Inheritance Law in Thailand: The Complete Guide for Foreigners

Last updated on April 12, 2026

Inheritance law in Thailand is mainly governed by Book VI of the Civil and Commercial Code (CCC). It covers Sections 1599–1649. It is also governed by the Inheritance Tax Act B.E. 2558 (2015). For foreigners who own property, bank accounts, or business interests in Thailand, these laws matter. Understanding them is essential to protect your family and assets.

This guide was written by ThaiLawOnline’s legal team. We have over 30 years of experience in Thai law. This guide explains what you need to know about Thai succession. It covers what happens if you die without a will.It also explains how to make a valid Thai will. You will learn about the probate process.It also covers tax duties. It explains special rules for foreign nationals who inherit land.

How Thai Succession Law Works

Thai succession law determines how a deceased person’s estate is distributed. The governing framework is Book VI of the Civil and Commercial Code, which has applied uniformly since 1935. There are two paths:

1. Testate succession — the deceased left a valid will (Sections 1646–1694 CCC)
2. Intestate succession — there is no will, so the estate passes to heirs set by law.This follows a fixed order under Sections 1629–1631 CCC

A key point many foreigners miss is that Thai law applies to all assets in Thailand. It does not matter what nationality the owner has. A British citizen who owns a condo in Bangkok must follow Thai inheritance law for that asset. This applies even if they have a will drafted in the UK. This is the principle of lex situs (the law of the place where the property is situated).

Key Takeaway: If you own assets in Thailand, you need a separate Thai will covering those assets. A foreign will can be enforced in Thailand, but it requires extra steps.It must be translated, legalized, and approved by a Thai court.This process often adds 6 to 12 months and can increase probate costs.

Who Inherits? The Six Classes of Statutory Heirs

Under Section 1629 of the CCC, Thai law recognises six classes of statutory heirs. Each class inherits only if no member of a prior class survives the deceased. The surviving spouse has a special status and inherits alongside whichever class applies (Section 1635 CCC).

Class	Heirs	CCC Section	Key Rule
1	Descendants (children, grandchildren)	§1629(1)	Includes adopted and legitimised children; excludes illegitimate children unless acknowledged by the father. Adopted children inherit equally to biological ones (CCC Section 1627), but illegitimate children require formal acknowledgment (CCC Section 1628).
2	Parents	§1629(2)	Share equally if both parents survive
3	Brothers and sisters (full blood)	§1629(3)	Half-blood siblings inherit only half the share of full-blood siblings (§1631)
4	Half-blood brothers and sisters	§1629(4)	Only inherit if no full-blood siblings survive
5	Grandparents	§1629(5)	Paternal and maternal grandparents share equally
6	Uncles and aunts	§1629(6)	Last resort before estate escheats to the Crown

How the Surviving Spouse Shares the Estate

The surviving spouse’s share depends on which class of heir co-inherits. Under Section 1635 CCC:

Co-inheriting Class	Spouse’s Share	Heirs’ Share
Class 1 (Descendants)	Equal share with each child	Equal share with spouse
Class 2 (Parents) or Class 3 (Full siblings)	50% of the estate	50% divided among heirs
Class 4 (Half siblings), Class 5 (Grandparents), or Class 6 (Uncles/aunts)	Two-thirds (⅔) of the estate	One-third (⅓) divided among heirs
No statutory heirs	100% of the estate	—

Important: Only a legally registered spouse qualifies. Under Thai law, a marriage must be registered at the local amphur (district office) per Section 1457 CCC. Ceremonial or religious marriages alone confer no inheritance rights. This catches many foreign couples off guard.

What Happens Without a Will (Intestate Succession)

If a foreigner dies in Thailand without a valid will, the estate is distributed according to the statutory heir classes above. This creates several problems specific to foreign nationals:

• Your home country’s rules don’t apply. Even if your home country would give everything to your spouse, Thai law will distribute your Thai assets according to the CCC.
• Unmarried partners inherit nothing. Thai law does not recognise cohabiting partners or common-law spouses.
• Minor children need a court-appointed guardian. The probate court must appoint a guardian to manage their share, which can take months.
• If no heirs are found, the estate goes to the Thai government (escheat to the Crown under Section 1753 CCC).

Real example: A British expat passed away in Phuket without a Thai will. His UK will left everything to his Thai partner of 12 years, but they had never legally married in Thailand. Under Thai intestate rules, his condominium and bank accounts went to his parents in England — not his partner. The probate process took 14 months. A simple Thai will would have prevented this entirely.

