Inheritance of Real Estate in Thailand: Rules and Procedures

Real estate in Thailand can be inherited, including by foreign heirs. Gaining the right to the property and being able to legally register it in one’s name are not the same thing, and this is where most owners have questions.

A freehold apartment, a long-term land lease, a villa with a separate building title, or a stake in a Thai company—each of these assets is inherited differently. A foreign heir may acquire ownership rights to a condominium, but only if the requirements of the Condominium Act are met. Land, on the other hand, is virtually inaccessible to foreigners for direct ownership. A lease agreement may terminate upon the tenant’s death if the necessary conditions were not specified in advance.

This article examines the legal framework for inheritance, the specific features of each type of right, the steps an heir must take from the moment the estate is opened until registration with the Land Department, taxes, required documents, and common mistakes. A separate section is devoted to how an owner can prepare a property for transfer while still alive.

Inheriting Real Estate in Thailand: A Brief Overview of the Key Points

A foreigner may inherit real estate in Thailand, but the ability to retain it depends on the type of property title and the requirements of the law. An heir may retain a freehold apartment provided the Condominium Act is complied with. Land ownership by foreigners is significantly restricted, and a leasehold agreement does not guarantee the automatic transfer of rights to heirs.

Question	Rule in 2026
Can a foreigner inherit an apartment?	Yes, but to preserve and register the right, you must comply with the Condominium Act
Foreign Ownership Quota for Condominiums	As a rule, the total area of the apartments does not exceed 49%
Notice of Noncompliance with Section 19	Within 60 days under Section 19 septies
The period of expropriation in the case provided for by law	No later than one year
Inheritance of Land by a Foreign National	The Land Code is significantly restricted
Maximum standard lease term for real estate under the CCC	Usually, up to age 30 per contract
Inheritance Tax	Only on the taxable excess of 100 million baht from a single decedent
Rate for Children and Parents	5%
Tax rate for other taxable heirs	10%
Land Office Registration Fee	Usually 2%; in certain family transitions, 0.5%
Deadline for Filing an Inheritance Tax Return	150 days from the date the relevant tax liability arose
Will	It isn't necessary, but it can reduce uncertainty for the heirs

The data is current as of October 2026. The right to inherit a property, the ability to register it in a foreigner’s name, and the obligation to dispose of it are distinct legal issues. The need for specific actions is determined by the relevant documents, the heir’s status, and applicable laws.

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How Real Estate Inheritance Works in Thailand

When the owner of an apartment or villa in Thailand dies, their property rights become part of the estate. However, it is not enough for the heir to simply present a will: they must confirm the grounds for inheritance, verify the legal status of the property, and complete the applicable registration procedures. If the heir is a foreign national, additional restrictions may apply even to an apartment that was already owned by a foreign owner.

Inheritance in Thailand is governed by the Civil and Commercial Code (hereinafter “CCC”), Book VI, Sections 1599–1755. According to Section 1599 of the CCC, the estate passes to the heirs upon the testator’s death. The deceased’s property, rights, and obligations constitute the estate and pass to the heirs—either by will or in accordance with the law. Confirmation of rights and registration of certain assets, including real estate, may require further procedures.

For real estate located in Thailand, Thai law applies as the governing law. According to Section 37 of Thailand’s Conflict of Laws Act (Act on Conflict of Laws B.E. 2481), the inheritance of real property is governed by the law of the country in which it is located. Therefore, the inheritance of an apartment or a plot of land in Thailand is governed by Thai law, regardless of the decedent’s citizenship. At the same time, the form and validity of foreign wills may be further assessed under specific conflict-of-laws rules. This means that an heir residing in another country will still have to go through Thai procedures for registering the transfer of ownership, even if the will was drawn up abroad.

The key distinction is between the transfer of inheritance rights and the registration of the new owner. The law recognizes the heir as the successor from the moment the estate is opened; however, the Land Office will register the transfer of title only after the appropriate documents have been submitted and applicable restrictions have been met. For a foreign heir, it is precisely this second stage that may prove to be an insurmountable obstacle—not because the law denies them the inheritance, but because foreigners are prohibited from owning certain types of real estate.

Hypothetical example: A German citizen owns a freehold apartment in Pattaya. Upon his death, his adult son, who lives in Berlin, is entitled to claim the inheritance. However, before registering the title, the son must confirm that he meets the requirements of the Condominium Act and that the foreign ownership quota for the complex allows for the registration of a new foreign owner. Inheritance rights and the right to retain ownership of the property are separate issues.

The right to inherit property and the right to register it as one’s own are legally distinct matters. A foreign heir may receive a condominium under a will but may never become its legally registered owner if they do not comply with the requirements of Thai law regarding foreign ownership.

Thai inheritance law differs from Russian law: there is no mandatory six-month deadline for accepting an inheritance as established by the Russian Civil Code, the rules regarding the mandatory share are different, and the mechanism for the court-appointed administrator of the estate is different. Readers familiar with Russian inheritance law should view Thai regulations as a separate system.

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What Can Be Passed Down as an Inheritance

The form of legal ownership of an asset determines what exactly is included in the estate, whether a foreign heir can retain the asset, and what risks the heir will face.

