Law and Taxes

Wills and Inheritance

Phuket Experts Updated 1 August 2026 3 min read

Wills and real estate inheritance are critical legal processes that require clear understanding when acquiring and owning property abroad.

Thailand operates as a constitutional monarchy with a statutory legal system. The primary legislative frameworks governing estate planning and real estate inheritance are the Thai Civil and Commercial Code and national statutory inheritance laws.

Wills and Execution Validity

A will is a legal instrument by which a property owner (testator) dictates how their estate will be distributed upon their passing. Foreign national property owners possess full legal rights to bequeath their assets in Thailand.

For a will to be legally valid in Thailand, it must fulfill key legal criteria:

  • Age: The testator must be at least 18 years of age.
  • Mental Capacity: The testator must be of sound mind and fully understand the consequences of their actions at the time of execution.
  • Formal Documentation: The document must be officially notarized or registered with municipal authorities.

Note: For foreign citizens, a will notarized in their home country and translated into Thai holds equal legal force to a will executed before a Thai lawyer or registered at a local district office (Amphur) in Thailand.

Inheritance Rules Without a Will (Intestate Succession)

If a property owner dies intestate (without leaving a valid will), their estate is distributed according to statutory priority orders specified in the Thai Civil and Commercial Code:

  1. First Priority: Children (including legally adopted children), parents, and surviving legal spouse.
  2. Second Priority: Full-blood and half-blood siblings, and grandparents of the deceased.
  3. Third Priority: Aunts and uncles of the deceased.

If spouses jointly hold real estate in equal shares, only the deceased spouse’s 50% share enters the inheritance distribution process.

Intestate succession for foreign assets requires formal probate court proceedings in Thailand to establish legal heirship. Missing documentation can result in lengthy judicial delays or restarting court proceedings from the beginning.

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Restrictions & Transfer Taxes for Foreign Heirs

Foreign heirs face specific statutory regulations when inheriting property in Thailand:

  • Land Ownership: Foreign individuals cannot inherit land in full title (Freehold). However, long-term Leasehold rights (up to 30×3 years) can be fully inherited by designated beneficiaries.
  • Buildings and Condominiums: Residential structures, villa buildings, and condominium units owned under foreign Freehold quota can be inherited directly by foreign heirs.
  • Inheritance Taxes and Transfer Fees: Registering inherited title transfers at the Land Department requires paying statutory transfer fees and applicable duties equivalent to standard real estate transfer transactions.

Summary: Estate planning and cross-border inheritance involve strict statutory requirements. Property owners in Thailand are strongly recommended to work with experienced local legal counsel specializing in international property rights.

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