How to Make a Valid Will in Thailand

Making a will in Thailand is relatively straightforward under Section 1656 CCC, but the requirements are strict. A will that fails to meet these requirements is void.

Basic Requirements for All Thai Wills

• The testator must be at least 15 years old (Section 1703 CCC)
• The testator must be of sound mind at the time of signing (Section 1704 CCC)
• The will must be dated (day, month, year)
• The will must be signed by the testator
• At least two competent witnesses must sign (Section 1656 CCC) — they cannot be beneficiaries, spouses of beneficiaries, or minors

What Should a Thai Will for Foreigners Include?

Beyond the legal minimums, a well-drafted Thai will for foreigners should address:

1. A clear statement of domicile to avoid jurisdictional disputes
2. A clause limiting the will’s scope to Thai assets only, so it does not conflict with wills in your home country
3. Appointment of a Thai executor who can appear in Thai courts (appointing a foreign executor causes significant delays)
4. Specific identification of assets — condo unit numbers, bank account numbers, company registration numbers
5. Instructions for land (foreigners usually cannot own land, so you must say if it should be sold and the proceeds shared. Or, say if it should be transferred to a Thai national.)
6. A bilingual version (English and Thai) with both versions declared equally authoritative

5 Types of Thai Wills Compared

Thai law recognises five forms of will under Sections 1656–1672 CCC. Each has different requirements and levels of protection:

Type of Will	CCC Section	Witnesses Required	Best For	Risk Level
Ordinary Will (written)	§1656	2	Most foreigners — standard, reliable, widely accepted	Low
Holographic Will (handwritten)	§1657	0	Emergency situations — written entirely by hand, dated and signed	Medium (forgery risk)
Public Document Will	§1658	2	High-value estates — made before the Amphur (district) officer, filed officially	Very Low
Secret Will	§1660	2	When confidentiality is paramount — sealed and signed before Amphur officer	Low
Oral Will	§1663	2	Life-threatening emergencies only — must be confirmed by court within 1 month	Very High

Our Recommendation: For most foreign nationals, a standard Ordinary Will (Section 1656) is the safest, most cost-effective choice. Draft it in two languages. A Public Document Will offers the highest security for large estates but requires more time and formality. As of 2026, a new regulation standardizes will procedures at district offices (amphur) for consistency across Thailand. This may shorten processing times for public wills.

The Thai Probate Process Step by Step

Probate in Thailand is the legal process of validating a will, appointing an estate administrator, and distributing assets. All probate matters are heard by the Thai Civil Court with jurisdiction over the deceased’s assets or last domicile.

Step 1: Obtain a Death Certificate

Register the death at the local district office (amphur) within 24 hours. For foreigners, you will also need to notify your embassy or consulate.

Step 2: Locate the Will and Gather Documents

Collect the original will, death certificate, marriage certificate (if applicable), identification documents, and proof of assets (title deeds, bank statements, company share certificates).

Step 3: File a Probate Petition

A petition must be filed with the Thai Court to appoint an estate administrator. Under Section 1711 CCC, any interested party can file.This includes the executor named in the will, an heir, or a creditor.

Step 4: Court Hearing

The court schedules a hearing (typically 1–3 months after filing). The court reviews the will’s validity, hears any objections, and appoints the estate administrator. A notice is published in a local newspaper to inform potential creditors.

Step 5: Estate Administration

The appointed administrator gathers the person’s assets.They pay the person’s debts and taxes.They then distribute the estate based on the will or state intestate rules. Under Section 1754 CCC, the administrator must complete this within one year unless the court grants an extension.

Step 6: Final Accounting and Discharge

The administrator files a final report with the court. They account for all assets and distributions. They request discharge from their duties.

Typical Probate Timeline

Stage	With Thai Will	Without Thai Will	With Foreign Will Only
Document gathering	2–4 weeks	4–8 weeks	8–16 weeks (translation + legalisation)
Court petition to hearing	1–3 months	2–4 months	3–6 months
Asset distribution	2–4 months	4–8 months	6–12 months
Total estimated time	4–8 months	8–16 months	12–24+ months
Estimated legal cost	50,000–150,000 THB	100,000–300,000 THB	200,000–500,000+ THB

Inheritance Tax in Thailand

Thailand introduced an inheritance tax in 2016 under the Inheritance Tax Act B.E. 2558. Here is what you need to know:

Who Pays Inheritance Tax?