Types of Property Rights and Features of Inheritance

Form of Ownership	What Is Inherited	Can a foreign heir retain the right	Main Risk
Freehold condominium	Ownership of an Apartment	A foreign heir may retain ownership of the apartment provided that the applicable requirements of the Condominium Act are met; it is necessary to verify the heir’s category under Section 19, the current foreign ownership quota, and the specific provisions governing the inheritance of an apartment that was already owned by a foreign national.	Failure to comply with the requirements of Section 19 or exceeding the quota may result in a requirement to divest; the final determination of eligibility for registration is made on a case-by-case basis, taking into account the specific circumstances and the requirements of the Land Office
Leasehold (long-term lease)	The tenant's contractual rights, if the lease agreement expressly provides for the transfer of such rights to the heirs	It depends on the terms of the contract and applicable laws—there is no automatic inheritance.	Expiration of the term, absence of a condition regarding inheritance in the contract, the landlord's refusal to enter into a new contract
Detached house / villa without land	Ownership of a Building (Structure) Upon Registration	It is possible—under certain conditions, foreigners may own a building separately from the land	Ownership rights to the building and the legal basis for use of the lot must be verified separately
Land parcel	Inheritance by law is permitted, but ownership by a foreign national is restricted	As a rule, no—a foreign heir is required to dispose of the land within the specified time limit	Compulsory Expropriation for Failure to Comply with the Land Code
Shares in a Thai company (Thai Company)	A company's shares may be included in the estate	The format of the transition depends on corporate procedures and restrictions	The ratio of Thai to foreign shareholders, corporate obligations, and legal risks associated with the structure

There are fundamental differences between these types of rights. The right of ownership of a condominium is a real right registered with the Land Office; it is transferred as part of the estate. A leasehold right is a contractual right; upon the lessee’s death, its fate depends on the terms of the specific contract and civil law governing obligations. The right to a building without land is a real right to the structure itself, but not to the land beneath it; documents must confirm the rights to the building and the legal basis for use of the land.

Inheriting a company's shares does not mean inheriting the company's land. Shares may form part of an estate; however, the formalities for the transfer and the exercise of shareholder rights depend on applicable corporate procedures and restrictions. The company itself remains the owner of the land as a separate legal entity. If the company was used primarily as a formal means of circumventing restrictions on foreign land ownership, the inheritance of shares does not eliminate the legal risks associated with such a structure.

For more information on how different forms of ownership work when making a purchase, see the article “Freehold and Leasehold in Thailand".

What happens if the buyer dies before the new building is completed?

When purchasing an apartment during the construction phase, the buyer may not yet have registered ownership of the completed property. In this case, it is necessary to determine what contractual rights and obligations existed as of the date of the buyer’s death and whether they may form part of the estate.

Key points to check:

• Who is listed as the buyer in the contract with the developer?
• Can the rights and obligations under a contract be transferred to heirs?
• Which payments have already been made, and which ones are still due?
• Are there any requirements regarding notification of the developer?
• Can foreign heirs register the apartment at a later date?
• What does the contract provide for if it is not possible to complete the transfer of rights?

The transfer of contractual rights to a property under construction and the inheritance of an already registered freehold apartment are two different situations. The outcome depends on the terms of the contract, the stage of the project, and the applicable law.

What to Check Before Buying an Apartment or Villa for Future Heirs

If real estate is purchased for the long term and is intended to be passed on to children or a spouse in the future, the inheritance risks must be assessed before signing the main contract.

What to Check	Why Is This Important?
Who will be registered as the owner?	The rights of the actual rights holder will be inherited, not those of the person who merely paid for the purchase
Freehold or Leasehold	Ownership and lease rights are transferred according to different rules
Land Office Information	Allow you to check the registration status of a property and any existing encumbrances
Foreign ownership quota for condominiums	Affects the applicability of the restrictions under the Condominium Act
Citizenship and Legal Status of an Heir	A foreign heir may not always retain the same rights that the decedent had
Land rights for the villa	Ownership of a building does not, in and of itself, guarantee the right to use the land
Leasehold Terms	It is necessary to verify whether succession, assignment of rights, and the lessor’s consent are provided for
Future Will	Allows you to designate heirs in advance and ensure that the documents comply with inheritance laws

Before making a non-refundable deposit, it is advisable for the buyer to obtain copies of the title documents, review the contract, and consult with an independent Thai attorney to determine which rights may be transferred to the heirs.

Not sure whether to choose freehold or leasehold?

The form of ownership affects not only the purchase but also the ability to transfer ownership to heirs. Tell us why you’re buying real estate in Thailand—we’ll find suitable options for you and help you determine which documents you should review before closing the deal.

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Can a foreigner inherit an apartment?

Inheritance of a condominium by a foreign national is one of the most frequently asked questions and, at the same time, one of the most complex issues from a legal perspective. A foreign heir may retain ownership of the condominium provided that the applicable requirements of the Condominium Act are met. It is necessary to verify the heir’s category under Section 19, the current foreign ownership quota, and the specific provisions governing the inheritance of an apartment that was already owned by a foreign national. The final determination of whether registration is possible depends on the specific circumstances and the requirements of the Land Office.

Requirements for a Foreign Heir

The Condominium Act B.E. 2522 (as amended) establishes two sets of requirements: who may own a condominium unit and the extent to which foreign ownership is permitted within a condominium complex.

