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Inheritance tax in Thailand 2026
Each heir has a THB 100 million shield: only what you receive above that is taxed, at 5% if you are the deceased's parent or descendant and 10% otherwise.
A surviving spouse pays no inheritance tax at all, whatever the amount.
At a glance
- top rate
- 10% above THB 100 million (5% for parents and descendants)
- entry band
- 0% on the first THB 100 million per heir
- tax year basis
- Charged when the inheritance is received
- filing deadline
- Instalments possible — 2 years interest-free or 5 years with interest
- residency basis
- Thai nationals and permanent residents: assets worldwide; other foreigners: Thai assets only
- regime flag
- Spouses fully exempt
Rates
Inheritance tax (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0% | — | Surviving spouse — fully exempt |
| 5% | Amount received above THB 100 million | Parents, children and other descendants of the deceased |
| 10% | Amount received above THB 100 million | All other heirs |
Gift tax (2026)
| Rate | Tax-free amount per year | Applies to |
|---|---|---|
| 5% on the excess | THB 20 million | Gifts between spouses, parents and children — including property transferred from parent to child |
| 5% on the excess | THB 10 million | Customary or ceremonial gifts from anyone else |
Thresholds & allowances
- Per-heir thresholdTHB 100 million
Counted across everything received from the same deceased person
- Family gift allowanceTHB 20 million per year
Per recipient, for gifts from spouses, parents or descendants
- Other giftsTHB 10 million per year
Ceremonial or customary occasions; ordinary gifts outside custom are taxed as normal income
Residency
Residency trigger
Thai nationals and foreigners with Thai permanent residence are taxed on inherited assets wherever located; other foreigners only on assets located in Thailand.
Non-resident treatment
A non-resident heir pays only when the inheritance or gift is Thai-source — foreign assets passing to them are outside the net.
Notes
- The tax covers registrable wealth: real estate, securities, bank deposits and withdrawable funds, and registered vehicles — not every household item.
- You can pay in instalments over 2 years without interest, or stretch to 5 years with interest.
- Gift tax over the threshold can settle at a flat 5%, or you can fold the taxable gift into your normal return and use the 0-35% bands — whichever is lower.
- Both taxes date from 2016 and double-tax relief is available for inheritances that were also taxed abroad.
FAQ
How much inheritance tax is due in Thailand?
Nothing on the first THB 100 million each heir receives; above that, 5% for parents and descendants, 10% for others. Spouses are fully exempt.
Does Thailand tax gifts?
Only above generous yearly allowances — THB 20 million from close family, THB 10 million for customary gifts from others — with the excess taxed at a flat 5%.
Figures: tax year 2026, compiled from public sources. Not tax advice.