Foreign beneficiaries inheriting Thai assets must navigate distinct statutory procedures and disposal windows based on property classification. Below is an overview of the key timelines and legal rules governing different asset types, including freehold land, condominiums, bank accounts, and corporate assets.
Thailand’s property rules for foreigners shifted significantly in 2025–2026. Here’s what the nominee crackdown, leasehold ruling, condo quota enforcement, and new buyer protections mean for expat buyers.
Thailand imposes an inheritance tax under the Inheritance Tax Act B.E. 2558, administered directly by the Revenue Department. The tax applies to the net value of Thai-located estate assets received by each individual heir, impacting both Thai nationals and foreign beneficiaries.