According to Section 19 Under the Condominium Act, a foreign individual is entitled to own a unit in a condominium if he or she falls into one of the specified categories. These include foreigners who are legally entitled to reside in Thailand, foreigners who have brought foreign currency into Thailand in an amount sufficient to purchase the property, as well as a number of other categories defined by law and subordinate regulations.

Section 19 bis limits the total area of apartments owned by foreigners in the entire building to no more than 49% of the total living area. This is a basic area restriction; however, in cases of inheritance, it is necessary to separately verify the heir’s status under Section 19 and the applicability of the special provisions of the Condominium Act to the transfer by inheritance. The mere fact that the decedent’s apartment was subject to the foreign quota does not automatically confirm the heir’s right to retain it.

Important: the original buyer's bank transfer documents (FET—Foreign Exchange Transaction Form) do not, in and of themselves, confirm that the heir meets the requirements of Section 19. If the heir is a foreign national, he or she must independently confirm compliance with these requirements. If the heir is already a resident of Thailand with the appropriate permit, the set of required documents will be different.

The official text of the law in English is available in the publication Condominium Act B.E. 2522 on the website of the Thai Land Department. The English translation is provided for reference only and has no legal force in and of itself: in the event of any discrepancies, the Thai text of the law shall prevail.

When You Need to Sell Your Apartment

If a foreign heir does not fall into any of the categories of owners specified in Section 19, Section 19 septies The Condominium Act establishes specific obligations: to notify the competent authority in writing within 60 days after acquiring ownership of the apartment and selling it no later than one year from that point on. If the obstacle is related to a foreign quota or other circumstances, the applicable provision of law and the procedure for complying with the requirements must be determined separately.

The starting point for calculating the time period in a specific inheritance case is the date of acquisition of ownership under the relevant provision. The distinction between this date and the date the estate is opened, as well as the date of registration of the right, should be confirmed with a Thai lawyer in each specific situation.

What laws govern the obligation to sell an inherited apartment?

Basis	Applicable Provision	What's going on?
A foreign heir does not fall under the categories listed in Section 19	Section 19 septies	The law provides for a 60-day notice period and the transfer of ownership of the apartment within one year
The beneficiary meets the requirements of Section 19, but the inheritance results in an excess of the allowable foreign quota	Section 19 quinque	A separate procedure applies to the notification and alienation of that portion of foreign ownership that results in an excess
The successor meets the applicable requirements, and the quota limits have not been exceeded	Sections 19 and 19 bis	The Land Office verifies eligibility for registration based on the documents submitted

It is important to note that the differences between these regulations have legal significance. One should not automatically equate inheriting an apartment already registered in a foreign national’s name with a new purchase, nor should one assume that any situation where the quota has been filled requires the sale of the entire property.

When Can an Heir Keep the Apartment?

The Heir's Situation	What You Need to Check	Possible consequence	Next step
A foreign national who meets the requirements of Section 19; the quota has not been exhausted	Documents evidencing ownership rights; total foreign-owned area within a specific complex	Registration of a Right at the Land Office	Prepare the necessary documents and contact the Land Office
A foreign national who meets the requirements of Section 19; the quota has been exhausted	The actual percentage of foreign-owned space in the building; the applicable provision of the Condominium Act; whether a specific inheritance results in a violation of the restriction	It is necessary to determine which provisions of the Condominium Act apply; the possibility of retaining the apartment or the obligation to dispose of it must be confirmed at the Land Office.	Consult a lawyer; check with the Land Office
A foreign national who does not meet the requirements of Section 19	Residency status, grounds for staying in Thailand	60-day notice, 1-year disposition (Section 19 septies)	Consult a lawyer about the classification and time limits
Thai citizen (heir)	No restrictions based on nationality	Standard Inheritance with Registration at the Land Office	Gather the documents and complete the transfer of ownership

More information on foreign ownership restrictions: “Foreign Quota in Thailand".

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Inheritance of a Villa, Land, and Leasehold

The situation regarding villas, land parcels, and long-term lease agreements is fundamentally more complex than that of condominiums. Three different legal regimes intersect here, and they must be examined one by one.

Scenario 1: A foreigner owns the building but not the land. Thai law allows for separate ownership of a building and the land on which it stands. Under certain conditions, a foreigner has the right to register ownership of a building—but not of the land beneath it. Upon the death of such an owner, the building is inherited as a separate asset; however, the documents must confirm both the rights to the building and the legal basis for using the land. An heir may receive the building but face the lack of a valid legal basis for using the land. This can significantly limit the ability to use or dispose of the villa.

Scenario Two: Land under a long-term lease (Leasehold). A leasehold is a contractual right, not a real property right. The Thai Civil Code does not provide for the automatic transfer of a lease agreement to an heir solely on the basis of inheritance. The ability to inherit a leasehold depends on:

• an explicit provision in the lease agreement regarding the heirs' right to continue the lease;
• the consent of the landlord—the landowner;
• whether the new tenant meets the requirements of the law;
• Registration of a lease agreement with the Land Office — in accordance with Section 538 of the CCC, a real estate lease agreement with a term of more than three years must be in writing and registered with the competent authority in order to be enforceable for a period exceeding three years; Without such registration, the agreement can generally be enforced only for a period not exceeding three years.