Tax is payable by the heir (not the estate) when the inherited assets exceed 100 million Thai Baht. The tax applies only to the amount above this threshold. Exemptions include spouses (fully), charities, and religious/educational bodies (Section 3, Inheritance Tax Act). Non-Thai residents are taxed only on Thai assets exceeding 100 million THB.

Tax Rates

Heir Category	Tax Rate	Example (150M THB Estate)
Ascendants or descendants (parents, children)	5%	5% × 50M = 2.5M THB
All other heirs (siblings, partners, friends)	10%	10% × 50M = 5M THB

Key Exemptions

• Estates valued at 100 million THB or less are fully exempt
• Legally registered spouses are fully exempt from inheritance tax
• Inheritance received by charitable organisations, religious institutions, or educational bodies is exempt
• The tax must be filed within 150 days of receiving the assets

Practical implication: The 100 million THB threshold (approximately USD 2.8 million) means the vast majority of foreign estates in Thailand are not subject to inheritance tax. However, there are separate transfer fees and taxes when transferring real property — typically 2% transfer fee, 0.5% stamp duty, and potentially specific business tax, depending on how long the property was held.

Can Foreigners Inherit Land in Thailand?

This is one of the most common questions we receive, and the answer involves an important distinction.

Under the Land Code Act B.E. 2497 (1954), Section 86, foreigners are generally prohibited from owning land in Thailand. However, a foreigner can inherit land — the legal process is as follows:

1. The Thai probate court recognises the foreigner as a rightful heir
2. The heir must apply to the Minister of Interior for permission to own the land
3. If permission is denied (which is common), the foreigner has one year to sell the land and keep the proceeds (Section 93, Land Code)
4. If the foreigner fails to sell within one year, the Director-General of the Land Department may order a forced sale

Key Takeaway: Foreigners can inherit land in Thailand and receive the monetary value : they just cannot keep ownership long-term. A practical option is to add a sale instruction to your Thai will. You can also structure ownership through a Thai spouse, usufruct, or long-term lease during your lifetime. There is also a limited, “indefinite” ownership right for inherited land. It allows up to 1 rai for residential use.It requires Minister approval under Land Code Section 93.

What Foreigners CAN Directly Own and Inherit

• Condominiums — Condominiums: Freehold ownership possible if the building’s foreign quota is under 49% (Condominium Act Section 19). For inheritance, unqualified foreign heirs must dispose within 1 year; qualified ones (e.g., permanent residents) can retain.
• Bank accounts — fully inheritable with a court order
• Company shares — including shares in companies that hold land (subject to Foreign Business Act restrictions)
• Vehicles, personal property, and investments

Estate Planning Strategies for Expats in Thailand

Effective estate planning for foreigners in Thailand goes beyond simply drafting a will. Consider these strategies:

1. Maintain Separate Wills for Separate Jurisdictions

Draft a Thai will covering Thai assets and a home-country will covering non-Thai assets. Ensure each will has a clause that limits its scope.This helps prevent the wills from accidentally revoking each other. Section 1697 CCC says a later will revokes an earlier one only if they conflict.

2. Appoint a Thai-Based Executor

A foreign executor who does not live in Thailand faces major practical barriers. They may not be able to appear in court. They may not be able to access Thai banks. They may not be able to communicate with Thai officials. Appointing a Thai lawyer or trusted person as executor avoids these delays.

3. Consider a Usufruct for Property

A usufruct (Sections 1417–1428 CCC) grants the right to use and benefit from land without owning it. A common strategy: the Thai spouse or child owns the land, while the foreign partner holds a usufruct registered on the title deed. This survives changes in ownership but ends upon the usufructuary’s death.

4. Register Your Marriage in Thailand

If you are married, ensure the marriage is registered at a Thai amphur. Foreign marriages may be recognized, but they need proof. A Thai-registered marriage gives clear legal status for inheritance.

5. Joint Bank Account Considerations

A joint bank account in Thailand does not automatically pass to the surviving holder after death. This differs from some Western countries. The deceased’s share becomes part of the estate. To simplify things, keep a moderate amount in a joint account. Make sure the will names bank assets clearly.

6. Review Your Will Every 3–5 Years

Thai law does not require regular will updates.But life changes can make an old will outdated. New assets, marriage, divorce, or a child’s birth can create unintended results.

