Thailand (TH)
Thailand is one of the world’s largest expat hubs, combining Bangkok’s regional business ecosystem, Chiang Mai’s remote-worker scene, Phuket and Pattaya’s retirement and tourism communities, and strong international schools and hospitals.
Estate & Inheritance in Thailand
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Estate planning in Thailand is essential for expats who hold Thai bank accounts, condos, vehicles, business shares, leases or mixed-nationality family assets. Without a clear Thai will, heirs may face court probate, translation issues, frozen accounts and conflict between Thai succession rules and home-country expectations. Cross-border families should usually maintain coordinated wills for Thailand and other jurisdictions.
Intestacy — What Happens Without a Will
If a person dies without a valid will, Thai statutory heirs inherit by class, including descendants, parents, full-blood siblings, half-blood siblings, grandparents, uncles/aunts and the surviving spouse according to statutory rules. Unmarried partners are not protected like spouses. Foreign heirs can inherit many assets, but land ownership restrictions can force sale or restructuring.
Types of Valid Will
Ordinary written will
Thai written will with witnessesA written will signed by the testator and witnesses. It should identify assets, beneficiaries, executor, passport details and revocation of prior Thai wills.
Valid if statutory form requirements are met. Bilingual drafting is common for expats.
Use an independent Thai lawyer for material assets. Witness choice matters; beneficiaries should not serve as witnesses.
Holographic will
Handwritten willEntirely handwritten, dated and signed by the testator. Useful as an emergency document but risky for multilingual or high-value estates.
Can be valid if formal requirements are satisfied.
Foreign handwriting, translations and asset descriptions can create disputes. Prefer formal lawyer-drafted wills for expats.
Public document will
District office willMade before a district officer with official recording. Less common for foreigners but can provide stronger local formality.
Strong formal validity when properly executed.
Language and interpreter arrangements must be handled carefully.
Secret document will
Closed willA sealed will deposited according to Thai formalities.
Valid if strict formalities are met.
Usually less practical than a clear bilingual will with executor access.
Forced Heirship
Thailand does not operate the same forced-heirship model as some civil-law countries, but statutory heirs matter if there is no will or if the will is invalid. Spousal property, marital assets and community-property issues can still limit what can be freely distributed. Muslim family law may apply in some southern contexts. Get advice for blended families and second marriages.
EU Succession Regulation (Brussels IV)
EU Succession Regulation does not govern Thai probate. EU nationals may use home-country wills for home assets, but Thai assets are handled through Thai law and Thai courts/authorities. Coordinated separate wills are often cleaner than one global will, as long as they do not accidentally revoke each other.
Inheritance Tax
Thailand has inheritance-tax rules for very high-value inheritances, but most ordinary expat estates are more affected by probate costs, transfer fees, foreign-exchange documentation and tax in the heir home country. Gift and income-tax consequences should be reviewed for large transfers.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| Spouse | Fully exempt — no Thai inheritance tax on spousal inheritance | 0% |
| Ascendants and descendants (children, grandchildren, parents) | THB 100 million from each testator (cumulative; tax applies only above this amount) | 5% on amounts exceeding THB 100 million (confirmed 2026 — Inheritance Tax Act, verified PwC Thailand) |
| All other heirs (siblings, unrelated persons) | THB 100 million from each testator | 10% on amounts exceeding THB 100 million |
The THB 100 million threshold applies per testator, meaning a beneficiary who inherits from multiple sources starts a fresh count with each. For most ordinary expat estates (valued below THB 100 million), no Thai inheritance tax applies. The larger practical issues are: court appointment of executor, bank release procedures, Land Office transfer, condo foreign quota compliance, and ability to remit proceeds abroad.
Cross-Border & Multi-Country Estates
Cross-border estates should map each asset by country, legal owner, beneficiary, tax residence and currency. Thai banks may freeze accounts at death. Foreign grants of probate may need recognition, translation and legalisation. Heirs abroad should expect Thai court filings through a local lawyer if no Thai probate-ready will exists.
Certificate of Inheritance
Thailand commonly requires a court process to appoint an estate administrator/executor before banks, Land Office or companies release assets. Required documents can include death certificate, will, family relationship evidence, passport copies, translations, legalisations and asset evidence. Processing can take months.
Will Registration
There is no single expat-friendly central wills registry equivalent to some European systems. Keep the original Thai will somewhere discoverable, give executor instructions and tell trusted family/lawyer where it is stored. A lost original can create probate difficulty.
Living Will & Healthcare Power of Attorney
Advance healthcare wishes can be documented in Thailand, and private hospitals may have their own forms. Expats should prepare a living will, healthcare power of attorney or hospital directive, then ensure spouse/partner, insurer and preferred hospital can access it quickly.
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Estate & Inheritance
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