It is important to distinguish between: The continuation of an existing lease, the assignment of rights, the execution of a new lease agreement, and the renewal of a lease upon its expiration are four distinct legal structures with different terms and consequences. The inclusion of a “succession” clause in the agreement does not guarantee automatic continuation of the lease: the landlord may challenge this provision by citing the personal nature of the obligation or other grounds.

Scenario Three: Land acquired through a Thai company. The company continues to exist after the death of a shareholder—a legal entity is not automatically dissolved. A change in the shareholder structure may require a review of the control structure, articles of incorporation, corporate restrictions, and compliance with Thai law. The company remains the sole owner of the land; an heir does not acquire a direct right to the land parcel by inheriting shares.

Land Code, Section 93 It allows for the possibility that a foreign national may inherit land as a lawful heir—but a foreign national’s right to own land is limited, and the actual scope of application of this provision is narrow and raises questions regarding its enforcement. One cannot rely solely on Section 93 as a practical means for a foreigner to retain a land parcel. If the heir does not meet the established conditions, he or she is required to dispose of the land parcel. For more details on restrictions on purchase and ownership: “Can a foreigner buy land in Thailand?".

If the land belonged to a Thai citizen and the heir is a foreign spouse or relative, the possibility of inheritance and continued ownership must be verified on a case-by-case basis. The status of spouse alone does not grant a foreigner an unconditional right to retain ownership of the land.

A hypothetical example: Phuket. A foreign national owns a villa built on a leased plot of land. The decedent does not own the land—he leases it for 30 years. After his death, his adult son wants to keep the villa. He can inherit the rights to the building. However, the land lease agreement must be analyzed separately: does it contain a clause regarding inheritance, is the lessor willing to continue the relationship with the new lessee, and is the agreement registered? If the agreement does not contain an inheritance clause and is not registered, the son may find himself without a valid legal basis for using the property.

A hypothetical example: Koh Samui. A family villa stands on land leased on a long-term basis. The lessee dies ten years before the lease expires. If the lease agreement is not registered or does not contain a clear provision regarding succession, the heirs cannot automatically continue the lease. A renewal for another 30 years is a separate transaction that must be renegotiated with the landlord.

Leasehold, Usufruct, and Superficies: Which Rights Can Be Transferred to Heirs

When purchasing a villa in a foreign country, it is important to distinguish between a lease, a personal right of use, and a registered right to the structure. These arrangements have different implications upon the death of the rights holder.

Law	What are the benefits?	What Happens When a Rights Holder Dies
Leasehold	Contract Law Governing Real Estate Leases	The fate of a contract depends on its terms and the applicable laws; a standard lease does not guarantee automatic succession
Usufruct (sitti kep kin)	The right to use another person's property and to receive the fruits or income therefrom	The personal right of usufruct terminates upon the death of the usufructuary
Superficies (sitti nuea phyn din)	The right to own buildings or structures on someone else's land	It may be inherited unless otherwise provided by the relevant statute or contract

Having a registered right to use a parcel of land may protect the owner during his or her lifetime, but does not necessarily guarantee the same rights to his or her heirs. Before purchasing a villa, you should check not only the term of the contract but also the mechanisms for the transfer of rights provided for by law.

Before signing a leasehold agreement, it’s important to verify separately what will happen to the rights to the building and the land in the event of the tenant’s death—these are different rights with different inheritance procedures. This is a fundamental consideration when choosing a villa or a plot of land to rent— More information about buying a villa as a foreigner.

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A Will for Real Estate in Thailand

A Thai will is not strictly required to transfer real estate to heirs—the property may also be transferred by operation of law. However, having a legally valid will can reduce uncertainty and minimize the likelihood of disputes among heirs. It does not, however, eliminate the need for court and registration procedures in all cases.

The Civil and Commercial Code of Thailand provides for several forms of wills. A Standard Written Will Under Section 1656 of the CCC It must be dated and signed by the testator in the presence of at least two witnesses who are present at the time of signing and who attest to the testator’s signature. A separate form— Holographic Will under Section 1657 of the CCC: The text, date, and signature must be written entirely in the testator’s own handwriting. Witnesses are not required for this type of will. The document’s form should be reviewed by a Thai lawyer—each form has its own mandatory requirements, and any deviation from them renders the will invalid.

Who Can Serve as a Witness to a Will

For a standard written will under Section 1656 of the CCC, two witnesses must be present when the testator signs the document. It is important to consider not only the number of witnesses but also the legal restrictions.

• A witness to a will and the witness’s spouse may not be named as beneficiaries under that will: Section 1653 of the CCC restricts their ability to inherit.
• The requirements regarding the legal capacity of witnesses must be observed, including the restrictions set forth in Section 1670 of the CCC.
• The witnesses' information and the signing procedure must comply with the chosen form of the will.
• For a will written entirely in the testator's own handwriting under Section 1657, witnesses are not required.

Before signing the document, you should verify that the entire procedure complies with the chosen form of the will. The presence of two signatures alone does not guarantee the document’s validity.

Executor — a person appointed by the testator or by a court to administer the estate. Their duties include gathering assets, settling the decedent’s debts, and distributing the remaining assets among the heirs. Appointing an executor can simplify the probate process, but it does not eliminate the need for court and registration procedures.

