checked in this review: the gift tax thresholds in the Revenue Code and the Land Office fee reduction.
Frequently asked questions
Can a gift be revoked in Thailand?
Only for ingratitude under Section 531 of the Civil and Commercial Code: a serious crime against the donor, serious defamation or insult, or refusing the donor the necessaries of life. The donor must sue within six months of learning of the act and within ten years of the act. Remuneratory gifts, gifts with a charge and gifts made for a marriage cannot be revoked.
Is there a gift tax in Thailand?
Yes, since 2016. A gift is taxable income of the recipient above 20 million baht per year from a parent, child, grandparent, grandchild or spouse (section 42(27)), and above 10 million baht per year from anyone else, but that second threshold covers only support given out of moral duty or a gift at a ceremony or customary occasion (section 42(28)). The excess can be taxed at a flat 5% if the recipient elects it. Gifts below those thresholds are exempt.
Can a foreigner receive land as a gift in Thailand?
No. The Land Code bars foreigners from owning land however it is acquired, so a Land Office will refuse to register the gift. A foreigner can receive a condominium unit by gift only if the foreign quota and the other conditions of Section 19 of the Condominium Act are met.
See also: Personal property (sin suan tua), Inheritance tax, Usufruct, Loan agreement, Thailand’s ungrateful child law and Inheritance law in Thailand for foreigners.
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