Thailand Inheritance Laws: Making a Last Will & Testament
Planning your last will and testament in Thailand ensures your assets are distributed according to your wishes. Without a valid will, Thai inheritance law (or sometimes foreign law) may decide who inherits, and the result might not reflect your intentions.
Quick Summary (TL;DR)
Wondering if you need a Thai will? Start with your A/B/C profile and then check by asset type (condo, lease, bank, shares). A Thai will usually streamlines administration, but it still goes through Thai court probate.
- A: Occasional visitor / foreign-quota condo investment → Thai will usually not recommended; a legalized foreign probate with Thai translation often suffices (subject to Land Office/juristic practice).
- B: Long-stay with Thai assets → Add a limited-scope Thai will for Thai-situs assets; still requires Thai probate, but reduces translation/legalization friction.
- C: Habitual resident / Thai family → Thai will recommended (often primary); coordinate with any foreign will.
This is general information, not legal advice.
Why a Will can Benefit Foreigners in Thailand
Inheritance in Thailand is governed by Book VI of the Thai Civil and Commercial Code. If a foreigner with assets in Thailand dies without a will, the applicable law may depend on nationality, habitual residence, and connection to Thailand. For example, a foreigner married to a Thai and living in Thailand is treated differently from someone who only visits occasionally.
Get Your Thai–English Last Will Template
Make sure your estate is distributed the way you intend (clearly and legally) using our lawyer-drafted Thai–English Last Will (DOCX).
จัดทำพินัยกรรมสองภาษา (ไทย–อังกฤษ) ตามมาตรา 1656: ทำเป็นหนังสือ ลงวันที่ ลงลายมือชื่อต่อหน้าพยาน 2 คน พร้อมคำแนะนำแบบทำเอง (DIY)
Download Will TemplateComplies with Section 1656 (written, dated, signed before two witnesses). Not legal advice.
Do You Need a Thai Will? — By Visa/Residency Status
Status is a useful proxy, but the real drivers are Thai-situs assets, habitual residence, and Thai family ties. Use this guide to decide quickly.
Thai Citizen / Permanent Resident (PR)
Habitual resident with ongoing Thai assets/family.
Recommendation: Yes — Thai will (often the primary instrument), coordinated with any foreign will.
Non-Immigrant O / O-A (Retirement)
Spends 3–9+ months/year in Thailand with condo/lease/bank funds.
Recommendation: Usually yes — limited-scope Thai will for Thai assets; still goes through Thai probate but reduces translation/legalization friction.
Non-Immigrant B (Work) / O (Spouse)
Living/working in TH; salary/bank/car/condo; Thai family possible.
Recommendation: Yes — Thai will (Thai assets + guardianship where relevant).
Thailand Elite / Long-valid Entry
Long stays; meaningful Thai assets.
Recommendation: Usually yes — Thai will limited to Thai assets.
Occasional Visitor / Winter Escape (incl. condo investment)
Primary residence abroad; minimal Thai ties; foreign-quota condo held as investment possible.
Recommendation: Thai will not recommended. In many projects, a duly legalized/apostilled foreign probate with certified Thai translation can transfer the condo without full Thai probate (subject to Land Office/juristic practice).
Tourist / Very Occasional Visitor
No meaningful Thai assets.
Recommendation: No Thai will needed.
| Status | Typical Stay | Thai Assets | Thai Family | Recommendation |
|---|---|---|---|---|
| PR / Thai citizen | Full-time | Yes | Often | Yes — Thai will |
| Non-Imm O / O-A | 3–9+ months/yr | Condo/lease/bank | Usually none | Usually yes (Thai-assets will) |
| Non-Imm B / O (spouse) | Long-term | Salary/vehicle/condo | Often | Yes — Thai will |
| Thailand Elite | Long stays | Likely | Varies | Usually yes |
| Occasional visitor | Short/seasonal | Maybe condo (investment) | No | Not recommended |
| Tourist | Short | No | No | No |
Note: A Thai will still requires Thai court probate (executor/administrator appointment). Procedures can vary by Land Office and condominium juristic person. This is general information, not legal advice.
Secure your legacy: A bilingual Thai–English last will ensures your estate is handled exactly as you intend and avoids legal disputes.
สรุปสำหรับผู้อ่านชาวไทย
การทำพินัยกรรมในประเทศไทยมีความสำคัญเพื่อให้ทรัพย์สินถูกแบ่งตามความประสงค์ของผู้เสียชีวิต หากไม่มีพินัยกรรม กฎหมายมรดกไทย (ประมวลกฎหมายแพ่งและพาณิชย์ บรรพ 6) จะกำหนดให้ทรัพย์สินตกทอดแก่ทายาทโดยธรรมตามลำดับชั้น ได้แก่ บุตร, บิดามารดา, พี่น้องร่วมบิดามารดา, พี่น้องร่วมบิดาหรือมารดา, ปู่ย่าตายาย, ลุงป้าน้าอา คู่สมรสที่จดทะเบียนจะได้รับส่วนแบ่งตามที่กฎหมายกำหนด แต่คู่ชีวิตที่ไม่ได้จดทะเบียนสมรสไม่มีสิทธิรับมรดกโดยอัตโนมัติ
Do You Need a Thai Will? — By Asset Type
Guidance by asset, across the A/B/C profiles. A = occasional visitor, B = long-stay with Thai assets, C = habitual resident/Thai family.
| Asset in Thailand | A | B | C | Notes |
|---|---|---|---|---|
| Condo (foreign quota) | Not recommended | Consider | Yes | Foreign probate (legalized + TH translation) can often transfer without full Thai probate; practices vary. |
| Land Lease (up to 30y) | Consider | Yes | Yes | Lease rights administration is smoother with a Thai will naming your executor/heirs. |
| Superficies / House separate from land | Consider | Yes | Yes | Real right attached to property; Thai will clarifies succession/management. |
| Bank accounts / term deposits | Consider | Yes | Yes | Banks commonly require Thai court order; Thai will expedites. |
| Vehicle | Consider (value-based) | Yes | Yes | DLA transfer typically needs Thai probate appointment if owner deceased. |
| Company shares (Thai Co., Ltd.) | Consider | Yes | Yes | Share transfer/registration usually needs Thai court appointment + docs. |
| Personal effects / art / valuables | Optional | Consider | Yes | Practicality depends on value and location (home vs. safe-deposit). |
Note: A Thai will still requires Thai court probate (executor appointment). Land Office & condominium juristic practices can differ. This is general information, not legal advice.