With regard to wills drawn up abroad: Thai law does not automatically refuse to recognize them; however, they are not accepted solely because they have been notarized. A Thai court will review whether a foreign will complies with applicable law and is properly executed. A translation into Thai is required. For certain procedures, consular legalization or another form of certification may also be required—the specific requirements must be clarified with the competent Thai authority and the relevant diplomatic mission.

If you have assets in multiple countries, you should coordinate your estate planning with attorneys in the relevant jurisdictions. A separate Thai will for Thai assets may be useful if its provisions are consistent with the other documents and clearly limited to Thai assets. Uncoordinated wills may conflict with one another or lead to the unintended revocation of previous dispositions.

A Thai or Foreign Will: Which Is More Convenient for Heirs?

Criterion	Thai Will	A will drawn up abroad
Application to Thai Real Estate	It can directly describe Thai assets	Requires verification of applicable law and the validity of the form
Language of the document	May be prepared for use by Thai authorities	A translation into Thai is usually required
Authentication	It depends on the form of the will	A foreign certificate and legalization may be required
Legal Documentation	You may need	You may also need to
Main Risk	Form errors and conflicts with other wills	Challenges in Cross-Border Document Verification
When to consider	If you have assets in Thailand	If estate planning involves multiple countries

Multiple wills are not permissible in all combinations without further analysis. When preparing documents, it is important to avoid a situation in which a later will unintentionally revokes the provisions of an earlier one.

What to Include in a Will for Thai Real Estate

1. Detailed description of the property — address, Chanot (Title Deed) number or Nor Sor 3 (NS3) number, and condominium registration number.
2. Identification of the Heir — full name, date of birth, passport information; keep in mind that the heir’s documents may have changed over the years.
3. Appointment of an Executor — Preferably someone who is currently in Thailand or is willing to travel there.
4. Conditions for Inheritance by Multiple Heirs — shares, the method of division, or the right of first refusal.
5. Statement on Applicable Law — a direct reference to Thai law for Thai assets.
6. Provision Regarding a Substitute Heir — in the event that the original heir died before the testator.
7. Updates in the Event of a Change in Circumstances — marriage, divorce, the birth of children, the disposal or acquisition of property.
8. Storage of the Original — with the executor of the will, a notary public, or at a depository; the heirs must know where the document is located.

The cost of drafting a will in Thailand is determined on a case-by-case basis, depending on the complexity of the matter and the lawyer chosen—a fixed price list is not applicable here.

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Who Inherits Real Estate Without a Will?

If there is no will, inheritance takes place according to the law, in the manner prescribed by CCC Book VI. Section 1629 defines six classes of heirs:

1. Descendants (children, grandchildren, and so on).
2. Parents.
3. Full siblings.
4. Half-siblings.
5. Grandfathers and grandmothers.
6. Uncles and aunts.

The law establishes the order of succession, but provides for exceptions. In particular, according to Section 1630 of the CCC, if the deceased leaves behind descendants and one or both parents, the parents also inherit and receive their shares in accordance with the rules established by law. The parents inherit alongside the deceased’s children, not only in the absence of such children.

A surviving spouse is a special category: his or her rights are determined separately based on Section 1635 of the CCC. If there are children, the spouse and the children receive equal shares. If there are no children but there are parents, the spouse receives half and the parents receive half. If there are no heirs in the categories listed in Section 1629 of the CCC, the surviving spouse receives the entire estate in accordance with the rules of Section 1635(4), after the estate has been determined and applicable obligations have been fulfilled. If other categories of heirs exist—such as brothers, sisters, or grandparents—the surviving spouse’s share is determined separately under Section 1635(2)–(3) of the CCC; the specific distribution depends on the composition of the heirs in each case.

These calculations apply to the estate as a whole, not to a specific asset. If an apartment is jointly owned by spouses, only the deceased’s share is included in the estate, not the entire property.

A hypothetical example: Bangkok. A foreign apartment owner dies, leaving behind a spouse and two adult children (with no other heirs who would affect the distribution). In the absence of a will, each of the three heirs (the spouse and the two children) receives one-third. If there are multiple heirs, disposing of the apartment will require the proper formalization of their rights and compliance with the rules governing the administration of inherited property. The sale may be conducted with the participation of all heirs or by an authorized estate administrator within the scope of their authority. In the event of a dispute, a court ruling may be required to resolve the matter. If one of the heirs resides abroad and has not granted proper power of attorney to a representative in Thailand, the process may be delayed due to the need to coordinate actions and process foreign documents.

Minors may inherit real estate. Their legal representative acts in their best interests; however, certain transactions involving real estate owned by a child—including its sale or mortgaging—require prior court approval in accordance with Section 1574 of the CCC.

If an heir resides outside Thailand, he or she is entitled to issue a notarized power of attorney to a Thai representative. However, in order to use foreign documents in Thailand, notarization, consular legalization, and a certified translation into Thai may be required—the specific procedure should be clarified with the diplomatic mission. Thailand has acceded to the Hague Convention on Apostilles; however, as of October 2026, it has not yet entered into force for Thailand; implementation is scheduled to begin on February 28, 2027.

A Key Point: The Surviving Spouse does not automatically receive the entire object. Thai law does not provide for automatic “inheritance of the entire estate by the spouse” if there are other heirs by law.

