Estate Planning in Thailand: A Complete Guide for Expats

Estate planning in Thailand is something most expatriates put off — but it is one of the most important legal steps you can take to protect your family and your assets. Without a properly drafted will and a coherent estate plan, the distribution of your Thai assets will be governed by Thai succession law, which may not reflect your wishes and can lead to lengthy, costly probate proceedings.

Why Estate Planning Matters for Expats in Thailand

Unlike in many Western countries, Thailand has specific rules about who inherits in the absence of a will, how assets are classified, and how the probate process works. Key reasons why foreign nationals living in Thailand need an estate plan:

• Foreign nationals cannot own land in Thailand — they may hold usufructs, superficies, or condo units, but these rights may not pass automatically to heirs without a valid Thai will.
• Thai probate can be slow — without a clear will and appointed executor, distributing assets can take years.
• Your home-country will may not cover Thai assets — even a valid foreign will may face practical difficulties being recognised and executed in Thailand.
• Blended families and unmarried partners — Thai inheritance law follows a strict hierarchy of legal heirs. Unmarried partners and stepchildren may inherit nothing without a will.

Intestate Succession in Thailand

If you die without a will in Thailand (intestate), your Thai assets pass according to Section 1629 of the Thai Civil and Commercial Code in the following order of priority:

1. Descendants (children, grandchildren)
2. Parents
3. Brothers and sisters of full blood
4. Brothers and sisters of half blood
5. Grandparents
6. Uncles and aunts

A surviving spouse is a statutory heir alongside the class of heirs that applies. If the deceased left children, the surviving spouse inherits equally with those children (each gets an equal share). Note: an unmarried partner — regardless of the length of the relationship — has no inheritance rights under Thai law unless named in a valid will.

Making a Will in Thailand

Thai law recognises five types of wills (Section 1656–1672 CCC):

Type	Requirements	Best For
Witnessed Will	Signed by testator + 2 witnesses; all sign at the same time	Most expats
Holographic Will	Entirely handwritten and signed by testator; no witnesses needed	Simple estates
Public Will	Declared before a district official and 2 witnesses; recorded officially	Maximum legal certainty
Secret Will	Sealed by testator, submitted to official with 2 witnesses	Privacy-sensitive estates
Oral Will	Declared orally before 2 witnesses in emergency situations only	Emergency use only

For most expatriates, a witnessed will drafted with the help of a lawyer is the most practical and legally secure option. It should clearly identify your Thai assets, name your beneficiaries, appoint an executor, and address any specific bequests.

For detailed guidance, see our full article on making a last will in Thailand.

Inheritance Tax in Thailand

Thailand reintroduced inheritance tax in 2016 under the Inheritance Tax Act B.E. 2558. Key points:

• Tax applies to inheritances exceeding 100 million THB from a single decedent
• Rate: 5% for descendants and ascendants; 10% for other heirs
• Applicable to Thai assets — including land, buildings, condominiums, securities, and deposits
• Spouses are exempt from inheritance tax

For most expatriates with moderate Thai assets, inheritance tax will not be a concern. However, those with significant property portfolios or business interests in Thailand should factor it into their planning.

Power of Attorney (POA) in Thailand

Estate planning should also include a Power of Attorney — a legal document authorising another person to act on your behalf. In Thailand, a POA is commonly used for:

• Managing property transactions while you are abroad
• Handling banking, government filings, or legal proceedings
• Making medical decisions (though Thailand’s framework for medical POA is less developed than in Western countries — see our article on living wills in Thailand)

A general POA in Thailand must be notarised and often apostilled if it will be used for Land Department transactions.

Probate in Thailand

When a person dies in Thailand with Thai assets, a probate petition must be filed with the Civil Court to appoint an executor (ผู้จัดการมรดก). The executor then has the authority to collect assets, pay debts, and distribute the estate according to the will or Thai succession law.

The probate process in Thailand can take 6 months to 2+ years depending on the complexity of the estate, any disputes among heirs, and the court’s workload. A clearly drafted will with a named executor significantly speeds up the process.

Related Articles

• Last Will in Thailand
• Living Will in Thailand
• Usufruct Agreement in Thailand
• Personal Income Tax in Thailand

External resources: Thai Civil and Commercial Code (Book VI: Succession) | Thai Revenue Department — Inheritance Tax

---

Useful Legal Resources for Expats in Thailand

• Usufruct Agreement in Thailand
• Divorce in Thailand: Complete Guide
• Social Security in Thailand for Expats
• Same-Sex Marriage in Thailand