Beneficiaries — Thai vs Foreign (What Changes?)
Most differences are practical (registration rules, eligibility, documents), not “can/can’t inherit” in principle. Use this table as a quick guide; local Land Office and institution practice can vary.
| Asset in Thailand | Thai Beneficiary | Foreign Beneficiary | Notes / Pitfalls |
|---|---|---|---|
| Land (Chanote, etc.) | ✅ Can inherit | ⚠️ Generally cannot hold freehold long-term | Foreign heirs typically must dispose within a statutory period if not otherwise eligible to own; consider bequeathing a lease/superficies instead of land freehold. |
| Condominium (freehold, foreign quota) | ✅ Can inherit | ✅/⚠️ Allowed if foreign quota & eligibility conditions are met; otherwise disposal required | Project must have foreign quota available; documentation often includes probate order + certified translations; practices vary by Land Office/juristic person. |
| House / Building (separate from land) | ✅ Can inherit | ✅ Can inherit | Ownership of structure is separate from land; ensure a supporting lease or superficies exists and is transferable/inheritable. |
| Registered Lease (>3 years) | ✅ Continues with clause/co-lessee | ✅ Continues with clause/co-lessee | Continuation typically requires a clear succession/continuation clause or co-lessees; re-registration/notation at Land Office recommended. |
| Usufruct (สิทธิเก็บกิน) | ⛔ Ends on holder’s death | ⛔ Ends on holder’s death | Not inheritable by nature; consider superficies for an inheritable real right. |
| Superficies (สิทธิเหนือพื้นดิน) | ✅ Inheritable if drafted so | ✅ Inheritable if drafted so | Make it inheritable/transferable in the deed; register and keep term/renewal clear. |
| Bank Accounts / Deposits | ✅ With Thai probate order | ✅ With Thai probate order | Banks usually require a Thai court appointment of executor/administrator; foreign heirs need legalized IDs and translations; outbound remittance may need extra docs. |
| Vehicle | ✅ Transferable | ✅ Transferable | Department of Land Transport typically needs the court order + originals; insurance/road-tax continuity to check. |
| Company Shares (Thai Co., Ltd.) | ✅ Transferable | ✅/⚠️ Transferable (check foreign limits) | Update share register & DBD filings; foreign heirs must respect foreign ownership limits and any sectoral rules. |
Practical drafting tips
- Name an executor who can act in Thailand; consider a Thai co-executor for logistics.
- Coordinate wills: use carve-out language so a foreign will doesn’t revoke the Thai will (and vice versa).
- Attach an asset memo (kept outside the will) to help your executor: condo juristic contacts, bank branches, vehicle details.
- Translations & legalization: plan for certified Thai translations and apostille/legalization where needed.
- Tax note (high-level): inheritance/gift rules may apply above certain thresholds; get advice if large transfers are expected.
This is general information, not legal advice. Requirements can vary by court, Land Office, bank, and condominium juristic person.
Get Your Thai–English Last Will Template
Make sure your estate is distributed the way you intend (clearly and legally) using our lawyer-drafted Thai–English Last Will (DOCX).
จัดทำพินัยกรรมสองภาษา (ไทย–อังกฤษ) ตามมาตรา 1656: ทำเป็นหนังสือ ลงวันที่ ลงลายมือชื่อต่อหน้าพยาน 2 คน พร้อมคำแนะนำแบบทำเอง (DIY)
Download Will TemplateComplies with Section 1656 (written, dated, signed before two witnesses). Not legal advice.
Inheritance Tax in Thailand
Under the Inheritance Tax Act, B.E. 2558 (2015), effective since 1 February 2016, Thailand imposes inheritance tax only when the value of assets received from one deceased person exceeds 100 million THB. Below that threshold, there is no tax liability.
Tax rates depend on the heir’s relationship to the deceased:
- 5% — applied to direct descendants (children, grandchildren) and ascendants (parents, grandparents). :contentReference[oaicite:2]{index=2}
- 10% — applies to other heirs such as siblings, nieces, nephews, or non-relatives. :contentReference[oaicite:3]{index=3}
Filing and payment must occur within 150 days of receiving the inheritance. Late filings may incur penalties or interest.
สรุปสำหรับผู้อ่านชาวไทย
ชาวต่างชาติที่มีพินัยกรรมในประเทศตนเอง อาจไม่จำเป็นต้องทำพินัยกรรมในประเทศไทย แต่ในบางกรณี เช่น แต่งงานกับคนไทย มีทรัพย์สินในไทย หรือพำนักระยะยาวในไทย การทำพินัยกรรมภาษาไทยสามารถช่วยให้การจัดการมรดกเป็นไปอย่างราบรื่น และควรระบุให้ครอบคลุมเฉพาะทรัพย์สินในประเทศไทยเพื่อหลีกเลี่ยงข้อพิพาทกับพินัยกรรมต่างประเทศ