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How to Settle an Inheritance in Thailand

The probate process in Thailand is a multi-step procedure involving courts, government agencies, and foreign authorities. The exact sequence of steps depends on whether there is a will, the type of asset, and the heir’s country of residence.

Step-by-Step Registration Process

Steps to Be Taken by the Heir

1. Obtain a death certificate. A death certificate issued by Thai civil registry authorities (if the death occurred in Thailand), or a foreign death certificate with a translation and proper legalization—if the death occurred abroad. Without this document, no proceedings will begin.
2. Determine the composition of the estate. Determine which real estate properties belonged to the decedent, on what basis, and what liabilities are associated with them. It is necessary to identify the type of title document, verify the original, and compare the information with the Land Office’s registration records. The original Chanote (NS4) or other title deed may be held by the owner, the owner’s representative, or the mortgagee; the registration records are kept at the Land Office.
3. Find the will. Check with a lawyer, notary, or executor of the will. If there is no will, determine who the heirs are under the law.
4. Prepare foreign documents. Birth certificates to prove family relationships, a marriage certificate (if available), and passports. Foreign documents may require notarization, consular legalization, and translation into Thai. Specific requirements depend on the type of document, the country of issuance, and the authority to which the document is submitted; not every document goes through all three stages in the same way.
5. Determine whether legal proceedings are necessary. Depending on the circumstances of the probate case, a Thai court may need to appoint an estate administrator. This procedure is often used to formalize the authority to manage and transfer the estate’s assets. Whether a court order is necessary should be determined based on the type of property, the heirs’ documentation, the existence of any disputes, and the requirements of the specific Land Office.
6. Appoint an estate administrator (if necessary). The court issues an order appointing an administrator. The administrator is authorized to take actions regarding the property within the scope of the probate proceedings.
7. Obtain the necessary documents for the Land Office. Before contacting the Land Office, you must verify the list of documents required for the specific inheritance, including title documents, proof of inheritance rights, the representative’s power of attorney, and documents related to applicable tax obligations.
8. Contact the Land Office. The transfer of ownership is registered at the Land Office where the property is located. A Land Office specialist verifies the property's status, ownership share (for a condominium), and documents.
9. Verify and fulfill financial obligations. Registration fees are paid in connection with the transfer of title. If an inheritance tax liability arises, Form Phor Mor 60 must be filed and the tax paid within 150 days from the date of receiving the inheritance that gave rise to the tax liability. This deadline must be monitored regardless of the stage of real estate registration with the Land Office. In addition, the costs of legal services and document preparation are taken into account.

Deadlines You Can't Miss

Event	Time limit or rule
Opening of an Estate	From the time of the decedent's death
Notice Pursuant to Section 19 septies of the Condominium Act	Within 60 days after a legally significant acquisition of a right
Disposal of an Apartment Under Section 19 septies	No later than one year
Quota Overrun Situation	Separate Order Pursuant to Section 19 quinque
Filing an Inheritance Tax Return	Within 150 days of receiving an inheritance that gives rise to a tax liability
Court Appointment of an Estate Administrator	It depends on the procedure and the circumstances
Registration of the Transfer of Rights at the Land Office	After complying with the applicable requirements and submitting the required documents

Under the Condominium Act, time limits should not be automatically calculated from the same event for all categories of heirs. When multiple assets are inherited, several separate procedures may arise.

Documents Required for Inheriting Real Estate in Thailand

Document	Who provides	What is it used for?	What a Foreign Heir Should Check
Death Certificate	Thailand's Civil Registry Office / the competent authority in the country of death	Initiates probate proceedings	Check the requirements for certification, legalization, and translation, taking into account the country of issuance and the receiving authority; the necessity of each step is determined on a case-by-case basis
Heir's passport (valid)	Heir	Identification	Validity period; if necessary, a visa or residence permit
Document proving family relationship	Heir (birth certificate, marriage certificate)	Basis for Inheritance by Law	Check the requirements for certification, legalization, and translation, taking into account the country of issuance and the receiving authority; the necessity of each step is determined on a case-by-case basis
Will (if any)	Executor of the will / court	Confirmation of Inheritance Rights	The form complies with Thai requirements or has been approved
Title Deed (Chanote/NS3)	Land Office / Decedent	Object Identification	Check for encumbrances, liens, and seizures
Court order appointing an administrator (if required)	Thai Court	Authority to Take Actions Regarding Property	The court with jurisdiction over the place of residence or the location of the property
Power of Attorney for a Representative (if the heir is not present)	Heir (notary abroad)	Activities of the Representative in Thailand	Legalization; clarify the scope of authority in accordance with Thai requirements

The list of required documents depends on the type of property (condominium, land, building) and the applicable procedure. The Land Office may require additional supporting documentation.

Remote registration. The heir has the right to issue a notarized power of attorney to a Thai representative—a lawyer or an authorized agent—to handle matters on site. However, certain procedural actions (in particular, testifying in court) may require the heir’s personal presence. Not all probate cases can be handled entirely remotely; this depends on the complexity of the situation and the court’s discretion.

To verify the title documents for a property, the article “Documents Required for a Foreigner to Purchase Real Estate in Thailand" — as a reference guide to the composition of title documents.

What Should an Heir Who Is in Russia Do?