7 Common Mistakes Foreigners Make with Thai Inheritance

1. Relying solely on a foreign will — It can work, but translation, legalization, and validation can add 6–18 months. It can also add significant cost.
2. Not registering their Thai marriage — A ceremonial-only marriage gives zero inheritance rights under Thai law.
3. Using beneficiaries as will witnesses — This makes the will voidable. Witnesses cannot be beneficiaries or their spouses (Section 1653 CCC).
4. Failing to address land ownership – If the instructions are not clear, land inherited by a foreigner can get tied up in bureaucracy.
   This can take years to resolve.
5. Appointing a foreign-only executor — An executor who cannot appear in Thai court or communicate in Thai creates unnecessary delays and costs.
6. Assuming joint accounts pass automatically — Thai law does not recognise “right of survivorship” on most joint accounts.
7. Ignoring sin somros (marital property) rules — Under Sections 1474–1476 CCC, property acquired during marriage is joint marital property. Only the deceased’s half enters the estate — the other half already belongs to the surviving spouse.

Frequently Asked Questions: Inheritance & Wills in Thailand

Do I really need a separate Thai will if I already have one from my home country?

You are not legally required to have a Thai will, but it is strongly recommended. A foreign will can be enforced in Thailand. But the process needs certified translation, embassy legalization, and court validation. This often adds 6–18 months and costs about 200,000–500,000 THB. A Thai will drafted bilingually can be processed in 4–8 months at a fraction of the cost.

Can a foreigner inherit land in Thailand?

Yes, a foreigner can be named an heir to land. However, under Section 86 of the Land Code, they cannot hold ownership long-term. After inheriting, they must apply to the Minister of Interior for ownership permission. If denied (which is usual), they have one year to sell the land and retain the proceeds. They can inherit the full monetary value — just not keep the land itself.

What happens if a foreigner dies in Thailand without a will?

Thai intestate succession rules apply to all Thai-based assets. The estate goes to statutory heirs in the order defined by Section 1629 CCC: descendants first, then parents, then full siblings, and so on. Unmarried partners, regardless of how long they have lived together, receive nothing under intestate rules.

Is there inheritance tax in Thailand?

Yes, since 2016. However, only estates exceeding 100 million THB (approximately USD 2.8 million) are taxed. The rate is 5% for descendants and ascendants, and 10% for all other heirs. Legally registered spouses are fully exempt. The vast majority of foreign estates fall below the threshold.

How much does it cost to make a Thai will?

A professionally drafted Thai will typically costs between 5,000 and 25,000 THB, depending on the complexity of the estate and whether bilingual drafting is required. This is a small investment compared to the potential cost of probate without a will, which can exceed 300,000 THB.

Can I write my own will in Thailand without a lawyer?

Yes. Thai law allows holographic wills. The testator must handwrite the full will. It must be dated and signed. No witnesses are needed under Section 1657 of the CCC. However, handwritten wills are more easily challenged on grounds of forgery or capacity. For foreigners with significant assets, professional drafting is strongly recommended.

Does a Thai will override my will from my home country?

Not if both wills are properly drafted. Best practice is to include a clause in each will stating it applies only to assets in that specific jurisdiction. Without this clause, a later Thai will could unintentionally revoke an earlier foreign will under Section 1697 CCC.

How long does probate take in Thailand?

With a valid Thai will and a local executor, the typical timeline is 4–8 months. Without a Thai will or with a foreign will only, expect 12–24 months. Complex estates involving land, company shares, or contested claims can take longer.

What is the role of the estate administrator in Thailand?

The estate administrator is appointed by the court under Section 1711 CCC. The administrator has the legal power to collect the estate’s assets. They can pay debts. They can file tax returns. They can distribute the estate. They must complete administration within one year unless the court extends the period. The executor named in the will is often appointed as the administrator. But the court can appoint someone else if there are valid objections.

Can I disinherit a family member in Thailand?

Yes. Thai law does not impose “forced heirship” rules like some civil law countries (e.g., France). You have full testamentary freedom to leave your Thai assets to anyone you wish, provided the will is valid. However, if you disinherit a statutory heir, they may challenge the will. So, keep clear records of your intent and mental capacity.

Protect Your Legacy — Talk to a Thai Inheritance Lawyer

Estate planning is very important. Many foreigners in Thailand do not do it. This is true even if they live in Thailand or own assets there. The difference between having a valid Thai will and not having one can mean months of delay. It can also mean costs of hundreds of thousands of baht. Your assets could even go to the wrong people.

ThaiLawOnline has helped thousands of foreign nationals with wills, probate, and estate planning across Thailand for over 30 years. Our offices in Bangkok, Chiang Mai, Phuket, and Pattaya serve clients nationwide. You can schedule a consultation now.