Thai inheritance tax

How this case runs end to end

Value the assets received by each heir, test each heir against the threshold, prepare the return with the valuation evidence, file and pay within the statutory period, then complete the Land Department transfer with the fees settled at the counter.

Stage-by-stage timeline

What to prepare

• The deceased's death certificate, house registration and identity documents
• Evidence of the family relationship: marriage, birth or family registration records
• The will, if one exists, in the form it was executed
• A schedule of Thai assets: title deeds, condominium unit details, bank accounts, shares and vehicles
• Identity documents and current addresses of every statutory heir
• Certified translations, plus apostille or embassy certification for anything issued abroad
• A power of attorney where an heir cannot attend in person

What "Thai inheritance tax" actually involves

This question sits within inheritance tax, gift tax and transfer fees. The authority or standard that governs it directly is the Revenue Department for inheritance and gift tax, and the Land Department for transfer fees, and every case is assessed against the rules in force on the day of submission. IVC prepares the file, checks internal consistency and coordinates with the receiving office; we are not a government body and we never guarantee how an authority will decide.

The threshold is applied per heir on the value received, not to the estate as a whole.

The rate differs for ascendants and descendants compared with other heirs.

The filing deadline runs from receipt of the inheritance, and late filing carries a surcharge.

Rules and requirements to settle before you start

Land Department fees on an inherited transfer are computed on the appraised value, with a reduced rate for statutory heirs.

Gifts made during life have their own thresholds and are not a way to avoid the rules by relabelling a transfer.

Valuation evidence should be assembled at the time of receipt, because reconstructing it later is far harder.

Foreign civil-status documents must be legalised and translated before the court will accept them as evidence.

Certified copies of the order are consumed one per institution, so request enough copies when the order is issued.

The mistakes that cost the most time

The most costly pattern is starting with the asset instead of the authority. Heirs contact the bank or the land office first, are told to come back with a court order, and only then begin assembling civil-status evidence from another country — with legalisation, translation and postage added to a timeline that was already tight.

The second is inconsistency across documents. The passport, the title deed, the marriage record and the death certificate are read side by side, and a single spelling or date difference stops the file until an affidavit of one and the same person is produced and legalised in turn.

Why files are delayed or returned

• A return filed after the statutory deadline
• Valuation without supporting evidence
• Heir relationship not evidenced for the reduced rate
• Assets received in different forms reported inconsistently
• A power of attorney that does not cover the specific act
• An asset schedule that does not match the registries

Key terms in inheritance tax, gift tax and transfer fees

Superficies

A registered right to own buildings or structures on land owned by someone else.

FET

The bank evidence that funds were remitted into Thailand in foreign currency.

Statutory heir

A person entitled to inherit by law in the absence of, or alongside, a will.

Inheritance tax threshold

The value each individual heir may receive before inheritance tax applies.

Apostille

A single certificate that replaces embassy legalisation between Hague Convention member states.

Usufruct

A registered right to use and take the fruits of land owned by someone else.

Foreign quota

The share of a condominium building's total unit area that may be foreign-owned.

Official sources

• Department of Lands (Thailand) — Title registration, leases and transfer fees
• The Revenue Department (Thailand) — Inheritance tax and gift tax
• Department of Consular Affairs, MFA — Legalisation and apostille of documents
• Office of the Judiciary (Thailand) — Civil court procedure and jurisdiction
• Department of Provincial Administration — Civil registration and official forms of will