If the heir resides outside Thailand, the process can be initiated without an immediate visit; however, the ability to complete the matter remotely depends on the procedures and requirements of the Thai court or Land Office.

1. Obtain the decedent's death certificate and determine which agency issued the document.
2. Find the will, information about the apartment, the purchase agreement, and the registration documents.
3. Contact a Thai lawyer who specializes in inheritance matters.
4. Determine the circle of heirs and whether a court-appointed estate administrator is necessary.
5. Check with the Thai representative regarding the requirements for powers of attorney, identification documents, translations, and consular legalization of Russian documents.
6. Check whether a foreign heir is eligible to register an apartment in their name.
7. If there are mandatory deadlines for notification or divestiture, take the necessary actions in a timely manner.

Before drawing up a power of attorney, you must coordinate its contents with your representative in Thailand. A Russian notarized power of attorney does not, in and of itself, guarantee that the document will be accepted by Thai authorities.

Two questions must be examined simultaneously: whether a specific heir has acquired the right to inherit—and whether that heir has legal grounds to register the property in his or her name. These are separate issues, and a negative answer to the second question does not mean that the inheritance will “be forfeited”—it simply means that the process of claiming it will be different.

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Taxes and Expenses Related to Inheritance

The financial aspects of inheritance consist of several components: inheritance tax, registration fees, court costs, and administrative expenses. Confusing these components is a common mistake.

Inheritance Tax It was introduced in Thailand in 2016. It is payable on property received from a single decedent if its value exceeds 100 million baht — This threshold applies to the net value of inherited property from a single source to a single recipient. Official information on the calculation method is available on the website Thailand Revenue Department.

Tax Rates: 5% for lineal descendants and ascendants (children, parents), 10% for other taxable heirs. A surviving spouse is exempt from the tax if certain conditions are met. A list of exemptions and the procedure for proving eligibility for the exemption can be found on the page rd.go.th/56662.html.

The 100 million baht threshold is significantly higher than the value of many individual residential properties. However, the obligation to pay the tax is determined by the total value of the taxable estate received from a single decedent—not just a single property. It is incorrect to claim that “there is no inheritance tax in Thailand.” The tax does exist; it’s just that the threshold for its application is high.

Registration Fee When property is transferred by inheritance, the Land Office collects a fee based on the property’s official assessed value (as determined by the Land Office), rather than on its market price. According to guidelines published by the Land Department, the registration fee for the transfer of real estate by inheritance is typically 2% of the appraised value. For inheritances between parents and descendants, as well as between spouses, the rate is 0,5%. The applicability of the preferential rate to a specific heir and type of registration should be confirmed with the relevant Land Office. For a comparative overview of fees associated with a sale, see the article “Taxes and Fees When Buying Real Estate in Thailand"— this is a separate issue: payments in cases of inheritance and in cases of purchase and sale are calculated differently."

An Heir's Expenses

Consumption	When it happens	Amount or calculation method	What to Check
Inheritance Tax	If the value of the inherited property from a single decedent exceeds 100 million baht	5% (downward/upward), 10% (other) due to exceeding the limit; spouse—exemption	Current rates and exemption criteria are available on the Revenue Department's website
Land Office Registration Fee	When registering the transfer of title to real estate	2% of the appraised value; 0.5% for transfers between parents and descendants, as well as between spouses	Confirm the applicable rate at a specific Land Office
Legal Costs	When appointing an estate administrator	State fee + attorney's fees; these depend on the value of the property and the complexity of the case	On an individual basis — there is no fixed amount
Translation and Legalization of Documents	For each foreign document	Rates for translators and notaries in the country of issuance + consular legalization	Check with the consulate or a notary
Legal Support	As needed—for the entire production process or for specific stages	Hourly or flat-rate fees under a contract with an attorney	Agree on the scope of work and cost in advance
Ongoing expenses for maintaining the property during the registration process	From the opening of the estate to the registration of the right	Utility bills, condominium association dues, insurance	Check with the management company regarding the payment schedule and procedure

Example: How much might it cost to process the inheritance of an apartment worth 5 million baht?

Suppose a foreign owner of a freehold apartment has died, leaving the property to his or her adult child. According to the Land Office, the appraised value of the apartment is 5 million baht. The child receives no other taxable inheritance assets from this decedent.

Consumption	Calculation Example
Estimated Value of the Apartment	5,000,000 baht
Inheritance Tax	0 baht, since the 100 million baht threshold has not been exceeded
Registration fee when applying the preferential rate of 0.5%	25,000 baht
Registration fee for bet 2%	100,000 baht
Legal Services	Under the contract
Court costs, if the relevant procedure is required	Based on the applicable rate and the circumstances of the case
Translations and Legalization	Based on actual expenses
Outstanding Balances and Current Payments for the Apartment	As of the date of issuance

With an appraised value of 5 million baht, the difference between the registration rates is 75,000 baht. Therefore, before proceeding with the registration, you must determine whether the family tax exemption applies.

This example does not mean that a foreign heir is automatically entitled to retain the apartment: his or her status is further verified under the Condominium Act.

