{"id":241,"date":"2024-03-30T13:30:10","date_gmt":"2024-03-30T06:30:10","guid":{"rendered":"https:\/\/www.thailawonline.com\/inheritance-tax-in-thailand\/"},"modified":"2026-11-02T04:41:33","modified_gmt":"2026-11-01T21:41:33","slug":"inheritance-tax-in-thailand","status":"publish","type":"page","link":"https:\/\/www.thailawonline.com\/th\/inheritance-tax-in-thailand\/","title":{"rendered":"\u0e20\u0e32\u0e29\u0e35\u0e01\u0e32\u0e23\u0e23\u0e31\u0e1a\u0e21\u0e23\u0e14\u0e01\u0e43\u0e19\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22: \u0e43\u0e04\u0e23\u0e04\u0e37\u0e2d\u0e1c\u0e39\u0e49\u0e17\u0e35\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e08\u0e48\u0e32\u0e22\u0e08\u0e23\u0e34\u0e07 \u0e41\u0e25\u0e30\u0e08\u0e48\u0e32\u0e22\u0e40\u0e17\u0e48\u0e32\u0e44\u0e23"},"content":{"rendered":"\n
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Short answer:<\/strong> Thai inheritance tax<\/a> is charged on the person who receives<\/strong>, not on the estate<\/a>, and only on the part of what they receive from one deceased person that exceeds 100 million baht<\/strong>. The rate is 5%<\/strong> for an ascendant or descendant and 10%<\/strong> for any other heir. A surviving spouse is outside the Act altogether<\/strong>, at any value. The return is due within 150 days<\/strong> of receiving the inheritance.<\/p>\n

The part almost every English page gets wrong:<\/strong> being a “resident” for this tax does not mean the 180-day income-tax test. It means holding residence under the immigration law<\/strong>, which is Permanent Residence<\/a>. A foreigner who has lived here twenty years on retirement or marriage extensions is not<\/em> a resident for inheritance tax and is taxed on Thai assets only<\/strong>. See the residence rule<\/a>.<\/p>\n<\/div>\n\n\n\n

Tax is only one part of an estate: the distribution rules are in our guide to Thai inheritance law<\/a>.<\/p>\n\n\n\n

Table of Contents<\/h2>