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Mistakes in Transferring Real Estate to Heirs

Common Mistakes and How to Avoid Them

1. The heir does not have the documents establishing title. The original Chanot document is stored in an unknown location; the heirs do not know at which Land Office the property is registered. Risk Reduction: Keep the original documents in a safe place known to a trusted person or the executor of the will.
2. The belief that a foreign quota automatically solves the problem. The fact that there is an available unit in the complex does not mean that the heir can automatically register the apartment: he must independently confirm compliance with the requirements of Section 19 of the Condominium Act. Risk Reduction: Check your status as an heir with a lawyer in advance.
3. Confusion between the building and the ground. The villa's owner is convinced that he is transferring it "in its entirety," even though ownership of the building and the right to use the lot are separate legal matters. Risk Reduction: When purchasing a villa, make sure that both types of rights are clearly understood and documented.
4. The absence of provisions regarding succession in the leasehold agreement. The lease agreement does not contain a provision regarding succession by heirs, or that provision is legally ineffective. Risk Reduction: When entering into a leasehold agreement, consult with a Thai lawyer regarding inheritance provisions and ensure that the agreement is registered.
5. Conflicting wills. One will was drawn up in Thailand, the other in the testator’s country of citizenship, and both claim the same assets. Risk Reduction: Clearly define the scope of each will by jurisdiction and coordinate them with attorneys.
6. The structure of a Thai company has not been verified. The decedent owned the property through a company; after his or her death, it turns out that the company has outstanding debts, nominal directors, or is in violation of shareholder composition requirements. Risk Reduction: Check the company's status and its documentation annually.
7. Failure to Meet the Deadlines for Notice and Disposal. A foreign heir who did not meet the requirements of Section 19 was unaware of the 60-day deadline for notification and the one-year deadline for disposition under Section 19 septies. Risk Reduction: Consult a Thai lawyer as soon as possible.
8. Ignoring debts and obligations. An estate may include not only the deceased’s assets but also their liabilities. However, according to Section 1601 of the CCC An heir's liability for inheritance debts is limited to the value of the inherited property he or she receives. Risk Reduction: Before registering the title, check for any encumbrances at the Land Office and with the property management company.
9. Lack of preparedness for cross-border document flow. The heir underestimates the time required for notarization, consular legalization, and translation of foreign documents. Risk Reduction: Begin gathering the necessary documents immediately after the estate is opened.

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How to Prepare Real Estate for Inheritance

Checking documents and ownership structures in advance can reduce legal uncertainty for future heirs. This does not require immediate legal action, but it does require a thoughtful approach to documents and legal form.

First of all, you should make sure that The property's registration status matches your perception of it. A Chanot check—which verifies the type of document, the owner's information, and the absence of encumbrances—is conducted at the Land Office or through a Thai lawyer.

If the property is under a long-term lease, review the lease agreement: check whether it contains a succession clause and whether the agreement is registered with the Land Office. According to Section 538 of the CCC, a lease agreement for a term of more than three years that has not been registered can generally be enforced only for a period of up to three years. This creates risks for heirs who were counting on a long-term lease.

Homeowner's Checklist

1. Verify and update title documents — Verify the title documents against the Land Office’s current registration records, check for any registered encumbrances and restrictions, and separately determine whether there are any other contractual obligations or potential claims by third parties.
2. Keep the original documents in a safe place — The executor of the will or the authorized representative must know the location of the Chanot, the purchase agreement, and the bank confirmations (FET form for the condominium).
3. Draft a Legally Valid Thai Will — with a detailed description of the property and identification of the heir; consult a Thai lawyer.
4. Review the lease agreement (for leasehold properties) — existence of a hereditary condition, registration with the Land Office, and term of validity.
5. Verify that the company's structure is up to date (when owned through a Thai company) — shareholder composition, financial reporting, absence of outstanding debts, and compliance with legal requirements.
6. Appoint a representative in Thailand — a person or attorney who can liaise with the authorities as needed.
7. Notify the heirs about the property in advance — They need to know about its existence, the form of ownership, and what steps will be required in the event of inheritance.
8. Plan Your Expenses — Utility bills, homeowners' association dues, and legal fees continue to accrue during the probate process; it is advisable to set aside a reserve.

Are you looking to buy real estate in Thailand with the intention of owning it long-term?

We can help you compare apartments and villas based on location, budget, type of ownership, and available documentation. If necessary, matters related to inheritance and the legal structure of the transaction should be discussed separately with an independent Thai attorney.

Take the quiz and get a selection of properties

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Conclusion

The inheritance of real estate in Thailand is governed by three key principles.

First: Inheritance depends on the nature of the property right. A freehold condominium, a long-term lease, the right to a separate building, and a share in a Thai company—each of these assets is included in the estate and passes to the heirs in different ways.

Second: For a foreign heir, receiving an inheritance does not necessarily mean that the heir can retain ownership of the property. The Condominium Act, the Land Code, and the rules governing a company’s shareholder composition are separate restrictions that remain in effect after the inheritance is settled.

Third: Checking documents and ownership structures in advance can reduce legal uncertainty for future heirs. A will, a legally sound lease agreement, up-to-date title documents, and informed heirs can significantly simplify the process.

In cases involving complex circumstances—such as multiple heirs, foreign documents, or a complicated ownership structure—it is recommended that you seek personalized legal advice from a Thai attorney who specializes in real estate and inheritance matters.

This material is for informational purposes only. The ability to inherit and register rights depends on the relevant documents, the heir’s status, and current Thai law. For a specific situation, you should consult a qualified Thai attorney.